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All Journal SEGMEN Jurnal Manajemen dan Bisnis Jurnal Studi Manajemen Organisasi Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) ProBank: Jurnal Ekonomi dan Perbankan Diponegoro Journal of Management Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Media Ekonomi dan Manajemen 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) Journal of Accounting Research, Organization and Economics (JAROE) IIJSE
Hersugondo
Departemen Manajemen Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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The Effect of ESG Performance on The Financial Performance of Manufacturing Companies Listed in The Indonesian Barraq Mellina Zahroh; Hersugondo Hersugondo
AFEBI Management and Business Review Vol. 6 No. 2 (2021): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/ambr.v6i2.475

Abstract

This study was conducted to analyze the effect of environmental, social, and governance (environmental, social, and governance (ESG) performance on the company's financial performance. The company's financial performance is proxied by using Return On Assets. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The sampling technique used purposive sampling to obtain a total of 13 manufacturing companies whose annual reports were published on idx.co.id and disclosed environmental, social, and governance scores on Bloomberg. The analytical method used is panel data regression using the E-views 9 program. The results of this study indicate that social performance, governance performance and ESG performance have a positive and significant effect on the company's financial performance while environmental performance has a negative and insignificant effect on the company's financial performance.Keywords: Environmental Performance, Social Performance, Governance Performance, ESG Performance, Financial Performance.
INKLUSI KEUANGAN DAN PROFITABILITAS BANK DI INDONESIA Novita Widyaningsih; Hersugondo Hersugondo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v12i2.327

Abstract

This study was conducted to examine the effect of financial inclusion and bank profitability. The data test method is done manually, which is obtained from the Bloomberg database and the annual reports of banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period with a total sample of 17 banks. The data from this study are included in the type of panel data and the data processing technique used is in the form of Least Square Analysis (OLS) using SPSS version 23. The results show that the amount of loans and the number of automated teller machines (ATMs) have a negative and significant effect on bank profitability. meanwhile, the number of bank branches has a positive and significant impact on the profitability of banks in Indonesia.
EXPLORING THE IMPACT OF ESG DISCLOSURE, DIVIDEND PAYOUT RATIO, AND INSTITUTIONAL OWNERSHIP ON FIRM VALUE: A MODERATED ANALYSIS OF FIRM SIZE Jason Ferdianto Dihardjo; Hersugondo Hersugondo
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Vol 12, No 2 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v12i2.64129

Abstract

This study explores the effect of environmental, social, and governance (ESG) disclosure, dividend payout ratio (DPR), and institutional ownership on firm value in Indonesia during the period of 2010 – 2021 with firm size as a moderating variable. This study examined annual data from a total sample of 58 companies listed on Indonesia Stock Exchange. The panel data was analyzed using a moderated regression analysis. The results demonstrate a negative and significant effect of the ESG disclosure on the firm value. This suggests that the ESG disclosure may increase company costs, resulting in a decrease in the firm value, while the DPR and institutional ownershop have a positive and significant effect as explained by the signalling theory. In addition, the moderating role of firm size on the effect of both the ESG disclosure and institutional ownership on the firm value have a positive and significant effect. These findings imply that big companies can invest in long-term ESG projects beneficial for them, while the institutional ownership on the big companies can reduce information asymmetry. However, the moderating role of firm size on the effect of DPR on firm value does not have a significant effect.JEL: G30, G32, Q01.
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.
PENDAMPINGAN TERTIB ADMINISTRASI GUNA MENINGKATAN KINERJA BUMDES PERTADES KEDUNG BANTENG TEGAL DALAM PENGOPTIMALAN PENDAPATAN DESA Audrey Lize Saadiya; Bachtiar Rifqi Maulana; Hersugondo Hersugondo; Catur Kepirianto; Ardiana Alifatus Sa'adah
Jurnal Pasopati Vol 6, No 1 (2024)
Publisher : Fakultas Teknik Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/pasopati.2024.19903

Abstract

Merajalelanya pembangunan di negara Indonesia kerap menjadi poin penting bagi suatu negara. Hal ini berpengaruh pada keberjalanan stabilitas nasional. Dalam mendukung pembangunan tersebut dibutuhkan peran pemerintahan desa sebagai satuan politik terkecil. Pengoptimalan pembangunan di desa dapat didukung dengan mendirikan BUMDes. Kenyataannya tidak semua desa mampu memaksimalkan BUMDes tersebut. Pengakuan dari beberapa pihak, BUMDes Pertades di Desa Kedungbanteng belum bisa menghasilkan keuntungan untuk desa karena biaya operasional yang tinggi dan sebagian besar masyarakat desa belum mengetahui urgensitas adanya Pertades. Kondisi yang sangat memprihatinkan ini tidak segera mendapatkan solusi yang efektif sejak dua tahun yang lalu. Dengan mengamati situasi tersebut, Bachtiar Rifqi Maulana, seorang mahasiswa dari KKN Tim II UNDIP, menginisiasi program kerja yang bertujuan meningkatkan kinerja BUMDes Pertades. Program ini disusun berdasarkan latar belakang keilmuannya di bidang matematika. Program kerja yang diinisiasikan adalah pembuatan pembukuan Bumdes Pertades untuk meningkatkan tertib administrasi dan meningkatkan kinerja Bumdes Pertades. Metode yang digunakan adalah pendekatan kualitatif dan kuantitatif. Kualitatif menilai bagaimana skema kerja dari BUMDes Pertades selama ini, sementara kuantitatif untuk mengetahui seberapa banyak data yang bisa didapatkan dari kendala BUMDes Pertades. Dari hasil pendekatan tersebut harus dilakukan monev untuk memastikan keberhasilan terhadap tujuan dan sasaran program kerja tersebut. Kebermanfaatan dari Pertades ini dapat meningkatkan pembangunan desa dalam bidang ekonomi. Oleh karena itu, program kerja ini harus dilaksanakan untuk mengoptimalkan pengelolaan perekonomian di Desa Kedungbanteng sehingga bisa mewujudkan desa yang unggul dalam setiap perubahan. Kata kunci : BUMDes, Desa, Ekonomi, Optimalisasi, Pembangunan
Pemberdayaan UMKM Atsiri Desa Selokarto Batang dalam Pembuatan Cat Aromaterapi Antimikroba dan Aplikasinya Hermin Pancasakti Kusumaningrum; Hersugondo Hersugondo; Muhammad Zainuri; Lilis Sugiarti
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 4 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i4.20440

Abstract

Tanaman atsiri merupakan unggulan ciri khas Kabupaten Batang dimana produk minyak atsirinya menempati peringkat ke 3 di Indonesia dan utamanya terdiri dari minyak cengkeh, nilam, dan serai wangi. Minyak atsiri Indonesia mempunyai pangsa pasar lebih dari 90% kebutuhan dunia atau sekitar 35-40% dari total nilai ekspor minyak atsiri. Kabupaten Batang memiliki sekitar 30 UMKM yang bekerja secara sinergis di bidang wirausaha produksi dan pengolahan minyak atsiri. Meskipun demikian, harga minyak atsiri sangat mudah naik turun bergantung pada pasar. Hal ini menyebabkan perlunya upaya diversifikasi berbagai produk berbasis atsiri yang dapat dikerjakan oleh UMKM (Usaha Menengah Kecil dan Mikro) dan Kelompok Wanita Tani (KWT)  dan diversifikasi produk berbasis atsiri yang mempunyai nilai ekonomi cukup tinggi. Pengabdian Masyarakat yang dilakukan bertujuan melatih pembuatan diversifikasi produk berbasis atsiri.  Kegiatan dilakukan melalui pelatihan diversifikasi produk atsiri berupa pembuatan bahan tambahan cat aromaterapi antimikroba. Hasil kegiatan memperlihatkan UMKM dan KWT mengerti dan mampu membuat produk yang disuluhkan dengan baik dan bernilai ekonomi. Selain itu mereka juga sangat tertarik untuk mengaplikasikan cat aromaterapi antimikroba di lingkungan mereka agar tercipta lingkungan yang lebih sehat.
Co-Authors Abdul Karim Abdul Rouf Achmad, Fariz Afifah Wanda Inas Asputri Ahyar Yuniawan Alexander Natanael Silaban Alhiqni Raya Aufa Annisa Puspa Wicitra Ardiana Alifatus Sa'adah Ardiana Alifatus Sa’adah Audrey Lize Saadiya Bachtiar Rifqi Maulana Bangkit Amukti Barraq Mellina Zahroh Catur Kepirianto Chessa F. Puspitaningrum Cholimatul Sadiyah Citra Sari Daryono Daryono David Santoso 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 Hermin Pancasakti Kusumaningrum Herry Subagyo I Idris Idris Idris Idris Idris Idris Idris Ilyasa Deva Wirabuana James Andrew Hadiprajitno Jason Ferdianto Dihardjo Khrisna G. Dhaniswara Krismonika Hidayat Laksana, Rio Dhani Lilis Sugiarti Lola Rizky Bunga Pertiwi Malinda Amelia Kusuma Mayasari, Viviana Muhammad Heru Naufal Muhammad Zainuri Nabila Anjani Naufal Adi Nugroho 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