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All Journal The Indonesian Accounting Review Binus Business Review Share : Journal of Service Learning
Juniarti Juniarti
Petra Christian University
Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Power of Stakeholders in the Management Compliance with Environmental Responsibility Issues in Indonesia Juniarti Juniarti; Cynthia Karina; Lisa Lisa; Amelia Cicilia Tjahjono
Binus Business Review Vol. 10 No. 3 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i3.5574

Abstract

The objectives of this research were to find which the dominant stakeholders that pushed management to comply with the environmental responsibility and to examine the effect of environmental performance on financial performance. This research adopted Ullman’s three-dimensional framework to explain the stakeholders’ power. Stakeholders’ power was proxied by the power of shareholders, government, and customers. Then, PROPER rating measured the environmental performance. All Indonesian listed companies in all industrial sectors incorporating in the PROPER program were selected as the research sample. It resulted in 462 observations in the period of 2002-2017. PROPER was a company performance assessment program in environmental management. The Indonesian government initiated it through the Ministry of Environment and Forestry. This research also included various control variables (firm size, firm age, level of competitiveness, and leverage). Ordinary Least Square (OLS) was used to analyze data. The results show that the government’s power and customer’s power consistently influences the managers to comply with environmental issues. Meanwhile, the powers of the shareholder do not influence it. In the case of financial performance, the result supports the prior researchers that the higher rates of environmental performance are, the higher the powers of shareholders and customers will significantly be improved.
Value Relevance, Sustainability Reporting Award, and Board Structure: An Influence and Analysis of Value Relevance Yolanda Florenzcia; Juniarti Juniarti; Yulius Jogi Christiawan
Binus Business Review Vol. 13 No. 2 (2022): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v13i2.7853

Abstract

Research on the relevance of the value of sustainability reporting as measured by the Sustainability Reporting Award (SRA) in Indonesia is still rarely studied. In Indonesia, many go-public companies have not realized the importance of reporting the environment and succeeded in getting the SRA due to the costs incurred in carrying out sustainability reporting activities in accordance with Global Reporting Initiative (GRI). The research examined whether there was value relevance in sustainability reporting information and a role for the board structure in supporting companies to obtain awards or not. The research was conducted with six-year data, with a sample of 29 companies that had received SRA at least once from 2014 to 2019. Then, Ohlson’s model was used to measure the value relevance of accounting information and SR, which was seen through changes in R2. Board structure was proxied with board size, board independence, and board meeting. The test was conducted using SmartPLS. The research results indicate that information on obtaining the SRA does not have the added value relevance, as evidenced by the R2 value. It does not increase and has an insignificant relationship with stock prices. Meanwhile, the board structure that can influence the company in obtaining the SRA is only the independence of the board. The research contributes to showing the value relevance of accounting information and sustainability reporting observed through SRA in Indonesia. Besides that, observing the roles of board structure encourages sustainability reporting of a company in acquiring an SRA.
Strategies affecting sustainable financial performance (A case study on southeast asian companies) Ellice Josephine Ongkodjojo; Juniarti Juniarti
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3181

Abstract

This study aims to find out the effect of cost leadership and differentiation strategies on sustainable financial performance, including which strategy has a more dominant effect. Sustainable financial performance is financial performance that can be achieved and enjoyed into the future, not just for temporary in a certain period. The sample includes public companies in the Southeast Asia region consisting of 395 companies during the period 2107-2020, with a total 1,580 observations. This study uses Structural Equation Modeling to analyze the data. The test results show that the cost leadership strategy has no effect on sustainable financial performance. In contrast, the differentiation strategy has a positive and significant effect on sustainable financial performance. The role of innovation is very important in achieving sustainability. This study proves that innovation moderates the effect of the two strategies on sustainable financial performance. This study failed to prove which strategy has a more dominant effect due to the different results of the effect of the two strategies on sustainable financial performance.
Digitalisasi Sistem Persediaan dan Penjualan Ramah Difabel pada UMKM Tiara Handycratf Juniarti Juniarti; Hendri Kwistianus; Leo Willyanto Santoso
Share: Journal of Service Learning Vol. 11 No. 1 (2025): FEBRUARY 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/share.11.1.1-11

Abstract

Artikel ini membahas penyusunan dan implementasi sistem digitalisasi yang ramah difabel pada UMKM Tiara Handicraft, sebuah usaha kecil di Surabaya yang fokus pada pemberdayaan kaum difabel, terutama karyawan tunarungu. UMKM ini menghadapi berbagai tantangan dalam pengelolaan penjualan dan persediaan yang masih dilakukan secara manual, yang berisiko menimbulkan kesalahan pencatatan, ketidakefisienan, dan keterlambatan dalam memenuhi permintaan pasar. Sistem manual yang digunakan saat ini tidak mampu mengakomodasi kebutuhan khusus karyawan difabel, terutama tunarungu, yang menghadapi kesulitan dalam menjalankan tugas administratif secara efektif. Sebagai solusi, dirancang sistem digitalisasi berbasis teknologi yang dirancang secara inklusif untuk mendukung karyawan difabel. Sistem ini menawarkan antarmuka yang lebih visual dengan penggunaan ikon gambar dan warna, sehingga memudahkan karyawan tunarungu dalam mengoperasikan sistem tanpa terlalu bergantung pada teks. Proses perancangan sistem meliputi survei lapangan, analisis kebutuhan karyawan, dan perancangan prototipe yang disesuaikan dengan proses bisnis UMKM Tiara Handicraft. Setelah melalui proses persetujuan dengan pemilik, sistem dikembangkan dan diuji untuk memastikan fungsionalitasnya, mencakup pencatatan penjualan, persediaan, serta pelaporan penjualan dan stok secara real-time. Sistem ini dirancang agar mudah dioperasikan oleh karyawan dengan fitur-fitur seperti pemilihan barang berbasis gambar, pengurangan stok otomatis saat penjualan, serta laporan harian dan bulanan yang dapat diakses dengan cepat. Sistem telah dievaluasi oleh pemilik bai dan telah dilatihkan kepada karyawan. Karyawan dapat menggunakan sistem dengan mudah tanpa kesulitan, dan pemilik menyatakan bahwa sistem ini telah memenuhi kebutuhan operasional secara optimal.
Co-Authors Amelia Cicilia Tjahjono Cynthia Karina Ellice Josephine Ongkodjojo Hendri Kwistianus Leo Willyanto Santoso Lisa Lisa Yolanda Florenzcia Yulius Jogi Christiawan