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All Journal Jurnal Siasat Bisnis STRATEGIC Measurement : Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal Jurnal Samudra Ekonomi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi dan Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Journal Of Human And Education (JAHE) Jurnal Akuntansi Keuangan dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Conference on Community Engagement Project (Concept) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Entrepreneurship and Community Innovations El-Mujtama: Jurnal Pengabdian Masyarakat International Journal of Economics and Management Research
Mariska Ramadana
Universitas Internasional Batam
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Digital Transformation and ESG Performance: The Critical Role of Green Technology Innovation as a Strategic Link Mariska Ramadana; Jollyn; Dea Tiara Monalisas Butar-Butar
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 1 (2026): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i1.1254

Abstract

Pentingnya kinerja perusahaan dalam ESG semakin mendapat perhatian yang besar; oleh karena itu, perlu untuk lebih mendalami tentang bagaimana perkembangan digital akan berdampak pada kinerja ESG perusahaan. Artikel ini menggunakan perangkat lunak untuk menganalisis data yaitu Stata untuk mengeksplorasi isu-isu yang relevan. Penelitian ini bertujuan untuk mengevaluasi keterkaitan antara transformasi digital dan kinerja ESG perusahaan dengan mempertimbangkan green technology innovation sebagai mediator. Analisis mediasi dilakukan untuk menguji peran green technology innovation dalam memperkuat hubungan antara transformasi digital dan kinerja ESG perusahaan. Hasil empiris menunjukkan hal berikut. (1) Transformasi digital memiliki signifikan positif terhadap kinerja ESG perusahaan. (2) Green technology innovation perusahaan memainkan peran perantara yang signifikan dalam mempromosikan hubungan antara transformasi digital dan kinerja ESG perusahaan. Sehingga dapat disimpulkan bahwa transformasi digital dapat meningkatkan kinerja ESG perusahaan dengan mempromosikan green technology innovation.
PERAN KUALITAS AUDIT DALAM MEMODERASI PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN Dea Tiara Monalisa Butar-Butar; Nur Alisha Ainaya; Mariska Ramadana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9180

Abstract

This research seeks to analyze the role of audit quality in strengthening or weakening the impact of ESG disclosure on firm value (a case study of companies included in the ESG list on the Indonesia Stock Exchange (IDX) during the 2020-2022 period). The disclosures of environmental, social, and governance aspects are regarded as independent variables. Audit quality plays the role of a moderating variable. The dependent variable in this study is firm value. Agency theory and signaling theory underpin this research. The secondary data used in this study comes from the IDX, covering the years 2020 to 2022. The sample selection in this study was carried out through a targeted sampling approach, resulting in 102 observations. A moderated regression technique was applied to assess the hypotheses. The findings suggest that transparency in environmental, social, and governance aspects does substantially impact corporate value. Furthermore, audit quality as a moderating factor meaningfully affect the corporate valuation.
Asistensi Mengajar untuk Meningkatkan Kompetensi Dasar Akuntansi di SMAN 26 Batam Femin Lovitasari; Joanna Rika Variani; Mariska Ramadana; Sari Dewi
Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): Maret 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/se.v4i2.11885

Abstract

Kegiatan Asistensi Mengajar di SMAN 26 Batam merupakan program pendukung pembelajaran akuntansi yang bertujuan untuk meningkatkan pemahaman dasar siswa-siswi terhadap konsep-konsep akuntansi. Observasi awal menunjukkan masih adanya kesenjangan pemahaman pada beberapa materi inti, sehingga diperlukan strategi pembelajaran tambahan yang lebih terstruktur. Melalui pendampingan kelas tambahan, penyusunan bahan ajar yang sistematis, serta koordinasi rutin dengan guru mitra, program ini berupaya membantu siswa-siswi membangun fondasi pengetahuan yang lebih kuat. Luaran dari program ini adalah modul pembelajaran Pengantar Akuntansi yang dirancang sesuai kebutuhan siswa-siswi sebagai sumber belajar lanjutan yang dapat digunakan oleh sekolah. Evaluasi pelaksanaan menunjukkan bahwa interaksi yang lebih intensif, pemberian latihan terarah, dan penggunaan metode pembelajaran kontekstual mampu meningkatkan keaktifan serta kepercayaan diri siswa-siswi dalam memahami materi. Dengan demikian, program Asistensi Mengajar berkontribusi dalam menciptakan proses pembelajaran akuntansi yang lebih efektif dan relevan untuk mempersiapkan siswa-siswi menghadapi perkembangan kurikulum serta kesiapan memasuki jenjang perkuliahan di bidang akuntansi dan keuangan di masa mendatang.
Implementasi Sistem Pengendalian Manajemen terhadap Perusahaan PT Mitra Logistik International Mariska Ramadana; Carrolyn Febrianti
Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/se.v4i1.11896

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan di PT Mitra Logistik International (MLI Cargo), sebuah perusahaan jasa logistik yang memiliki bidang di pengiriman internasional. Permasalahan utama yang tengah dihadapi mitra adalah belum adanya sistem pengendalian manajemen yang terstandarisasi, khususnya dalam koordinasi dan komunikasi antar bagian gudang dan administrasi. Kondisi tersebut menyebabkan adanya ketidakefisienan kerja, kesalahan kerja hingga adanya kerugian finansial. Metode pelaksanaan kegiatan meliputi observasi lapanan, wawancara dengan staf dan manajer. Berdarsarkan hasil analisis, disusun luaran berupa Standar Operasional Prosedur (SOP). Selain itu, penulis juga mengembangkan sistem inventaris melalui MS Access untuk membantu proses pencatatan barang masuk dan keluar hingga pengecekan stok. Implemenrasi SOP dan pengenalan sistem dilakukan melalui sosialisasi. Hasil kegiatan menunjukkan adanya peningkatan efektivitas kerja, penurunan kesalahan pencatatan, serta komunikasi yang lebih tertib antar divisi. Dari kegiatan ini direkomendasikan agar perusahaan terus melakukan evaluasi berkala dan memperkuat penerapan SOP untuk menjaga adanya keberlanjutan sistem manajemen.
STRENGTHENING FIRM PERFORMANCE THROUGH ENTERPRISE RISK MANAGEMENT AND SUSTAINABILITY PERFORMANCE: EVIDENCE FROM INDONESIA Mariska Ramadana; Sellina Monica; Robby Krisyadi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.857

Abstract

Growing global economic uncertainty and increasing sustainability demands in developing countries, including Indonesia, require firms to integrate risk management with sustainability strategies better. This study aims to examine the effect of ERM on firm performance while accounting for sustainability performance. The study employs panel data regression on 120 non-financial companies listed on the Indonesia Stock Exchange during the period 2019–2023. The results show that both ERM and sustainability performance have a positive effect on firm performance. However, sustainability performance does not mediate the relationship between ERM and firm performance. These findings suggest that risk management and sustainability contribute to firm performance through different pathways. In practice, firms need to align risk management with sustainability strategies better, while regulators should strengthen sustainability disclosure standards.
The Role of Board Composition on ESG Disclosure: An Analytical Study in Indonesia Iskandar Itan; Rendy Diaz Hilrian; Mariska Ramadana
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2817

Abstract

Market capitalization and Environmental, Social, and Governance (ESG) disclosure have become increasingly interconnected in contemporary corporate governance, yet the mechanisms through which board composition influences ESG transparency in emerging markets remain insufficiently explored. This study examines the relationship between board characteristics and ESG disclosure quality among Indonesian listed companies, specifically analyzing how these relationships manifest across different market capitalization thresholds. Using panel data regression analysis of 256 observations from 64 Indonesian Stock Exchange companies over 2019-2022, this research investigates the effects of board size, board meetings, female board representation, audit committee size, nomination and remuneration committee size, and board compensation on ESG disclosure practices. The study addresses a critical research gap by providing empirical evidence from Indonesia's underrepresented emerging market context, where corporate governance structures and disclosure practices differ markedly from Western frameworks. Results reveal that market capitalization demonstrates no significant impact on ESG disclosure quality, contradicting conventional expectations. Board size and female director representation exhibit unexpected negative relationships with ESG disclosure, suggesting coordination challenges and potential tokenistic appointments within Indonesian contexts. Conversely, audit committee size, nomination and remuneration committee size, and board compensation demonstrate robust positive associations with ESG transparency, highlighting their critical roles in enhancing oversight capacity and aligning managerial incentives. This research contributes theoretically by challenging universal governance prescriptions and demonstrating contextual variations in board mechanism effectiveness within emerging economies. Practically, findings suggest Indonesian corporations should prioritize committee-based governance structures and performance-linked compensation over numerical board expansion. Policymakers should emphasize substantive governance effectiveness through director training and accountability mechanisms rather than mandating demographic diversity targets alone. Future research should pursue longitudinal analysis and qualitative investigations to illuminate temporal dynamics and cultural mechanisms underlying governance-ESG relationships in Southeast Asian markets.
Does CEO popularity affect climate change disclosure? Evidence from Indonesian firms Chandra, Budi; Ramadana, Mariska; Robin, Robin; Melysa, Melysa; Surny, Surny
Jurnal Siasat Bisnis VOL 30, NO 2 (2026)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol30.iss2.art3

Abstract

Purpose – This study examines the effect of CEO popularity, including celebrity CEO (CELEB) and star CEO (STAR) on climate change disclosure (CCD) in Indonesian firms.Design/methodology/approach – This study analyzes data from 2020 to 2023, sourced from companies listed on the Indonesia Stock Exchange (IDX), and applies several statistical methods, including data panel regression to examine the relationship between CELEB and STAR to CCD, coarsened exact matching (CEM) to reduce selection bias, generalized least squares (GLS) to address heteroskedasticity and autocorrelation, and the two-stage Heckman model to mitigate endogeneity arising from sample selection bias. We further conducted a comparative analysis between firms led by STAR and NON-STAR to investigate whether the impact of CEO characteristics differs across the two groups.Findings – The empirical results show that both measures of CEO popularity are positively and significantly associated with the level of CCD. Firms led by CELEB or STAR consistently exhibit higher CCD scores compared firms led by less prominent executives. This finding indicates that CEO popularity is a meaningful explanatory factor in explaining cross-sectional variation in CCD.Research limitations/implications – This study is limited by proxy-based measures of CEO popularity, a short observation period, and its focus on Indonesian listed firms without industry-level analysis. Future research may examine broader sustainability dimensions, explore different institutional contexts, or use qualitative approaches to better understand CEOs’ perceptions of their public image in relation to environmental responsibility.Practical implications – This implies that companies can leverage CEO reputation to improve CCD and meet stakeholder expectations, while regulators may consider promoting disclosure practices that utilize executive visibility as a driver of corporate sustainability.Originality/value – This study addresses a relatively underexplored area by examining the impact of CEO popularity, as manifested through CELEB and STAR status, on CCD in Indonesia. This study makes a pioneering contribution to the literature on corporate sustainability by examining executive reputation as a driver of CCD in emerging markets.
Financial Technology on Banking Financial Performance with Audit Quality as Moderating Variable Dea Tiara Monalisa Butar-Butar; Serly Serly; Mariska Ramadana
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): February
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6126

Abstract

The purpose of this study is to determine the effect of fintech on banking financial performances as seen from profitability and liquidity risk with audit quality as moderating variable. The urgency of this research is due to the inconsistency of results in testing the effect of fintech on banking financial performance. In addition, this study also considers the audit quality variable as moderating variable to see whether the audit quality can stengthen or weaken the effect of fintech on banking financial performance. This research is descriptive research with quantitative approach. The population used in this study were all banking companies listed on the IDX for the 2020-2022 period. The study’s samples, which were chosen using the purposive sampling technique, include banks that periodically released yearly financial reports throughout the research period and have used fintech services such phone, SMS, and internet banking. Managing data using Eviews 12. The findings demonstrated that financial technology significantly affects LDR and ROA. However, as a moderating variable, the audit quality variable has no discernible effect on ROA or LDR.
The Attention Trap: Busy and Star CEOs’ Influence on Carbon Emissions Chandra, Budi; Ramadana, Mariska; Tang, Sukiantono; Sari, Tedia; Surny
Gorontalo Accounting Journal Volume 9 Issue 2 October 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i2.4668

Abstract

This study investigates how busy CEO and star CEO shape corporate carbon emission disclosure (CED) practices in Indonesia. Using a sample of 743 firms listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2023, the analysis applies panel data regression, supported by robustness tests, including coarsened exact matching (CEM) and generalized least squares (GLS) to verify the stability of the results. The results indicates that both busy CEO and star CEO have a significant positive impact on CED, as firms led by such CEO tend to adopt more transparent and comprehensive CED practices. These findings are consistent with upper echelons theory, which posits the characteristics, experiences, and visibility of CEO shape firms’ strategic decision. By analyzing the role of busy CEO and star CEO, the study offers new evidence on how these characteristics are associated with firms’ CED practices.
Co-Authors Anita Anita Budi Harsono Carrolyn Febrianti Chandra, Budi Dea Tiara Monalisa Butar-Butar Dea Tiara Monalisas Butar-Butar Erna Wati Febrianti, Carrolyn Femin Lovitasari Hidayah, Yulias Irawan, Helen Iskandar Itan, Iskandar Ivone, Ivone Jesslyn Jesslyn Joanna Rika Variani Jollyn Julia Julia Karina, Ria Krisyadi, Robby Melita Melita, Melita Melysa, Melysa Nadila, Nadila Nur Alisha Ainaya Nurul Istiqomah Phang, Serena Pratama, Vincent Tio Rendy Diaz Hilrian Robin Robin Robin Robin, Robin Sari Dewi Sari, Tedia Sellina Monica Serly Serly Serly, Serly Surny Surny, Surny Syafitri, Icha Tang, Sukiantono Vellin, Mellinda Volensya, Joslyn Wisnu Yuwono Yulias Hidayah