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All Journal EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Al-Buhuts (e-journal) Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Research Analysis and Management Reviews
Sari Andayani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Environmental Social and Governance (ESG) Disclosure dan Sustainability Committe Terhadap Nilai Perusahaan Fajar Sholachuddin; Sari Andayani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3494

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and the existence of a sustainability committee on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The population consists of all energy sector companies, with samples selected using purposive sampling based on specific criteria, resulting in 26 companies with a total of 78 observations. This research employs a quantitative approach using secondary data obtained from annual and sustainability reports. Data analysis is conducted using multiple linear regression with SPSS, along with classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that ESG disclosure has a negative and significant effect on firm value, indicating that the market may perceive ESG practices as a cost burden or question their credibility. In contrast, the sustainability committee has a positive and significant effect on firm value, suggesting that stronger governance mechanisms enhance investor confidence and improve firm valuation. Simultaneously, both variables significantly influence firm value, although the model explains a limited proportion of variance. In conclusion, ESG disclosure alone is not sufficient to increase firm value without credible governance support, while the presence of a sustainability committee plays an important role in strengthening the effectiveness of sustainability practices and enhancing firm value.
Sistem Pembelian dan Penerimaan Barang: Sistem Pembelian dan Penerimaan Barang oleh Departmen Accounting di Hotel Syamsun Septian Aulia Sholikhudin; Sari Andayani
JARUM: Journal of Analysis Research and Management Review Vol. 1 No. 3 (2024): September
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v1i3.46

Abstract

Penelitian ini menganalisis proses pembelian dan penerimaan barang olehDepartemen Accounting Purchasing di hotel menggunakan metode deskriptif literatur dananalisis SWOC. Hasil penelitian menunjukkan bahwa departemen ini memiliki beberapakekuatan utama, seperti proses pembelian yang terstandarisasi, hubungan baik denganpemasok, dan penggunaan teknologi informasi yang canggih. Namun, terdapat jugakelemahan yang perlu diperbaiki, seperti keterbatasan pelatihan staf, masalah pencatatanyang kurang akurat, dan keterlambatan dalam proses penerimaan barang.Peluang yang tersedia, termasuk adopsi teknologi baru dan pengembangan kapasitas staf,dapat dimanfaatkan untuk mengatasi kelemahan tersebut. Selain itu, membangun kemitraanstrategis dengan pemasok baru dapat mengurangi biaya dan meningkatkan kualitas barangyang diterima. Tantangan seperti perubahan kebijakan pemasok, fluktuasi permintaan, danpersaingan yang ketat memerlukan strategi adaptif dan proaktif.
Pengaruh Financial Literacy, Locus Of Control, dan Hedonism Lifestyle terhadap Financial Management Behavior Alifah Sabrina Puteri Nur; Sari Andayani
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4261

Abstract

Technological advancements coupled with easier access to various digital financial services have impacted how students manage their money. This phenomenon deserves investigation, particularly among Kartu Indonesia Pintar Kuliah (KIP-K) recipients who receive educational funding assistance and must handle their finances intelligently. This study intends to examine the effects of financial literacy, locus of control, and hedonism lifestyle on financial management behavior among Accounting students at UPN “Veteran’’ Jawa Timur who are KIP-K recipients during the 2021–2024 period. The research methodology employed is quantitative, utilizing primary data collected through questionnaires. The study sample reached 131 respondents determined via purposive sampling technique. For data analysis, multiple linear regression method was applied using IBM SPSS Statistics 27 software. Based on the research findings, it was concluded that financial literacy does not produce a significant effect on financial management behavior. In contrast, locus of control and hedonism lifestyle demonstrate positive and significant effects on financial management behavior. These results indicate that students' self-control and lifestyle habits are more dominant in determining financial management behavior compared to the financial knowledge they possess. It is hoped that this research can serve as a reference for higher education institutions and students to improve the quality of financial management through strengthening self-control capabilities and developing more responsible lifestyle patterns.
Co-Authors Adhelia Putri Zainuri Alfian Rachmadeka Alifah Sabrina Puteri Nur Dea Kholifatur Rosidah Enjelly Talitha Callista Fajar Sholachuddin Fitri Erliya Wati Fitriani Sandra Dewi Hilmi Wildan Afif Isnin Yulia Alfiani Rochman Jessyca Noviolita Putri Kartina Muliasari M. Adam Syafrizal Faiz Meilinda Pramesty Muhammad Faqih Riansyah Ramadhani, Nora Niza Dwi Syamsun Septian Aulia Sholikhudin