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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 AFRE Accounting Financial Review 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 Ilmiah Manajemen Kesatuan 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 Journal of Community Empowerment Arthatama: Journal of Business Management and Accounting Journal of International Islamic Business Studies
Hersugondo
Departemen Manajemen Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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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 | DOI: 10.54518/art.9.1.2025.641

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.
Peran Struktur Modal sebagai Variabel Mediasi pada Pengaruh Corporate Governance dan Karakteristik CEO terhadap Kinerja Perusahaan hersugondo hersugondo; Aditya Aliyuna
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.12422

Abstract

This study aims to determine the direct effect between corporate governance (CG) and CEO characteristics on firm performance or through capital structure as a mediating variable. This research uses secondary data which consists of a population listed companies Indonesian Stock Exchange from 2017-2022. Purposive sampling method is used in this research, obtaining 241 data. The data were analyzed using Structural Equation Modeling (SEM). The results show that CG has a positive effect on firm performance, while CEO characteristics have no direct effect on firm performance. CG has a positive impact on capital structure as measured by debt to assets ratio (DAR) and debt to equity ratio (DER), while CEO characteristics such as age and tenure have a negative impact on capital structure. Capital structure has a negative impact on firm performance. Capital structure is also able to mediate the impact of CG on firm performance, although it is an inconsistent form of partial mediation. Capital structure has been shown to fully mediate the effect of CEO characteristics on firm performance.DOI: https://doi.org/10.26905/afr.v7i1.12422
The Capabilities of Digital Marketing in Supporting Corporate Sustainability: A Systematic Literature Review Paramitha Hikmah Rimaningtyas; Izzan Arimi; I Made Sukresna; Hersugondo Hersugondo
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 4 (2026): JIMKES Edisi Juli 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i4.5463

Abstract

The increasing adoption of digital technologies and sustainability-oriented business strategies has encouraged organizations to integrate digital marketing capabilities into their long-term value creation processes. This study analyzes the contribution of digital marketing capability to corporate sustainability and financial performance in the banking and manufacturing sectors. The study applies a systematic literature review method based on the PRISMA 2020 protocol. This study selected and synthesized 23 eligible articles published between 2020 and 2026 through identification, screening, eligibility assessment, and inclusion stages. Quality appraisal was conducted using the JBI Critical Appraisal Tool to assess methodological relevance and credibility. The synthesis shows that digital marketing capability has developed from a promotional function into a strategic capability that strengthens data utilization, stakeholder engagement, ESG communication, and sustainable value creation. In the banking sector, fintech adoption and digital banking improve operational efficiency, reduce cost pressure, and strengthen institutional resilience. In the manufacturing sector, digital marketing capability supports green supply chain management, green innovation, and sustainable brand positioning. The findings indicate that digital capability, sustainability integration, and ESG transparency strengthen profitability, firm value, and long-term competitive advantage. This study develops an integrated conceptual understanding based on Resource Orchestration Theory, Stakeholder Theory, and Signaling Theory.
ESG dan Kinerja Keuangan: Studi Moderasi Ukuran Perusahaan pada Perusahaan Terdaftar di Bursa Efek Indonesia Adriel Abie Kristia; Hersugondo Hersugondo
Diponegoro Journal of Management Volume 14, Nomor 3, Tahun 2025
Publisher : Faculty of Economics and Business Diponegoro University

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

Abstract

This study examines the relationship between ESG and company performance in companies listed on the Indonesia Stock Exchange during the period 2018–2023. This research focuses on ESG performance represented by the ESG score and firm size as a moderator.The sample used was taken from 59 companies from various sectors that have complete data during the period 2018–2023. The data collection technique in this study used purposive sampling. Data processing in this study was conducted using moderated regression analysis.The findings of this study indicate that ESG scores have a positive relationship with the financial performance of the company. These findings are consistent with legitimacy theory. Furthermore, firm size strengthens the relationship between ESG and the company's financial performance
PENINGKATAN VALUASI EKONOMI ATSIRI PALA GUNA MENDUKUNG SDGS, PENGENTASAN KEMISKINAN DAN MITIGASI BENCANA LONGSOR DI KUTABIMA Dini Puspodewi; Dede Yusuf; Yuhansyah Nur Fauzy; Hermin Pancasakti; Muhammad Zainuri; Hersugondo Hersugondo
Journal of Community Empowerment Vol 4, No 3 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i3.36530

Abstract

ABSTRAKDesa Kutabima memiliki potensi besar pada komoditas pala, namun pemanfaatannya masih terbatas akibat minimnya teknologi pengolahan, kapasitas sumber daya manusia, serta akses pasar. Pengabdian ini bertujuan meningkatkan valuasi ekonomi produk atsiri pala sekaligus mendukung pengentasan kemiskinan dan mitigasi bencana longsor. Metode pelaksanaan meliputi sosialisasi, pelatihan produksi (manisan pala, sirup pala, dan minyak atsiri daun pala), workshop manajemen usaha dan pemasaran digital, serta reboisasi lahan kritis. Mitra kegiatan adalah Kelompok Tani Sri Cikawung Jaya dan BUMDes Bima Barokah Sejahtera dengan total peserta 30 orang. Evaluasi dilakukan melalui pretest–posttest, observasi keterampilan, dan monitoring usaha. Hasil menunjukkan peningkatan pemahaman teknis peserta sebesar 80%, peningkatan kemampuan manajemen usaha sebesar 75%, serta terbentuknya tiga produk turunan pala dengan identitas branding dan legalitas usaha (NIB dan PIRT). Reboisasi menghasilkan penanaman 300 bibit pala dengan tingkat hidup 82%. Aktivitas pemasaran digital meningkat dengan kenaikan jangkauan hingga 320% dalam satu bulan. Program ini terbukti meningkatkan kapasitas produksi, memperluas peluang ekonomi lokal, dan memperkuat mitigasi bencana berbasis agroforestri. Kata kunci: pala; minyak atsiri; pemberdayaan masyarakat; UMKM; mitigasi bencana ABSTRACTKutabima Village has significant potential in nutmeg commodities; however, its utilization remains limited due to the lack of processing technology, limited human resource capacity, and restricted market access. This community service program aims to enhance the economic value of nutmeg essential oil products while supporting poverty alleviation and landslide disaster mitigation through skills improvement and institutional capacity strengthening. The implementation methods included socialization, training on the production of nutmeg preserves, nutmeg syrup, and nutmeg leaf essential oil, workshops on business management and digital marketing, as well as reforestation of critical land. The program partners were the Sri Cikawung Jaya Farmer Group and Bima Barokah Sejahtera Village-Owned Enterprise (BUMDes), involving 30 participants. Evaluation was conducted through pretest–posttest, skills observation, and business monitoring. The results showed an 80% increase in participants’ technical understanding and a 75% improvement in business management skills. Additionally, three nutmeg-derived products were successfully developed, complete with branding identity and business legality (NIB and PIRT). Reforestation activities resulted in the planting of 300 nutmeg seedlings with an 82% survival rate. Digital marketing activity increased by 320% within one month. This program effectively improved production capacity, expanded local economic opportunities, and strengthened disaster mitigation efforts through an agroforestry-based approach. Keywords: nutmeg; essential oils; community empowerment; MSMEs; disaster mitigation.
Co-Authors Achmad Fariz Aditya Aliyuna Adriel Abie Kristia 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 Dede Yusuf Desty Dwi Lestari Desy Febriana Sari Dian Farhana Dini Puspodewi 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 Herry Subagyo I Idris I Made Sukresna Idris Idris Idris Idris Idris Idris Ilyasa Deva Wirabuana Izzan Arimi 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 Muhammad Zainuri Nabila Anjani Naufal Adi Nugroho Nessa Rifdahwati Kusuma Nesya Q. Nafisa Novita Widyaningsih Paramitha Hikmah Rimaningtyas 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 Yuhansyah Nur Fauzy ZAMAN, Badrus