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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 Community Service Seminar and Community Engagement (COSECANT) Jurnal Akuntansi Manado (JAIM) E-JURNAL AKUNTANSI 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 Electrical & Electronics Engineering Engineering 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 Profitabilitas, Agresivitas Pajak dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility Intan Mahalistianingsih; Willy Sri Yuliandhari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.893

Abstract

Penelitian ini ditujukan untuk mengetahui bukti empiris terkait faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility dimana menggunakan profitabilitas, agresivitas pajak dan slack resources sebagai variabel independen. Perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019 menjadi objek penelitian ini dengan jumlah sampel yang diperoleh 81 sampel. Pengujian dengan memanfaatkan software versi 11 memperoleh hasil bahwa secara simultan profitabilitas, agresivitas pajak, dan slack resources berpengaruh terhadap pengungkapan corporate social responsibility. Secara parsial memperoleh hasil bahwa profitabilitas berpengaruh positif, dan agresivitas pajak serta slack resources tidak memiliki pengaruh terhadap pengungkapan corporate social responsibility. Berdasarkan hasil penelitian ini maka untuk para investor dalam menentukan investasi sebaiknya memilih perusahaan dengan tingkat pengungkapan corporate social responsibility yang baik, dan untuk perusahaan yang masih memiliki nilai pengungkapan yang rendah maka diharapkan untuk meningkatkan kegiatan tanggung jawab sosialnya.
Pengaruh Good Corporate Governance, Tekanan Pemegang Saham, dan Umur Perusahaan terhadap Kualitas Sustainability Report Yuliandhari, Willy Sri; Citta, Nandini
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.v6i3.5082

Abstract

The quality of the sustainability report shows that the company is responsible and helps stakeholders understand and make decisions. Sustainability reporting is a tool or vehicle for companies to report and communicate environmental, economic and social aspects to their stakeholders. All reports issued by the company must be of high quality. This study aims to determine the simultaneous and partial effects of good corporate governance, shareholder pressure and company age on the quality of sustainability reporting. The subjects of this research are companies in the food and beverage manufacturing sector that are listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used was purposive sampling. The research sample consisted of 80 observational data. Analysis of research data by panel data regression using the Eviews 12 application. The results of this study indicate that shareholder pressure has a significant positive effect on the quality of corporate sustainability reporting. Good corporate governance and company age have no effect on the quality of sustainability reports. Based on the results of this study, companies can improve the quality of their sustainability reports according to GRI standards and investors should consider sustainability reporting as one of their personal criteria. Future researchers will be able to use other independent variables or use different proxies for these variables and can also choose different research subjects. Keywords: good corporate governance, kualitas sustainability report, tekanan pemegang saham, umur perusahaan,
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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PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KINERJA INTELLECTUAL CAPITAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Mirza Masita; Willy Sri Yuliandhari; Muhamad Muslih
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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

Abstract

In the era of globalization, intellectual capital is a concern to academics and practitioners because it can be a tool to determine the value of the company. Intellectual capital is regarded as the hidden value which is located between the book value and market value. This study aimed to analyze the the audit committee characteristics and intellectual capital performance on the disclosure of intellectual capital. Characteristics of the audit committee that is used in this research are size of the audit committee, number of audit committee meetings, and financial expertise of audit committees.The population in this study is a state-owned company went public listed on the Stock Exchange the period 2011-2014. The sample selection technique using purposive sampling and acquired 15 companies that were included with the period of 4 years in order to get 60 samples were observed. This research analyzed the annual reports of companies using content analysis. Methods of data analysis in this study is panel data regression using software Eviews 8.0.The results showed that the variable size of the audit committee, number of audit committee meetings,  financial expertise of audit committees and intellectual capital performance simultaneously significant effect on intellectual capital disclosure while partially intellectual capital performance does no effect on intellectual capital disclosure.
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 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 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