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Effect of Good Corporate Governance and Sustainability Reporting to the Integrated Reporting Moderation Firm Size Dian Murdianingsih; Agung Prayogi; Tri Handayani
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i1.75

Abstract

The aim of this research is. Analyzing the impact of good governance and its occurrence on integrated reporting with company size as a moderate variable. The research was conducted on mining companies. the period 2019-2021. The research sample was obtained as many as 44 companies with purposive sampling method. The data analysis technique used multiple linear regression, Moderated Regression Analysis. The results of data analysis found that independent commissioner reporting and sustainability had no effect on integrated reporting, and Firm Size is able to moderate the relationship between Good Governance and Sustainability Reporting on integrated reporting. Based on the research results, investors can consider and pay attention to the presence of the audit committee as an internal company before investing.
UPAYA PENINGKATAN OMZET PENJUALAN MELALUI PEMASARAN DIGITAL PADA UMKM TELUR ASIN DAN PUYUH MADE DI DESA GONDANG KECAMATAN TAMAN KABUPATEN PEMALANG Tri Handayani; Arum Yuli Harsih; Muhammad Taufik; Laela May Az Zahra; Mokhammad Umar Abdul Aziz Al Farizi
Migunani Nusantara: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): Migunani Nusantara
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Universitas Nahdlatul Ulama Purwokerto

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Abstract

This community service activity, namely the Business Work Lecture, started from June 17 - July 17, 2023 at one of the MSMEs, namely Salted Eggs and MADE Quail owned by Mrs. Maesaroh, which is located in Gondang Village, Taman District, Pemalang Regency. In this activity we make all efforts to facilitate and assist MSMEs in order to improve business progress by using various programs in the form of: 1.) Creation of UMKM Location Points on Google Maps, 2.) Creation of social media accounts on Instagram, Facebook, and Tokopedia, 3.) Creation of UMKM Logo, 4.) Banner Creation, 5.) Creation of NIB (Business Identification Number), 6.) Making UMKM Product Packaging, Labels, Stickers, 7.) etc. The benefits obtained after this activity ended were obtaining Social Media and Marketplace Promotion accounts, getting a Business Identification Number (NIB), there are signs indicating the location of MSMEs, addresses that can be detected on Google Maps.
Literasi Investasi dan Persepsi Risiko terhadap Keputusan Investasi Generasi Z dengan Financial Technology sebagai Variabel Moderasi di Indonesia Tri Handayani; Santi Suciningtyas; Diah Wuriah Ningsih
Jurnal Kewirausahaan Cerdas dan Digital Vol. 2 No. 1 (2025): Jurnal Kewirausahaan Cerdas dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v2i1.1509

Abstract

The development of Financial Technology (FinTech) has transformed how individuals obtain information, access financial services, and engage in investment activities. The convenience offered by these technologies needs to be supported by adequate investment knowledge and the ability to assess risks to facilitate rational investment decisions. This study aims to examine the effects of investment literacy and risk perception on investment decisions and to investigate the role of FinTech in strengthening these relationships. The study employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to individuals with investment experience and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that investment literacy, risk perception, and FinTech utilization have positive and significant effects on investment decisions. Investment literacy emerges as the strongest factor influencing investment decisions. In addition to its direct effect, FinTech serves as a moderator that strengthens the relationships between investment literacy and investment decisions and between risk perception and investment decisions. These findings highlight that better investment decisions can be fostered by enhancing investment knowledge, improving risk awareness, and utilizing FinTech services appropriately. This study provides practical implications for investors and digital financial service providers in promoting more informed, rational, and adaptive investment decision-making in response to technological developments.