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All Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Sri Hasnawati
Universitas Lampung, Lampung, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Intellectual Capital, Leverage, Firm Size dan Dampaknya terhadap Financial Distress Arpan Maulana; Sri Hasnawati; R.A.Fiska Huzaimah
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 1 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v15.n1.202309

Abstract

Bank Dunia mencatat sejak akhir tahun 2015, perusahaan industri Indonesia telah menurunkan porsinya terhadap PDB Indonesia hingga tahun 2020. Data tersebut menunjukkan adanya perlambatan kinerja perusahaan manufaktur Indonesia yang berisiko menyebabkan financial distress bagi perusahaan. Tujuan penelitian ini untuk mengetahui faktor atau variabel mana yang dapat mengurangi atau meningkatkan risiko financial distress. Berdasarkan latar belakang, saran dan hasil penelitian sebelumnya. Objek penelitian ini berfokus pada perusahaan manufaktur Indonesia yang mengalami kesulitan keuangan pada tahun 2016-2020. Penelitian ini meneliti tiga variabel bebas yaitu intellectual capital, leverage, firm size, dan satu variabel terikat yaitu financial distress. Oleh karena itu, tujuan utama dari penelitian ini adalah untuk menguji dampak ketiga variabel independen tersebut terhadap financial distress. Perusahaan manufaktur Indonesia yang aktif di Bursa Efek Indonesia (BEI) periode 2016-2020 adalah populasi penelitian . Teknik pemilihan sampel penelitian adalah purposive sampling dan 30 perusahaan manufaktur yang mengalami kesulitan keuangan terseleksi sebagai sampel dengan total 150 observasi. Model regresi linier berganda dengan pendekatan data panel dan uji asumsi klasik digunakan untuk analisis. Software pengolah data yang digunakan adalah Eviews 12. Hasil penelitian membuktikan bahwa Intellectual Capital dan Firm Size berdampak negatif signifikan dan leverage berdampak positif signifikan terhadap kesulitan keuangan.
Pemberdayaan UMKM Desa Purworejo melalui Edukasi QRIS untuk Inklusi Keuangan Digital Mahatma Kufepaksi; Nindytia Puspitasari Dalimunthe; Sri Hasnawati; Lidya Ayuni Putri; Ahmad Faisol; Mutiasari Nur Wulan
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i3.5690

Abstract

Purpose: This activity aims to enhance the digital financial literacy of MSMEs, provide practical skills in the use of QRIS, and offer guidance in its implementation for daily transactions. Moreover, the program seeks to cultivate behavioral changes among local entrepreneurs by encouraging transparency, accountability, and technological adaptation in their business practices. Research Methodology: This activity was conducted on August 28, 2025, and was attended by 30 participants consisting of MSME owners and representatives from the Village-Owned Enterprise (BUMDes). The method used included a sharing session of QRIS and a demonstration of its practical use. Results: Participants demonstrated high levels of engagement and enthusiasm, particularly during the QRIS usage simulation. An increase in participants’ knowledge of QRIS was evident from the improvement in their pre-test (55) and post-test scores (83). Conclusions: The implementation of community service activities focused on training and mentoring in the use of QRIS for MSMEs in Purworejo Village has had a positive impact on increasing the community's digital financial literacy. Limitations: Constraints related to limited smartphone proficiency and the substantial distance to formal financial institutions resulted in this program being confined primarily to socialization efforts. It is anticipated that subsequent community engagement initiatives will be able to provide more comprehensive support, particularly in facilitating MSMEs through the formal QRIS registration and merchant onboarding process. Contributions: By equipping participants with both knowledge and hands-on experience, this initiative contributes to improve MSMEs’ knowledge of QRIS usage and encourage some business owners to begin adopting QRIS in their transactional practices.
From Amanah to Sustainability: CEO Power and ESG in Indonesia Dina Ockta Irani; Ernie Hendrawaty; Sri Hasnawati; Adli Rikanda Saputra
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3918

Abstract

This study tests whether CEO power shapes ESG performance among Indonesian infrastructure firms. We assemble a balanced panel of 24 IDX issuers (2019–2023; 120 firm-years) from Refinitiv ESG and corporate disclosures. Random-effects regressions with robust errors model ESG on CEO tenure, ownership, and duality, controlling for size, leverage, and profitability. Results show CEO tenure is positively and significantly associated with ESG, suggesting experienced yet non-entrenched leadership advances sustainability. CEO duality exhibits a positive but insignificant coefficient, while CEO ownership is negative and insignificant. Model fit is modest (R²≈0.20), implying external forces and broader governance also matter. Findings align Islamic notions of amanah and maslahah: accountable, seasoned leadership better delivers stakeholder welfare through ESG, whereas concentrated personal control does not reliably improve sustainability
Co-Authors Adli Rikanda Saputra Ahmad Faisol Arpan Maulana Dina Ockta Irani Ernie Hendrawaty Lidya Ayuni Putri Mahatma Kufepaksi Mutiasari Nur Wulan Nindytia Puspitasari Dalimunthe R.A.Fiska Huzaimah