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All Journal Jurnal Ekonomi Jurnal ASET (Akuntansi Riset) CARADDE: Jurnal Pengabdian Kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomi Trisakti Journal of Social And Economics Research Asia Pacific Journal of Management and Education JURNAL ABDIKARYASAKTI Indonesian Management and Accounting Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Creative Student Research International Journal of Entrepreneurship and Sustainability Studies Jurnal Informatika Ekonomi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Asian Journal of Social and Humanities International Journal of Technology and Education Research
Juniati Gunawan, Juniati
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DETERMINANTS OF REGIONAL TAX REVENUES WITH DOMESTIC INVESTMENT AS MODERATING VARIABLE Panggabean, Maria Christina; Gunawan, Juniati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4389

Abstract

Tax revenue received by the government is used to provide infrastructure in each region. A decrease in tax revenue has a negative impact on the provision of public facilities for the society, so that taxes are one of the responsibilities and forms of society contribution to the government. This study was conducted to find out whether gross regional domestic product, the number of manpower, and domestic investment as moderating variables influence regional tax revenue. The population in this study were all provinces in Indonesia with a period of 2017-2022. Sampling using purposive sampling. Data analysis using panel data regression. The amount of data observed is 198 data. The results showed gross regional domestic product, and the number of manpower has a positive influence on regional tax revenue, while domestic investment is not able to moderate gross regional domestic product and the number of manpower on regional tax revenue.
The Effect of Sustainability Financial Disclosure, Sustainability Governance and Financing In The Sustainable Business Activities Category On The Share Price of Banks Listed On The Indonesia Stock Exchange Trinanda Derzhava, Nikita; Gunawan, Juniati
Asian Journal of Social and Humanities Vol. 2 No. 4 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i4.214

Abstract

This research aims to determine the influence of sustainable financial disclosure, sustainable governance and financing in the category of sustainable business activities on banking share prices listed on the Indonesia Stock Exchange. Based on data processing from 40 banks listed on the Indonesia Stock Exchange, the results showed that sustainable financial disclosure using the GRI FS indicator had a significant positive effect on the share prices of banks listed on the Indonesia Stock Exchange. Meanwhile, sustainability governance does not have a significant effect on the price of banking shares listed on the Indonesia Stock Exchange, and environmental costs do not have a significant effect on the price of banking shares listed on the Indonesia Stock Exchange
Memperkuat Jejaring dan Komitmen Kerja Sama untuk Menciptakan Kampus Berkelanjutan Minarti, Astari; Sunaryo, Thalia; Gunawan, Juniati
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2024): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v7i1.2430

Abstract

The Sustainability Campus Regional Workshop was conducted as one of the activities to share, increase awareness and knowledge amongst campus stakeholders, both internal and external, in implementing concrete sustainability activities. This activity is expected to increase the collaboration amongst campus members in order to create a balance environmental, social and governance performance. The methods used in this workshop are carried out by delivering materials from related resource people which could be applied into sustainability campus concept. Interactive discussions, questions and answers and sharing experiences amongst participants were conducted. The results showed that the implementation of a sustainable campus is still facing some challenges, such as lifestyle and awareness of the importance of adopting a sustainable mindset is still low. The implementation of sustainable campus concept is currently not optimal. This activity needs to be followed-up by stakeholders and campus leaders, particularly in developing policies and real actions.
Environmental, Social, and Governance (ESG) Performance Evaluation to Reduce Potential Greenwashing Based on Sustainable Fitch Index Gunawan, Juniati; Gunawan, Irene; Liu, Ying Chieh
International Journal of Entrepreneurship and Sustainability Studies Vol. 3 No. 2 (2023): December 2023
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v3i2.1773

Abstract

Increasing company awareness of environment, social, and governance (ESG) issues is getting more important in relation to financial performances. Investors and other stakeholders require ESG-related information to help them making decisions, in particular investment decisions. This study employed the Sustainable Fitch index to assess the ESG performance, by examining Company G as a case study as this company is considered the first company in Indonesia which went through Sustainable Fitch index evaluation. Sustainable Fitch index was chosen as this index is considered the most related ESG index for companies who would like to publish sustainability bonds and it has a unique methodology. The findings suggest that any companies conducting a Sustainable Fitch ESG assessment should calculate scope 3 emissions and clarify the emission reduction target timeline, including target verification with respect to the United Nations' Science-Based Target (SBT) or net zero targets. These measurements are considered as part of environmental accounting, an emerging accounting issues, related to sustainability. Besides, social performances are also crucial, and one of them is improving the number of women in management positions at all levels.
Greening the Bottom Line: How Do Banking Sectors Implement Technology to Support Sustainable Development Goals in Innovation? Gunawan, Juniati; Ambarita, Indah Olivia; Putri, Aghnia Nadhira Aliya; Lee, John Chuan Guan
International Journal of Entrepreneurship and Sustainability Studies Vol. 4 No. 1 (2024): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v4i1.2316

Abstract

The urgent need to align banking practices with the Sustainable Development Goals (SDGs) has become increasingly apparent, particularly in the context of fostering industry, innovation, and infrastructure. The primary issue at hand is the insufficient integration of SDG 9 into banks’ core strategies and operations, despite its critical importance for sustainable development. The novelty of this study lies in its detailed examination of the extent to which Indonesian banks support SDG 9 through their reported activities, an area that has been underexplored in previous research. This research aimed to investigate the level of support from banking industries to the Sustainable Development Goals (SDGs), with a particular focus on SDG 9: industry, innovation, and infrastructure. This study utilized a content analysis approach to collect secondary data from the sustainability reports of 44 banks listed on the Indonesia Stock Exchange between 2017 and 2020, resulting in 176 observations. In cases where sustainability reports were unavailable, annual and combined reports were used as unit analyses. The findings revealed that Indonesian banks have undertaken various activities to support SDGs, and there has been an increasing trend in disclosure from 2017 to 2020. However, the study found that a significant role of technology transformation, which should lead to innovation and support for SDG 9, was lacking. This finding suggests that SDGs are still primarily measured by external activities rather than internal activities, despite the importance of business strategy in supporting SDGs. Another significant finding was that micro, small, and medium enterprises (MSMEs) received the most support for sustainable business activity categories (SBAC). The research contributes to the literature by providing insights into the level of support for SDG 9 and SBACs. The study also underscores the importance of measuring the impact of digital banking services, which have been widely implemented, and the need for significant support for SBAs in the environmental sector.
PENGARUH PERTUMBUHAN PERUSAHAAN, EARNING PER SHARE, DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL KONTROL Ramma, Annamali Lolo; Gunawan, Juniati
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18143

Abstract

Hasil yang diteliti yaitu untuk menganalisis pengaruh antara pertumbuhan perusahaan, earning per share, dan struktur modal pada kebijakan dividen dengan umur perusahaan sebagai variabel kontrol pada perusahaan yang berada di daftar Bursa Efek Indonesia (BEI) tahun 2018-2022. Penelitian ini menggunakan populasi yaitu perusahaan sektor layanan perdagangan dan investasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Penelitian dapat dilakukan dengan menggunakan sampel dari 167 perusahaan menggunakan proses yang disebut Purposive Sampling Analisis linier berganda adalah teknik analisis yang digunakan. Penambahan variabel kontrol Umur Perusahaan pada topik penelitian ini didasarkan bahwa perusahaan yang tua akan lebih dipercaya oleh investor daripada perusahaan yang baru karena perusahaan yang sudah lama berdiri tingkat penghasilan laba yang akan dibagikan dalam bentuk dividen sangat baik. Perolehan akhir pada penelitian adalah pertumbuhan perusahaan berdampak negatif pada kebijakan dividen, earning per share berdampak positif pada kebijakan dividen, dan struktur modal tidak berdampak pada kebijakan dividen.
CAPITAL MENGALAMI PENINGKATAN ATAS IMPLEMENTASI RESTRUKTURISASI DARI SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA PERUSAHAAN PERBANKAN Ciana, Mery; Juniati Gunawan
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19396

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh restrukturisasi kredit terhadap kesehatan keuangan yang dinilai dari sebelum dan sesudah pandemi COVID-19 pada perusahaan perbankan dengan menggunakan metode CAMEL (Capital, Asset, Management, Earnings, Liquidity). Populasi yang diambil dalam penelitian ini adalah perusahaan perbankan dalam Bursa Efek Indonesia (BEI) selama tahun 2017 sampai dengan 2022. Sampel yang berhasil tersaring melalui purposive sampling adalah sebanyak 42 perusahaan sebagai sampel perusahaan perbankan yang nantinya menghasilkan 525 data yang dapat dijadikan sebagai sampel. statistik deskriptif one sample test, uji beda rata-rata berpasangan dan uji hipotesis digunakan sebagai metode analisis data dalam penilitian ini. Hasil yang didapat dalam penelitian ini menunjukkan bahwa pada nilai capital memiliki pengaruh setelah adanya restrukturisasi kredit, sedangkan nilai Asset, Management, Earnings, Liquidity tidak terdapat pengaruh setelah adanya restrukturisasi kredit pada tahun 2017-2022.
Blue Finance: Is this supporting SDG 14 Financing Gap Wanta, Derry; Khomsiyah, Khomsiyah; Gunawan, Juniati
International Journal of Social and Management Studies Vol. 4 No. 1 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i1.286

Abstract

The stagnation of the worlds traditional land-based economies and the depletion of natural resources on land has fuelled interest in the development of the marine economy. Indonesia is the largest archipelagic country in the world, with 70% of its area covered by ocean. Its potential to establish a Blue Economy as a government revenue source can help achieve the targets of SDG 14. Indonesia Minister of Finance and Ministry of National Planning reiterated that the President had asked government officials to look into potential aspects of the maritime sector so that the Blue Economy becomes an important aspect. To establish Blue Economy, need effort to develop Blue Finance and the governance. The following question will be addressed in the paper: How Blue Finance in Indonesia support the achievement of SDG 14?. The primary method employed in this research is qualitative and involves a desk study and interviews with relevant respondents. The results reveal that currently, Government of Indonesia (GoI) focus to complete 14.4.1 (proportion of fish stocks within biologically sustainable levels) and 14.5.1 (protected area coverage in relation to marine areas). There are no figures available regarding the ideal financial needs to achieve SDG 14 in Indonesia until 2030 until yet, however process in on going. There is an essential collaborate with all potential stakeholders to speed up the establishment of Blue Economy in Indonesia in order to achieve SDG 14 target. Furthermore, the Blue Finance Advisory Committee in Government should establish to synergize and coordinate all stakeholder
PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE DAN INSTITUTIONAL OWNERSHIP, TERHADAP FINANCIAL STATEMENT FRAUD DENGAN AUDIT QUALITY SEBAGAI VARIABEL MODERASI Pratiwi Adiarta; Juniati Gunawan
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1251

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, good corporate governance, dan institutional ownership terhadap financial statement fraud dengan Audit Quality sebagai variabel moderasi. Penelitian menggunakan data sekunder berupa laporan tahunan perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2022–2024 dengan total 192 observasi. Analisis data dilakukan menggunakan regresi linier berganda dan model interaksi. Hasil penelitian menunjukkan bahwa good corporate governance berpengaruh negatif dan signifikan terhadap financial statement fraud, sedangkan financial distress, institutional ownership, dan audit quality tidak berpengaruh signifikan. Selain itu, audit quality tidak mampu memoderasi hubungan antara variabel independen dan Financial Statement Fraud. Temuan ini menunjukkan bahwa penguatan tata kelola perusahaan berperan penting dalam pencegahan kecurangan laporan keuangan.
The Role of Anti Corruption: Any Influence of Environmental and External Cost, Carbon Emissions, Employee Turnover, Also Stock Returns to Firm Value Gunawan, Juniati; Rosady, Gempar
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5383

Abstract

This research aims to examine the influence of Environmental Costs, Carbon Emissions, Employee Turnover, Stock Returns, and External Costs as components of the Environmental, Social, and Governance (ESG) framework on firm value, with Anti-Corruption as a moderating variable. The study focuses on companies in the carbon sector in Indonesia. A quantitative method was used by collecting data through company documentation from those listed in the carbon exchange sector. Data analysis was conducted using multiple regression and moderation techniques. The results indicate that Environmental Costs have a positive impact, Carbon Emissions have a negative impact, and Stock Returns have a significant positive effect on firm value, as measured by Net Profit Margin. In contrast, Employee Turnover, External Costs, and Anti-Corruption do not show a significant effect on firm value. These findings provide useful insights for companies to improve ESG practices and can serve as a reference for regulators and other stakeholders in developing policies that support the growth of carbon sector companies in Indonesia.
Co-Authors Adawiyah, wiwiek Robiatul Akbar Evandio Ambarita, Indah Olivia Andi Aditya Hardinto Anggriani, Devi Arda, Devid Putra Ario Wicaksono, Dading Damas Ariyani, Ratna Desi Aulia Tri Utama CG, John LEE Ciana, Mery Cindy Loren Panggabean Derry Wanta Dhammika Lie, Euro Prishadda Estralita Trisnawati Etty Murwaningsari Fajar Kurniawan Febriyanti, Agnes Febriyanti Florencia Irena Lawita Fritzqha Dica Gunawan, Irene Helliana Hia, Esteti Handayani I Gusti Ayu Asri Pramesti Idrianita Anis Khomsiyah, Khomsiyah Lee, John Chuan Guan Lenggogeni, Lenggogeni Lestari, Riana LIU, Ying Chieh Made Novia Indriani Minarti, Astari Muhammad Fakhri Putra Prima Murtanto Murtanto Nurhayati, Nimati Andini Panggabean, Maria Christina Pratiwi Adiarta Putri, Aghnia Nadhira Aliya Ramadina, Delia Ramma, Annamali Lolo Rehuel, Kevin Riandy Hermawan, Riandy Riyanti, Yulia Eka Rosady, Gempar Roy Sembel Rozario, Sean Patrick Sabur, Mochammad Saputri, Ivana Panca Sitorus, Adryan Sunaryo, Thalia Susilo, Hermawan Tian, Christina Titik Aryati Trinanda Derzhava, Nikita Yoga Yuniadi Yusran, Husna Leila