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All Journal Jurnal Ilmiah Akuntansi dan Humanika EL-MUHASABA Jurnal Ekonomi Integra Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Pengabdian Masyarakat (ABDIRA) E-Jurnal Akuntansi TSM Journal of Artificial Intelligence and Digital Business
Ade Yuniati
Universitas Palangka Raya
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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PENGARUH ATRIBUT DEWAN TERHADAP NILAI PERUSAHAAN Golda Belladonna Umbing; Ade Yuniati; Rosel Rosel; Natasya Angelica; Dan Arga Perkasa; Theo Joshua Nathaniel
Jurnal Ekonomi Integra Vol 12, No 2 (2022): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v12i2.209

Abstract

This research examines the impact of board size, number of board meetings, age of board members, independent members on board of commissioners, woman on board, foreign board members, board’s education background, political connection, and military experience on firm value. This research was a quantitative study with hypothesis testing approach. This research used 165 observations from manufacturing companies listed on Indonesia Stock Exchange period 2017-2019 as sample. Data collection method was indirect in form of archived data. Data analysis used multiple regression analysis. This research finds that size of board directors and foreign directors positively affect firm value. Size of board commissioners and military experience on board members negatively affects on firm value.  On the contrary, other variables show no effect on firm value. Some of the variables in this research were not significant, thus future research could conduct tests using different proxies. There might be another factor that has more significant effect on firm value, which is not analyzed in this study. This research contributes to the development of literature on board attributes by identifying board characteristics toward firm value.
PENGUNGKAPAN LINGKUNGAN DAN NILAI PERUSAHAAN Ade Yuniati; Golda Belladonna Umbing
Jurnal Ekonomi Integra Vol 13, No 1 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i1.259

Abstract

This research examines the impact of environment disclosure on firm value. This research used 42 observations from manufacturing companies listed on Indonesia Stock Exchange period 2018-2020 as sample. Data collection method was indirect in form of archived data. Data analysis used panel data regression analysis. This research finds that environmental disclosure affects firm value negatively. There might be another variable that moderating or mediating affect environmental disclosure on firm value, which is not analysed in this study. This research contributes to the development of literature on environmental disclosure by identifying the effect on firm value in Indonesia.
Komitmen Anggaran, Empowerment, Organizational Citizenship Behaviour, dan Ambiguitas Peran Manajer Anggaran Yesika Yanuarisa; Ade Yuniati; Husnul Hatimah
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 2 (2023): Juni 2023
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v5i2.190

Abstract

Anggaran seringkali mendapat "kesan buruk" karena keberadaannya seringkali menghambat pembelajaran dan inovasi dalam perusahaan. Target tinggi pada pencapaian anggaran menyebabkan berbagai efek samping yang mengarah pada perilaku disfungsional sehingga tidak efektif bagi bisnis perusahaan. Goal-setting theory mengamsumsikan bahwa ada suatu hubungan langsung antara definisi dari tujuan yang spesifik dan terukur dengan kinerja jika manajer mengetahui apa yang sebenarnya tujuan yang ingin dicapai oleh mereka, maka mereka akan lebih termotivasi untuk mengerahkan usaha yang dapat meningkatkan kinerja mereka. Hal ini terutama berlaku untuk manajer senior, yang perannya seringkali didefinisikan secara ambigu sehingga anggaran berfungsi untuk mengurangi ambiguitas peran dalam perusahaan. Karena ada ambiguitas peran, penelitian ini penting untuk dilakukan untuk melihat fungsi anggaran pada tingkat individu dengan variabel independen komitmen anggaran dan empowerment serta job dedication sebagai moderasi. Hasil regresi linear berganda menunjukkan komitmen anggaran tidak berpengaruh terhadap ambiguitas anggaran, empowerment berpengaruh terhadap ambiguitas peran, job dedication mampu memoderasi komitmen anggaran terhadap ambiguitas peran manajer anggaran, sedangkan job dedication tidak mampu memoderasi empowerment terhadap ambiguitas peran manajer anggaran dalam perusahaan.
Analisis Efesiensi dan Penyesuaian Anggaran terhadap Kinerja Instansi dalam Mendukung Program Prioritas Gubernur Kalimantan Tengah (Studi Badan Kesatuan Bangsa dan Politik Provinsi Kalimantan Tengah) Novelli Novelli; Fajar Sriningsih; Christina Fransiska; Ade Yuniati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8943

Abstract

Penelitian ini bertujuan untuk menganalisis proses penyesuaian anggaran, kendala teknis, serta strategi efektivitas efisiensi anggaran pada Badan Kesatuan Bangsa dan Politik (Kesbangpol) Provinsi Kalimantan Tengah terhadap kinerja instansi dalam mendukung program prioritas pemerintah daerah. Penelitian ini dilatarbelakangi oleh terjadinya rasionalisasi anggaran yang sangat signifikan pada Bidang Kewaspadaan Nasional hingga mencapai 92,3% akibat kebijakan refocussing anggaran untuk mendukung visi pembangunan “Kalteng BERKAH” yang berlandaskan filosofi kearifan lokal Huma Betang. Kondisi tersebut menuntut instansi untuk melakukan penyesuaian strategi operasional agar fungsi organisasi tetap berjalan secara optimal di tengah keterbatasan fiskal. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam dengan informan dari Bidang Kewaspadaan Nasional, Bagian Keuangan, dan Bagian Program serta Perencanaan, serta didukung melalui studi dokumentasi terhadap Dokumen Pelaksanaan Anggaran (DPA), laporan kegiatan, dan Laporan Kinerja Instansi Pemerintah (LKjIP). Hasil penelitian menunjukkan bahwa meskipun terjadi pengurangan anggaran yang ekstrem, kinerja instansi tetap berjalan stabil melalui transformasi metode kerja yang lebih efisien. Kegiatan fisik berbasis massa dialihkan menjadi koordinasi intelijen, deteksi dini, dan komunikasi strategis yang bersifat invisible activities. Namun demikian, efektivitas penatausahaan keuangan masih menghadapi hambatan berupa gangguan infrastruktur pada aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) dan rendahnya kedisiplinan administrasi pelaporan SPJ. Penelitian ini menyimpulkan bahwa efisiensi dan penyesuaian anggaran yang dilakukan secara adaptif mampu mendukung prioritas pembangunan daerah tanpa mengurangi fungsi utama instansi dalam menjaga stabilitas wilayah dan kondusivitas daerah.
Implementasi Penyaluran Kartu Huma Betang Sejahtera dan Respon Masyarakat di Kecamatan Pasak Talawang Inyi Inyi; Emi Anggraini; Ade Yuniati; Verra Rizki Amelia
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 3 (2026): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i3.2021

Abstract

This community service activity aims to describe the implementation of the distribution of the Huma Betang Sejahtera Card (KHBS) and the community response in Pasak Talawang District, Kapuas Regency. The KHBS program is a policy of the Central Kalimantan Provincial Government to improve community welfare through cash assistance, food assistance, and health and education services for beneficiaries. The activity was carried out through mentoring and socialization with data collection techniques in the form of observation and documentation. The activity stages include preparation, implementation, and monitoring. The results of the activity indicate that the distribution of KHBS went well through coordination between the local government, sub-district government, village government, volunteers, and the beneficiary community. The community gave a positive response because the program was considered to help meet basic needs and support the economic conditions of families, although there were still obstacles related to access to disbursement of assistance and the accuracy of targeting beneficiaries.
Abnormal Return Saham LQ45: Sebelum dan Sesudah Demo DPR 2025 Aprilia Nurhayati; Melania Pereira Lay; Risca Windy Nahtalia; Agus Satrya Wibowo; Ade Yuniati
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i2.38008

Abstract

Purpose: The political case of the DPR demonstration on August 25, 2025, was used as a research gap with the aim of conducting empirical evidence whether there was a significant difference in abnormal returns before and after the event.Method: This research sampled 45 stocks in the LQ-45 Index using secondary data from daily closing stock prices and the Jakarta Composite Index (JCI). The parametric approach used was a paired simples statistical t-test, as the data were normally distributed.Results: An event study related to the August 25, 2025, House of Representatives (DPR) demonstration showed no significant abnormal returns before and after the demonstration. Investors considered this event irrelevant and material information for investment decision-making, and therefore did not trigger a systematic reaction in the Indonesian capital market.Implications: The findings of this study have practical implications for investors, urging them to avoid overreacting to specific political events and instead focus on company fundamentals. For regulators, these results demonstrate the maturity of the Indonesian capital market in responding to political turmoil.Novelty: This study addresses a previously undiscussed gap by developing a methodology that specifically analyzes the 2025 House of Representatives (DPR) demonstration, focusing exclusively on LQ-45 stocks. This study also develops a methodological approach using a combination of market-adjusted models and parametric tests that align with the characteristics of Indonesian capital market data. 
ANALISIS TRADING VOLUME ACTIVITY PADA PERISTIWA POLITIK SEBELUM DAN SESUDAH DEMO DPR (EVENT STUDY PADA INDEKS SAHAM LQ45) Ghea Yupuria; Laudia Vika Saranga; Septi Saputri; Agus Satrya Wibowo; Ade Yuniati
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.3204

Abstract

The DPR demonstration event triggered reactions in the stock market, particularly in terms of trading volume activity. This study aims to analyze the difference in trading volume activity during the 2025 DPR demonstration political event. The research method is quantitative based on event study with SPSS analysis tools. The sample used in this study is all companies listed in LQ45. The research period was conducted for 10 days before and 10 days after the DPR demonstration event. The analysis technique used the Wilcoxon signed ranks test. The results of this study indicate that there is no significant difference in trading volume activity for LQ45 stocks before and after the 2025 DPR Demonstration. These findings show that information about the 2025 DPR Demonstration did not produce negative or positive signals, thus having no impact on changes in transaction intensity. The implications of these findings indicate that not all political events or social issues automatically have a significant impact on market activity.
ESG Disclosure: Sinyal Nilai Tambah atau Sekadar Kewajiban Administrasi di Pasar Modal? Ade Yuniati; Theresia Mentari; Muhammad Rohmanudin; Rosbiansyah Putra
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 2 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i2.120531

Abstract

Riset ini berupaya menganalisis pengaruh tingkat pengungkapan Environmental, Social, dan Governance (ESG) dalam meningkatkan nilai perusahaan dengan menggunakan proksi Tobin's Q dan Price to Book Value (PBV). Sebanyak 162 sampel diambil dari emiten sub-sektor makanan dan minuman di Bursa Efek Indonesia (BEI) periode 2022–2024. Hasil uji F menunjukkan bahwa ESG disclosure bersama variabel kontrol ROA secara simultan berpengaruh signifikan terhadap nilai perusahaan pada kedua proksi. Akan tetapi secara parsial, masing-masing variabel ESG disclosure tidak berpengaruh signifikan terhadap nilai perusahaan pada kedua proksi. Temuan ini menggambarkan pasar cenderung memperlakukan pengeluaran ESG masih sebagai biaya jangka pendek yang belum terbukti menghasilkan imbal hasil finansial riil secara langsung. Selain itu, hal ini juga mencerminkan skeptisisme investor dan adanya indikasi greenwashing. Pelaporan ESG dipersepsikan secara simbolis daripada substantif. Implikasi penelitian ini menyarankan agar manajemen perlu mengubah paradigma pelaporan ESG dari sekadar pemenuhan regulasi menjadi bagian dari strategi efisiensi operasional dan mitigasi risiko jangka panjang.
Co-Authors Agus Satrya Wibowo Aprilia Nurhayati Christina Fransiska Dan Arga Perkasa Emi Anggraini Fajar Sriningsih Ghea Yupuria Golda Belladonna Umbing Husnul Hatimah Inyi Inyi Laudia Vika Saranga Melania Pereira Lay Muhammad Rohmanudin Natasya Angelica Novelli Novelli Risca Windy Nahtalia Rosbiansyah Putra Rosel Rosel Septi Saputri Theo Joshua Nathaniel Theresia Mentari Verra Rizki Amelia Yesika Yanuarisa