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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Mirai Management Jurnal Mitra Manajemen Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Media Mahardhika Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akuntansi Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Akuntansi'45 Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan eProceedings of Management Jurnal Akuntansi Manado (JAIM) Atestasi : Jurnal Ilmiah Akuntansi
Willy Sri Yuliandhari
Universitas Telkom
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Proper Rating, Industrial Type, dan Komite Audit terhadap Carbon Emission Disclosure:  Suminar, Suminar; Yuliandhari, Willy Sri
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5093

Abstract

Climate change is the impact of global warming which has a negative impact on daily human activities. The negative impacts of climate change are increasing sea surface temperatures, changes in rainfall, extreme weather intensity and high waves. Pollution of carbon pollution is one of the problems that exist in environmental accounting. Through disclosure of carbon emissions, stakeholders can measure the company's role in reducing greenhouse gas (GHG) emissions and also indicate that the company cares about the environment. The purpose of this study is to determine the simultaneous and partial effects of PROPER Rating, Industrial Type, and Audit Committee influence on Carbon Emission Disclosure. The objects used as samples in this study are non-financial companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The technique used in this study was purposive sampling with a total sample of 23 samples from 509 companies. The data analysis model used in this study is multiple linear regression analysis. This study gives the result that the PROPER Rating, Industrial Type, and Audit Committee variables simultaneously influence Disclosure of Carbon Emissions Keywords: Carbon Emission Disclosure, PROPER Rating, Industrial Type, and Committee Audit
The Factors Can Be Affecting To Carbon Emission Disclosure (Study On Energy Sector Companies Listed On The Indonesia Stock Exchange In 2019-2021) Yuliandhari, Willy Sri; Ayustyara, Dinda
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i2.7753

Abstract

Carbon Emission Disclosure is one part of environmental disclosure is means of information and a form of corporate responsibility for the environment where corporate activities. With the increasing intensity of carbon emissions in Indonesia and pressure from the public, environmental disclosure also includes carbon emission disclosure resulting from company activities, but this report is still voluntary. So that many companies do not report on carbon emission disclosure. This purpose of this research is to determine the impact of profitability, company size, environmental performance and institutional ownership on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange in 2019-2021. The methodology that was employed is quantitative, and the research sample was acquired over a three-year period utilizing a purposive sampling strategy and 11 firms. The analysis used is descriptive statistical analysis and panel data regression analysis using the Eviews 12 application. The study results show profitability, company size, environmental performance and institutional ownership simultaneously affect carbon emission disclosure. Partially, profitability, environmental performance and institutional ownership have no effect on carbon emission disclosure, while company size has a positive effect on carbon emission disclosure
Pengaruh Kinerja Lingkungan, Green Accounting, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022) Nakita Salsabila T.P; Willy Sri Yuliandhari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3352

Abstract

The concept of CSR has become a key area of focus for responsible companies, which voluntarily commit to reducing the negative impacts and increasing the positive impacts of their operations on the environment, society, and the economy. This study aims to investigate the influence of environmental performance, green accounting implementation, and firm size on the level of CSR disclosure among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This study employed a purposive sampling technique, selecting 12 leading companies in the energy sector, resulting in a sample size of 60. The collected data were analysed using panel data regression, applying the random effect model method. The analysis results demonstrate that environmental performance, green accounting, and company size collectively exert a significant influence on CSR disclosure. However, when analysed separately, only green accounting exerts a pronounced positive influence on CSR disclosure. This study offers valuable insights into the importance of green accounting in driving CSR disclosure in energy sector companies. The results of this study are expected to contribute to the development of more sustainable and socially responsible business practices, as well as encourage other companies to implement CSR principles in their operations.
Pengaruh Slack Resources, Green Accounting dan Public Ownership Terhadap Pengungkapan Corporate Social Responsibility : (Studi pada Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2022) Agnes Sherine Septiara Malau; Willy Sri Yuliandhari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3371

Abstract

Corporate social responsibility (CSR) disclosures include information about the social activities a company undertakes to shape public perceptions of the company. These disclosures can also have a significant impact on a company's financial performance. The aim of this study is to investigate the effect of Slack Resources, Green Accounting, and Public Ownership on CSR disclosure. The subjects of this study are industrial issuers of the non-cyclical consumer segment listed in Bursa Efek Indonesia (BEI) during the period 2017 to 2022. The purposive sampling method was utilized to collect data which consisted of 8 companies over a 6-year period. Regression panel data analysis is utilized as the main method of analysis, with the help of E-views 12 software to process the data.
Pengaruh Carbon Emission Disclosure, Carbon Performance, dan Green Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Willy Sri Yuliandhari; Rezma Aulia Ramadhanty
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3372

Abstract

This study analyzes the effect of carbon emission disclosure, carbon performance, and green intellectual capital on the financial performance of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in the period 2018-2022. Using a purposive sampling method, 8 companies with 40 observations were selected, but three data contained outliers, resulting in 37 observations. The results of descriptive statistical analysis and panel models with Eviews version 12 show that simultaneously, the three factors have a significant effect on the company's financial performance. Partially, carbon emission disclosure has a significant negative effect on financial performance, while carbon performance and green intellectual capital have a significant positive effect. This study suggests that companies improve carbon performance and green intellectual capital in order to strengthen relationships with the community or investors, which in turn can improve financial performance.
Peningkatan Wirausaha di Desa Kertawangi dengan Mengenal Karakteristik Generasi Z Wulansari, Puspita; Yuliandhari, Willy Sri; Asalam, Ardan Gani; Sudarmaji, Harrys
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1175

Abstract

The Community Service Program in Kertawangi Village aims to introduce the characteristics of Generation Z in order to enhance the potential of the youth in Kertawangi Village to support the entrepreneurship programs promoted by the local government. This collaboration is carried out with the Community Learning Activity Center (PKBM) Bina Terampil Mandiri (BTM), an institution that has long played a role in the development of the local community. In this activity, there were 28 participants consisting of Generation Z youth from Kertawangi Village. The program included outreach to provide knowledge about the characteristics of Generation Z and why these young people in Kertawangi Village should understand their characteristics. It is hoped that by recognizing their traits, they will be motivated and empowered to engage in entrepreneurship, which they are currently pursuing. Evaluations show that 80% of participants support the continuation of this program in the futureABSTRAKProgram pengabdian Masyarakat di Desa Kertawangi bertujuan untuk mengenalkan karakteristik Generasi Z dalam rangka meningkatkan potensi kalangan muda di Desa Kertawangi untuk mendukung program kewirausahaan yang digalakkan oleh pemerintah setempat. Kerjasama dilakukan dengan Pusat Kegiatan Belajar Masyarakat (PKBM) Bina Terampil Mandiri (BTM), sebuah lembaga yang telah lama berperan dalam pengembangan masyarakat setempat. Pada kegiatan ini peserta berjumlah 28 orang yang terdiri para generasi Z yang merupakan pemuda di Desa Kertawangi.  Pada kegiatan ini dilakukan penyuluhan memberikan pengetahuan mengenai karakteristik generasi Z kenapa para pemuda gen Z di Desa Kertawangi sehingga dengan mereka mengenal karakteristik mereka, maka diharapkan dapat meningkatkan dan mendorong motivasi dan kemampuan mereka dalam melakukan wirausaha yang saat ini telah mereka lakukan. Evaluasi menunjukkan bahwa 80% peserta mendukung keberlanjutan kegiatan ini ke depannya.
CSRD: Green Accounting, Environmental Performance, dan Public Ownership Yuliandhari, Willy Sri; Mamunto, Raissa Arifah
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5463

Abstract

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Perencanaan Keuangan Bagi Karang Taruna Desa Kertawangi Kecamatan Cisarua Kabupaten Bandung Barat Yuliandhari, Willy Sri; Asalam, Ardan Gani; Wulansari, Puspita
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 5 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i5.1923

Abstract

This community service activity was carried out as a form of contribution to enhancing the understanding of the members of Karang Taruna in Kertawangi Village, Cisarua District, West Bandung Regency, consisting of youths under the age of 35, in the field of organizational financial planning. The limited knowledge of effective financial management has often become an obstacle in implementing work programs and ensuring the sustainability of Karang Taruna activities. Therefore, this activity aimed to provide basic training on financial literacy, budget preparation, cash recording, and transparent and accountable fund management. The implementation methods included counseling, interactive discussions, and simulations of preparing simple financial reports based on the Karang Taruna cash book in Kertawangi Village. The activity involved 31 participants consisting of administrators and active members of Karang Taruna, held on June 16, 2025. The results indicated an improvement in participants’ understanding of the importance of both short-term and long-term financial planning, as well as their ability to prepare organizational budgets and financial reports. In addition, participants were encouraged to develop creative economic potential as an alternative source of funding for the sustainability of Karang Taruna activities. On average, participants expressed a high level of satisfaction with the activity and acknowledged that the material delivered was well received. This activity is expected to serve as a model of youth empowerment based on financial literacy that can be replicated in other rural youth communities. Collaboration between academics, village governments, and youth communities is key to realizing an independent and sustainable Karang Taruna organizationABSTRAKKegiatan pengabdian kepada masyarakat ini dilaksanakan sebagai bentuk kontribusi dalam meningkatkan pemahaman para anggota Karang Taruna Desa Kertawangi, Kecamatan Cisarua, Kabupaten Bandung Barat, yang terdiri dari pemuda dan pemudi dalam range umur usia di bawah 35 tahun dalam bidang perencanaan keuangan organisasi. Minimnya pemahaman mengenai pengelolaan keuangan yang efektif kerap menjadi hambatan dalam pelaksanaan program kerja serta keberlanjutan kegiatan Karang Taruna. Oleh karena itu, kegiatan ini bertujuan untuk memberikan pelatihan dasar terkait literasi keuangan, penyusunan anggaran, pencatatan kas, serta pengelolaan dana yang transparan dan akuntabel. Metode pelaksanaan kegiatan mencakup penyuluhan, diskusi interaktif, serta simulasi penyusunan laporan keuangan sederhana berbasis buku kas Karang Taruna Desa Kertawangi. Kegiatan ini melibatkan 31 orang peserta yang terdiri dari pengurus dan anggota aktif Karang Taruna yang dilaksanakan pada tanggal 16 Juni 2025. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap pentingnya perencanaan keuangan jangka pendek dan jangka panjang, serta kemampuan dalam menyusun anggaran dan laporan keuangan organisasi. Selain itu, peserta juga didorong untuk mengembangkan potensi ekonomi kreatif sebagai sumber pendanaan alternatif bagi keberlangsungan kegiatan Karang Taruna. Karang Taruna Desa Kertawangi rata-rata menyatakan sangat puas telah mengikuti kegiatan abdimas tersebut, dan dapat menerima materi yang kami berikan dengan baik. Kegiatan ini diharapkan dapat menjadi model pemberdayaan pemuda berbasis literasi keuangan yang dapat direplikasi pada komunitas pemuda lainnya di wilayah pedesaan. Kolaborasi antara akademisi, pemerintah desa, dan komunitas pemuda menjadi kunci dalam mewujudkan organisasi Karang Taruna yang mandiri dan berkelanjutan.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KINERJA LINGKUNGAN, BIAYA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE PERUSAHAAN ENERGI DI BEI (2021-2023) Fahira, Zahra; Yuliandhari, Willy Sri
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 03 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i03.46878

Abstract

Berdasarkan laporan Global Carbon Project (2023), emisi karbon dunia mencapai 36,8 miliar ton pada tahun 2022, meningkat sebesar 1,1% dibanding tahun sebelumnya. Sebagai respons terhadap tantangan tersebut, berbagai kebijakan internasional seperti Paris Agreement dan Sustainable Development Goals (SDGs) mendorong negara dan korporasi untuk menurunkan jejak karbon dan meningkatkan transparansi dalam pelaporan keberlanjutan. Namun demikian, banyak perusahaan yang belum memiliki mekanisme pelaporan karbon yang terstruktur, sementara sebagian lainnya hanya memberikan informasi terbatas tanpa mengikuti standar tertentu seperti Carbon Disclosure Project (CDP) atau Global Reporting Initiative (GRI). Studi dari Ember (2023) mengungkapkan bahwa hanya sekitar 40% perusahaan batubara dan energi besar di Indonesia yang mengungkapkan data emisi mereka secara eksplisit, baik dalam laporan tahunan maupun keberlanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kinerja lingkungan, dan biaya lingkungan terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Metode penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi data panel dan pengolahan data menggunakan EViews 12. Sampel terdiri dari 18 perusahaan energi dengan total 54 observasi selama tiga tahun. Hasil penelitian menunjukkan bahwa kinerja lingkungan yang diukur melalui peringkat PROPER berpengaruh positif terhadap pengungkapan emisi karbon. Namun, kepemilikan institusional dan biaya lingkungan tidak menunjukkan pengaruh yang signifikan terhadap pengungkapan emisi karbon. Temuan ini memberikan implikasi bagi perusahaan dalam meningkatkan praktik transparansi lingkungan serta mendorong kebijakan pelaporan karbon yang lebih ketat dan terstandardisasi.
Determinants Of Company Value In Energy Sector Companies Willy Sri Yuliandhari; Rishma Nadya Nurramadhani
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1681

Abstract

Company value is the number of sales obtained through an assessment of the company's ability, which reflects public trust in the company. Company value can be influenced by CSR disclosure, intellectual capital, and capital structure. This study examines the effect of CSR disclosure, intellectual capital, and capital structure on company value in energy sector companies listed on the IDX for 2017 to 2022. The research sample was determined using a purposive sampling technique so that 9 sample companies were obtained. The data used are annual and sustainability reports during the study period. This study uses panel data regression analysis with Eviews 12 software. This study's results indicate that CSR disclosure, intellectual capital, and capital structure simultaneously influence company value. Partially, CSR disclosure and intellectual capital do not affect company value, while capital structure has a negative effect on company value.
Co-Authors Agnes Sherine Septiara Malau Ai Desy Indriyani Ajeng Luthfiyatul Farida Andi Vieska Ardhia Putri Anita Indrasari Annisa Andi Setyani Ardan Gani Asalam Ardhia Putri, Andi Vieska Ardli, Dwi Mulyo Ashfahani, Muhammad Zayyinul Bahri Ayustyara, Dinda Citta, Nandini Dedik Nur Triyanto Devi Allisya Putri Dirrie Nabhila Ginting Djusnimar Zultilisna Egita Nur Fadila Erika Putri Fadilla Fadila, Egita Nur Fadilla, Erika Putri Fahira, Zahra Fanny Nisadiyanti Fithrishiyam Aulia Rasyid Fristy Carmelia Caesaria Haura, Salma I Nyoman Adi Putra Intan Mahalistianingsih Kamila Andrita Mustikasari Mahalistianingsih, Intan Mamunto, Raissa Arifah Mirza Masita MUHAMAD MUSLIH Muhammad Visar Sinatrya Nakita Salsabila T.P Nike Sekariesta Nisadiyanti, Fanny Novitasari, Rizta Enggar Prajualita Tunjung Pramesthi Puspita Wulansari Putra, Muhamad Alifarizi Dwiangga Putra, Muhammad Alrazan Dwiky Putri Astari Angraini Putri, Syifa Diana Raihandito, Alif Putra Rezma Aulia Ramadhanty Rina Rahayu, Rina Rishma Nadya Nurramadhani Rr Sri Saraswati Salma Haura Siti Galuh Nurul Ihsan Sri Wulandari Martiningsih Sudarmaji, Harrys Suminar, Suminar Syifa Diana Putri Wulandari, Ninda Kusuma Yosua Gainer Sihombing Yunita Easty Pertiwi Lolo Zaid Muhammad Rasid Safari