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All Journal Jurnal ULTIMA Accounting Jurnal Akuntansi dan Keuangan (JAK) Mudabbir: Journal Research and Education Studies IIJSE Jurnal Abdimas Multidisiplin Goodwood Akuntansi dan Auditing Reviu BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Retno Yuni Nur Susilowati, Retno Yuni Nur
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Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023 Jayanti, Febrina; Syaipudin, Usep; Susilowati, Retno Yuni Nur
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.v8i3.7382

Abstract

This study aims to analyze the effect of disclosure of Environmental Social Governance and Profitability on the value of mining sector companies on the Indonesia Stock Exchange for the period 2017-2023. This type of research is quantitative based on secondary data. This research data uses mining sector companies listed on the IDX from 2017 to 2023 with a total sample of 12 companies. The sample was obtained using purposive sampling technique. Panel data regression analysis was performed using Eviews 12 in this study. This study found that Environmental disclosure and Social disclosure have no effect on firm value, while Governance disclosure and Profitability affect firm value, then Company Size has no effect on firm value as a control variable. Limitations in measuring the quality of ESG disclosures and focusing on one industry sector are important considerations for future research to expand data coverage and use a more comprehensive approach in evaluating the impact of ESG on firm value.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KINERJA KEUANGAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021 Indrianti, Salma; Gamayuni, Rindu Rika; Susilowati, Retno Yuni Nur
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2926

Abstract

Abstract” The application of financial technology (fintech) in the banking industry aims to enable banks to support innovation in the provision of digital services to encourage financial inclusion and public access to financial services. Banking fintech services in this study were measured using mobile banking, internet banking, and SMS banking. Meanwhile, banking financial performance is measured using return on assets (ROA), return on equity (ROE), and net interest margin (NIM). In this study used the control variable, namely the capital adequacy ratio (CAR). However, there are several issues related to the use of fintech services, firstly the increase in users of this service tends to increase bank operational costs (promotion, education, and technology investment), secondly related to security, and thirdly, there is a change in the financial ecosystem due to digitalization. This study uses a sample of all conventional banks that have implemented fintech services and are listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample method used is purposive sampling with the analytical method, namely multiple linear regression. Based on the existing sample method, a sample of 20 banks was obtained so that a total sample of 100 observations over a five-year period. The results of multiple linear regression analysis on ROA show that only mobile banking has a positive effect, while internet banking, SMS banking, and CAR do not have a positive effect on the ROA variable. The results of multiple linear regression analysis on ROE show that mobile banking, internet banking, SMS banking, and CAR have no positive effect on the ROE variable. And the results of multiple linear regression analysis on NIM show that mobile banking, SMS banking, and CAR has a positive effect, while internet banking has no positive effect on the NIM variable. Keywords: Financial Technology (fintech); Mobile Banking; Internet Banking; SMS Banking; Return on Asset (ROA); Return on Equity (ROE); Net Interest Margin (NIM); Kinerja Keuangan
ANALISIS PENGUNGKAPAN INFORMASI BERBASIS WEB PADA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA (SEBUAH STUDI ANALISIS KONTEN ATAS IMPLEMENTASI POJK NO. 8 TAHUN 2015) Alvia, Liza; Susilowati, Retno Yuni Nur; Andriyanto, R. Weddie
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2577

Abstract

Penelitian ini dilatarbelakangi oleh pesatnya perkembangan teknologi digital dan sosial media yang berimplikasi pada perubahan lingkungan pengungkapan konvensional (paper based) ke pengungkapan digital (internet of things) (Miller & Skinner, 2015). Otoritas Jasa Keuangan Republik Indonesia (OJK-RI) merespon pesatnya perubahan teknologi tersebut dengan menerbitkan POJK No. 8 Tahun 2015 tentang kewajiban emiten mengungkapkan informasi melalui situs web emiten di laman web perusahaan. Penelitian ini bertujuan untuk mengonfirmasi compliance theory atas implementasi POJK No. 8 Tahun 2015 terhadap kinerja pengungkapan informasi korporasi berbasis web. Secara khusus, penelitian ini akan mengevaluasi ketaatan perusahaan publik di Bursa Efek Indonesia dalam mengungkapkan (1) informasi umum emiten atau perusahaan publik; (2) informasi bagi pemodal atau investor; (3) informasi tata kelola perusahaan; dan (4) informasi tanggung jawab sosial pada laman website perusahaan pasca 5 (lima) tahun implementasi POJK No. 8 Tahun 2015. Penelitian ini mengembangkan Indeks Pengungkapan Informasi Korporasi (IPIK) berbasis website melalui pendekatan analisis konten (content analysis) sesuai item pengungkapan POJK No. 8 Tahun 2015 pada 649 perusahaan go publik di Indonesia. Hasil studi menunjukkan bahwa secara umum kinerja IPIK perusahaan masih relatif rendah, yaitu 52%. Fenomena rendahnya kinerja IPIK menunjukkan bahwa respon managerial terhadap regulasi pengungkapan informasi korporasi berbasis web masih rendah. Lemahnya penegakan hukum (law enforcement) dari pihak regulator menjadi salah satu penyebab rendahnya kinerja IPIK. Studi ini mengonfirmasi compliance theory atas respon managerial terhadap implementasikan POJK No. 8 Tahun 2015.
Pengelolaan Keuangan dan Digital Marketing untuk Usaha Ecoprint Rumah Tangga Berbasis Kewirausahaan Susilowati, Retno Yuni Nur; Alvia, Liza; Desriani, Neny; Fathia, Syaharani Noer; Majidah, Rona
Jurnal Abdimas Multidisiplin Vol. 2 No. 2 (2024): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v2i2.2468

Abstract

Purpose: This community service aims to develop ecoprint creative fabric-making skills that involve the dyeing process with natural dyes and to improve understanding of financial management in a simple business for homemakers so that housewives can contribute to earning additional income. Methodology: The activities carried out in this service activity are: socialization program, socialization is carried out by downloading representatives of housewives by explaining the objectives of the activity and plans for service activities. Training making ecoprints, this activity m conduct ecoprint skills training and accompany trainees to practice ecoprint techniques. To make ecoprints can be done through scouring on new fabrics, mordanting fabrics, proses ecoprint and fixation process. Results/findings: As a result of the service, participants could make tablecloths and hijabs with the application of ecoprint skills. Participants were able to manage simple business finances. In contrast, service participants were motivated to start entrepreneurship and calculate the cost of goods sold to help improve the family economy. Conclusion: Participants can make artisans' ecoprint fabrics by bringing up a new image of their designs and branding as environmentally friendly Muslim fashion craftsmen; participants can also calculate the cost of goods sold to sell prices with profits to improve the family economy.
Pengaruh Pencabutan Kebijakan Stimulus Restrukturisasi Kredit Perbankan Terhadap Pasar Modal Muhaqo, Niki Nawa; Susilowati, Retno Yuni Nur; Sembiring, Sari Indah Oktanti
MUDABBIR Journal Research and Education Studies Vol. 4 No. 2 (2024): Vol. 4 No. 2 Juli-Desember 2024
Publisher : Perkumpulan Manajer Pendidikan Islam Indonesia (PERMAPENDIS) Prov. Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/mudabbir.v4i2.548

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana peristiwa pencabutan kebijakan stimulus restrukturisasi kredit perbankan berdampak terhadap return perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan periode jendela selama 15 hari yang mana 7 hari sebelum peristiwa, 1 hari peristiwa, dan 7 hari setelah peristiwa untuk menganalisis abnormal return sekitar tanggal peristiwa pencabutan kebijakan stimulus restrukturisasi kredit perbankan. Penelitian ini menggunakan analisis statistik berupa wilcoxon satu sampel. Hasil penelitian ini menunjukkan bahwasanya terdapat abnormal return yang positif dan signifikan tepatnya hari keenam sebelum peristiwa. Namun, abnormal return yang negatif dan signifikan terjadi sekitar tanggal peristiwa tepatnya sehari sebelum peristiwa, hari ketiga, keempat, dan ketujuh setelah peristiwa. Hasil tersebut menunjukkan bahwasanya pasar bereaksi negatif terhadap peristiwa tersebut.
PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI TANAMAN BUDIDAYA KELOMPOK MASYARAKAT TANI Susilowati, Retno Yuni Nur; Amelia, Yunia; Alvia, Liza; Eka Putri, Widya Rizki
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): Volume 1 - No. 2 Tahun 2023
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v1i2.19

Abstract

This community service activity aims as follows. First, increase the insight and knowledge of target partner communities regarding good financial and accounting governance in managing their agriculture. Second, increase the knowledge and skills of the target partner community regarding the calculation of the cost of production. Third, increase the knowledge and skills of the target partner community in making financial reports. Fourth, increase the knowledge of target partner communities about legal capital sources and the requirements for obtaining them. Fifth, increase the knowledge and skills of target partner communities regarding management and marketing. The results of this service are in the form of knowledge and insight as provisions for farming communities to calculate the cost of production and financial literacy
The Effect of Financial Literacy, Overconfidence, and Herding Behavior on Application-Based Investment Decisions Zima, Zahrul; Dharma, Fitra; Susilowati, Retno Yuni Nur
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5587

Abstract

Purpose: This study examines the influence of financial literacy, overconfidence, and herding behavior on investment decisions made through digital-based applications. It aims to determine which cognitive and behavioral factors most significantly shape investors’ decision-making in the digital era. Methodology: The research applies a quantitative approach using a survey method involving 400 individual investors in Sumatra, Indonesia, selected through purposive sampling. Data were collected via an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The analysis covered the outer model (validity and reliability) and the inner model (path coefficients and significance testing). Results/findings: The results indicate that financial literacy, overconfidence, and herding behavior each have a positive and significant effect on application-based investment decisions. These findings show that knowledge, self-confidence, and social influence play vital roles in shaping investors’ behavior in digital investment platforms. Conclusions: Investors’ decisions in digital applications are influenced by both cognitive and social psychological factors, supporting behavioral finance theory, which asserts that investment behavior is not entirely rational. Limitations: This study is limited to individual investors in Sumatra and uses self-reported data, which may cause response bias. It also excludes external factors such as market volatility, emotional regulation, and platform usability that could affect investment behavior. Contribution: This research enriches behavioral finance literature by examining financial literacy, overconfidence, and herding behavior together in the context of digital investment platforms in Indonesia, offering new empirical evidence on their combined influence on investment decisions.
Co-Authors Amelia, Yunia Dharma, Fitra Eka Putri, Widya Rizki Fathia, Syaharani Noer Gamayuni, Rindu Rika Indrianti, Salma Jayanti, Febrina Liza Alvia Majidah, Rona Muhaqo, Niki Nawa Neny Desriani R. Weddie Andriyanto, R. Weddie Sembiring, Sari Indah Oktanti Syaipudin, Usep Zima, Zahrul