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All Journal Kinerja Jurnal Ruas (Review of Urbanism and Architectural Studies) Jurnal Dinamika Pengabdian (JDP) Jurnal ASET (Akuntansi Riset) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Community Development Journal: Jurnal Pengabdian Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Akuntansi
Maria Natalia, Maria
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Corporate Social Responsibility Disclousure, Media Attention, Woman on Board, and Firm Value Natalia, Maria; Christy, Yunita; Gunawan, Yuliana
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.19335

Abstract

Abstract. This study aims to examine the effect of corporate social responsibility disclosure on firm value with attention media and woman on board as a mediating variable. Disclosure of Corporate Social Responsibility in this study will be measured using performance indicators from the Global Reporting Initiative (GRI) 4.1. The research sample is a manufacturing company listed on the IDX during 2017. This study refers to the research of Li et al. (2017), who found that Corporate Social Responsibility is positively related to company value. Effective corporate social responsibility very important for the development of the company in the long run because it plays a role in increasing the value of the company. This study also refers to the study of Isa and Muhammad (2015), who found that the participation of woman on board can ensure full disclosure of the implementation of corporate social responsibility.Keywords. corporate social responsibility; corporate value; woman on board; media attention; global reporting initiativeAbstrak. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan dengan media attention dan woman on board sebagai variabel mediasi. Pengungkapan Corporate Social Responsibility dalam penelitian ini akan diukur menggunakan indikator kinerja dari Global Reporting Initiative (GRI) 4.1. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama tahun 2017. Penelitian ini mengacu kepada penelitian Li et al. (2017) yang menemukan menunjukkan bahwa Corporate Social Responsibility berhubungan positif dengan nilai perusahaan. Corporate Social Responsibility yang efektif sangat penting untuk pengembangan perusahaan dalam jangka panjang karena berperan dalam meningkatkan nilai perusahaan. Penelitian ini juga mengacu kepada penelitian Isa dan Muhammad (2015) yang menemukan bahwa partisipasi woman on board dapat memastikan pengungkapan penuh dari pelaksanaan tanggung jawab social perusahaan.Kata kunci. tanggung jawab sosial perusahaan; nilai perusahaan; woman on board; media attention; global reporting initiative
Relationship Between Corporate Social Responsibility Disclosure, Corporate Governance, And Tax Avoidance Natalia, Maria; Carolina, Verani; Joni, Joni
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4198

Abstract

This study aims to examine the effect of corporatesocial responsibility disclosure on tax avoidance with corporate governance as moderation variable. The disclosure of corporate social responsibility in this study is measured using performance indicators from Global Reporting Initiative (GRI) 4.1. The score of corporate governance is measured using ASEAN CG Scorecard, while tax avoidance is measured by Cash ETR. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018. This study refers to Lanis and Richardson (2012) which found that, the higher the disclosure of social responsibility, the lower the tax avoidance. This study also refers to Salhi et al. (2019) which found that, if corporate governance has been performed well, companies are less likely to do tax avoidance. The results of the study showed that corporate social responsibility and corporate governance had no effect on tax avoidance. Likewise, corporate governance cannot moderate the effect of corporate social responsibility on tax avoidanceKeywords: corporate social responsibility disclosure, corporate governance, tax avoidance, GRI, Asean CG Scorecard, Cash ETR
The Effectiveness of Qualified Independent Supervisory Boards : Evidence from Indonesia Joni, Joni; Natalia, Maria; En, Tan Kwang; Pranata, Ilham; Hasianna, Winda Riama
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32351

Abstract

The objective of our empirical research is to examine the characteristics of independent supervisory board (SB) on corporate’s risk in dual tier corporate board setting, Indonesia from 2015-2017. This study is different with previous literature in several ways. First, we examine the value of qualified independent SBs in Indonesian dual board setting, while previous studies focus on one-tier board system and developed countries. Second, we also test the effectiveness of several characteristics of qualified independent supervisory board, including size, financial expertise, and tenure on operating and market risks. Based on 1,089 firm-year observations, the results suggest that both independent SB size and financial expertise help company to reduce operating and market risks. Further, we find that independent SB tenure is negatively associated with operating risk. Our results are robust after addressing endogeneity problem.
Dampak Persepsi Terhadap Inovasi Mendorong Pemikiran Kreatif dalam Organisasi pada CV Sinar Berlian Maumere da Silva, Yustina Olivia; Lali Laru, Oktavianus Dje; Fabianus, Carol Cornelius; Noni, Maria; Karles, Albertus; Fernando Horong, Gabriel; Natalia, Maria
Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Vol. 2 No. 1b (2025): NOVEMBER 2024 - JANUARI 2025 (TAMBAHAN)
Publisher : UNIVERSITAS SERAMBI MEKKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/mister.v2i1b.2852

Abstract

Perception in an organization is the process by which individuals in a work environment receive, interpret, and assign meaning to the information, events, or behaviors around them. The approach used is quantitative with a survey method. This approach was chosen to measure the relationship between the perception of innovation and creative thinking in the organization in a systematic and measurable manner. Acceptance of change, openness to new ideas, and influence of the social and cultural environment. Innovation and creativity that are considered relevant, can increase efficiency, and provide new solutions that are easier to accept and adopt.
PENGEMBANGAN POTENSI BUMDES SIRNAJAYA DALAM PENYEDIAAN FASILITAS POM BENSIN MINI BAGI WARGA DESA SEBAGAI WUJUD DESA YANG MANDIRI DAN SEJAHTERA Christy, Yunita; Joni, .; Setiana, Sinta; Natalia, Maria; Monalisa, Yani; Lisa, Imelda; Pranata, Ilham
Jurnal Dinamika Pengabdian Vol. 6 No. 2 (2021): JURNAL DINAMIKA PENGABDIAN VOL. 6 NO. 2 MEI 2021
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v6i2.12511

Abstract

ABSTRAK Pengabdian masyarakat ini bertujuan untuk mengembangkan potensi Badan Usaha Milik Desa (BUMDes) di Desa Sirnajaya, Kecamatan Tarogong Kaler, Kabupaten Garut, Jawa Barat dalam penyediaan fasilitas pom bensin mini. Agar semua itu dapat tercapai, maka kami sebagai tim pengabdi membantu dengan cara pengembangan kualitas SDM dengan memberikan pelatihan, mentoring dan rekomendasi. Pelatihan yang dilakukan adalah dalam hal literasi keuangan, rekomendasi yang diberikan adalah dalam bentuk sistem/prosedur usaha pom bensin mini dan pembuatan laporan keuangan. Pelatihan diberikan kepada beberapa orang pengurus BUMDes dan merupakan kerjasama dengan Yayasan Beruang Cerdas Indonesia. Melalui cara ini diharapkan BUMDes Sirnajaya dapat menjadi desa yang mandiri dan sejahtera. Kata kunci: BUMDes Sirnajaya, pengembangan potensi, penyediaan fasilitas pom bensin mini, desa mandiri dan sejahtera.   ABSTRACT This community service aims to develop the potential of Village-Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java in providing mini gas station facilities. In order for all of that to be achieved, we as a service team help by developing the quality of human resources by providing training, mentoring and recommendations. The training carried out is in terms of financial literacy, the recommendations given are in the form of a mini gas station business system / procedure and the preparation of financial reports. The training was given to several BUMDes administrators and was a collaboration with the Indonesian Smart Bear Foundation. Through this method, it is hoped that the Sirnajaya BUMDES can become an independent and prosperous village. Keywords: BUMDes Sirnajaya, potential development, provision of mini gas station facilities, independent and prosperous villages.
Analysis the Influence of Environmental, Social, and Governance (ESG) Disclosure, Earnings Management and Ceo Narcissm on Firm Value Prayogo, Enny; Angela, Aurora; Natalia, Maria; Meiliu, Helen
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2511

Abstract

The primary goal in establishing a company is to achieve maximum profits, enchance shareholders’ wealth, and increase the value of the company. Paying attention to environmental, social and governance (ESG) issues is a critical component of maximing business value. In addition, another factor that is considered capable of influencing company value and is closely related to corporate governance is profit management practices. In terms of company management, the existence of CEO is thought to have the potential to influence a firm’s value in the eyes of investors. This study aims to examine the effects of environmental, social, and governance (ESG) disclosure, earnings management, and CEO narcissism on firm value. The research population consists of all public companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research sample includes 42 public companies selected using the purposive sampling method. The data analysis method used multiple regression and testing the T and F hypotheses. The findings indicate that partially, ESG disclosure and CEO narcissism do not have a significant influence on firm value, while earnings management has a positive influence on firm value. However, simultaneously, ESG disclosure, earnings management and CEO narcissism have a significant influence on firm value.
Corporate Governance and Firm Performance During the COVID-19 Pandemic: Evidence from Indonesia Natalia, Maria; SeTin, SeTin; Witanto, Revaldo Farrel
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7465

Abstract

Abstract Purpose - This study intends to see how corporate governance impacted firm performance during the COVID-19 pandemic across firms registered on the Indonesia Stock Exchange, except the financial industry. Design/methodology/approach - The period of this study is 2020, where the COVID-19 pandemic occurred. This research refers to research conducted by Khatib & Nour (2021). Their research found that board size has a significant positive impact on firm performance, while board meetings and audit committee meetings have a significant negative effect on firm performance. Findings - This study distinguishes itself from earlier studies by using the ASEAN CG Scorecard as a measurement criteria for corporate governance practices, which is still rarely employed in studies with similar topics. The results showed that corporate governance had an impact on firm performance during the COVID-19 pandemic in 279 firms registered on the Indonesia Stock Exchange. This study is consistent with Sami et al. (2011), Guney et al. (2020), and Khatib & Nour (2021). Research limitations/implications - This study only examines the impact of corporate governance on firm performance during the COVID-19 pandemic while before the pandemic was not examined so that the results cannot be compared. Keywords: ASEAN CG Scorecard, Board Size, Company Performance, and Corporate Governance, COVID-19  
KKN DESA LERABOLENG: EKONOMI KREATIF DAN POTENSI LOKAL UNTUK KETAHANAN EKONOMI Woda, Yanter Wilve Baly; Leonardo, Afandi; Godi, Thadeus Wilfridus Brian; Kumanireng, Lusia K. K.; Kumanireng, Kristina N.; Natalia, Maria; Naga, Johan D. B. P; Gergustin, Pollonia Al
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.34209

Abstract

Pemberdayaan masayarakat merupakan kegiatan peningkatan partisipasi masyarakat dalam pemenuhan kebutuhan dan hidup dan menyelesaiakan permasalahan yang dialami masyarakat. Kegiatan pengabdian kepada masyarakat ini dilakukan melalui program Kuliah Kerja Nyata (KKN) yang merupakan aktifitas berbasis pengabdian masyarakat untuk meningkatkan empati mahasiswa terhadap kondisi masyarakat dan lingkungan nya. KKN Universitas Nusa Nipa 2024 dilaksanakan di wilayah Kabupaten Flores Timur khususnya Kecamatan Titehena Desa Leraboleng. Dengan metode penyuluhan, pelatihan, pendampingan dan edukasi pemberdayaan. Hasil menunjukan adanya respon posistif dari pemerintah desa Leraboleng serta partisipasi aktif masyarakat yang tinggi diantaranya mengikuti program pelatihan ekonomi kreatif, Selain itu beberapa luaran yang dihasilkan 1) yaitu pengembangan potensi desa dalam bentuk produk lokal, 2) pemberdayaan sumber daya masayarakat dalam mengolah potensi desa, dan 3) peningkatan kreatifitas dan inovasi dalam pengolahan produk lokal serta penerapan pengetahuan packing produk menggunakan design modern. Disisi lain terjadi peningkatan kedisiplinan dan partisipasi peserta mahasiswa KKN serta masyarakat, dengan melihat keberhasilan berupa luaran beberapa produk yang dihasilkan
Persepsi Mahasiswa Terhadap Atmosfer Tempat Makan Yang Menggugah Selera Terhadap Makanan Tradisional Tanuwidjaja, Gunawan; Sulendra, IGN; Natalia, Maria; Kusuma, Claudia B
RUAS Vol. 13 No. 2 (2015)
Publisher : Departemen Arsitektur Fakultas Teknik Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ruas.2015.013.02.4

Abstract

Makanan tradisional merupakan sesuatu yang penting untuk karena dikonsumsi beberapa generasi, sesuai dengan selera masyarakat lokal dan dari bahan-bahan makanan lokal. Di sisi lain, makanan tradisional saat ini dipandang kurang menarik dibandingkan dengan makanan – makanan modern seperi fast food, maupun juga makanan asing seperti makanan Eropa, makanan Jepang dll. Karena itu, sangat diperlukan sebuah riset tentang persepsi mahasiswa terhadap atmosfer (suasana) tempat makan tradisional. Penelitian ini merupakan penelitian eksploratif mengenai dengan metode dokumentasi Visual Research oleh Sanoff (1991). Kemudian divalidasi dengan penyebaran kuesioner kepada para mahasiswa sesuai dengan parameter dari Kotler, (1973), Turley & Milliman, (2000) serta Ariffin, dkk. (2011). Evaluasi kualitatif terhadap enam belas (16) restoran dan depot. Dan ditemukan tiga (3) tipologi yaitu: Restoran makanan tradisional yang bergaya arsitektur modern, Restoran makanan tradisional yang bergaya arsitektur tradisional, Depot makanan tradisional dengan atmosfer biasa. Dari ketiga perbandingan tipologi tempat makan yang menjual makanan tradisional di atas, didapati bahwa desain tempat makan yang menarik bagi mahasiswa UK Petra ialah restoran yang bergaya arsitektur modern, memiliki tingkat kebersihan yang baik, warna ruangan yang hangat dan pencahayaan yang hangat. Sehingga desain modern pada restoran ini dapat menjadi salah satu solusi untuk mempertahankan citra positif ini pada makanan bahkan budaya tradisional. Hal ini pada akhirnya akan melestarikan kebhinekaan ruang arsitektur nusantara.Kata kunci: atmosfer, makanan tradisional, arsitektur modern, warna, pencahayaan
Memahami Konsep Dasar Akuntansi Menggunakan Metode ”Role Play”: Studi pada Gereja Kristen Pasundan Indonesia Joni, Joni; Tjun, Lauw Tjun; Marpaung, Elyzabet Indrawati; Setiana, Sinta; Natalia, Maria; Eddy, Endah Purnama Sari; Alamsyah, Andea; Sie, Inri Imelix; Gultom, Putriyani
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v9i1.6231

Abstract

Financial management in non-profit organizations, including churches, plays a strategic role in ensuring transparency, accountability, and sustainability of services. The Pasundan Christian Church (GKP) has established the Interpretation of Financial Accounting Standards (ISAK) 335 as the primary guideline for preparing financial reports. However, initial implementation has shown significant obstacles, particularly related to limited understanding of accounting. The need for the GKP Synod administrators to provide a sound understanding of accounting concepts and practices within the synod environment prompted the implementation of community service in the form of accounting training. The objective of this activity was to provide a proper understanding of basic accounting concepts through the Role Play (RPL) method for GKP treasurers and finance secretariat staff. This Community Service (PkM) activity successfully improved understanding of basic accounting concepts through the application of the RPL method. These findings demonstrate that the RPL method is effective in improving accounting understanding, especially for participants with limited prior knowledge. The success of this training supports the GKP's need to implement a digital accounting system in accordance with ISAK 335, as improved accounting understanding among treasurers will simplify the recording process and produce more accurate and credible financial reports.
Co-Authors Alamsyah, Andea Aurora Angela Claudia B Kusuma, Claudia B da Silva, Yustina Olivia Eddy, Endah Purnama Sari Elfrida Ratnawati Elyzabet Indrawati Marpaung Fabianus, Carol Cornelius Fernando Horong, Gabriel Gergustin, Pollonia Al Godi, Thadeus Wilfridus Brian Gultom, Putriyani Gunawan Tanuwidjaja Hasianna, Winda Riama IGN Sulendra, IGN Joni Joni Joni, . Karles, Albertus Kumanireng, Kristina N. Kumanireng, Lusia K. K. Lali Laru, Oktavianus Dje Lauw Tjun Tjun Leonardo, Afandi Lisa, Imelda Meiliu, Helen Monalisa, Yani Naga, Johan D. B. P Noni, Maria Pranata, Ilham Prayogo, Enny SETIN, SETIN Sie, Inri Imelix Sinta Setiana Tan Kwang En Witanto, Revaldo Farrel Woda, Yanter Wilve Baly Yuliana Gunawan Yunita Christy