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Siti Nurlatifah
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Computer Science & IT Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Lemahnya Pengungkapan Emisi Karbon di Indonesia: Analisis Dominasi Ukuran Perusahaan atas Profitabilitas dalam Menentukan Nilai Perusahaan Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1032

Abstract

This study empirically evaluates the influence of carbon emission disclosure, firm size, and profitability on firm value within the cyclicals subsector of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Utilizing a quantitative approach and purposive sampling technique, a total of 23 companies were selected as the sample. The analytical methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), and multiple linear regression, processed using SPSS version 27. The findings reveal that carbon emission disclosure (CED) and profitability (Return on Assets/ROA) have no significant impact on firm value as measured by Tobin’s Q. Conversely, firm size demonstrates a positive and significant influence on firm value, indicating that scale is a strategic determinant in shaping investor perceptions and market valuation. The implications suggest that operational aspects play a more dominant role in influencing firm value than short-term profitability or sustainability disclosures. These results contribute to the growing body of literature examining the relationship between ESG indicators and market performance in emerging economies, and they highlight the need for more integrated valuation models that reflect both financial and non-financial dimensions of corporate strategy.
MENJAGA KETAHANAN FISIK DI USIA LANJUT DAN OBAT TRADISIONAL PADA LANSIA Mishelei Loen, SE., M.Si.; Christina Verawaty Situmorang; Hayuningtyas Pramesti Dewi; Siti Nurlatifah; Esti Damayanti; Mulia Rahmah
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 4 No 1 (2026): Jurnal SIKAMA
Publisher : Lembaga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v4i1.1044

Abstract

Lansia merupakan kelompok usia yang rentan terhadap penurunan fungsi fisik, mental, dan kognitif akibat proses penuaan yang memengaruhi otot, tulang, dan sistem saraf. Kondisi ini dapat menurunkan kualitas hidup sehingga diperlukan strategi untuk menjaga ketahanan tubuh dan keseimbangan kesehatan secara holistik. Aktivitas fisik teratur terbukti mampu meningkatkan energi, mengurangi kecemasan, serta memperkuat hubungan sosial. Di sisi lain, pengobatan tradisional seperti jamu menjadi alternatif yang aman dan terjangkau untuk mendukung kesehatan lansia. Kegiatan dilaksanakan pada tanggal 2 April 2026 di Universitas Krisnadwipayana sebagai bagian dari program Sekolah Lansia Poge Hebat, yang dibentuk oleh Lembaga Indonesia Ramah Lansia (IRL) bekerja sama dengan Universitas Krisnadwipayana dan Kecamatan Pondokgede, Bekasi. Sebanyak 107 peserta lansia mengikuti rangkaian kegiatan yang meliputi sambutan dari Kepala Sekolah dan Kepala UPTD DPPKB, doa pembuka, penyampaian materi pertama mengenai aktivitas fisik yang langsung dipraktikkan oleh peserta, pertunjukan kesenian angklung, penyampaian materi kedua mengenai jamu tradisional, sesi tanya jawab, serta penutup berupa permainan interaktif. Hasil kegiatan menunjukkan Peserta menunjukkan antusiasme tinggi dalam mengikuti praktik gerakan fisik, menikmati pertunjukan kesenian angklung, serta aktif dalam sesi tanya jawab. Pengetahuan lansia mengenai manfaat aktivitas fisik dan jamu tradisional meningkat, dan mereka menunjukkan sikap lebih proaktif dalam menjaga kesehatan. Kesimpulan dari kegiatan ini menegaskan pentingnya Edukasi komunitas yang menggabungkan aktivitas fisik dan pengenalan jamu tradisional terbukti efektif dalam meningkatkan kesadaran lansia terhadap kesehatan fisik dan mental. Pendekatan ini memperkuat kebersamaan, memberikan motivasi, serta mendukung kualitas hidup lansia secara holistik. Direkomendasikan agar program serupa diintegrasikan ke dalam kegiatan rutin posyandu lansia dan didukung oleh lintas sektor, termasuk tenaga kesehatan, universitas, dan pemerintah daerah untuk memperkuat dampak berkelanjutan.
Systematic literature review (SLR): “Dysfunctional audit behavior Determinants on Auditors Working at Public Accounting Firm in Indonesia” Siti Nurlatifah; Nurmala Ahmar
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.610

Abstract

This study aims to determine the main factors that influence dysfunctional audit behavior. The method used in this study is the literature review (SLR) method. The survey was conducted on previous studies whose research objects were Auditors at Public Accounting Firms in Indonesia. The research data was obtained from journals in Google Scholar on the website https://google.scholar/ in 2018-2022. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior were dysfunctional audit behavior, namely time budget pressure, locus of control, task complexity and rotation intention, auditor performance, and personal character. Auditor performance, Machiavellian, moral competence (Akhlaq Al Karimah), Spiritual Intelligence, Stress at work, Furthermore, future research must also consider the need to explore, reflect and ask questions more critically, not from the foregone side. For example, ask again how Public Accounting Firm leaders conduct performance assessments to reduce dysfunctional auditor behavior.  
Investment Opportunity Set (Ios): Between Opportunities and Threats for Pharmaceutical Companies in Indonesia Siti Nurlatifah
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.662

Abstract

Investment Opportunity Set (IOS) is the opportunity that a company has to make investments that can increase the value of the company. IOS can be influenced by various factors, one of which is the financial performance of the company. This study aims to examine the effect of financial performance on IOS in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2020. Financial performance is measured by using profitability ratio, solvency ratio, and activity ratio, while IOS is measured by using Market Book Value to Equity (MBVE). This study uses quantitative data in the form of annual financial statements and stock prices of pharmaceutical companies obtained from the official website of IDX. The sampling technique uses purposive sampling with certain criteria, resulting in 54 data samples. The data analysis technique uses multiple linear regression analysis with SPSS for Windows version 26.0 program. The results show that financial performance simultaneously has a significant effect on IOS with F value of 18.859 and significance value of 0.000. Partially, profitability ratio has a positive and significant effect on IOS, solvency ratio has a negative and significant effect on IOS and activity ratio has a positive and significant effect on IOS. This study implies that pharmaceutical companies can increase IOS by improving financial performance, especially profitability ratio and activity ratio, and reducing solvency ratio.
Greenwashing ESG: Tren Global atau Ilusi Keberlanjutan? Analisis Pengaruh Intellectual Capital dan ESG terhadap Nilai Perusahaan Hollivia Nurhalisa Tifani; Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 2 (2026): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i2.1126

Abstract

This study aims to analyze the influence of Intellectual Capital (IC) and Environmental, Social, and Governance (ESG) disclosure on firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2022–2025. The research is motivated by the growing importance of intangible assets and sustainability practices in shaping market perceptions, particularly in industries characterized by high competition and strong reliance on innovation. Firm value is measured using the Price to Earnings Ratio (PER), which is considered to better reflect market expectations of profitability compared to Tobin’s Q or Price to Book Value. A quantitative approach was employed with purposive sampling of 76 firm-year observations and multiple regression analysis to determine the appropriate model. The findings reveal that IC has a significant positive effect on firm value, confirming that efficiency in managing human capital, structural capital, and relational capital enhances investor confidence and long-term growth prospects. In contrast, ESG disclosure shows a significant negative effect, indicating that the market has not yet perceived sustainability reporting as a positive signal, but rather as an additional cost that reduces short-term profitability. This result strengthens the indication of greenwashing practices due to weak ESG reporting standards in Indonesia. The coefficient of determination (R²) of 0.612 demonstrates that IC and ESG jointly explain more than half of the variation in firm value. This study contributes theoretically by emphasizing the dominant role of IC as a determinant of firm value in emerging markets and practically by providing implications for management, investors, and regulators in addressing the dilemma of whether ESG represents a global trend or merely an illusion of sustainability.
Co-Authors Christina Verawaty Situmorang Esti Damayanti Esti Damayanti Fadlun Nisa Fadlun Nisa Hayuningtyas Pramesti Dewi Hollivia Nurhalisa Tifani Jani Actora Siburian Mishelei Loen Mishelei Loen, SE., M.Si. Mulia Rahmah Mulia Rahmah Nurmala Ahmar Ratna Widyatami Ratna Widyatami Valda Della Daniswari