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All Journal JAM : Jurnal Aplikasi Manajemen The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Indonesian Journal of Accounting and Governance Jurnal Riset Bisnis dan Manajemen GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Trisakti International Journal of Accounting & Finance in Asia Pasific JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Accounting and Governance
Sistya Rachmawati
Fakultas Ekonomi Universitas Indonesia, Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Integrated Corporate Governance Moderates Determinants On Economic Performance Qintharah, Yuha Nadhirah; Murwaningsari, Etty; Rachmawati, Sistya
MIX: JURNAL ILMIAH MANAJEMEN Vol 14, No 3 (2024): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2024.v14i3.009

Abstract

Objectives: This study aims to examine the effect of corporate social responsibility and competitive advantage on economic performance in addition to using integrated corporate governance as a moderating variable. Thus, this study also aims to determine whether integrated corporate governance strengthens or weakens the relationship.Methodology: The research method used is moderated regression analysis (MRA). Data used in this research is secondary data from IDX. In addition, this study tested the classical assumptions and tested the accuracy of the model to find out which model was the most appropriate. The number of samples used in this study was 201 samples from the annual year 2020-2022.Finding: The results show that CSR does not affect economic performance, competitive advantage has a positive effect on economic performance, CG strengthens the influence of CSR on economic performance and CG strengthens the influence of competitive advantage on economic performance.Conclusion: Governance is an important factor in company performance because it can moderate the relationship between competitive advantage and CSR with performance. This research indicates the importance of competitive advantage to improve company performance. This is supported by the RBV theory which states to make good use of company resources. Also, governance could become quasi-moderation because it could become a moderator variable and could influence an independent variable.Novelty: This research uses different measurements of integrated corporate governance measurement. ICG measurement in this research is using developed POJK no 2/POJK 05/2014 indicators.
Implementation of Corporate Governansi in MSME Murwaningsari, Etty; Darmawati, Deni; Sofie; Rachmawati, Sistya
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.5040

Abstract

The purpose of community service is to help MSMEs to prepare financial reports, which are needed to apply for bank financing for capital acquisition and business development. And be able to understand good governance in MSMEs. As an effort to strengthen the participation of good MSME governance to empower individuals, groups and communities in the field of family welfare, especially in efforts to increase income and shared welfare. So that it can improve corporate governance in MSMEs through understanding and implementing the SIAPIK program to prepare financial reports. The methods used in implementing community service are counseling, training and mentoring through presentations of materials delivered by the community service team. The main topics of community service include training on cooperative governance. Then a discussion was held with participants guided by a moderator through face-to-face meetings. Feedback was carried out with a questionnaire filled out by all members of PMKM Prima Indonesia who participated in community service activities. The results of the evaluation of the implementation of community service both during face-to-face meetings and through questionnaires showed that community service participants expressed satisfaction with this activity, and the purpose of community service was achieved where participants felt they had received benefits in the form of increased knowledge, understanding of MSME governance.
PENGARUH MODAL MANUSIA HIJAU, MODAL STRUKTURAL HIJAU, MODAL RELASIONAL HIJAU TERHADAP KINERJA PERUSAHAAN DENGAN KEUNGGULAN KOMPETITIF HIJAU SEBAGAI VARIABEL MODERASI Hunafah, Diftya Rachmitha; Rachmawati, Sistya
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18137

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh modal structural hijau, modal manusia hijau, dan modal relasional hijau terhadap kinerja perusahaan. Penggunaan variabel moderasi yaitu keunggulan kompetitf hijau. Laporan tahunan yang berlanjut didapatkan dari riset ini, yaitu instansi sektor bukan keuangan yang ada pada Bursa Efek Indonesia (BEI), merupakan data sekunder pada riset ini. Sampel pada target sampling menggunakan 420 instansi di tahun 2021. Penggunaan analisis regresi linier ganda yaitu SPPS v 22.0 dipilih penelitii. Hasil menunjukkan bahwa modal manusia hijau dan modal relasional hijau tidak berpengaruh terhadap kinerja perusahaan. Yang berpengaruh dalam kinerja perusahaan yaitu modal struktural hijau. Variabel keunggulan kompetitf hijau memperlemah modal manusia hijau, dan modal relasional hijau terkait dengan kinerja perusahaan, sedangkan keunggulan kompetitf hijau dapat memperkuat modal struktural hijau terkait dengan kinerja perusahaan.
PERENCANAAN PAJAK DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DENGAN VARIABEL MODERATING KUALITAS LAB Lestari, Risti Dwi; Rachmawati, Sistya
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/hhmmz772

Abstract

This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.
Co-Authors Darmawati, Deni Dipaulina, Angelica Egi Gumala Sari Endhita Estuningsih, Leandra Etty Murwaningsari Fatik Rahayu Giawan Nur Fitria Hunafah, Diftya Rachmitha I Gusti Ayu Asri Pramesti Lestari, Risti Dwi Lestari, Risti Dwi Maya Grace Basaria Mulyani, Susi Dwi Dwi Murwarningsari, Etty Nugraha, Erie Riza Pratiwi, Inugrah Ratia Qintharah, Yuha Nadhirah Simon, Febryanti Sofie Sofie, Sofie