Article Per Year (5 Year)
p-Index From 2021 - 2026
5.342
P-Index
This Author published in this journals
All Journal SEGMEN Jurnal Manajemen dan Bisnis Jurnal Studi Manajemen Organisasi ProBank: Jurnal Ekonomi dan Perbankan Diponegoro Journal of Management Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Riset Manajemen dan Akuntansi Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen & Keuangan JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Perisai : Islamic Banking and Finance Journal Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Organisasi Dan Manajemen AFEBI Management and Business Review Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Surya Masyarakat Surya Abdimas Ekonomi dan Bisnis Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ekonomi Dan Bisnis Jurnal Akuntansi dan Manajemen Jurnal Ekonomi Pembangunan Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Surya Masyarakat Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Bisnis dan Kewirausahaan Jurnal Visi Manajemen (JVM) IIJSE Arthatama: Journal of Business Management and Accounting Journal of International Islamic Business Studies
Hersugondo
Departemen Manajemen Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
The Role of Financial Performance in Moderating the Impact of Good Corporate Governance on Corporate Social Responsibility Muhammad Heru Naufal; Hersugondo Hersugondo
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3660

Abstract

This study examines the effect of Good Corporate Governance (GCG) which is proxied by managerial ownership, institutional ownership, public ownership, and the board of commissioners on Corporate Social Responsibility (CSR) which is proxied by the ESG Disclosure score, and also examines the role of the moderating variable Financial Performance which is proxied by Tobin’s Q on the relationship between GCG and CSR towards companies listed on the Indonesia Stock Exchange (IDX). The sample data obtained is from 87 companies during the 2017-2021 period. The method used in model A is multiple linear regression, while the effect of the moderating variable in model B is tested by using multiple regression analysis. The results of model A show that managerial ownership and institutional ownership have a significant negative impact on CSR, but public ownership does not have any effect. Meanwhile, the board of commissioners has a significant positive impact on CSR. The analysis results of model B show that financial performance can moderate the negative relationship between GCG and CSR. These results can broaden knowledge and provide practical benefits for companies and the academic community in management, financial accounting, and marketing, especially regarding GCG and CSR activities.
Dampak Pandemi Covid-19 Terhadap Pola Prediksi Return Saham Berdasarkan Harga Minyak Dunia Universe Universe; Hersugondo Hersugondo
Jurnal Ekonomi Pembangunan Vol 11 No 3 (2022): Volume 11 Nomor 3 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v11i3.527

Abstract

The Covid-19 pandemic has had a very serious impact, not only on the health sector, but also on the economic sector. Investors cannot predict the effect of a decline or increase in world oil prices during the Covid-19 pandemic on their investment choice decisions. Through this research, an analysis will be carried out on whether Covid-19 will have an influence on the effect of the relationship between world oil prices and stock return predictions using daily Jakarta Composite Index (JCI) data from 03/01/2011 to 14/03/2022. The data to be analyzed will be divided into 3 types of data panels to facilitate the analysis in finding a comparison of the effect of Covid-19 based on a certain period of time. Panel A presents full sample data, Panel B contains pre Covid-19 sample data and Panel C presents data for samples during the time of Covid-19. Based on the results of the study, it can be inffered that the effect of the Covid-19 pandemic can decrase the effectiveness of economic activities and make the capital market unstable, so that the effect of oil prices on stock returns is inaccurate
The Effect of Corporate Governance on Company Financial Performance with Human Capital Investment as a Mediating Variable Afifah Wanda Inas Asputri; Hersugondo Hersugondo
Jurnal Bisnis dan Manajemen Vol 10, No 2 (2023): Jurnal Bisnis dan Manajemen Volume 10 Nomor 1 Tahun 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v10i2.10423

Abstract

This study aims to explore the influence of corporate governance on a company's financial performance, with human capital investment serving as a mediating factor. Within this investigation, the company's financial performance is regarded as the dependent variable, while Good Corporate Governance (GCG) is treated as the independent variable. Furthermore, human capital investment is introduced as a mediating variable. A dataset comprising 258 data points was collected from a sample of 43 financial sector companies listed on the Indonesia Stock Exchange between 2015 and 2020. Secondary data was utilized for this study, and the purposive sampling method was employed. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique, implemented through the SmartPLS 4.0 program, was utilized to test the research hypotheses. The findings of this study reveal a significant and positive relationship between GCG and company financial performance, both of which exert a notable influence on human capital investment. Moreover, the results suggest that human capital investment acts as a mediator in the relationship between Good Corporate Governance (GCG) and company financial performance. Additionally, it is evident that GCG significantly and positively impacts the company's financial performance
Analisis Dinamika Perubahan Suhu Permukaan Tanah pada Kemarau 2020-2023 sebagai Upaya Mitigasi Kekeringan di Desa Kedungbanteng, Kecamatan Kedungbanteng, Kabupaten Tegal Annisa Puspa Wicitra; Hersugondo Hersugondo; Catur Kepirianto; Ardiana Alifatus Sa’adah
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 14, No 4 (2023): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v14i4.16516

Abstract

Hampir 96% dari luas tanah Desa Kedungbanteng Kecamatan Kedungbanteng Kabupaten Tegal berupa ladang, kebun dan sawah. Kurangnya air permukaan dan masalah sumber daya air tanah serta diperparah oleh penggunaan bahan kimia yang berlebihan telah meningkatkan kemungkinan kekeringan dan mengancam penurunan produksi pertanian. Suhu permukaan bumi adalah panas yang dirasakan di permukaan bumi. Langkah dasar mitigasi kekeringan di tingkat desa yaitu dengan memetakan titik lokasi yang rentan terhadap kekeringan, kemudian melakukan pemantauan individual sebagai upaya preventif. Penelitian ini menggunakan bantuan citra Landsat-8 dengan variabel berupa data citra termal, rasio vegetasi dan emisivitas objek di permukaan. Hasil analisis menunjukkan bahwa pada musim kemarau tahun 2020 nilai LST berkisar 25,3 - 34,4°C. Dalam dua tahun berikutnya, suhu permukaan rata-rata cenderung menurun secara bertahap. Suhu permukaan terendah yang diamati pada tahun 2022 adalah 19,8 hingga 25,9°C. Pada awal musim kemarau tahun 2023, suhu permukaan naik pada kisaran 24,2 hingga 29,4°C. Daerah dengan LST tinggi dijumpai pada permukiman dan pertanian lahan kering, sementara LST rendah tersebar di areal pertanian lahan basah seperti persawahan.
Environmental, Social, and Governance Disclosure’s Impact on Return on Equity in Asian Banks Berliana Citra Hapsari; Nessa Rifdahwati Kusuma; Hersugondo Hersugondo
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Global awareness of sustainability, social responsibility and Good Corporate Governance (ESG) is increasingly driving investor attention towards sustainable business practices, including in the Asian banking sector. However, empirical findings related to the influence of ESG on financial performance still vary. This study aims to systematically analyze the effect of ESG disclosure on the financial performance of banks in the Asian region, as measured using Return on Equity (ROE). The Systematic Literature Review (SLR) method is used to synthesize relevant empirical studies on the relationship between ESG and financial performance on relevant indexed journals in the Asian banking sector. The SLR results show that most studies have found a positive and significant influence of ESG on ROE. This study contributes to strengthening the ESG literature in the Asian financial sector and provides practical implications for banks, investors, and regulators to encourage ESG integration as a strategy to improve profitability and long-term stability.
Accounting Concepts in the Framework of Sharia Objectives Maqashid Sharia H. Hersugondo
Journal of International Islamic Business Studies Vol 1 No 2 (2024): JIIBS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jiibs.v1i2.16971

Abstract

The primary objective of Maqashid Shariah is to promote the well-being of humanity and all living beings. This principle aligns closely with the field of accounting, especially considering that modern accounting often emphasizes materialistic values, which in turn reinforce capitalist ideologies. Capitalism tends to empower the strong while marginalizing the weak, leading to social and economic inequality. It is often viewed as inhumane due to its potential for exploitation—whether by individuals or by states over others. Therefore, there is a pressing need to reform accounting, beginning with its fundamental definition. Definitions are critical, as they shape perspectives and practices. This study adopts a qualitative approach within a postmodern paradigm, viewed through the lens of Maqashid Shariah, which encompasses three core categories: dharuriyyat (essentials), hajiyyat (complementary needs), and tahsiniyyat (enhancements). The aim of this research is to propose a new definition of accounting grounded in Maqashid Shariah principles. The result is a redefined concept of accounting: it is a science that provides both quantitative and qualitative information to stakeholders and shareholders about a company's operations and condition, free from manipulation, with the ultimate goal of fostering harmony across all aspects of life.
Co-Authors Achmad Fariz Aditya Aliyuna Afifah Wanda Inas Asputri Ahyar Yuniawan Alexander Natanael Silaban Alhiqni Raya Aufa Annisa Puspa Wicitra Ardiana Alifatus Sa’adah Bangkit Amukti Barraq Mellina Zahroh Berliana Citra Hapsari Catur Kepirianto Chessa F. Puspitaningrum Cholimatul Sadiyah Citra Sari Daryono Daryono Desty Dwi Lestari Desy Febriana Sari Dian Farhana Eka Febiyanti Eka Febiyanti Eka Febiyanti Samhudi Eka Handriani Farrell E. Kairupan Febrian Ahmad Sulton Fiskia Syafa'ati Givantoro Agma Ardira Hana Nabilah Rahma Hananta Awang Budiman Hermin Pancasakati K Herry Subagyo I Idris Idris Idris Idris Idris Idris Idris Ilyasa Deva Wirabuana James Andrew Hadiprajitno Khrisna G. Dhaniswara Krismonika Hidayat Laksana, Rio Dhani Lola Rizky Bunga Pertiwi Malinda Amelia Kusuma Maulidina Nur Baiti Mayasari, Viviana Muhammad Heru Naufal Nabila Anjani Naufal Adi Nugroho Nessa Rifdahwati Kusuma Nesya Q. Nafisa Novita Widyaningsih Rio Dhani Laksana Rivan Dwi Aghnitama Rizka Yulia Shafira Sheila Adriani Sigit Febrianto Sih Darmi Astuti Sri Supriyati Sugeng Wahyudi Sugeng Wahyudi, Sugeng Suharnomo Taurisia Dinda Herfanti Tito Rahardian Universe Universe wahyu irawan Yatazya Muzamil ZAMAN, Badrus