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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ilmu Manajemen (JIM) Jurnal Manajemen Teori dan Terapan JURNAL EKONOMI DAN BISNIS AIRLANGGA Riset Akuntansi dan Keuangan Indonesia SINERGI: Jurnal Ilmiah Ilmu Manajemen International Research Journal of Business Studies (E-Journal) J-MKLI (Jurnal Manajemen dan Kearifan Lokal Indonesia) Jurnal Abadimas Adi Buana Journal of Innovation in Business and Economics Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi Insani Budimas : Jurnal Pengabdian Masyarakat Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Abimanyu: Journal of Community Engagement Jurnal Manajemen dan Kewirausahaan J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Journal Research of Social Science, Economics, and Management International Journal of Emerging Research and Review Journal of Infrastructure Policy and Management (JIPM) International Research Journal of Business Studies
Harlina Meidiaswati
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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KESETARAAN GENDER DAN KINERJA NON FINANSIAL PADA PERUSAHAAN PUBLIK DI INDONESIA Yudha Adhitya; Nadia Asandimitra Haryono; Harlina Meidiaswati
Jurnal Ilmu Manajemen Vol. 14 No. 2 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n2.p453-471

Abstract

The objective of this study is to examine the influence of gender equality on corporate ESG performance among publicly listed companies in Indonesia. This research employs an explanatory quantitative approach by analyzing secondary data obtained from the annual reports and sustainability reports of 21 companies included in the ESG Leaders Index of the Indonesia Stock Exchange as of April 24, 2025, over a four-year period (2021–2024), using panel data regression. The findings indicate that gender equality, proxied by the proportion of female directors on the board, has a positive effect on overall ESG performance as well as on environmental and social performance. However, its effect on governance performance is negative. The minimum threshold of female representation on the board does not influence ESG performance or any of its individual dimensions. These results reinforce stakeholder theory and resource dependence theory. The differing result regarding critical mass theory may be attributed to variations in country-specific conditions. This study also provides insights for publicly listed companies in Indonesia seeking to enhance their ESG performance by offering greater opportunities for women to serve on corporate boards.
The Effect of Regional Financial Ratios on the Regional Financial Performance of Regency/City Governments in East Java Province During the COVID-19 Pandemic and After COVID-19 Dwi Santoso; Harlina Meidiaswati
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.915

Abstract

This study aims to analyze the effects of the Regional Financial Independence Ratio, Local Revenue Effectiveness Ratio (PAD), Regional Expenditure Efficiency Ratio, Regional Expenditure Management Ratio, Local Revenue Growth Ratio, and Fiscal Decentralization Degree Ratio on the financial performance of local governments. It also investigates the differences in financial performance before and after the COVID-19 pandemic in regencies and cities across East Java Province. Multiple linear regression analysis and the paired samples test are used in this quantitative study. The study uses secondary data from the regional budget realization reports (APBD), sourced from the official website of the Directorate General of Fiscal Balance (DJPK), Ministry of Finance of the Republic of Indonesia. The sample includes 38 regencies/cities over the 2020–2023 period, with a total of 152 observations. The results indicate that partially, only the Local Revenue Growth Ratio has a significant effect on financial performance, while simultaneously, all financial ratios show significant influence. These outcomes are interpreted through the mathematical logic of each ratio and supported by previous research. Furthermore, the paired sample test reveals significant differences in financial performance between the pandemic and post-pandemic periods, suggesting a decline after the pandemic. The findings underscore the crucial role of local revenue growth in enhancing financial performance and highlight the importance of adaptive fiscal recovery strategies in the post-pandemic era. This study is expected to serve as an evaluative reference for local governments in formulating more effective and sustainable financial management policies.
Pengaruh Money Attitude Dan Parental Socialization Terhadap Financial Well-Being Dengan Financial Behavior Sebagai Variabel Mediasi Pada Individu Menikah Di Kota Surabaya Karina Nindya Krisdiana; Ulil Hartono; Harlina Meidiaswati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9899

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Money Attitude dan Parental Socialization terhadap Financial Well-Being dengan Financial Behavior sebagai variabel mediasi pada individu menikah di Kota Surabaya. Penelitian ini dilatarbelakangi oleh pentingnya kesejahteraan finansial sebagai indikator stabilitas ekonomi keluarga serta peran faktor psikologis dan sosial dalam pembentukannya. Pendekatan kuantitatif digunakan dengan metode survei menggunakan kuesioner terhadap 187 responden yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Money Attitude dan Parental Socialization berpengaruh positif terhadap Financial Behavior dan Financial Well-Being, baik secara langsung maupun tidak langsung melalui Financial Behavior sebagai variabel mediasi. Temuan ini memperkuat Theory of Planned Behavior, Family Financial Socialization Theory, serta Contingency Theory yang menegaskan pentingnya keselarasan antara nilai, sikap, dan perilaku dalam mencapai kesejahteraan finansial. Dengan demikian, penelitian ini menekankan bahwa kesejahteraan finansial bukan hanya ditentukan oleh tingkat pendapatan, tetapi juga oleh sikap dan perilaku keuangan yang sehat dan terarah
Pengaruh faktor Pengaruh faktor demografi, motif menabung, dan literasi keuangan syariah terhadap permintaan asuransi syariah, motif menabung, dan literasi keuangan syariah terhadap permintaan asuransi syariah Harlina Meidiaswati; Mellyza Silvi
Jurnal Ilmu Manajemen Vol. 13 No. 4 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v13n4.p1049-1058

Abstract

A peaceful and prosperous retirement without financial problems is everyone's dream. This study aims to analyze the influence of financial knowledge and future orientation, mediated by external locus of control, on retirement planning behavior. The study used a quantitative approach. Testing was conducted on 321 respondents selected based on the following criteria: family financial managers with at least two years of work experience, a minimum family income of IDR 4,000,000 per month, and residing in Surabaya, Gresik, and Sidoarjo. Data were collected through questionnaires and analyzed using SEM PLS. The results indicate that financial knowledge and future orientation have a positive effect on retirement planning behavior, while external locus of control has a negative effect. These findings provide insight into the importance of improving financial knowledge through various means and enhancing future orientation through pension or retirement programs to improve retirement planning behavior. It is important to note the role of external locus of control, which weakens the influence of future orientation on retirement planning behavior.
Co-Authors Adiputra, Prima William Amirul Arif Andre Dwijanto Witjaksono Dewie Trie Wijayati Dian Oktarina Dina Novita Dina Novita Durinda Puspasari Dwi Santoso DWI SANTOSO Dwiarko Nugrohoseno Fahrullah, A’rasy Faiz Bahalwan Fresha Kharisma Hariadi Yutanto Herlambang, Muhammad Hadyan Hidayati, Diah HUSAIN, MUHAMMAD I Made Sudana I Made Sudana Ika Permatasari Imroatus Sakinah Irawati , Winaika Irawati, Winaika Julianti, Praptini Kadek Pranetha Prananjaya, Kadek Pranetha Karina Nindya Krisdiana Krisdiana, Karina Nindya Kurniawan, Adimas Yahya LUCKY RACHMAWATI Luthfiannisa, Galuh Mega Rizki Febriana Mellyza Silvi Mnassri, Yasmine Muhammad Hadyan Herlambang Muhammad Madyan, Muhammad Muhammad Rizky Ramadhan Nadia Asandimitra Haryono Nadya Tiara Santi Widodo Ngempeng, Fortunata Yuni Artati Nindria Untarini Nunik Dwi Kusumawati Nur Lailatus Sholikha Nur Maulydia Rachman Nurfahmiyati Nurfahmiyati Parlaungan Putri, Gabriella Alneivadha Putri Ulfa Kamalia Rahayu, Ruwita Try Rofi Rofaida Rokhmania, Rosita Dwi Kusuma SANAJI Sanaji, Sanaji Santoso, Indrie Gusta Sasikirono, Nugroho Shela Dwi Widhya Sari Sihotang, Ellen Theresia Sri Iswati Suci Rohayati Sudana, I Made Sumanto, Syelma Sumanto, Syelma Syelma Sumanto Tatik Suryani Thomas Hanandry Dewanto Trias Madanika Kusumaningrum Ulil Hartono Untarini , Nindria Wida Kusmayana Wihara, Dhiyan Septa Witjaksono , Andre Dwijanto Yessy Artanti Yudha Adhitya Zainuddin Maliki