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All Journal Journal of Business Strategy and Execution Journal The Winners Binus Business Review Jurnal Bisnis Darmajaya Advance Sustainable Science, Engineering and Technology (ASSET)
Nuraini Sari, Nuraini
Bina Nusantara University
Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

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Analisis Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Initiatives (GRI):Studi Kasus Perusahaan Tambang Batubara Bukit Asam (Persero) Tbk dan Timah (Persero) Tbk. Nuraini Sari
Binus Business Review Vol. 5 No. 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1013

Abstract

This study aims to provide an overview of the disclosure of Corporate Social Responsibility (CSR) in the mining company's corporate sustainability report. It is also to analyze the disclosure of Corporate Social Responsibility (CSR) in corporate sustainability report with standard Global Reporting Initiatives (GRI) 3.1. Research was conducted in Batubara Bukit Asam (Persero) Tbk. and Timah (Persero) Tbk. on their corporatesustainability report for the year of 2012. The analysis was conducted on the presentation of economic performance indicator, environmental performance indicator, performance indicators of employment and workplace practices, human rights performance indicator, public performance indicator and performance indicator reported products liability provisions established in the GRI 3.1. The result is the two companies havedisclosed CSR in accordance with GRI3.1. Batubara Bukit Asam (Persero) Tbk and Timah (Persero) Tbk have disclosed their performance indicators; and the average has exceeded 75%. However, the disclosure of each indicator and its aspects are not comprehensive.
Pengaruh Diversifikasi terhadap Kinerja Perusahaan Rafrini Amyulianthy; Nuraini Sari
Binus Business Review Vol. 4 No. 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1054

Abstract

For many years, the benefit and cost of corporate diversification strategy have been debatable. This research provides empirical evidence on corporate diversification and its consequences toward firm value. Corporate diversification as part of internal market mechanism can have benefit and cost on performance of the firm. The writers estimated that diversification strategy would reduce firm value especially in situation like Indonesia with less developed financial market and many companies are still suffering from monetary crises in recent years. The writers found that companies with diversified business segment have negative excess value comparing with stand alone firms. In relation with firms characteristics, it shows that tobins q and asset size positively related with firm value. This result rejects internal capital market hypothesis.
Analysis of The Implementation of UEFA Financial Fair Play: A Case Study on Arsenal and Machester United Football Club Sendy Sendy; Gatot Soepriyanto; Nuraini Sari
Binus Business Review Vol. 5 No. 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1202

Abstract

This study aims to analyze the implementation of UEFA Financial Fair Play (FFP) to European football clubs. Research is conducted based on Arsenal and Manchester United football clubs financial statements for 2010-2012. The study uses financial simulation to test whether the two England-based club are able to meet the UEFA FFP rules. Analyses were also conducted on the financial performance ratios of both clubs and their effects on the implementation of the UEFA FFP. The result is the two clubs can meet the standard provisions for the implementation of UEFA FFP. In the assessment of financial performance, Arsenal have a slightly better financial ratios than Manchester United. Performance aspects of profitability and solvency became an issue in the implementation of UEFA's FFP, related with debt holdings and high salaries that owned by both clubs.
Analysis on The Society Indicator of Corporate Social Responsibility (CSR) of PT Antam Nuraini Sari; Michael Wijaya
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1383

Abstract

Stakeholders believe that CSR report of a company provides significant information as well as the financial information reported in financial statement. The purpose of this research is to analyze the comprehensiveness and information on society indicator stated in the Corporate Social Responsibility (CSR) reporting. The Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines (version 3.1) provides indicators to analyze the CSR of company. This research focuses on society aspect as one of the performance indicators. Comprehensive reporting contains three types of information: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The methodology used in this research was data collection. This research analyzed the disclosure of society aspect by PT Antam on their financial statement and annual CSR report for the year 2012. The result of this research explains that PT Antam’s sustainability report for the year 2012 was comprehensive because they reported all the six aspects of society indicator. However, PT Antam failed to report the total value of financial and in kind contributions to political parties, politicians, and related institutions by country (SO6) as part of public policy aspect in their sustainability report.
AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia Febri Yanto, Alif Faruqi; Sari, Nuraini; Orchidta Ramadina, Defrina Eka; Prasetia, Tomy
Advance Sustainable Science Engineering and Technology Vol. 7 No. 4 (2025): August-October
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v7i4.2609

Abstract

This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI Rationalization, Cyber Arrogance, Internal IT Governance, and Techno-Culture were not significant. The model explained a substantial variance in the effectiveness of fraud detection with R² = 0.723. Moderation analysis showed that AI-powered CTAS significantly weakened the effects of System Pressure (X1×CTAS), Technological Capability (X4×CTAS), Internal IT Governance (X6×CTAS), and External Digital Pressure (X7×CTAS). These findings identify CTAS's strategic role in improving compliance by enabling real-time data integration, anomaly detection rules, and strengthened access control. Implications are that digital governance reforms should give full attention to the establishment of robust AI-empowered monitoring systems to minimize the risk of tax fraud effectively.
Pengaruh Tipe Industri, Tingkat Transparansi Emisi Karbon, Proporsi Kepemilikan Negara, Dan Paparan Media Terhadap Carbon Emission Disclosure Caroline, Stella Tio; Diaz Amarta, Tanasya; Sari, Nuraini
Jurnal Bisnis Darmajaya Vol. 11 No. 1 (2025): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Aktivitas yang merugikan alam dan menyebarkan karbon tingkat tinggi khususnya pada perusahaan seharusnya menyumbangkan tanggung jawab yang setara. Namun, penelitian mengenai faktor yang dapat mempengaruhi akuntansi karbon perusahaan masih terbatas di Indonesia. Tujuan dari penelitian ini adalah untuk menganalisis berbagai faktor yang memengaruhi praktik pengungkapan emisi karbon pada perusahaan-perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia selama periode 2021 hingga 2023. Metode yang digunakan adalah kuantitatif dengan sampel sebanyak 143 perusahaan yang akan diolah menggunakan SPSS v 30.00 dengan uji statistik, uji asumsi klasik, dan uji hipotesis. Hasil menunjukkan bahwa tingkat transparansi dan ukuran perusahaan berpengaruh signifikan, sedangkan tipe industri, proporsi kepemilikan negara, paparan media, dan profitabilitas tidak berpengaruh signifikan.
Empowering Green Innovation: How CEO and Firm-Level Factors Shape Sustainable Business Growth in Indonesia Nuraini Sari; Tri Ayu Astari; Pariang Siagian; Nafis Dwi Kartiko
Binus Business Review Vol. 16 No. 2 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i2.13275

Abstract

Climate change, driven by global warming, is a critical global issue affecting air quality and the environment. In response, many companies are adopting sustainable practices such as green product innovation. The research examined the impact of CEO and firm-level factors on financial performance through green product innovation in the raw material-producing sector listed on the Indonesia Stock Exchange from 2020 to 2022. The research focused on five key variables: CEO education, gender, experience, firm size, and firm age, analyzing their effects on the adoption of green product innovation and subsequent impact on company growth and profitability. Secondary data were collected from the company's annual and sustainability reports using purposive sampling, resulting in a sample of 81 companies over three years. Data were analyzed using multiple linear regression and mediation tests. The results show that CEO gender and experience have a significant positive effect on green product innovation, while CEO education does not show a significant effect. Additionally, larger and older companies are more likely to implement green innovations due to their established resources and capacities. Green product innovation positively influences financial performance, reflected in increased sales and operational efficiency. These results suggest that both CEO and firm-level factors play a key role in driving sustainability initiatives that contribute to long-term business growth. The research provides valuable insights for companies aiming to enhance their sustainability strategies and for policymakers encouraging green innovation. Managerial implications point to the importance of fostering experienced leadership and leveraging company resources to support environmentally responsible innovation.
Co-Authors Caroline, Stella Tio Diaz Amarta, Tanasya Evi Steelyana Evi Steelyana, Evi Febri Yanto, Alif Faruqi Gatot Soepriyanto, Gatot Lidiyawati Lidiyawati Lidiyawati Lidiyawati Michael Wijaya Michael Wijaya Nafis Dwi Kartiko Orchidta Ramadina, Defrina Eka Pariang Siagian Prasetia, Tomy Rafrini Amyulianthy Ririn Susanti Hunar Ririn Susanti Hunar Ririn Susanti Hunar, Ririn Susanti Rosinta Ria Panggabean Sendy Sendy Sendy Sendy, Sendy Tri Ayu Astari