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Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri
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Faktor-Faktor Yang Mempengaruhi Corporate Social Disclosure Pada Perusahaan Manufaktur Di London Stock Exchange Siti Markhamah; Indah Fajarini Sri Wahyuningrum
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.326 KB) | DOI: 10.32662/gaj.v3i1.690

Abstract

The purpose of this study was to analyze the influence of firm age, leverage, profitability, liquidity, and gender on corporate social disclosure. Corporate social disclosure is measured using content analysis methods based on GRI Standards 2016. This research is based on a quantitative method using multiple linier regression analysis. The population of this study is manufacturing companies listed on London Stock Exchange in 2015-2017. The data analysis tool used is the IBM SPSS 21 program. The conclusion of this study is that leverage variable has a significant negative effect on corporate social disclosure, while firm age, profitability, liquidity, and gender variables have no significant effect on corporate social disclosure. The results showed that leverage has a negative and significant effect on corporate social disclosure. Firm age, profitability, liquidity, and gender have not a significant effect on corporate social disclosure.
Peningkatan Kelompok Sadar Wisata (Pokdarwis) di Dusun Thekelan, Desa Getasan, Kecamatan Batur, Kabupaten Semarang Indah Fajarini Sri Wahyuningrum; Muhammad Ihlashul Amal; Niswah Baroroh
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 1 (2020): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.248 KB)

Abstract

Abstract Thekelan Hamlet, Batur Village, Getasan District, Salatiga City has extraordinary tourism potential. This village has many tourist objects that can be enjoyed, and the residents' socio-cultural conditions are very supportive. The location of Thekelan Hamlet is at an altitude of ± 2000 meters above sea level with extraordinary views and is surrounded by protected forest areas, making the social characteristics of the community homogeneous and distinctive with a strong highland culture. In 2018 Thekelan hamlet succeeded in forming the Mahardika Tourism Awareness Group (Pokdarwis), where this pokdarwis can produce several tour packages offered to tourists, including live-in programs. Thekelan hamlet receives visits from universities and schools every year for comparative study activities and the live-in program. However, the problem is that the community is only involved in providing accommodation and consumption, where the average turnover is around Rp. 30,000, - to Rp. 50.000, - per person. Therefore, it is necessary to increase tourism activities in the promotion and management sector of Pokdarwis Mahardika through increasing the hard skills and the soft skills of POKDARWIS MAHARDIKA managers. This community service aims to increase public awareness in managing tourism in the Thekelan hamlet. This increased awareness is expected to be able to improve the economy of the surrounding community. The training method uses lecture, practice, and intensive mentoring methods. This community service aims to increase tourism management in the Thekelan hamlet. The increasing number of tourism management around Thekelan hamlet is expected to be able to improve the economy of the surrounding community by increasing the level of tourist arrivals. The training method uses lectures, practice and intensive mentoring. Abstrak Dusun Thekelan, Desa Batur, Kecamatan Getasan, Kota Salatiga memiliki potensi wisata yang sangat istimewa. Desa ini memiliki banyak objek wisata yang bisa dinikmati serta kondisi sosial budaya warga sangat mendukung. Letak Dusun Thekelan berada di ketinggian 2000 mdpl dengan pemandangan yang luar biasa, dan dikelilingi oleh kawasan hutan lindung membuat karaketeristik sosial masyarakat bersifat homogen dan khas dengan kultur budaya dataran tinggi yang kuat. Pada tahun 2018 dusun Thekelan berhasil membentuk Kelompok Sadar Wisata (Pokdarwis) Mahardika dimana pokdarwis ini dapat menghasilkan beberapa paket-paket wisata yang ditawarkan pada wisatawan diantaranya program live in.. Dusun Thekelan sebenarnya setiap tahun telah menerima kunjungan dari universitas maupun sekolah untuk kegiatan studi banding maupun program live in. Namun permasalahannya, masyarakat hanya terlibat dalam pengadaan tempat penginapan dan konsumsi di mana rata-rata omset yang masuk masih terhitung sedikit. Oleh karena itu, perlu adanya peningkatan kegiatan wisata dalam sektor promosi dan menajemen dari Pokdarwis Mahardika melalui peningkatan hardskill dan softskill para pengelola POKDARWIS MAHARDIKA. Pengabdian masyarakat ini bertujuan untuk meningkatkan pengelolaan wisata di di dusun Thekelan. Adanya peningkatan pengelolaan pariwisata di sekitar dusun Thekelan diharapkan mampu meningkatkan perekonomian masyarakat sekitar melalui meningkatnya tingkat kedatangan wisatawan. Metode pelatihan menggunakan metode ceramah, praktik dan pendampingan intensif.
Environmental Performance with Firm Size as an Intervening Variable Retnoningrum Hidayah; Indah Fajarini Sri Wahyuningrum; Dhini Suryandari; Trisni Suryarini; Heri Yanto; Rahayu Dinassari; Rita Rahayu
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 19, No 2 (2022): July 2022
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.172 KB) | DOI: 10.14710/presipitasi.v19i2.363-372

Abstract

Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention.  The research uses 198 units of analysis. The results show that the audit committee and firm size affected environmental performance. The type of industry and audit committee affect the firm size. Furthermore, firm size can mediate the relationship of the audit committee to environmental performance. However, the type of industry does not affect environmental performance. Therefore, firm size cannot mediate the relationship between the type of industry and environmental performance. Therefore, the company has to enhance the audit committee's role. Furthermore, the government should enforce regulations related to environmental performance, especially Law No. 32 of 2009 concerning the Protection and Management of the Environment, that all forms of environmental pollution carried out by individuals, corporations or officials can be subject to criminal sanctions. This study has limitations, only focusing on companies listed in the PROPER ranking. Future research could use all companies in many sectors for better interpretation. 
The Determinant of Environmental Disclosure in ASEAN Countries Indah Fajarini Sri Wahyuningrum; Lisdiana Safitri; Shanty Oktavilia; Andryan Setyadharma
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 19, No 1 (2022): March 2022
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.5 KB) | DOI: 10.14710/presipitasi.v19i1.24-33

Abstract

The purpose of this study is to examine the effect of firm size, industry type, profitability, firm age, environmental performance, institutional ownership, and gender diversity on environmental disclosure. The quantity of environmental disclosure is measured using disclosure scoring by giving “1” for items disclosed and “0” for items that are not disclosed. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) and Kuala Lumpur, Stock. Exchange (KLSE) in the year 2019. The sampling technique used was purposive sampling which resulted in 74 companies. The analytical technique used in this research is multiple linear regression analysis using IBM SPSS Statistics version 25. The results of this study indicate that company size, company age, and environmental performance have a significant positive effect on environmental disclosure. The type of industry, profitability, institutional ownership, and gender diversity does not affect environmental disclosure. Based on the study results, it can be concluded that companies that are large in size and mature in age and equipped with ownership of ISO 14001 certification can contribute to making more comprehensive environmental disclosures.
The Effect of Environmental Quality and Gender Inequality on Human Well-Being in Indonesia during Pandemic Covid-19 Shanty Oktavilia; Andryan Setyadharma; Indah Fajarini Sri Wahyuningrum; Tania Wicaksana Yuneldi
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 19, No 2 (2022): July 2022
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (988.8 KB)

Abstract

This study examines the impact of environmental quality and gender equality on human welfare in Indonesia from 2015-2020, using a panel database of 33 provinces. The results of the model selection testing with the Chow test and the Hausman test recommend regression analysis using the Fix Effect Model (FEM). This study resulted in the finding that there is a unidirectional and significant relationship between gender equality and human well-being. That means that gender inequality has the opposite effect. The second finding is that statistically, there is a positive relationship between environmental quality and human welfare in the case of provinces in Indonesia. The estimation results show that economic growth has a positive and significant relationship with human well-being in Indonesia. This study indicates that human well-being in Indonesia before and during the Covid-19 pandemic shows differences. The novelty of this study is to analyze the effect of gender equality and environmental quality indicators in influencing human welfare. In addition, this research also accommodates the Covid-19 pandemic period in an empirical model.
Sebuah Model Deteksi Fraud Berbasis Karakteristik Individu dan Lingkungan Muhammad Ihlashul Amal; Asrori Asrori; Fachrurrozie Fachrurrozie; Indah Fajarini Sri Wahyuningrum; Dea Afita
Accounthink : Journal of Accounting and Finance Vol. 7 No. 2 (2022): Oktober 2022
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v7i2.5821

Abstract

Kecurangan dalam dunia bisnis pada akhirnya dapat berakibat pada penyusunan dan penyajian laporan keuangan yang menyesatkan. Kecurangan seharusnya dapat terdeteksi sebelum dikeluarkannya laporan auditor independen. Namun, tidak sedikit laporan keuangan yang memeroleh opini audit tanpa modifikasian terindikasi menyajikan pelaporan under-/ overstatement yang disengaja (fraud). Nampak bahwa auditor sebagai filter terakhir tidak mampu mendeteksi kecurangan sehingga perlu dilakukan audit khusus oleh Auditor lain. Melalui pengujian hipotesis, penelitian ini akan menganalisis hubungan antara “karakteristik individu” yang meliputi kompetensi dan independensi, “karakteristik lingkungan kerja auditor” yang meliputi beban kerja dan etika, dengan kemampuan auditor dalam mendeteksi kecurangan. Penelitian ini mengumpulkan data primer dengan menyebar kuesioner pada Kantor Akuntan Publik (KAP) di Kota Semarang. Jumlah responden dalam penelitian ini sebanyak 82. Demografi Responden didominasi oleh tingkat pendidikan S1. Hal ini yang menyebabkan tidak didukungnya hipotesis yang menyatakan variabel kompetensi berpengaruh positif terhadap kemampuan auditor dalam mendeteksi kecurangan, karena karakteristik responden yang homogen dilihat dari tingkat pendidikannya. Variabel independensi tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan dan variabel etika kerja bukan merupakan variabel moderasi karena tingkat signifikansi probabilitas dari koefisien interaksi variabel independen dengan variabel moderator tidak signfikan (>0.05). Hal yang menarik dalam penelitian ini adalah beban kerja berpengaruh positif terhadap variabel kompetensi terhadap variabel kompetensi auditor dalam mendeteksi kecurangan. Meskipun hipotesis tidak didukung, fenomena ini dapat dijelaskan dalam literatur perilaku organisasi bahwa hubungan beban kerja dengan kinerja tidak sepenuhnya berupa hubungan yang linear melainkan hubungan non linear. Pada titik nol sampai dengan titik tertentu (puncak) beban kerja dapat meningkatkan kinerja. Namun mulai pada titik tertentu/puncak tersebut beban kerja dapat menurunkan kinerja karyawan.
Stakeholder Pressure and Its Effect on Sustainability Report Indah Fajarini Sri Wahyuningrum; Muhammad Ihlashul’amal; Retnoningrum Hidayah; Fitrarena Widhi Rizkyana
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 20, No 2 (2023): July 2023
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v20i2.494-506

Abstract

The quality of corporate sustainability reports in Indonesia is unfortunately found to be lacking, with a rating of only 53.6%. This is significantly lower compared to the average of other Southeast Asian countries. However, stakeholders are becoming more aware of their role in encouraging public companies to disclose sustainability information. This study intends to look at the quality of sustainability reports released by Indonesian public firms, as well as the impact of stakeholder pressure on these reports' quality. Data from annual and sustainability reports of businesses listed on the Indonesia Stock Exchange between 2016 and 2020 are used in the research, which is based on GRI's G4 guidelines and the GRI Standards 2016. The study looks at numerous stakeholder pressures, including pressure from creditors, media exposure, the Big Four accounting firms, employees, consumers, environmentally sensitive industries, and shareholders. The results show that companies with significant media coverage typically produce sustainability reports of high quality. However, pressure from other stakeholders has not been found to have a significant impact on the quality of these reports. This study provides valuable insights into the state of sustainability reporting in Indonesia and aims to encourage stakeholders to actively participate in promoting a sustainable industry.   
Pengaruh Ukuran Perusahaan, Ukuran Dewan dan Struktur Kepemilikan terhadap Environmental Disclosure pada Perusahaan Sektor Energi di Indonesia, Malaysia, Thailand dan Singapura tahun 2019 Indah Fajarini Sri Wahyuningrum; Maya Syarifah Amalia
Accounthink : Journal of Accounting and Finance Vol. 8 No. 02 (2023): Oktober 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v8i02.8693

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, ukuran dewan, struktur kepemilikan. Sampel pada penelitian ini menggunakan 112 perusahaan sektor energi yang terdaftar pada Bursa Efek Indonesia, Bursa Malaysia, Stock Exchange Thailand, Singapore Exchange. Data pada penelitian ini diolah dengan Analisis Regresi Berganda menggunakan SPSS 25. Ukuran dewan perusahaan berpengaruh positif signifikan terhadap environmental disclosure. Kepemilikan asing berpengaruh positif signifikan terhadap environmental disclosure. Kepemilikan institusional tidak berpengaruh signifikan terhadap environmental disclosure. Kepemilikan manajerial berpengaruh negatif signifikan terhadap environmental disclosure.
DIVERSIFIKASI DAN BRANDING PRODUK OLAHAN RAMBUTAN DALAM MENINGKATKAN KETAHANAN PANGAN DAN EKONOMI MASYARAKAT DESA KALISALAK Fitrarena Widhi Rizkyana; Kuat Waluyo Jati; Linda Agustina; Indah Fajarini Sri Wahyuningrum
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.21478

Abstract

Komoditas rambutan menjadi salah satu komoditas yang memiliki produktivitas tinggi di Desa Kalisalak, Kecamatan Batang, Kabupaten Batang. Badan Pusat Statistik (2021) mencatat produksi buah rambutan terutama di Kabupaten Batang mengalami peningkatan yang signifikan di tahun 2020. Pada 2019 produksi buah rambutan mencapai 26.910 kg dan 43.210 ton pada 2020 atau meningkat sebanyak 60,5% dalam setahun. Akan tetapi, harga yang rendah saat musim panen menjadikan rambutan tidak memiliki keunggulan ekonomi dibandingkan komoditas buah lain. Disisi lain, permasalahan limbah kulit rambutan yang terbuang dapat berdampak terhadap lingkungan. Oleh karena itu, pengabdian ini dilakukan dengan memberikan solusi inovatif dengan diversifikasi produk olahan rambutan menjadi asinan daging buah dan minuman seduh kulit rambutan. Tim pengabdian melakukan workshop dan pelatihan untuk membuat produk olahan rambutan sekaligus meningkatkan ketahanan pangan dan ekonomi masyarakat Desa Kalisalak. Tim pengabdian juga menginisiasi branding dan pemasaran produk melalui Pusat Belanja sahabat Lingkungan Kalisalak di Desa Kalisalak. Pengabdian ini diharapkan dapat meningkatkan ketahanan pangan dan kesejahteraan ekonomi masyarakat.
Actors’ Interaction in Developing Village Tourism:A Case of Borobudur Tourism Shanty Oktavilia; Indah Fajarini Sri Wahyuningrum; Sri Utami; Sri Hestiningsih Widiyanti; Wiwin Widiastuti; Herlina Kurniawati
International Journal of Integrative Sciences Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i11.6938

Abstract

This research aims to develop a tourism village     development strategy based on stakeholder interaction as an economic recovery effort. This descriptive qualitative research used the hexa-helix concept and was conducted in 20 tourist villages in the Borobudur Temple Area. This research uses primary and secondary data involving 42 respondents. It consists of Pokdarwis (Tourism Awareness Group) administrators, BUMDes (Village-Owned Enterprise) administrators, Balkondes managers, Cluster Discussion Forum (FRK) managers, as well as village officials who have information related to tourism village business profile. The results of this research are as follows: Firstly, the central government can synergize with regional governments and related technical agencies to carry out breakthrough tourism policy innovations in the Borobudur area, namely by simplifying permits to encourage investment while preserving the village environment. Second, the business world and industry can contribute through CSR programs by facilitating training and mentoring activities needed by the community. Third, universities have a moral responsibility in village development. One way that can be done is by committing to involve students directly in developing the Borobudur tourist area. Fourth, community organizations are government partners who catalyze changes. Fifth, mass media is a forum for promoting the potential of the Borobudur tourist area by utilizing the digital era to reach a wider community
Co-Authors - FACHRURROZIE Adam Bangkit Arsyada Adila, Arina Ain Hajawiyah Aji, Tri Susilo Wahyu Akmal, M Amal, Muhammad Ihlashul Andryan Setyadharma Asrori Asrori Badingatus Solikhah Dea Afita Dhini Suryandari, Dhini Fian Tri Rohmah Fitrarena Widhi Rizkyana Gymnastiar, Hamzah Hasan Mukhibad Herlina Kurniawati Ihlashul’amal, Muhammad istiqomah istiqomah Jati, Kuat Waluyo Kayati, I N Linda Agustina Lisdiana Lisdiana Maya Syarifah Amalia Muhammad Ihlashul’amal Muhammad Khafid Nanik Sri Utaminingsih Nilam Putri Niswah Baroroh Oktavianawati, Leny Perdana, Anugrah Rinata Pertiwi, Meilani Intan Prabowo Yudo Jayanto Putri, Nilam Putri, Tiara Tirta Andrissa Rahayu Dinassari Rahayu, Rita Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Rizqi, Dessy Munfa’ati Rohmah, Fian Tri Safitri, Lisdiana Saputra, Alan Dharma Sari, Alda Permata Shanty Oktavilia Siti Markhamah Sri Hestiningsih Widiyanti Sri Utami Sriningsih Sriningsih Suci Sularsih Suciati Suciati Sukirman - Sularsih, Suci Syaiful Anwar Tania Wicaksana Yuneldi Tauhida, Tihana Tyan Zahrotuddinia Trisni Suryarini Wiwin Widiastuti Wulandari, Retno Asih Zahid, Anwar