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All Journal ETIKONOMI Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu Jurnal Mantik Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Akuntansi Jurnal Manajemen dan Inovasi (MANOVA) Jurnal Interprof Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Management Science Research Journal E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Civil Engineering For Community Development Review of Accounting and Taxation NGARSA: Journal of Dedication Based on Local Wisdom International Journal of Economics, Business and Innovation Research Jurnal Inspektorat Journal of Law and Bibliometrics Studies
Nurhayati Soleha
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation Other

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Sustainability Reporting and Financial Performance: The Moderating Role of Chief Executive Officer (CEO) Characteristics and Ownership Concentration Dewi, Meyviva Isnaini; Hasanudin, Agus Ismaya; Soleha, Nurhayati
Management Science Research Journal Vol. 4 No. 3 (2025): August 2025
Publisher : PT Larva Wijaya Penerbit

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

Abstract

This study aims to examine the effect of sustainability reporting on financial performance by considering the role of CEO characteristics and ownership concentration as moderating variables. This study also adds leverage and company size as control variables. The independent variable of sustainability reporting is measured based on the 2016 GRI standard and the 2021 GRI standard. The dependent variable of financial performance is measured by Tobin's Q. The moderating variables of CEO characteristics are measured by CEO education and CEO tenure. This study focuses on consumer non-cyclical sector companies on the Indonesia Stock Exchange during the 2020-2023 period. This study is a quantitative research using secondary data from the Indonesia Stock Exchange and company websites. Purposive sampling technique was used to take samples, so that 110 observation samples were obtained. Hypothesis testing was tested through Moderated Regression Analysis with the help of IBM SPSS v25 software. The results of this study prove that sustainability reporting has a positive effect on financial performance, CEO education positively moderates the effect of sustainability reporting on financial performance, CEO tenure does not moderate the effect of sustainability reporting on financial performance, and ownership concentration negatively moderates the effect of sustainability reporting on financial performance.
Transformasi Pengetahuan Peserta Didik SMP dalam Menghadapi Ancaman Narkoba Wahyudi, Tri; Muchlish, Munawar; Retnowati, Wulan; Soleha, Nurhayati
Ngarsa: Journal of Dedication Based on Local Wisdom Vol. 4 No. 1 (2024): Ngarsa: Journal of Dedication Based on Local Wisdom
Publisher : LP2M UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ngarsa.v4i1.456

Abstract

Cases of drug abuse continue to increase from year to year. It has targeted senior and junior high school students with a social and academic impact. Students' low knowledge about drugs before intervention provides a solid basis for developing more intensive prevention strategies. This service activity aims to build a shared understanding regarding the threat of drugs and gain a deeper understanding of students' perspectives and experiences regarding drug problems. Another aim is to increase knowledge, which is expected to change the behavior of the younger generation towards drugs at SMPN 1 Bayah Barat. Socialization and discussion methods effectively increase knowledge, which is expected to alter positive behavior. The importance of stakeholder collaboration reflects the holistic approach needed to overcome the drug threat. The implications provide a solid basis for involving schools, families, and communities in prevention efforts. The community service that has been carried out has significantly contributed to increasing understanding, which is expected to change behavior and create a safer school environment. This activity's results can sustainably impact efforts to prevent drug abuse at SMPN 1 Bayah Barat and inspire similar community service in other places. Abstrak: Kasus penyalahgunaan narkoba terus mingkat dari tahun ke tahun. Bahkan, ia telah menyasar peserta didik pada jenjang SMA dan SMP yang berdampak secara sosial dan akademik. Rendahnya pengetahuan siswa tentang narkoba sebelum intervensi menjadi dasar yang solid untuk mengembangkan strategi pencegahan yang lebih intensif. Tujuan kegiatan pengabdian ini untuk membangun pemahaman bersama terkait ancaman narkoba serta mendapatkan pemahaman yang lebih dalam mengenai perspektif dan pengalaman siswa terhadap permasalahan narkoba. Tujuan lainnya adalah meningkatkan pengetahuan yang diharapkan dapat merubah perilaku generasi muda terhadap narkoba di SMPN 1 Bayah Barat. Metode sosialisasi dan diskusi sangat efektif dalam mencapai peningkatan pengetahuan yang diharapkan dapat merubah perilaku positif. Pentingnya kerjasama antar stakeholder mencerminkan pendekatan holistik yang diperlukan dalam mengatasi ancaman narkoba. Implikasi menjadikan dasar yang kuat untuk melibatkan sekolah, keluarga, dan komunitas dalam upaya pencegahan. Pengabdian masyarakat yang telah dilaksanakan memberikan kontribusi yang signifikan dalam meningkatkan pemahaman yang diharapkan dapat merubah perilaku dan menciptakan lingkungan sekolah yang lebih aman. Hasil kegiatan ini dapat memberikan dampak positif yang berkelanjutan dalam upaya pencegahan penyalahgunaan narkoba di SMPN 1 Bayah Barat dan dapat menjadi inspirasi untuk pengabdian masyarakat serupa di tempat lain. Kata kunci: Ancaman narkoba, Perubahan pengetahuan, Siswa Sekolah Menengah Pertama
Green product innovation, R&D, and AI adoption: The moderating role of intellectual capital in achieving competitive advantage Wahyudi, Tri; Arisondha, Edy; Bin Bakar, Mohd Hafiz; Soleha, Nurhayati
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26788

Abstract

Research aims: This study investigates the impact of green product innovation, R&D investment, and AI adoption on competitive advantage, with intellectual capital examined as a moderating variable.Design/Methodology/Approach: Data were collected from 150 respondents representing 60 manufacturing firms in Indonesia. The analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0.Research findings: Green product innovation, R&D investment, and AI adoption significantly and positively influence competitive advantage. Intellectual capital strengthens the effects of green innovation and R&D investment but does not significantly moderate the effect of AI adoption.Theoretical contribution/ Originality : This research extends the Resource-Based View (RBV) by integrating green innovation, R&D investment, AI adoption, and intellectual capital into competitive advantage models, while emphasizing management accounting perspectives within emerging market contexts.Practitioner/Policy implication: The study highlights the need for firms to develop not only innovation initiatives but also robust intellectual capital infrastructures to sustain competitive advantage.Research limitation/Implication: The study is limited by its cross-sectional design and traditional conceptualization of intellectual capital, suggesting opportunities for longitudinal studies and digital capability-focused research.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE DISCLOSURE TERHADAP FINANCIAL SUSTAINABILITY DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI Mikael Valdheerian Barnix; Yeni Januarsi; Nurhayati Soleha
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): 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.v6i1.2989

Abstract

This study aims to determine the effect of environmental, social, and governance disclosure (ESG disclosure) on financial sustainability with financial performance as a moderating variable. This study uses stakeholder theory to explain the problems of this study. The population used in this study uses companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 consisting of the Energy, Industrials, Consumer Non-Cyclicals, Consumer Cyclicals and Basic Materials sectors. The sample selection technique used in this study uses the purposive sampling method with a total sample of 275 companies. The data analysis technique for this study uses time-series cross sectional pooled ordinary least squares regressions with standards error clustered by No and Year, with STATA v18 software. The results of this study indicate that ESG disclosure has a positive effect on financial sustainability. Likewise, each environmental, social, and governance disclosure has a positive effect on financial sustainability. In contrast to the moderating role of financial performance which has no moderating effect on the relationship between ESG disclosure and financial sustainability. Likewise, financial performance has no moderating effect on the relationship between environmental, social, and governance disclosures and financial sustainability.
ESG Implementation through Management Control Systems in Developed and Developing Countries: A Literature Review and Bibliometric Analysis Dahlia Tri Anggraini; Tubagus Ismail; Elvin Bastian; Nurhayati Soleha
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.218

Abstract

Objective: This study aims to identify and synthesize research developments on the role of Management Control Systems (MCS) in supporting Environmental, Social, and Governance (ESG) implementation and to identify future research opportunities. Method: A literature study using a Systematic Literature Review (SLR) approach to articles examining the relationship between MCS and ESG across various organizational contexts. Data were analyzed qualitatively by identifying, selecting, and classifying themes and synthesizing relevant research findings. Results: the study indicates that most studies still focus on MCS aspects of internal control, internal control quality, internal control personnel experience, and internal control costs in supporting ESG performance. In addition, the dominant theories used are legitimacy theory, institutional theory, stakeholder theory, and signaling theory. The findings also indicate that a good quality internal control system contributes to improved ESG performance and stakeholder trust. The implications of this study underscore the importance of strengthening MCS as a strategic instrument for supporting ESG-based sustainable business transformation. Novelty: The novelty of this research lies in the comprehensive synthesis of the relationship between MCS and ESG and the identification of research gaps, which show that previous studies are still dominated by the internal control perspective, thus opening up opportunities for the development of a broader MCS model with a qualitative, multidimensional approach, and focusing on ESG implementation in developing countries.
PENGOLAHAN SAMPAH DAPUR MENJADI BAHAN BERGUNA DAN BERMANFAAT BAGI KOMUNITAS FORISKA DI KOTA CILEGON Yeyen Maryani; Wiwien Suzanti; Nurhayati Soleha; Tri Wahyudi
Civil Engineering for Community Development (CECD) Vol 5, No 1 (2026): Edisi April 2026
Publisher : Department of Civil Engineering Faculty of Engineering, Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/cecd.v5i1.41140

Abstract

Permasalahan sampah rumah tangga masih menjadi tantangan utama dalam pengelolaan lingkungan perkotaan di Indonesia. Sebagian besar timbulan sampah berasal dari aktivitas rumah tangga dengan dominasi sampah organik yang sebenarnya memiliki potensi untuk dimanfaatkan kembali. Namun demikian, rendahnya pengetahuan dan keterampilan masyarakat dalam pengelolaan sampah menyebabkan sebagian besar sampah organik berakhir di Tempat Pemrosesan Akhir (TPA). Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas anggota Forum Istri Pensiunan KS Grup (FORISKA) Kota Cilegon dalam mengelola sampah dapur menjadi pupuk organik cair (POC) dan kompos melalui pendekatan edukatif dan partisipatif. Kegiatan dilaksanakan pada tanggal 12 November 2025 di Laras Garden Resto Kota Cilegon dengan metode penyuluhan, demonstrasi, praktik langsung, dan diskusi interaktif. Materi yang diberikan meliputi konsep dasar sampah, dampak sampah terhadap lingkungan, prinsip 3R (Reduce, Reuse, Recycle), teknik pembuatan POC, pembuatan kompos, serta penggunaan komposter rumah tangga. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pengelolaan sampah organik serta meningkatnya keterampilan peserta dalam mempraktikkan pembuatan POC, kompos, dan perakitan komposter sederhana. Tingkat partisipasi peserta selama kegiatan berlangsung sangat tinggi yang ditunjukkan oleh keterlibatan aktif dalam diskusi maupun praktik lapangan. Kegiatan ini memberikan dampak positif terhadap perubahan pola pikir masyarakat mengenai pengelolaan sampah serta berpotensi mendorong terbentuknya gerakan pengelolaan sampah berbasis komunitas di lingkungan tempat tinggal peserta. Program ini juga mendukung pencapaian Sustainable Development Goals (SDGs), khususnya tujuan 11, 12, dan 13 terkait kota berkelanjutan, konsumsi dan produksi yang bertanggung jawab, serta aksi terhadap perubahan iklim.
THE MEDIATING ROLE OF GOVERNMENT INTERNAL CONTROL IN THE RELATIONSHIP BETWEEN GOVERNANCE HUMAN RESOURCE COMPETENCE AND FINANCIAL REPORTING QUALITY Mutiara Fadhlina; Agus Ismaya Hasanudin; Nurhayati Soleha
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3172

Abstract

Abstract Purpose: Prior studies give mixed evidence on whether government internal control only predicts reporting quality or mediates the effect of governance and competence. This study tests internal control as an accountability conversion mechanism in a vertical public-sector organization with recurring audit issues, namely the Regional Office of the Directorate General of Corrections Banten. Research Methodology: A quantitative explanatory cross-sectional survey was conducted among financial, asset, and reporting personnel. Of 136 eligible personnel across 17 units, 117 usable responses were analyzed using PLS-SEM in SmartPLS 4. Slovin was used only to set a minimum response target for a finite population, while the study approached the full eligible population. Instrument validation used convergent validity, discriminant validity, reliability testing, pilot testing, and PLS-SEM diagnostics available in the thesis output. Results: All direct paths were positive and significant. Internal control partially mediated the effects of governance and competence on financial statement quality. The model showed strong R-square and Q-square values, f-square effects from small to large, and structural VIF values below 5. Conclusions: Financial statement quality improves when governance discipline and personnel competence are translated into risk assessment, verification, reconciliation, monitoring, and audit follow-up through internal control. Limitations: The single-site, cross-sectional, and self-reported design limits causal inference and requires careful interpretation of common method bias risk. Contributions: The study integrates Agency Theory and the Resource-Based View by positioning internal control as the mechanism that links accountability structures and strategic human resources to financial reporting quality
Innovation Strategies, Intellectual Capital, and Competitive Advantage in Indonesian Manufacturing Firms wahyudi, Tri; Bin Bakar , Mohd Hafiz; Soleha, Nurhayati; Arisondha, Edy
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 9 No. 2 (2026): July
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v9i2.2493

Abstract

Abstract Objective – This study aims to examine the effects of green product innovation, R&D investment, and AI adoption on competitive advantage in Indonesian manufacturing firms. It also investigates whether intellectual capital and government support strengthen these relationships. Design/methodology/approach – A quantitative research design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from manufacturing firms in Indonesia to test the direct effects of green product innovation, R&D investment, and AI adoption on competitive advantage, as well as the moderating roles of intellectual capital and government support. Findings – The findings indicate that green product innovation, R&D investment, and AI adoption each exert a positive effect on competitive advantage. Intellectual capital significantly strengthens the effects of green product innovation and R&D investment on competitive advantage, although its moderating effect on AI adoption is not statistically significant. Government support consistently strengthens all three relationships, suggesting that external institutional support plays an important role in enhancing the contribution of internal innovation capabilities to firm competitiveness. Research limitations/implications – This study is limited to manufacturing firms in Indonesia, which may constrain the generalisability of the findings. The study contributes to the strategic management literature by offering an integrated framework that links innovation strategies, intellectual capital, and government support to competitive advantage. Practical implications – Managers should develop integrated innovation strategies supported by intellectual capital, while policymakers should provide targeted incentives and technical support to facilitate innovation adoption. Originality/value – This study provides a comprehensive understanding of how internal resources and external support interact to drive innovation-led competitiveness in an emerging market context.
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Arisondha, Edy Bin Bakar , Mohd Hafiz Bin Bakar, Mohd Hafiz Chandra Prasadhita Dahlia Tri Anggraini Desmawan, Deris Dewi, Meyviva Isnaini Elvin Bastian Hamdiah Hamdiah Hasanudin, Agus Ismaya Hasanudin, Agus Ismaya IBRANI, EWING YUVISA Iis Ismawati Imam Abu Hanifah Indriana, Ina Irfan Dwi Nurcahya Ismawati, Iis Lia Uzliawati Mahirah, Annisaa Mayuni, Ani Mazda Eko Sri Tjahjono, Mazda Eko Sri Mikael Valdheerian Barnix Muhamad Abi Dunya Mukhtar Mukhtar Mulyasari, Windu Munawar Muchlish Mutiara Fadhlina Oktavianus, Afriman Rama Indera Kusuma Retnowati, Wulan Rita Rosiana Rita Rosiana Rita Rosiana Rudi Zulfikar Sabrina Gesila Finca Shifa Hanida Shifa Syaifudin, Rizal Tri Wahyudi Tri Wahyudi Tubagus Ismail Vani Vauliyanti Wahyuni, Hilda Fauziah Wiwien Suzanti Yeni Januarsi Yeyen Maryani Yulianto, Agus Sholikhan Yulianto, Agus Solikhan