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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research JDE (Journal of Developing Economies) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntansi : Jurnal Akuntansi Integratif Jurnal Akademi Akuntansi (JAA) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi Accounting Analysis Journal Atestasi : Jurnal Ilmiah Akuntansi
Novrys Suhardianto
Universitas Airlangga
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Akuntansi : Jurnal Akuntansi Integratif

 1 
Konsep dan Implementasi Corporate Social Responsibility Berbasis Kearifan Lokal Indonesia : Sebuah Tinjauan Literatur Riska Nur Rosyidiana; Ni Luh Putu Normadewi Abdi Pradnyani; Novrys Suhardianto
Akuntansi : Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1171

Abstract

Corporate social responsibility (CSR) was just formally established in Indonesia by Limited Liability Companies Law Number 40 of 2007. The fundamental principles of CSR, on the other hand, are not new and can be interpreted through Indonesian local wisdom. The purpose of this research is to determine the concept and practice of CSR based on local wisdom that exists in Indonesia. This research can provide a comprehensive understanding in developing CSR strategies that have a positive impact on society and the environment, as well as maintaining the sustainability of the relationship between companies and local communities. To achieve its goals, this study reviewed 20 CSR articles based on local wisdom with an Indonesian background. To find relevant articles, this study evaluates the Scopus, Web of Science, and Google Scholar databases. This research focuses on the concept of CSR and its implementation in various Indonesian local cultures. According to the findings, CSR planning, implementation, and evaluation that considers local wisdom can lead to a sustainable CSR program. This research will also help future researchers conduct CSR research based on local wisdom by filling identified research gaps.
CEO FINANCIAL EDUCATION, FIRM PERFORMANCE, AND ESG PERFORMANCE OF LQ45 COMPANIES Thomas, Mario Yohanis; Suhardianto, Novrys
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2010

Abstract

Financial education that emphasizes only economic perspectives and moral hazard tends to make CEOs with financial expertise highly profit-oriented. Therefore, it is important to identify the influence of a financial education background on the financial performance of LQ45 companies, as well as the role of ESG performance in moderating this relationship. The analysis was conducted using Multiple Least Squares Regression and Moderated Regression Analysis on 166 observations indexed in LQ45 from 2017 to 2022. The results of the analysis indicate that the financial expertise of the CEO has a positive effect on financial performance, and ESG performance weakens this influence. This study's findings have practical implications, suggesting that ESG performance can serve as a governance mechanism to mitigate extreme profit orientation, allowing for the optimization of non-financial aspects such as the company's ESG performance.
Konsep dan Implementasi Corporate Social Responsibility Berbasis Kearifan Lokal Indonesia : Sebuah Tinjauan Literatur Riska Nur Rosyidiana; Ni Luh Putu Normadewi Abdi Pradnyani; Novrys Suhardianto
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1171

Abstract

Corporate social responsibility (CSR) was just formally established in Indonesia by Limited Liability Companies Law Number 40 of 2007. The fundamental principles of CSR, on the other hand, are not new and can be interpreted through Indonesian local wisdom. The purpose of this research is to determine the concept and practice of CSR based on local wisdom that exists in Indonesia. This research can provide a comprehensive understanding in developing CSR strategies that have a positive impact on society and the environment, as well as maintaining the sustainability of the relationship between companies and local communities. To achieve its goals, this study reviewed 20 CSR articles based on local wisdom with an Indonesian background. To find relevant articles, this study evaluates the Scopus, Web of Science, and Google Scholar databases. This research focuses on the concept of CSR and its implementation in various Indonesian local cultures. According to the findings, CSR planning, implementation, and evaluation that considers local wisdom can lead to a sustainable CSR program. This research will also help future researchers conduct CSR research based on local wisdom by filling identified research gaps.
Co-Authors Alfa Rahmiati, Alfa Balqis Nagita Fillia Zunaedi Bambang Subroto Bambang Subroto Bambang Tjahjadi Cliff Kohardinata Dharmawan Krisna, Aditya Dian Agustia Dina Bakti Pertiwi, Dina Bakti Ermawati, Yana Farahiyah, Alfira Grahita Chandrarin Grahita Chandrarin Hanif Arsetya Bramasto Helmy Adam Hendriyat Surgandhi Hendriyat Surgandhi Hidhayana, Nurul Ikka Tiaraintan Hariyanto Iman Harymawan Kusumawati, Selfiah Lamin Jabbi, Muhammed Luky Patricia Widianingsih Mahati, Dirgahayu Almi Muhammad Teguh Kombih Nanik Ermawati, Nanik Ni Luh Putu Normadewi Abdi Pradnyani Ni Luh Putu Normadewi Abdi Pradnyani Nur Astri Sari Nurul Hidhayana Renny Wulandari Risandy Meda Nurjanah Riska Nur Rosyidiana Risky Budianto Rohman, Naufal Aulia Rosyidiana, Riska Nur Sari, Nur Astri shara, yuni Sri Isnawati Sri Iswati Sri Wahjuni Latifah Syahbinah, Syahbinah Thomas, Mario Yohanis Yana Ermawati Yanuar Nugroho Zaga Kresna Pratama Putra