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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

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

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

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

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

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

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

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.

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

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.

Good Corporate Governance, Firm Size dan Financial Leverage sebagai Determinan Integrated Reporting dan Konsekuensinya Terhadap Firm Value Anindya Rahmasari, Meutia; Kartika, Indri
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2173

Dengan menggunakan pelaporan terintegrasi sebagai penghubung, tujuan dari penelitian ini adalah untuk mengetahui bagaimana GCG, ukuran perusahaan, dan leverage memengaruhi firm value. Objek penelitian terdiri dari perusahaan-perusahaan yang akan masuk dalam indeks BEI LQ-45 dari tahun 2020 hingga 2023. Delapan puluh perusahaan dipilih sebagai sampel dengan menggunakan metode purposive sampling. Gagasan tersebut diuji dengan analisis regresi linier dan uji Sobel. STATA versi 17 digunakan untuk melakukan pengujian. Hasil penelitian menunjukkan tata kelola perusahaan yang baik membuat pelaporan terintegrasi menjadi lebih baik, ukuran perusahaan memperburuknya, dan leverage keuangan membuatnya menjadi lebih baik tetapi tidak banyak. Penelitian ini juga menemukan tata kelola perusahaan yang baik meningkatkan firm value, ukuran perusahaan menurunkan nilainya, leverage keuangan meningkatkan nilainya, dan pelaporan terintegrasi menurunkan nilainya. Keterkaitan antara GCG, ukuran perusahaan, dan leverage keuangan serta firm value tidak dapat dimediasi oleh pelaporan terintegrasi.

The Impact of Board Characteristics and Audit Committee on Tax Avoidance: Empirical Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021–2023 Putri, Dwi Nika; Kartika, Indri
Journal of Advanced Multidisciplinary Research Vol 6, No 1 (2025): July 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.6.1.53-69

Tax avoidance is a common strategy used by companies to reduce their tax burden, which may affect government revenue and reflect the effectiveness of corporate governance. In this context, the role of the board of commissioners and the audit committee is crucial in supervising management decisions related to tax planning. Several studies have investigated the effect of corporate governance mechanisms on tax avoidance, but there is limited evidence regarding specific board characteristics such as gender diversity and meeting frequency. This study aims to examine the influence of board size, board independence, board meeting frequency, board gender diversity, and the audit committee on tax avoidance. The sample of this research consisted of 100 observations from manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. The data were analyzed using Multiple Linear Regression Analysis. The results show that board independence and board gender diversity have a negative and significant effect on tax avoidance, while the audit committee has a positive and significant effect. Meanwhile, board size and board meeting frequency do not have a significant effect. These findings suggest that a stronger presence of independent and female commissioners contributes to more transparent and compliant tax behavior.

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