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All Journal Jurnal Akuntansi Indonesia IJIBE (International Journal of Islamic Business Ethics) Indonesian Journal of Community Services Journal of Advanced Multidisciplinary Research Interdisciplinary Social Studies Journal of Social Research Jurnal Manajemen Perbankan Keuangan Nitro Balance : Jurnal Akuntansi dan Manajemen Journal of Accounting and Finance Management (JAFM) Jurnal Sosial dan Sains Majapahit Journal of Islamic Finance dan Management Journal of Law & Policy Review Majapahit Journal of Islamic Finance dan Management
Indri Kartika, Indri
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Religion Aerospace Engineering Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Physics Public Health Social Sciences

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Peningkatan Nilai Perusahaan Melalui Integrated Reporting: Mediasi Kinerja Lingkungan Cahyani, Habibah Inas; Kartika, Indri
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.115 - 128

Abstract

Firm value is very important for companies because it can affect the views of investors in investing funds in the company. This research will examine the factors that will affect firm value, namely integrated reporting with environmental performance mediation. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) participating in the PROPER program in 2020-2022. The sampling method is purposive sampling so that 113 research samples are obtained. Hypothesis testing was carried out using the linear regression method with a sobel test of mediation. The results showed that integrated reporting has a significant negative effect on corporate environmental performance, corporate environmental performance has a significant positive effect on firm value, integrated reporting has an insignificant negative effect on firm value, and corporate environmental performance cannot mediate the effect of integrated reporting on firm value. This research can be developed by using samples from other industries or adding variables. Companies should comply with environmental regulations. Furthermore, the government can use the results of this research to improve environmental regulations.Keywords: Integrated reporting; corporate environmental performance; firm value ABSTRAKNilai perusahaan sangatlah penting bagi perusahaan dikarenakan dapat mempengaruhi pandangan investor dalam menginvestasikan dana dalam perusahaan. Penelitian ini akan menguji faktor yang akan mempengaruhi nilai perusahaan yaitu integrated reporting dengan mediasi kinerja lingkungan. Populasi penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) peserta program PROPER pada tahun 2020-2022. Metode sampling adalah purposive sampling sehingga didapatkan 113 sampel penelitian. Pengujian hipotesis dilakukan dengan metode regresi linear dengan uji mediasi sobel test. Hasil penelitian menunjukkan integrated reporting berpengaruh negatif signifikan terhadap corporate environmental performance, corporate environmental performance berpengaruh positif signifikan terhadap firm value, integrated reporting berpengaruh negatif tidak signifikan terhadap firm value, dan corporate environmental performance tidak dapat memediasi pengaruh integrated reporting terhadap firm value. Penelitian ini dapat dikembangkan dengan menggunakan sampel dari industri lain atau menambah variabel. Perusahaan sebaiknya mematuhi regulasi tentang lingkungan. Selanjutnya, pemerintah dapat menggunakan hasil penelitian ini untuk memperbaiki regulasi tentang lingkungan.Kata Kunci: Integrated reporting; kinerja lingkungan perusahaan; nilai perusahaan
Peran Aparat Pemerintahan Desa Dalam Mewujudkan Pengelolan Keuangan Desa Yang Efektif Terhadap Pembangunan Purba, Sri Damar Wulan Yasinta; Kartika, Indri; Sitanggang, David Christian; Saragih, Johan Perdana; Herdiansyah, Habib Akbar; Sitorus, Novandiwan; Ivanna, Julia
Journal of Law & Policy Review Vol 1, No 1 (2023): Journal of Law & Policy Review, June
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jlpr.v1i1.65

Abstract

Village development is a process of activities carried out by all village components to incrase community empowerment in achieving prosperity. To create a properous village, effective management of village funds is needed. Effective village financial management can be achieved if the management of village income, village expenditure, and village financing is carried out based on transparent, ccountable and participatory principles and is carried out in an orderly and disciplined budget. The most influential organ to carry out these objectives is the village government apparatus consisting of the village head and assited by village officials such as the village secretariat, regional administrators and technical implementers who are the elements of village administrators. This article aims to determine the role of village government officials in managing village finances and to find out the effectiveness of village financial management. This article uses the literature study method. Therefor, village government planning and budgeting, implementation, administration, reporting, and accountability stages by apllying the four principles mentioned in Permendagri No. 113 of 2014.
Sarana dan Prasarana Pelayanan Publik di Indonesia Sitorus, Nurqowwiyani Zulnun; Anggi, Olivia; Kartika, Indri; Saragih, Johan Perdana; Simanjuntak, March Kevin; Nadapdap, Yaser Pareak Sentosa; Ivanna, Julia
Journal of Law & Policy Review Vol 2, No 2 (2024): Journal of Law & Policy Review, December 2024
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jlpr.v2i2.107

Abstract

Artikel dalam penulisan jurnal ini bertujuan untuk menganalisis  penyelenggaraan program pelayanan publik di Indonesia. Data-data dari artikel pada tulisan ini menggunakan penelususran berbasis studi pustaka dengan metode penelitian kualitatif. Secara khusus jurnal ini membahas mengenai pelayanan publik umum nya merupakan sebuah bentuk pelayanan dimana didalamnya terkait sebuah pelayanan yang berbasis di bidang administrasi,barang dan jasa. Didalam pelayanan ini terdapat sebuah undang undang yang mengikat pada aturan dan perarturan yang berlaku bagi setiap masyarakat dan warga negara dan dijamin dalam mendapatkan hak dan kewajiban nya sesuai dengan ketentuan berlaku. Dalam menyelanggarakan program ataupun tujuan dari kebjjakan publik itu sendiri tidak lah seorangan tetapi dbutuh kan sebuah kerja sama baik dalam aspek pemerintahan dan dukungan masyarakat demi terlaksana nya wujud dan tugas bagi kesejahteraan masyarakat.
Pelatihan Manajemen Modal Qordhul Hasan Pendekatan Spiritual community pada Usaha Mikro Desa Rowosari, Kendal Mutamimah, Mutamimah; kartikasari, Lisa; Kartika, Indri
Indonesian Journal of Community Services Vol 5, No 2 (2023): November 2023
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.5.2.239-246

Abstract

Potensi ekonomi Desa Rowosari tinggi, namun akses permodalan terbatas, tidak ada agunan, dan risiko kredit tinggi. Oleh karena itu, mendesak untuk melaksanakan pengabdian kepada masyarakat dengan memberikan pelatihan Qordhul Hasan Pengelolaan Modal Pendekatan Spiritual Komunitas pada Usaha Mikro di Desa Rowosari Kecamatan Rowosari Kab. Kendal. Tujuan dari pengabdian kepada masyarakat ini adalah untuk menambah wawasan, pengetahuan dan keterampilan mengenai pengelolaan modal qordhul hasan, sehingga dapat meningkatkan kinerja usaha mikronya, dan tidak ada lagi risiko kredit. Qordhul hasan sangat tepat diberikan kepada usaha mikro non bankable, tidak mempunyai agunan dan tidak dikenakan bunga. Metode pengabdian masyarakat ini adalah: a). Survei awal untuk menggali potensi ekonomi dan permasalahan masyarakat di Desa Rowosari, Kecamatan. Rowosari, Kabupaten Kendal. B). Pelatihan Manajemen Modal Qordhul Hasan Menggunakan Pendekatan Spiritual Komunitas pada Usaha Mikro di Desa Rowosari Kecamatan Rowosari Kab. Kendal. C). Pemantauan dan evaluasi Qordhul. Pelatihan pengelolaan modal Hasan. Hasil penelitian menunjukkan bahwa tingkat pengetahuan dan keterampilan qordhul hasan pengelolaan modal pelaku usaha mikro di Desa Rowosari Kec. Rowosari, Kab. Kendal meningkat, sehingga kinerja usaha usaha mikro meningkat.The economic potential of Rowosari village is high, but it has limited capital acces, no collateral, and high credit risk. So, it is urgent to carry out community service by providing Qordhul Hasan Capital Management training with a Spiritual community Approach to Micro Business in Rowosari Village, Rowosari District, Kab. Kendal. The aim of this community service is to increase insight, knowledge and skills regarding qordhul hasan capital management, so that they can improve the performance of their micro businesses, and there will be no more credit risk. Qordhul hasan is very appropriate to be given to non-bankable micro businesses, do not have collateral and no interest. This community service method is: a). Initial survey to explore the economic potential and problems of the community in Rowosari Village, District. Rowosari, Kendal District. b). Qordhul Hasan Capital Management Training Using a Spiritual community Approach for Micro Business in Rowosari Village, Rowosari District, Kab. Kendal. c). Monitoring and evaluating of Qordhul Hasan capital management training. The results show that the level of knowledge and skills of qordhul hasan capital management of micro business actors in Rowosari Village, Kec. Rowosari, Kab. Kendal increases, so that the business performance of micro businesses increases.
Maqasid Sharia-Based Performance Improvement Model: A Case Study in Islamic Banks in Indonesia Kartika, Indri; Kiryanto, Kiryanto; Cahyaningtyas, Rahayu Nur
IJIBE (International Journal of Islamic Business Ethics) Vol 7, No 1 (2022): March 2022
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.7.1.16-29

Abstract

This study aims to develop and analyze a maqosid sharia-based performance improvement model for Islamic banks in Indonesia. First, a comprehensive and relevant literature review is carried out to form a performance improvement model based on maqasid sharia. Furthermore, the model is tested empirically using statistical tests. The results show that Islamic social reporting (ISR) has a positive role in increasing maqasid sharia. Islamic corporate governance (ICG) likewise has a positive function in expanding Islamic social reporting. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. The implication of this result shows that Islamic commercial banks should give more consideration to the level of accomplishment of maqasid sharia, with the application of Islamic corporate governance (ICG) and the better implementation of Islamic social reporting (ISR) under the objectives of sharia banks. Regulators need to make policies in the form of incentives for Islamic banking to carry out their operations optimally and further realize maqasid sharia. The findings of this research have implications for policymakers, the need for a policy on the mandatory implementation of Islamic corporate governance (ICG). This study builds a model that can improve performance based on Islamic maqosid in Islamic banks in Indonesia.
Determinants of the Level of Stock Underpricing When a Company Makes an Initial Public Offering on the Indonesian Stock Exchange in the 2021-2024 Period Yuliana, Indah; Kartika, Indri; Indriastuti, Maya; Najihah, Naila
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.427

Abstract

Underpricing, which refers to the difference between the Initial Public Offering (IPO) price and the closing price on the first trading day, can lead to financial disadvantages for issuers by offering shares below their actual value. This research explores the factors influencing underpricing, including the reputations of underwriters and auditors, financial indicators such as the Debt-to-Equity Ratio (DER) and Earnings Per Share (EPS), firm-specific characteristics like company size and age, as well as profitability as indicated by Return on Equity (ROE). The study analyzed data from 161 companies that launched IPOs on the Indonesia Stock Exchange during the 2021–2024 period, selected through purposive sampling. To assess the impact of these variables on underpricing, a multiple linear regression approach was utilized. The findings indicate that larger firm size, older firm age, higher EPS and ROE, along with reputable auditors, significantly lower the level of underpricing. In contrast, a higher DER contributes to greater underpricing. Meanwhile, underwriter reputation, though positively related, does not exhibit a statistically significant impact. The study acknowledges limitations in the exclusion of industry sector differentiation and reliance on historical data, which may limit the findings’ generalizability. Future research should consider more advanced econometric methods and incorporate additional variables. These findings suggest that investors should prioritize fundamental financial and governance factors over potential short-term gains from underpricing when evaluating IPOs.
The Effect of Good Corporate Governance (GCG), Green Accounting, And Environmental Performance on Corporate Social Responsibility (CSR) (Study of Manufacturing Companies Listed on the IDX in 2021-2023) Nadhifah, Nafisatun; Kartika, Indri
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.432

Abstract

This study aims to obtain empirical evidence on the influence of good corporate governance (GCG), green accounting, and environmental performance on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A total of 139 companies were selected using a purposive sampling technique and analyzed through multiple linear regression. The results reveal that good corporate governance and environmental performance each exert a significant positive influence on CSR disclosure, reinforcing the role of internal control and sustainability practices in promoting transparency. In contrast, green accounting was found to have no significant effect. This non-significant result may stem from variations in the adoption and maturity of green accounting practices across firms, or potential inconsistencies in how green accounting is defined and measured within the Indonesian context. Therefore, future research should consider refining the operationalization of green accounting to capture its potential impact more effectively. Overall, the findings underscore the importance of robust governance and environmental strategies in improving CSR disclosure quality and provide meaningful insights for both corporate management and stakeholders.
The Effect of Environmental Performance, Media Exposure, and Corporate Governance on Corporate Social Responsibility Disclosure Nala Rizka Kamalia; Kartika, Indri
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.435

Abstract

Corporate Social Responsibility (CSR) reflects a company’s ethical responsibility in managing environmental and social impacts as part of sustainable governance. This study examines the influence of Environmental Performance, Media Exposure, Independent Board of Commissioners, and Audit Committee on CSR disclosure. The research uses 189 manufacturing company samples listed on the IDX during 2021–2023, selected through purposive sampling. Data were analyzed using Multiple Linear Regression. Results show that Environmental Performance, Media Exposure, and Audit Committee positively affect CSR disclosure, while Independent Commissioners have a negative effect. The limited timeframe and sampling method may restrict generalizability. Future research should consider longitudinal data and broader variables such as firm growth. Companies are encouraged to adopt global standards like GRI to enhance CSR quality beyond reputational concerns.
The Influence of Green Accounting, Green Innovation, Environmental Performance and Sustainability Report on Company Value Lailatul Elvia, Trisna; Kartika, Indri; Suhendi, Chrisna; Nugrahini, Dian Essa
Journal of Social Research Vol. 4 No. 6 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i6.2564

Abstract

Firm value reflects investor perceptions and is influenced by environmental, social, and governance (ESG) practices. Prior studies show conflicting results on how green initiatives impact company value, particularly in emerging markets like Indonesia. This study investigates the effects of green accounting, green innovation, environmental performance, and sustainability reports on company value in Indonesia’s basic and chemical industry sector (2021–2023). Using purposive sampling, 84 companies were analyzed via multiple linear regression (SPSS 27). Variables were measured through environmental cost disclosures (green accounting), PROPER ratings (environmental performance), and sustainability report indices. Green accounting and sustainability reports negatively affect company value, while green innovation has a positive impact. Environmental performance shows no significant effect. The model’s low Adjusted R² (0.142) indicates other unexplored factors. Companies should prioritize cost-efficient green innovations over symbolic disclosures. Policymakers may need to incentivize genuine sustainability efforts. Future research should expand sectors (e.g., energy) and incorporate variables like profitability to enhance explanatory power.
Determinants of the Level of Stock Underpricing When a Company Makes an Initial Public Offering on the Indonesian Stock Exchange in the 2021-2024 Period Yuliana, Indah; Kartika, Indri; Indriastuti, Maya; Najihah, Naila
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.427

Abstract

Underpricing, which refers to the difference between the Initial Public Offering (IPO) price and the closing price on the first trading day, can lead to financial disadvantages for issuers by offering shares below their actual value. This research explores the factors influencing underpricing, including the reputations of underwriters and auditors, financial indicators such as the Debt-to-Equity Ratio (DER) and Earnings Per Share (EPS), firm-specific characteristics like company size and age, as well as profitability as indicated by Return on Equity (ROE). The study analyzed data from 161 companies that launched IPOs on the Indonesia Stock Exchange during the 2021–2024 period, selected through purposive sampling. To assess the impact of these variables on underpricing, a multiple linear regression approach was utilized. The findings indicate that larger firm size, older firm age, higher EPS and ROE, along with reputable auditors, significantly lower the level of underpricing. In contrast, a higher DER contributes to greater underpricing. Meanwhile, underwriter reputation, though positively related, does not exhibit a statistically significant impact. The study acknowledges limitations in the exclusion of industry sector differentiation and reliance on historical data, which may limit the findings’ generalizability. Future research should consider more advanced econometric methods and incorporate additional variables. These findings suggest that investors should prioritize fundamental financial and governance factors over potential short-term gains from underpricing when evaluating IPOs.
Co-Authors Agustina, Tiara Bulan Ainun Soraya, Munawaroh amalia, decelina firdha Anggi, Olivia Anindya Rahmasari, Meutia Cahyani, Habibah Inas Cahyaningtyas, Rahayu Nur Chrisna Suhendi Fairus Yumna, Uli Herdiansyah, Habib Akbar Indah Yuliana Indrawati Indrawati Ivanna, Julia Kiryanto Kiryanto Lailatul Elvia, Trisna Maya Indriastuti Mutamimah Mutamimah Nadapdap, Yaser Pareak Sentosa Nadhifah, Nafisatun Najihah, Naila Nala Rizka Kamalia Nugrahini, Dian Essa Purba, Sri Damar Wulan Yasinta Putri, Dwi Nika Saragih, Johan Perdana Simanjuntak, March Kevin Sitanggang, David Christian Sitorus, Novandiwan Sitorus, Nurqowwiyani Zulnun