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All Journal Indonesian Journal of Forestry Research Jurnal Penelitian Ekosistem Dipterokarpa Al-Jabar : Jurnal Pendidikan Matematika Jurnal Analisis Bisnis Ekonomi EMBRIO : Jurnal Kebidanan Media Mahardhika SOLUSI Kalam Cendekia: Jurnal Ilmiah Kependidikan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Social Knowledge Education (JSKE) Media Akuntansi Perpajakan IIJSE Journal of Transportation and Society Empowerment Jurnal Analisis Bisnis Ekonomi
Supartini Supartini
Dipterocarps Research Center
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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KEPUASAN KERJA, KOMITMEN ORGANISASI, MOTIVASI, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH Supartini, Supartini; Suyamto, Suyamto
Jurnal Analisis Bisnis Ekonomi Vol 13 No 2 (2015)
Publisher : Universitas Muhammadiyah Magelang

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Penelitian ini memiliki lima tujuan yakni: 1) menguji secara empiris pengaruh kepuasan kerja terhadap kinerja manajerial Pemda, 2) menguji secara empiris pengaruh komitmen organisasi terhadap kinerja manajerial Pemda, 3) menguji secara empiris pengaruh motivasi terhadap kinerja manajerial Pemda, 4) menguji secara empiris pengaruh gaya kepemimpinan terhadap kinerja manajerial Pemda, dan 5) menguji secara empiris pengaruh kepuasan kerja, komitmen organisasi, motivasi dan gaya kepemimpinan secara bersama-sama terhadap kinerja manajerial Pemda. Teknik pengambilan sampel dalam penelitian ini menggunakan random sampling. Data yang digunakan merupakan data primer, yang diperoleh dengan menyebarkan kuesioner pada pejabat eselon III dan eselon IV di pemerintah daerah Kabupaten Karanganyar. Pengujian hipotesis menggunakan Analisis Regresi Linier Ganda. Hasil penelitian menunjukkan kepuasan kerja, komitmen organisasi dan gaya kepemimpinan berpengaruh positif terhadap kinerja manajerial. Sedangkan motivasi berpengaruh negatif terhadap kinerja manajerial. Kepuasan kerja, komitmen organisasi, motivasi dan gaya kepemimpinan secara bersama-sama berpengaruh terhadap kinerja manajerial pemerintah daerah kabupaten Karanganyar.
KUALITAS APBDes TERHADAP PENGAWASAN APBDes MENUJU TATA PEMERINTAHAN DESA YANG AKUNTABEL Supartini, Supartini; Sulistiyono, Muhammad Nurhadi
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Penelitian ini menguji pengaruh kualitas APBDes terhadap pengawasan APBDes. Kualitas APBDes dalam penelitian ini dijelaskan oleh variabel kejelasan APBDes, evaluasi APBDes, keakuratan APBDes dan pengetahuan tentang APBDes oleh BPD di Pemerintahan Desa. Penelitian ini juga menguji pengaruh pengawasan APBDes dengan akuntabilitas publik. Penelitian ini dilakukan pada anggota BPD yang berada di desa-desa di Kabupaten Karanganyar. Untuk menguji hipotesa dalam penelitian ini menggunakan alat statistik yaitu analisis regresi berganda dan regresi. Kuesioner yang disebarkan berjumlah 153 kuesioner dan sebanyak 78 kuseioner atau sebesar 50,98%. Evaluasi APBDes, keakuratan APBDes dan pengetahuan tentang APBDes oleh BPD berpengaruh positif signifi kan terhadap pengawasan APBDes. Kejelasan APBDes berpengaruh negatif signifi kan terhadap pengawasan APBDes. Kejelasan APBDes, evaluasi APBDes, keakuratan APBDes dan pengetahuan tentang APBDes oleh BPD secara bersama-sama berpengaruh positif signifi kan terhadap pengawasan APBDes. Pengawasan APBDes berpengaruh positif dan signifi kan terhadap akuntabilitas pemerintahan desa.
ANALISA PERBEDAAN GENDER TERHADAP PERILAKU AKUNTAN PENDIDIK Supartini, Supartini
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Gender influence issue to behavior about attitude, motivation, diskrimination perseption and wish level job move rubber practis accountan already reseched by Hunton et.al (1996). This research to test influence gender diskrimination to educator accountant behaviour at private high institution in Surakarta. At Surakarta many private high institution and educator accountant. This research analysis gender diskrimination to educator accountant behaviour. Educator accountant behaviour having influence gender diskrimination associaed with attitude, moivation, diskrimination perception. Educator accountant behaviour at prvate high institutiont in Surakarta as the responden. Examination to hyphothesis this research use T-test statisic with use SPSS software. The result rever attitude, motivation, diskrimination perseption doesn't different significant about educator accountant man and educator accountant women.
PERAN KONFLIK KOGNITIF DAN AFEKTIF PADA IMPLEMENTASI ACTIVITY BASED COST MANAJEMENT PADA PERUSAHAAN MANUFAKTUR DI JAWA TENGAH Supartini, Supartini
Jurnal Analisis Bisnis Ekonomi Vol 5 No 2 (2007)
Publisher : Universitas Muhammadiyah Magelang

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Review the key factors on the success of the implementation of ABCM associated with the support of top management, clearly goals, and training. Conflicts tend to appear during the implementation of ABCM. Conflicts that have a beneficial impact is considered a cognitive conflict, while the conflict is often seen as disfungsional affective conflict. Managers from 72 manufacturing companies in Central Java as the only respondent to prove the purpose of clarity associated with positive cognitive conflict. Clarity is also the purpose of dealing with the positive use of ABCM for product planning and financial management. Both cognitive conflict and affective conflict purpose not related to financial management for ABCM. Cognitive conflict-related purposes only ABCM for product planning. This shows that the conflict is both cognitive conflict and affective conflict is something that should be avoided, if there is a conflict had not grown and not directly.
Sustainability Signaling and Firm Value: Carbon Emission Disclosure and Environmental Performance Ratings in Shaping Firm Value in Indonesia Sari, Linda Dwi Puspita; Abdullah, Syahriar; Supartini, Supartini; Kurniawati, Susilaningtyas Budiana
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2668

Abstract

Purpose of the study: This study aims to analyze the effect of carbon emission disclosure and the environmental performance ratings of the corporate environmental performance rating program on firm value, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange for the period 2022–2024. Methodology: This study employs a quantitative causal-comparative approach using secondary data from corporate and regulatory disclosures. Carbon emission disclosure is treated as a form of corporate social accountability, reflecting firms’ responses to environmental expectations. Firm value is measured using Tobin’s Q, while environmental performance is represented by the environmental performance ratings, which function as a public policy instrument implemented by the Indonesian government. Statistical analysis is used to examine how public regulation shapes market responses to corporate environmental accountability. Main Findings: The results indicate that carbon emission disclosure does not have a significant effect on firm value. The environmental performance have a negative and significant effect on firm value. Simultaneously, carbon emission disclosure and the environmental performance ratings do not have a significant effect on firm value, indicating that environmental information is not yet a major consideration for investors. Novelty/Originality of this study: This study offers novelty by re-examining the effect of carbon emission disclosure and the environmental performance ratings on firm value using the most recent data from the 2022–2024 period. It assesses whether environmental aspects have been utilized by investors as signals in firm valuation and provides empirical contributions to environmental accounting literature and the formulation of sustainable business policies.
Co-Authors Aan Subhan Pamungkas Abdullah, Syahriar Ade Chandra Kusuma Asita, Novelia Dhayu Eka Septian Etika Khaerunnisa Fetri Setyo Liyundira Handoyo Widyanto Indhira Asih Vivi Yandari Istinganah Eni Maryanti Kurniawati Darmaningrum Listya Mustika Dewi M. Fajri, M. Mudzolifah, Siti Muhammad Fajri Muntiani, Muntiani Ningrum Astriawati Pamujianto, Slamet Permana, Mochammad Fadzry Nikmatuloh Pratiwi, Yeni Ika Sari, Linda Dwi Puspita Siti Barokah, Siti Sulistiyono, Muhammad Nurhadi Sulistiyono, Muhammad Nurhadi Susilaningtyas Budiana Kurniawati Suyamto Suyamto Warsina, Warsina Widyaswati, Rahmantya Widyaswati, Rahmatya