Garuda - Garba Rujukan Digital

Tata Kelola Perusahaan dan Penanggulangan Perubahan Iklim: Bukti dari Industri Berpolusi di Indonesia Arum Prastiwi; Sari Atmini; Hisky Ryan Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7876

Perubahan iklim merupakan masalah lingkungan global yang menjadi perhatian dunia termasuk Indonesia. Sayangnya aksi keberlanjutan dalam menanggulangi perubahan iklim dianggap sebagai pemborosan oleh pihak manajemen. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh tata kelola terhadap aksi penanggulangan perubahan iklim dari industri berpolusi di Indonesia. Dari 111 perusahaan yang menjadi populasi terdapat 49 perusahaan yang terpilih menjadi sampel berdasarkan kriteria yang sudah ditetapkan. Menggunakan laporan keuangan dan keberlanjutan data di analisis dengan teknik regresi. Hasil menunjukan tata kelola tidak dapat berperan dalam penanggulangan perubahan iklim. Penelitian ini memberikan kontribusi terhadap pemerintah Indonesia dalam mencapai visi Net Zero Emmision pada tahun 2060 lewat perbaikan proses bisnis dan lebih lanjut penelitian ini memberikan kontribusi global kepada dunia terhadap pencapaian Sustainability Development Goals nomor 13 yang berkaitan dengan perubahan iklim.

Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Kawulur, Hisky Ryan; Kala, Demar
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.3987

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (Dewan Komisaris, Dewan Direksi dan Komite Audit) dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif yang bersifat kuantitatif. Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Berdasarkan hasil hipotesis dalam penelitian ini, nilai coefficient Dewan Komisaris sebesar -0.016672 dengan nilai probabilitas sebesar 0.6093>0.05 , dengan demikian (H1) diterima, nilai coefficient Dewan Direksi sebesar 0.003368 dengan nilai probabilitas sebesar 0.9276>0,05, dengan demikian (H2) diterima, nilai coefficient Komite Audit sebesar -1.365837 dengan nilai probabilitas sebesar 0.0022<0.05, dengan demikian (H3) ditolak, dan nilai coefficient Ukuran Perusahaan sebesar 0.005752 dengan nilai probabilitas sebesar 0.8732>0.05, dengan demikian (H4) diterima.

Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Hisky Ryan Kawulur; Demar Kala
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.3987

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (Dewan Komisaris, Dewan Direksi dan Komite Audit) dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif yang bersifat kuantitatif. Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Berdasarkan hasil hipotesis dalam penelitian ini, nilai coefficient Dewan Komisaris sebesar -0.016672 dengan nilai probabilitas sebesar 0.6093>0.05 , dengan demikian (H1) diterima, nilai coefficient Dewan Direksi sebesar 0.003368 dengan nilai probabilitas sebesar 0.9276>0,05, dengan demikian (H2) diterima, nilai coefficient Komite Audit sebesar -1.365837 dengan nilai probabilitas sebesar 0.0022<0.05, dengan demikian (H3) ditolak, dan nilai coefficient Ukuran Perusahaan sebesar 0.005752 dengan nilai probabilitas sebesar 0.8732>0.05, dengan demikian (H4) diterima.

Business Competitiveness of Small Medium Enterprise in Pandemic Era Covid-19 (Case Study on Souvenir Business in the Special Economic Area of Tourism Likupang, North Sulawesi Province, Indonesia) Kawulur, Arie Frits; Mawitjere, Noula; Kawulur, Hisky
Journal of International Conference Proceedings Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1138

This study aims to describe the small medium enterprises that grow and exist in "Likupang" Tourism Special Economic Zone, North Sulawesi Province, Indonesia, especially for micro and small businesses in the souvenir business sector, focusing on the factors of utilizing appropriate technology, online/offline marketing and human capital. This research uses qualitative design with case study method by digging up in-depth information and data on business environment during the Covid-19 pandemic since 2020 until now. The results show that there are micro and small businesses that use appropriate technology in making souvenirs, the findings are still limited to technology tools for forming souvenir products, another result showed the innovation in product design is still lacking, employees only imitate common things and did not create products typical to Likupang area. In terms of marketing strategies, it was found that the Covid-19 pandemic hit the tourism industry, including souvenir businesses badly. This made souvenir business owners apply marketing strategies by selling products at sites as well as offering products through social media. Another finding from human capital factor, there are still business owners and employees who do not have entrepreneur mindset, even though in terms of product-making skills, they are classified as skilled craftsmen.

Analisis Perbandingan Model Kesulitan Keuangan Studi Pada Bank Bukopin Tbk Hisky Ryan Kawulur
E-Jurnal Akuntansi Vol 31 No 6 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i06.p15

The purpose of this study is to analyze and compare the predictive value of the Altman z-score model of financial distress with the Zmijewski model. The research method used is descriptive quantitative in explaining the phenomena that occur. This study uses data from Bukopin's financial statements for 2018, 2019 and 2020. Data analysis is carried out by calculating the ratio of each model from 2018, 2019 and 2020, then the results of the criteria from the altman z-score model and the zmijewski model are compared and analyzed according to the criteria. The results showed that both the Altman z-score model and the Zmijewski model gave the same results, namely in the years to come the company has the potential to face bankruptcy. Keywords: Altman Z-Score; Zmijewski; Banking; Comparison Model.

Fraud Hexagon and Dark Personality Traits in Academic Dishonesty: Evidence from Indonesian Accounting Students Prastiwi, Arum; Atmini, Sari; Kawulur, Hisky Ryan
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.84227

This study examines the factors that influence academic fraud behavior among accounting students in Indonesia using the Fraud Hexagon theory, while also testing the moderating role of Dark Triad personality traits. Academic fraud remains a persistent issue in higher education, often exacerbated by psychological, systemic, and contextual factors. Using a quantitative survey approach, data were collected from 220 accounting students at various Indonesian universities through convenience sampling. The variables measured included six dimensions of the Fraud Hexagon—pressure, opportunity, rationalization, capability, arrogance, and collusion—along with Dark Triad traits (narcissism, Machiavellianism, psychopathy). Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrate that capability, rationalization, pressure, and collusion significantly influence academic fraud, while opportunity and arrogance do not. Furthermore, Dark Triad personality traits were found to moderate the relationship between arrogance and academic fraud but did not moderate the effects of capability and rationalization. These findings provide theoretical contributions by extending the application of Fraud Hexagon theory within the educational context and integrating personality traits as boundary conditions. Practically, this study implies that universities should strengthen ethical education, digital supervision, and internal control systems while enhancing students’ character and spirituality to mitigate academic dishonesty. Future research should explore each dark personality trait more specifically for nuanced insights.

Pengaruh Tekanan Pemangku Kepentingan Terhadap Kualitas Laporan Keberlanjutan Perusahaan Di Indonesia Kantohe, Meidy Santje Selvy; Kawulur, Hisky; Kosasih, Diah
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.245

This study aims to analyze the influence of employee pressure (Tkaryawan), consumer pressure (TKONS), and shareholder pressure (TPS) on the quality of sustainability reports (KLK) in energy companies in Indonesia. The results of the analysis show that employee pressure has a positive influence on the quality of sustainability reports. Meanwhile, consumer pressure and shareholder pressure do not affect the quality of sustainability reports. These findings provide important implications for companies in developing sustainability strategies that consider various pressures from stakeholders. Keywords: Employee Pressure, Consumer Pressure, Shareholder Pressure,Sustainability Report Quality

Management accounting practice in climate change era: Lesson learned from sensitive industries Kawulur, Hisky Ryan
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25627

Research aims: This study examines the implementation of carbon management accounting practices within six climate-sensitive industries in Indonesia.Design/Methodology/Approach: Employing content analysis and K-means clustering by sector and year, this research investigates 198 firm-years covering the period from 2016 to 2022.Research findings: The findings reveal three distinct clusters that illustrate variations in corporate behavior concerning the adoption of carbon management accounting practices. These discrepancies are attributable to divergent corporate perceptions of risks, opportunities, and stakeholder expectations related to climate change. Furthermore, the study delineates three phases that reflect the progression of carbon management accounting in Indonesia.Theoretical contribution/ Originality: This research offers valuable insights for effectively addressing the risks and opportunities associated with climate change. This research brings a fresh perspective by examining how companies adapt and transform their management accounting practices to address the risks posed by climate change. Practitioner/Policy implication: The findings indicate that as climate change regulations become clearer, including sanctions and incentives, companies become more proactive in implementing carbon management accounting. Conversely, when environmental regulations lack clarity or are less stringent, companies tend to deviate, prioritizing economic performance over environmental performance.

Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Kawulur, Hisky Ryan; Kala, Demar
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.3987

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (Dewan Komisaris, Dewan Direksi dan Komite Audit) dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif yang bersifat kuantitatif. Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Berdasarkan hasil hipotesis dalam penelitian ini, nilai coefficient Dewan Komisaris sebesar -0.016672 dengan nilai probabilitas sebesar 0.6093>0.05 , dengan demikian (H1) diterima, nilai coefficient Dewan Direksi sebesar 0.003368 dengan nilai probabilitas sebesar 0.9276>0,05, dengan demikian (H2) diterima, nilai coefficient Komite Audit sebesar -1.365837 dengan nilai probabilitas sebesar 0.0022<0.05, dengan demikian (H3) ditolak, dan nilai coefficient Ukuran Perusahaan sebesar 0.005752 dengan nilai probabilitas sebesar 0.8732>0.05, dengan demikian (H4) diterima.

Title

Found 19 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 19 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 19 Documents
Search