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Surifah Surifah
Fakultas Bisnis Dan Humaniora, Universitas Teknologi Yogyakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF BOARD DIVERSITY, SUSTAINABILITY RISK RATING, ENVIRONMENTAL PERFORMANCE, AND MEDIA EXPOSURE ON ESG DISCLOSURE Melida, Sukma; Surifah, Surifah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2217

Abstract

The impact of environmental performance, media attention, board diversity, and sustainability risk rating on the ESG disclosure of Kompas100 businesses listed on the BEI in 2021–2023 is investigated in this study. The ESG disclosure is the dependent variable. Media exposure, environmental performance, sustainability risk rating, and board diversity are examples of independent variables. The company's website has sustainability and annual reports, which provide secondary data for this study. Purposive sampling with preset criteria was the method employed, yielding a sample of 79 businesses with 175 data points. Multiple linear regression using SPSS is the data analysis method. The study's findings show that while environmental performance has little bearing on ESG disclosure, board diversity, sustainability risk rating, and media exposure all have a favorable impact.
The The Influence of Good Corporate Governance, Green Accounting, and Sustainable Growth on Sustainability Report Disclosure Subekti, Freedianingtias; Surifah, Surifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7573

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG), Green Accounting, and Sustainable Growth on the disclosure of sustainability reports among companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research adopts a quantitative approach using secondary data in the form of financial statements and sustainability reports. The sample was selected through purposive sampling, consisting of 100 companies that applied the ASEAN Corporate Governance Scorecard and were among the top 100 firms in terms of market capitalization. Panel data regression with a Random Effect Model was employed as the analytical technique. The findings indicate that both GCG and Green Accounting have a significant positive impact on sustainability report disclosure. In contrast, Sustainable Growth demonstrates a significant negative influence, as its measurement does not directly correlate with the proxies used to assess sustainability disclosure. These results highlight that consistent implementation of sound corporate governance and environmental accounting practices fosters greater transparency in sustainability reporting. However, high levels of sustainable growth do not necessarily align with stronger commitments to sustainability reporting. This study is expected to contribute to the development of sustainability reporting practices and to provide insights for stakeholder decision-making.
The Effect of Independent Commissioners, Foreign Ownership, and Asset Efficiency on Tax Avoidance (Study on Energy Sector Companies in the Oil, Gas, and Coal Subsector Listed on the IDX for the 2019–2023 Period) Baehaki, Fikri Imam; Surifah, Surifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.7754

Abstract

This study aims to examine the effect of independent commissioners, foreign ownership, and asset efficiency on tax avoidance in energy sector companies specifically those in the oil, gas, and coal subsectors isted on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Using purposive sampling, a total of 220 observations were obtained. The research employs a quantitative approach with panel data regression analysis, and the Random Effect Model (REM) was selected using EViews 12 software. The results show that both independent commissioners and foreign ownership have a significant negative effect on tax avoidance, while asset efficiency has no significant effect. These findings indicate that the presence of independent commissioners and foreign investors plays a crucial role in reducing tax avoidance practices, whereas asset efficiency does not appear to influence tax-related decisions. This supports agency theory, which suggests that oversight from independent parties and involvement of foreign shareholders can reduce information asymmetry and managerial opportunism. The theoretical contribution of this study lies in reinforcing the importance of corporate governance mechanisms in limiting tax avoidance strategies that could be detrimental to the state.
Evaluasi Pelaksanaan Pemberdayaan Lingkungan Permukiman Berbasis Komunitas di Kawasan Bantaran Sungai Kota Yogyakarta Nurokhman, Nurokhman; Suharyanto, Indra; Kristiyanto, Hery; Erlina, Erlina; Subagyo, Singgih; Suryanto, Suryanto; Sukarno, Sukarno; Santoso, Fattah Setiawan; Surifah, Surifah
Nuansa Akademik: Jurnal Pembangunan Masyarakat Vol. 8 No. 1 (2023)
Publisher : Lembaga Dakwah dan Pembangunan Masyarakat Universitas Cokroaminoto Yogyakarta (LDPM UCY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jnajpm.v8i1.1535

Abstract

The banks of the Gajahwong River in Yogyakarta City are part of the slum area based on a decree from the Mayor of Yogyakarta in 2016. Various Community-Based Environmental Empowerment Programs (PLPBK) have been implemented until 2022. For this reason, it is necessary to carry out a qualitative evaluation of the success of its implementation in overcoming slums in a sustainable manner, including involvement the parties in it. The condition of the Warungboto Slum Area is a mild slum with an average sectoral slum of 23.7% in certain RTs. The existence of the Kotaku program with the handling of increasing settlements in terms of road infrastructure, drainage, infiltration wells has had an impact on the non-slum parameter score but the handling of house buildings and riverbank inspection roads is still problematic. Thus the involvement and commitment of all parties, the government, local communities as well as NGOs and universities need to be strengthened so that slum reduction can be optimally realized.
Literasi keuangan untuk perencanaan keuangan keluarga Rofiqoh, Ifah; Surifah, Surifah; Listyorini, Inon; Abad, Taufik Bin
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 2 (2024): Mei
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i2.1936

Abstract

Pengelolaan keuangan bagi perempuan menjadi penting mengingat kompleksitas perannya dalam pengaturan keuangan keluarga. Pengabdian ini bertujuan untuk memberikan pengetahuan, keterampilan dan praktik pengelolaan keuangan untuk meningkatkan ketahanan keuangan keluarga. Pendekatan pengabdian menggunakan The Sustainable Livelihood Approach (SLA), yang diorientasikan pada keberlanjutan ekonomi keluarga agar semakin kuat. Hasil post-test mengonfirmasi bahwa tingkat kecakapan partisipan lebih baik dari pre-test yang diukur dengan rata-rata tingkat capaian responden (TCR). Hasil penyuluhan dan pendampingan literasi keuangan serta perlakuan simulasi pengelolaan keuangan juga FGD pada keputusan keuangan keluarga terkait perencanaan jangka panjang, perencanaan manajemen risiko, perencanaan distribusi pendapatan, perencanaan hari tua dan perencanaan investasi meningkat. Hal ini terlihat dari hasil post-test menunjukkan peningkatan rata-rata TCR dari 2,68 menjadi 2,75. Hal ini menunjukkan ada peningkatan pengetahuan keterampilan serta komitmen untuk meningkatkan literasi dan perilaku keuangan cukup baik, sehinga ketahanan keuangan keluarga meningkat. Hasil ini masih perlu ditingkatkan terutama pada manajemen risiko yang rata-ratanya tidak baik.
Co-Authors Afrilia, Widiawati Dwi Andi Diana Putri Baehaki, Fikri Imam Erlina Erlina Fattah Setiawan Santoso Heri Prasetyo Heru Priyanto Heru Priyanto Hery Kristiyanto Ifah Rofiqoh Indra Suharyanto Inon Listyorini, Inon M. Sukarno Margareta Hastuti Purwaningtias, Margareta Hastuti Melida, Sukma Nurokhman, Nurokhman Prasetyo, Heri Singgih Subagyo Subekti, Freedianingtias Suryanto Suryanto Taufik Bin Abad, Taufik Bin Trisnanda, Rizky Azzahra Nur