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All Journal ProBank: Jurnal Ekonomi dan Perbankan Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Jurnal Kewarganegaraan Jurnal Akuntansi dan Keuangan (JAK) International Journal of Education, Social Studies, And Management (IJESSM) Journal of Management Accounting Business and International Research Jurnal Mutiara Ilmu Akuntansi Peradaban Journal of Law and Society Paradoks : Jurnal Ilmu Ekonomi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi InJEBA : International Journal of Economics, Business and Accounting Ekonomi Keuangan Syariah dan Akuntansi Pajak International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Harmony Management: International Journal of Management Science and Business Journal of Multidisciplinary Academic and Practice Studies International Journal of Economics and Management Research
SARING SUHENDRO
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Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analysis of Factors Affecting Carbon Emission Disclosure in Indonesia Wibowo, Rendi; Suhendro, Saring; Amelia, Yunia
Journal Of Accounting Management Business And International Research Vol 1, No 1 (2022): September 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.694 KB) | DOI: 10.57235/jambuair.v1i1.6

Abstract

This study aims to analyze what factors affect the disclosure of carbon emissions in carbon intensive companies listed on the Indonesia Stock Exchange in the period 2016 - 2020 years. The method used in this study is a quantitative research method with literature studies both on the company's website and on the Indonesian stock exchange. The collection technique the data used is purposive sampling to determine the sample in this study. The sample used as many as 138 companies with data processing methods using analysis descriptive statistics, classical assumption test, hypothesis testing, and coefficient of determination test. Results of the research show that firm size, profitability, managerial ownership, and ownership institutions have a positive influence on the disclosure of carbon emissions. In addition, can it is known that the company's leverage harms the disclosure of emissions carbon while total asset turnover, environmental performance, regulators, and media exposure do not affect the disclosure of carbon emissions.
Analysis of Factors That Influence Delays in Submitting Financial Reports and Their Impact on Market Reactions: A Literature Review Nisfiarani, Rizka Rifki; Prasteyo, Tri Joko; Suhendro, Saring
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.187

Abstract

This research aims to analyze the influence of company size, profitability, leverage, and liquidity in influencing the timeliness of reporting and analyze market reactions to delays. The literature review method has used databases such as Sinta and Scopus for the last ten years. The research results show that company size can influence delays. The findings suggest that the relationship between firm size and delay is contextual. Good financial performance speeds up reporting, while leverage and solvency play a significant role. Delays hurt market reactions, triggering declines in stock prices and investor confidence. This research contributes to understanding factors that influence the timeliness of reporting, providing insight for management and investors for better decision-making.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi Elizabet Desi Astuti; Saring Suhendro
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2407

Abstract

This research aims to determine the effect of good corporate governance on company value with financial performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. This research is a type of quantitative research that uses a sample of 652 data obtained from 154 manufacturing companies. The technique for analyzing data in this research uses the classic assumption test, path analysis, and hypothesis testing with the f test, t test, and coefficient of determination test. Based on the results of data analysis, it can be concluded that (1) institutional ownership has a negative effect on company value, (2) managerial ownership has a negative effect on company value, (3) institutional ownership has a positive effect on financial performance, (4) managerial ownership has no effect on financial performance , (5) financial performance has a positive effect on company value, (6) institutional ownership has a positive effect on company value through financial performance, (7) managerial ownership has a positive effect on company value through financial performance.
Pengaruh Modal Intelektual Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi Sherlianti, Meysa; Suhendro, Saring
ProBank Vol 8, No 2 (2023)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v8i2.1594

Abstract

Dengan menggunakan kesuksesan finansial sebagai titik tengah, tujuan dari penelitian ini adalah untuk melihat hubungan antara modal intelektual dan nilai bisnis. Penelitian ini menggunakan data sekunder dari catatan akuntansi perusahaan sektor kesehatan di Bursa Efek Indonesia tahun 2017-2021. Teknik pengambilan sampel purposif digunakan untuk memilih 53 titik data. Uji Sobel digunakan untuk menganalisis pengaruh tidak langsung, dan hasil uji parsial menunjukkan bahwa modal intelektual memiliki dampak signifikan terhadap nilai perusahaan (p = 0,018, β = 0,802). Kinerja keuangan bertindak sebagai mediator, memberikan dampak positif yang signifikan terhadap nilai perusahaan (p = 0,000, β = 6,2033). Hasil penelitian menunjukkan bahwa modal intelektual secara positif mempengaruhi nilai bisnis dengan meningkatkan kinerja keuangan. Oleh karena itu, proses akumulasi modal intelektual dapat menghasilkan keunggulan kompetitif, menarik investor, dan meningkatkan kinerja & nilai perusahaan. Temuan ini konsisten dengan penelitian sebelumnya dan mendukung gagasan bahwa modal intelektual yang kuat dapat meningkatkan daya saing atau nilai bisnis.
Optimalisasi Partisipasi Masyarakat dalam Penganggaran : Strategi dan Rekomendasi Kebijakan Nurakhmadi, Dito Arief; Rahmawan, Triya Indra; Suhendro, Saring
Peradaban Journal of Law and Society Vol. 3 No. 1 (2024)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjls.v3i1.173

Abstract

Community participation in budgeting is a crucial element in maintaining transparency and accountability in regional financial management. Based on Government Regulation of the Republic of Indonesia Number 45 of 2017 concerning Community Participation in Local Governance, regional governments are required to encourage public involvement in the process of formulating general budget policies for regional revenue and expenditure as well as temporary budget priorities and ceilings. This participatory process involves gathering input from the community through various methods such as surveys, community meetings, or online platforms. Despite the existing regulations, there are challenges in implementation, including a lack of public understanding of public budgets and bureaucratic resistance. Legal aspects also play a significant role in either encouraging or hindering community participation. This study aims to analyze the legal framework governing community participation in the budgeting process in Indonesia, identify the legal obstacles faced, and provide policy recommendations to enhance community participation. By implementing recommendations such as the use of e-Participatory Budgeting (e-PB) and participatory design, it is expected that community participation in the budgeting process will increase, resulting in public policies that are more responsive to the needs and aspirations of the community, and strengthening accountability and transparency in governance. Partisipasi masyarakat dalam penganggaran merupakan elemen krusial dalam menjaga transparansi dan akuntabilitas pengelolaan keuangan daerah. Berdasarkan Peraturan Pemerintah Republik Indonesia Nomor 45 Tahun 2017 tentang Partisipasi Masyarakat dalam Penyelenggaraan Pemerintahan Daerah, pemerintah daerah diwajibkan mendorong keterlibatan masyarakat dalam proses penyusunan kebijakan umum anggaran pendapatan dan belanja daerah serta prioritas dan plafon anggaran sementara. Proses partisipasi ini melibatkan pengumpulan masukan dari masyarakat melalui berbagai metode seperti survei, pertemuan komunitas, atau platform online. Meskipun regulasi telah ada, terdapat tantangan dalam implementasi, termasuk kurangnya pemahaman masyarakat tentang anggaran publik dan resistensi birokrasi. Aspek hukum juga berperan penting dalam mendorong atau menghambat partisipasi masyarakat. Kajian ini bertujuan untuk menganalisis kerangka hukum yang mengatur partisipasi masyarakat dalam proses penganggaran di Indonesia, mengidentifikasi kendala hukum yang dihadapi, dan memberikan rekomendasi kebijakan untuk meningkatkan partisipasi masyarakat. Melalui penerapan rekomendasi seperti penggunaan e-Participatory Budgeting (e-PB) dan desain perancangan partisipatif, diharapkan partisipasi masyarakat dalam proses penganggaran dapat meningkat, sehingga kebijakan publik yang dihasilkan lebih responsif terhadap kebutuhan dan aspirasi masyarakat, serta memperkuat akuntabilitas dan transparansi dalam pemerintahan.
Analysis of The Determinants of Regional Government Loans District/City In Indonesia 2017 - 2021 Ratnasari, Dewi Pamungkas; Suhendro, Saring; Alvia, Liza
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13843146

Abstract

The formation of regions aims to accelerate the realization of community welfare and reduce disparities between regions, by carrying out constant and quality development. Until 2021, data from PT. SMI only 5.35% of regional governments that are eligible for loans utilize loans, while data from the Ministry of Finance's DJPK, regions that take loans are only 17.52%. This shows that many regional governments do not take advantage of regional loans to carry out their obligations to improve welfare in their regions. This study aims to analyze the effect of regional original income, regional financial capacity, regional fiscal capacity, and capital expenditure on regional loans. This study was conducted on all district/city governments in Indonesia that took out regional loans in the 2017-2021 period. Data analysis uses panel data regression with an approach Random Effect Model (REM). The results of the study indicate that increasing local revenue and high levels of regional financial capacity do not necessarily encourage district/city governments to undertake regional loans. Meanwhile, regional fiscal capacity and capital expenditures influence local governments to undertake regional loans.
Analysis of the Influence of Village Apparatus Competence, Community Participation, and Internal Control Systems on Village Government Performance Pranadi, Wempy Bayu; Sudrajat, Sudrajat; Suhendro, Saring
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13861338

Abstract

Low budget absorption is a common problem or can be said to be a classic problem in Indonesia because it continues to occur every year. The very large village funds have begun to be a concern for the government, especially regarding the readiness of villages to manage the allocated village funds. This study aims to determine the effect of village apparatus competence, community participation, and internal control systems on village government performance. The population and sample in this study were the village secretary, village treasurer, village representative body, and community representatives. The data collection technique used was through a questionnaire. The instrument was tested using validity tests, reliability tests, and normality tests. The results of this study show that village apparatus competence affects village government performance while community participation and internal control systems do not affect village government performance.
The Effect of Accountability, Transparency, and Abnormal Accrual Against Potential Corruption in Indonesia Safira Nada Sabila; Rindu Rika Gamayuni; Saring Suhendro; Rialdi Azhar
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.112

Abstract

Corruption is a serious problem that has become a concern in many countries, including Indonesia. Regional governments as entities responsible for the provision of public services and the use of public budgets have an important role in efforts to prevent and reduce corruption. Corrupt practices undermine public trust in the government, hinder economic, social and political development, and result in significant financial losses for the state and society. Corruption results in huge losses for Indonesian society and the economy. Public funds that should be used for infrastructure development, education and health services are often misused or siphoned off by corrupt parties. This impact can hinder improving the quality of life of Indonesian people and the country's economic growth. The crime of corruption is defined as a violation of people's rights, therefore the crime of corruption is included in the category of extraordinary crimes, where extraordinary methods are needed to overcome them (Butt, 2017).
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Laporan Keberlanjutan (Studi Pada Perusahaan Yang Terdaftar Di BEI Tahun 2018-2022) Sitohang, Putri; Suhendro, Saring
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5441

Abstract

This study aims to find out and analyze the influence of the variables Profitability, Company Size, Leverage, Liquidity, and Activity on Sustainability Reports in companies listed on the Indonesia Stock Exchange in 2018-2022. The data used in this study is secondary data with sampling techniques carried out by the purposive sampling method. A total of 37 companies were used in this study and 185 samples were obtained. The test was carried out using the logistic regression analysis method with the SPSS 27 test tool. The results showed that Profitability and Company Size had a positive effect on the Sustainability Report, the Leverage variable had a negative effect on the Sustainability Report, while the Liquidity and Activity variables had no effect on the Sustainability Report.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi : (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2021) Elizabet Desi Astuti; Saring Suhendro
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2407

Abstract

This research aims to determine the effect of good corporate governance on company value with financial performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. This research is a type of quantitative research that uses a sample of 652 data obtained from 154 manufacturing companies. The technique for analyzing data in this research uses the classic assumption test, path analysis, and hypothesis testing with the f test, t test, and coefficient of determination test. Based on the results of data analysis, it can be concluded that (1) institutional ownership has a negative effect on company value, (2) managerial ownership has a negative effect on company value, (3) institutional ownership has a positive effect on financial performance, (4) managerial ownership has no effect on financial performance , (5) financial performance has a positive effect on company value, (6) institutional ownership has a positive effect on company value through financial performance, (7) managerial ownership has a positive effect on company value through financial performance.
Co-Authors Amelia, Yunia Ardiles, M. Azhar, Rialdi Dhini Permatasari Elizabet Desi Astuti Evi Ratnawati Setyaningsih Fania Anjani Suharjo Komalasari, Agrianti Liza Alvia Mayasari, Rizka Mega Metalia, Mega Muhamad Dimas Pangestu Nabella Ariantika Nisfiarani, Rizka Rifki Nurakhmadi, Dito Arief Pranadi, Wempy Bayu Prasteyo, Tri Joko Prayoga, Nanak Andrean Pyara Tri Amanda Ratnasari, Dewi Pamungkas Rialdi Azhar Rindu Rika Gamayuni Rismiana, Eka Safira Nada Sabila Sherlianti, Meysa Sitohang, Putri Sudrajat Sudrajat Syaipudin, Usep Tri Joko Prasetyo Triya Indra Rahmawan Veni Marisa Aniza Wangi, Bunga Mega Wibowo, Rendi Yuliansyah Yuliansyah