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All Journal Ilomata International Journal of Tax and Accounting Jurnal Abdimas Bina Bangsa Jurnal Akuntansi dan Keuangan
Dwiyanjana Santyo Nugroho
Universitas Media Nusantara Citra
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PEMBUATAN APLIKASI PENCATATAN KEUANGAN DAN MASTER DATA PRODUK BERBASIS DESKTOP UNTUK PROGRAM DIGITALISASI PADA KEDAI LIBONG COFFEE Adi Fitrianto; Dwiyanjana Santyo Nugroho; Felisianus Novandri Rahmat; I Gusti Ayu Agung Aristi Putri
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.531

Abstract

Currently, digitalization has become a crucial requirement in running a small and medium-sized enterprise (UMKM) business. Digitalization has been widely implemented in the operational processes of UMKMs, such as financial recording, inventory management, work management, payments, reservations, customer service, marketing, and even auditing processes. Libong Coffee is a coffee shop from Flores that sells coffee products made from raw materials sourced from Flores. Located on Senen Raya Street in Central Jakarta, Libong Coffee has gained a significant number of customers. Libong Coffee has great potential for growth, but unfortunately, not all operational activities at Libong Coffee are digitalized. Therefore, in this project, our focus is on developing an application with main features of financial data recording and product master data to support the ongoing digitalization program at Libong Coffee. The programming method used in developing this application is the Model View Controller (MVC) model. MVC is a technique that separates code into several components: Model, View, and Controller. Each part has its own functions, and by using this method, it provides additional benefits to application developers. The outcome of this project is an application for Libong Coffee with main features including financial data recording and product master data. This application is expected to assist Libong Coffee in achieving its digitalization goals
Gender Diversity and Sustainability Performance: The Role of Financial Technology Adoption as Moderator Dwiyanjana Santyo Nugroho; Anita
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.910

Abstract

This research is intended to explore the influence of gender diversity on financial and bank environmental performance. In addition, in order to strengthen the impact of gender diversity on financial performance and environmental performance, this research also tests the moderating effect of financial technology adoption. The population in this study examines banks that received the 2022 Digital Banking Awards, which is the research period from 2017-2022. The proportion of women on the Board of Commissioners and the Board of Directors is a proxy for gender diversity. This research method uses random effect models and fixed effect models in regression equations that test financial performance. Meanwhile, the regression model that tests environmental performance uses logit regression. This study shows that the percentage of females on boards has an impact on financial results, but not on environmental performance. The financial and environmental performance is not affected by the gender ratio in the board of directors. Other results show that, although financial technology can enhance the influence of women's representation on boards regarding environmental performance, but it does not have an impact on financial performance. On the other hand, the impact on financial and environmental performance of the proportion of women on the board of directors is not reduced by the adoption of financial technology. The implications of these findings provide input for regulators to determine the threshold for women's involvement on the board of directors.
Pengaruh Kinerja ESG terhadap Kinerja Keuangan Perusahaan dengan Green CEO sebagai Pemoderasi Ahmad Fikri Alamin; Dwiyanjana Santyo Nugroho; Anita Anita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4743

Abstract

This study aims to examine in depth the effect of Environmental, Social, and Governance (ESG) performance on corporate financial performance, by including the role of Green CEO as a moderating variable. The focus of this research is on companies engaged in the energy sector and have been listed on the Indonesia Stock Exchange (IDX) during the period 2023 to 2024. The sample selection was carried out using purposive sampling technique based on certain criteria, so that 75 companies were obtained that met the requirements with a total of 150 data observations for two years of observation. Data analysis was carried out using a quantitative approach with the Moderated Regression Analysis (MRA) method to identify direct effects and effects moderated by the presence of Green CEO. The results of the analysis show that directly, ESG performance does not have a significant influence on the company's financial performance. However, the presence of Green CEO proved to be able to moderate the relationship between ESG performance and financial performance, thus indicating that environmentally oriented leadership can strengthen the contribution of ESG in improving the company's financial performance. This finding provides important implications for companies in considering sustainable leadership aspects as a performance improvement strategy.
Co-Authors Adi Fitrianto Ahmad Fikri Alamin Anita Anita Felisianus Novandri Rahmat I Gusti Ayu Agung Aristi Putri