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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Raflesia Akuntansi Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan PRIMER: Jurnal Ilmiah Multidisiplin Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital International Journal of Accounting and Management Research (IJAMR)
Sochib Sochib, Sochib
STIE Widya Gama Lumajang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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CAN CORPORATE GOVERNANCE MEDIATE ENVIRONMENTAL AND SOCIAL IMPACTS ON FIRM VALUE? Meilan, Ria; Susanti, Alifi Tria; Sochib, Sochib
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.42

Abstract

Abstrak – Dapatkah Tata Kelola Korporasi Memediasi Dampak Lingkungan dan Sosial terhadap Nilai Perusahaan?Tujuan Utama – Penelitian ini berupaya menguji peran mediasi tata kelola korporasi dalam mempengaruhi akuntansi manajemen lingkungan dan pengungkapan berkelanjutan terhadap nilai perusahaan.Metode – Metode penelitian ini adalah regresi data panel. Sampel penelitian ini adalah laporan keuangan dan laporan keberlanjutan perusahaan pertambangan dan manufaktur periode tahun 2019-2023.Temuan Utama – Penelitian ini menemukan tata kelola korporasi belum mampu menjadi pemediasi. Temuan ini menandakan tata kelola korporasi masih belum diterapkan dengan baik. Temuan ini masih menjadi tantangan bagi perusahaan sebagai katalisator dalam mengintegrasikan strategi keberlanjutan ke dalam operasional dan pelaporan keuangan.Implikasi Teori dan Kebijakan – Teori stakeholder pada penelitian ini menekankan dengan memenuhi harapan pemangku kepentingan dapat membangun reputasi baik untuk mencapai keberlanjutan. Selain itu, penelitian ini merekomendasikan perusahaan untuk meningkatkan transparansi dan akuntabilitas dengan mengintegrasikan isu lingkungan dan sosial dalam laporan keuangan.Kebaruan Penelitian – Penelitian ini menambahkan tata kelola korporasi sebagai variabel mediasi merupakan upaya baru dalam pencarian penentu kualitas laporan keuangan keberlanjutan. Abstract – Can Corporate Governance Mediate Environmental and Social Impacts on Firm Value?Main Purpose  – This study aims to examine the mediating role of corporate governance in influencing environmental management accounting and sustainable disclosure on firm value.Method – The research method used is panel data regression. The research sample comprises financial and sustainability reports from mining and manufacturing companies for 2019-2023.Main Findings – This study finds that corporate governance has not been able to become a mediating variable. This finding indicates that corporate governance is not being implemented effectively. This finding also remains a challenge for companies as a catalyst in integrating sustainability strategies into their operations and financial reporting.Theory and Practical Implications – The stakeholder theory emphasizes that meeting stakeholder expectations can build a good reputation. Furthermore, this study recommends that companies enhance transparency and accountability by incorporating environmental and social considerations into their financial reports.Novelty – This study introduces corporate governance as a mediating variable, representing a new approach in the search for determinants of the quality of sustainability financial reports.
MENINGKATKAN PENGELOLAAN SMART YOS DI SMAN YOSOWILANGUN LUMAJANG MENUJU PELAPORAN KEUANGAN MANDIRI Sochib, Sochib; Liyundira, Fetri Setyo; Yulianti, Ani
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1738

Abstract

Pengabdian kepada masyarakat ini dilaksanakan untuk mengatasi permasalahan dalam penyajian laporan keuangan di KWU Smart Yos, SMAN Yosowilangun Lumajang, dengan menggunakan pendekatan problem solving. Metode yang digunakan mencakup observasi dan identifikasi masalah, penyusunan program kerja, dan edukasi kepada pengelola usaha. Langkah pertama adalah melakukan observasi untuk memahami kondisi dan permasalahan yang dihadapi mitra sasaran melalui wawancara dan pengamatan langsung. Berdasarkan hasil identifikasi, disusun program yang mencakup tujuan, metode, jadwal, materi, dan sumber daya yang dibutuhkan. Edukasi yang diberikan berfokus pada peningkatan pemahaman pengelola usaha dalam penyajian laporan keuangan yang sesuai dengan standar akuntansi, yang mencakup laporan laba rugi, posisi keuangan, perubahan ekuitas, dan arus kas. Selain itu, templet laporan keuangan disesuaikan dengan kebutuhan usaha, memungkinkan pengelola untuk menyajikan laporan keuangan secara akurat dan efisien. Hasil pelaksanaan pengabdian menunjukkan peningkatan pemahaman pengelola dalam menyajikan laporan keuangan yang mencerminkan kondisi keuangan secara akurat, meningkatkan efisiensi operasional usaha, serta memperkuat kompetensi pengelola dalam bidang akuntansi. Sistem pencatatan yang terstruktur juga mendorong profesionalisme dalam pengelolaan usaha dan meningkatkan disiplin dalam pengelolaan keuangan. Dampak positif lainnya termasuk pengurangan risiko kesalahan pencatatan, peningkatan keberlanjutan usaha, serta pemanfaatan laporan keuangan sebagai alat evaluasi dan perencanaan. Secara keseluruhan, program pengabdian ini memberikan solusi yang berkelanjutan dalam meningkatkan kualitas pengelolaan keuangan di KWU Smart Yos. Kata Kunci: Laporan Keuangan, KWU Smart Yos, IPOS
Examining the Effects of Environmental Management Accounting and Social Disclosure on Firm Value Meilan, Ria; Susanti, Alifi Tria; Sochib, Sochib
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.684

Abstract

Abstract— Examining the connection between social responsibility disclosure and environmental management accounting in raising business value is the primary goal of this study. This study makes use of secondary data gathered from financial statements and sustainable reports in addition to the panel data method, which employs a common impact approach. Using a purposive sampling technique, 190 mining and manufacturing companies that regularly release annual financial statements and sustainable reports during the observation period are selected for the sample of mining and manufacturing companies for the 2019–2023 observation period. With Eviews analysis tools, quantitative data analysis methods are applied. The results of this investigation demonstrate that while social responsibility disclosure affects business value, environmental management accounting has no effect on it. The firm value is impacted by both independent variables at the same time, though. This demonstrates how dedicated the business is to sustainability through social and environmental values. Companies are voluntarily obligated to be socially and environmentally responsible, according to stakeholder theory and the notion of legitimacy, which are the theoretical implications of the study's findings. As stakeholders use information disclosure to evaluate the company's performance, it has also become an essential component of the business. Regulations pertaining to social responsibility and environmental management disclosure requirements can be improved by the government.
PENGUATAN CAPITAL ADEQUACY RATIO MEMENGARUHI NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN BANK UMUM NASIONAL KONVENSIONAL Sochib, Sochib; Liyundira, Fetri Setyo; Ani Yulianti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.689

Abstract

Penelitian ini bertujuan untuk menemukan peran Capital Adequacy Ratio (CAR) untuk memoderasi pengaruh variabel Non Performing Loan (NPL) terhadap variabel Nilai Perusahaan yang dinilai dengan Tobins Q. Fokus penelitian pada bank umum nasional konvensional di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021. Dengan menggunakan purpose sampling terhadap populasi bank umum diperoleh sampel sebanyak 24 bank terpilih. Analisis dilakukan menggunakan teknik Moderated Regression Analysis (MRA) dengan variabel Capital Adequacy Ratio (CAR) sebagai variabel moderasi. Hasil penelitian menunjukkan bahwa Non Performing Loan (NPL) tidak berpengaruh secara signifikan terhadap nilai perusahaan. Tetapi Capital Adequacy Ratio (CAR) mampu memoderasi yang memperkuat atas pengaruh Non Performing Loan (NPL) terhadap nilai perusahaan. Kata Kunci: NPL, CAR, Nilai
How Financial Performance Affects the Value of Conventional National Commercial Banks in Indonesia Sochib, Sochib; Liyundira, Fetri Setyo; Yulianti, Ani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1569

Abstract

The objective of this study is to investigate the impact of financial performance on the firm value of Indonesia’s national commercial banks throughout the years 2017 to 2023, which includes the COVID-19 pandemic. Financial performance is reflected using the Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) indicators, while firm value is reflected by the Price to Earnings Ratio (PER), Operating Expense to Operating Income (OEOI), and Non-Performing Loan (NPL). The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM). The population in this study is a national conventional banking entity listed on the IDX in 2017-2023. Sampling using a purposive sampling technique so that a sample of 23 companies was obtained with 161 observations. The study finds that financial performance negatively affects firm value, revealing a gap between theory and actual outcomes. While ROA declined, PER increased during the study period, indicating that firm value in the banking sector is not solely influenced by short-term profitability. Instead, it is also shaped by market expectations of economic recovery and government policies. These findings offer useful insights for improving management strategies, strengthening risk control, and enhancing long-term firm value.
The Role of Corporate Social Responsibility and Environmental Performance on the Company's Financial Performance Yulianti, Ani; Paramita, Ratna Wijayanti Daniar; Ana, Selvia Roos; Jualiasari, Deni; Sochib, Sochib
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1718

Abstract

This research aims to test and analyze the influence of corporate social responsibility and environmental performance on the company's financial performance. This type of research is a descriptive quantitative research and uses secondary data. The population of this study is manufacturing companies that meet the requirements and operate from 2021 to 2023 The research sampling technique was carried out by purposive sampling method. The manufacturing companies that were the research sample that met the criteria amounted to 25 companies in a 3-year period. This study used multiple linear regression analysis and hypothesis testing. The results of this research hypothesis test show that corporate social responsibility has a positive effect on financial performance, where the company has managed the effectiveness of its resources well. And environmental performance also has a significant effect on the company's financial performance.
Co-Authors Ana, Selvia Roos Ani Yulianti Eka Pratiwi, Yanna Fetri Setyo Liyundira Indrianasari, Neny Tri Jualiasari, Deni Liyundiro, Fetri Setyo Meilan, Ria Moh. Hudi Setyobakti Muhamad Ali Ratna Wijayanti Daniar Paramita Sugiarti, Juniar Susanti, Alifi Tria Susiowati, Susiowati Wiranti, Magda Ella Yulianti, Ani