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Maximizing Millennial Students Role in Combating COVID-19 Hoaxes and Myths Astri Dewayani; Euvanggelia Dwilda Ferdinandus; Rizki Putra Prastio; Indah Fahmiyah; Amila Sofiah; Rodik Wahyu Indrawan; Mochammad Nurul; Gagas Gayuh Aji; Nanda Rachmad Putra Gofur; Siti Khaerunnisa; Dewi Sriani; Yankel Sena
Biomolecular and Health Science Journal Vol. 4 No. 1 (2021): Biomolecular and Health Science Journal
Publisher : Faculty of Medicine, Universitas Airlangga, Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/bhsj.v4i1.26910

Introduction: Since the outbreak of Corona Disease-19 (COVID-19) spreads all over the world, various ways of health attempts have been conducted. However, overflowed information intertwines with mis/disinformation could raise public anxiety and stigma-related diseases. We aimed to assess the help of the young generation of millennials and Gen-Z whom are active college students in debunking hoaxes and myths of COVID-19 into their community.Method: The selected students were given a short course on COVID-19 basic information, prevention, and circulated myths. Later, they become ambassadors and actively educated via offline and online platforms. The impact of outspread information on audiences was investigated through a qualitative survey.Result: The knowledge of students were measured by pre- and post-test within the short course. Prior knowledge showed the least understanding part was prevention and myth of COVID-19. There was a significant improvement of knowledge in post-test after receiving seminar (p=0.0002). There were 97 respondents who filled the online survey that predominantly in young adulthood age. Respondent's insight was enhanced and they likely intend to spread the actual information to their surroundings.Conclusion: Appointing student as the spokesperson for health education can raise their social responsibility. Clarifying misinformation and health behaviour could be more influential within the same sharing community. In addition, the use of various online platforms could efficiently reach massive target, especially young ages.

Bank Competition, Credit Risk, and Foreign Bank Penetration: Empirical Evidence from Indonesia Olivia Nuralyza; Niluh Putu Dian Rosalina Handayani Narsa; Dewi Sriani
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 1 (2022): April
Publisher : Universitas Muhammadiyah Sidoarjo

This study examines the relationship between bank competition and credit risk with foreign bank penetration as a moderating variable. The research sample used was 79 commercial banks listed in the Indonesian Banking Directory published by the Financial Services Authority (OJK) during the 2014-2019 period with a total of 474 observations. The results of this study indicate that the higher the bank's competition, the higher the bank's credit risk, which is in accordance with the competition-fragility theory. Furthermore, from the results of the Moderated Regression Analysis, the results show that foreign bank penetration has not been able to moderate the relationship between bank competition and bank credit risk, however, if it stands as an independent variable on its own, foreign bank penetration will reduce bank credit risk. The results of this study contribute to providing useful information for parties in the banking industry that increasing foreign bank penetration can reduce bank credit risk.

Are Corporate Social Responsibility And Financial Ratio Matter To Earnings Quality? Fachruddin, Muhammad Rafi; Sriani, Dewi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

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

This research aims to investigate the effect of Corporate Social Responsibility (CSR), financial ratio on earnings quality with audit committee as moderating variable. This research used quantitative method with secondary data obtained from ESGI, the Indonesian Stock Exchange (IDX) and related company websites. The population of this research is industrial and basic materials companies listed for the 2019-2022 period with 140 firm year observation as a final sample. The results show profitability has a positive effect on earnings quality. Meanwhile, CSR and liquidity has no effect on earnings quality. This study finds that the audit committee cannot strengthen the effect of CSR, profitability, and liquidity on earnings quality. Realizing that CSR that doesn’t increase earnings quality, the implication is that management may be more encouraged to establish genuine and impactful CSR programs. Shareholders can assess investment risk more properly since companies that succeed have higher earnings quality and lower risk.

Firm’s Resilience Before and During Covid-19 Pandemic Sriani, Dewi; Wahyu Subroto, Radityo
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1253

This research aims to investigate the company’s resilience before and during Covid-19 pandemic. The study examines the differences between firm performance and the average performance using Return on Assets (ROA), Total Asset Turnover (TATO), and current ratio (CR) before and during Covid-19 pandemic. This study uses sample from non-cyclical consumer industries listed on the Indonesian Stock Exchange (BEI) for the period 2017-2022 with 258 firm years observation. The data is analyzed with SPSS using paired t-test sample with Wilcoxson Test. The results show that there is a significant performance difference as measured by ROA and TATO before and during Covid-19. The mean ROA value was 8% before and 5.54% during the covid-19 epidemic, respectively. TATO levels were 0.99 and 0.87 correspondingly before and during the covid-19 epidemic. The current ratio, however, does not alter between the two periods. The mean value of current ratio was 2,46 and 2,49 respectively before and during covid-19. The findings also revealed that there is no difference in non-cyclical industries' average performance (ROA, CR, and TATO) before and after the Covid-19 pandemic.

Are Corporate Social Responsibility And Financial Ratio Matter To Earnings Quality? Muhammad Rafi Fachruddin; Dewi Sriani
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10174

This research aims to investigate the effect of Corporate Social Responsibility (CSR), financial ratio on earnings quality with audit committee as moderating variable. This research used quantitative method with secondary data obtained from ESGI, the Indonesian Stock Exchange (IDX) and related company websites. The population of this research is industrial and basic materials companies listed for the 2019-2022 period with 140 firm year observation as a final sample. The results show profitability has a positive effect on earnings quality. Meanwhile, CSR and liquidity has no effect on earnings quality. This study finds that the audit committee cannot strengthen the effect of CSR, profitability, and liquidity on earnings quality. Realizing that CSR that doesn’t increase earnings quality, the implication is that management may be more encouraged to establish genuine and impactful CSR programs. Shareholders can assess investment risk more properly since companies that succeed have higher earnings quality and lower risk.

CSR Disclosure and Firm Value: Is Customer Loyalty Matter? Sitepu, Immanuel Alessandro; Sriani, Dewi
Accounting Research Unit (ARU Journal) Vol 5 No 2 (2024): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol5iss2pp57-66

This study aims to investigate the effect of Corporate Social Responsibility (CSR) Disclosure on firm value through mediation of customer loyalty. This study used manufacturing public companies listed in the Indonesian Stock Exchange during 2018-2022. The final sample is 109 firm year observations based on purposive sampling. This study uses quantitative approach and analyze secondary data obtained from OSIRIS Dataset and sustainability reports. The data are examined using path analysis and bootstrapping method in Model 4 PROCESS Macro for SPSS 25 by Andrew Hayes. .The results show that CSR Disclosure doesn’t affect customer loyalty and firm value. Customer loyalty doesn’t affect firm value as well. In addition, customer loyalty does not mediate the relationship between CSR disclosure and firm value. The novelty of this study is using content analysis in measuring CSR Disclosure with the extended measurement and the use of public market share as measurement of customer loyalty in public manufacturing companies.

Stakeholder Pressure And Sustainability Report Quality Pratiwi, Mellisa Indah; Sriani, Dewi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.9053

This research aims to investigate the effect of stakeholder pressure on the sustainability reports quality for Indonesian companies listed in the IDX80, with company size as a moderating variable. The study employs a quantitative approach, utilizing secondary data from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in a sample size of 147. The research adopts a multiple linear regression and Moderated Regression Analysis using SPSS 2.5.0 software. The results indicate that environmental, consumer, and media pressures positively affect the sustainability report quality, while employee and shareholder pressures do not affect the quality of sustainability reports. Firm size strengthens the impact of consumer pressure on the sustainability report quality; however, firm size weakens the effect of employee and media pressures on the sustainability report quality. Additionally, firm size does not moderate the effect of environmental pressure and shareholder pressure on the quality of sustainability reports. This study contributes empirical evidence regarding the impact of stakeholder pressures on the sustainability report quality with also investigating the role of company size as moderating variable. Through this research, it is expected that companies in Indonesia will become more aware of the importance of issuing high-quality sustainability reports for the long-term sustainability of their operations

Corporate Social Responsibility, Kinerja Lingkungan, Dan Nilai Perusahaan Hansel, Richard; Narsa, Niluh Putu Dian Rosalina Handayani; Sriani, Dewi
ACE: Accounting Research Journal Vol 5 No 1 (2025): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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

This study aims to empirically examine the influence of Corporate Social Responsibility on firm values and the moderating effect of enviromental performance on the influence of CSR and firm value. This study uses companies of the food and beverage sub-sector manufacturing industry as a sample with the observation year between 2017-2020. The analytical method uses in this study is the multiple linear regression analysis and residual test through the SPSS 25 application. The results of this study indicate that CSR has a negative effect on firm values, however environmental performance is found does not moderate the effect of CSR on firm values. It can be concluded that the majority of companies in making CSR are still far from the applicable GRI G4 standards.

Are Corporate Social Responsibility And Financial Ratio Matter To Earnings Quality? Fachruddin, Muhammad Rafi; Sriani, Dewi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10174

This research aims to investigate the effect of Corporate Social Responsibility (CSR), financial ratio on earnings quality with audit committee as moderating variable. This research used quantitative method with secondary data obtained from ESGI, the Indonesian Stock Exchange (IDX) and related company websites. The population of this research is industrial and basic materials companies listed for the 2019-2022 period with 140 firm year observation as a final sample. The results show profitability has a positive effect on earnings quality. Meanwhile, CSR and liquidity has no effect on earnings quality. This study finds that the audit committee cannot strengthen the effect of CSR, profitability, and liquidity on earnings quality. Realizing that CSR that doesnÃ¢â‚¬â„¢t increase earnings quality, the implication is that management may be more encouraged to establish genuine and impactful CSR programs. Shareholders can assess investment risk more properly since companies that succeed have higher earnings quality and lower risk.

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