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All Journal Jurnal Ekonomi CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Kreativitas PKM PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Madani 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 Ketenagakerjaan Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomi Trisakti Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Asia Pacific Journal of Management and Education Jurnal Ilmu Multidisplin 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 EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Asian Journal of Social and Humanities International Journal of Technology and Education Research journal of social and economic research Journal of Ekonomics, Finance, and Management Studies PESHUM
Juniati Gunawan, Juniati
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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
The Effects of Carbon Emission Intensity, Green Process Innovation and Top Management Team Characteristics on Firm Performance Nabila, Vera; Gunawan, Juniati
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2918

Abstract

Climate change and environmental degradation driven by excessive fossil fuel consumption in the energy sector have intensified concerns regarding carbon emissions and their implications on firm performance. In response to these challenges, firms are increasingly required to manage environmental impacts, adopt green process innovation, and strengthen managerial effectiveness. This study aims to analyze the effects of carbon emission intensity, green process innovation, and top management team characteristics on firm performance by examining companies in the Indonesian energy sector during the 2022–2024 period. A total of 101 observations were selected using a purposive sampling method. Using regression analysis, the results show that carbon emission intensity has a negative effect on firm performance, green process innovation does not have a significant effect, and top management team characteristics simultaneously influence firm performance, with the age of the Chief Executive Officer having a negative partial effect. These findings indicate that environmental performance and managerial characteristics play an important role in shaping firm performance in the energy sector.
Greening City: Opportunities And Challenges in Workforce Development for A Sustainable Economy Widiyati, Dian; Jakaria, Jakaria; Gunawan, Juniati; Gow, Irene Stephanie; Sihombing, Triniasi Eunike; Gunawan, Hiemelda; Utami, Gusti Made Widya; Mulyadini , Diska
Jurnal Ketenagakerjaan Vol 20 No 1 (2025)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/jnaker.v20i1.457

Abstract

This study aims to investigates workforce readiness in Jakarta to adapt to green jobs as part of the broader transition toward a sustainable green economy. The research highlights the increasing urgency of addressing environmental challenges, such as climate change and pollution, by fostering sustainable development through green employment. The study employs a survey method involving 1,144 respondents from diverse demographic and educational backgrounds, analysing mental, behavioural, and skill readiness to adopt green jobs. Results indicate a high level of readiness for all three aspects. Mental readiness reflects strong awareness of environmental responsibility, though active engagement, such as reporting workplace violations, requires improvement. Behavioural readiness reveals support for sustainability initiatives, yet participation in labour unions remains low. Skill readiness demonstrates strong technical capabilities for sustainability practices, but stress management and interpersonal skills need enhancement. The study also identifies key sectors contributing to emission reductions, including agriculture, renewable energy, waste management, and construction, with varying potential across industries. Challenges persist, such as limited access to green technologies and insufficient stakeholder collaboration. Recommendations emphasize the integration of Green Human Resource Management, enhanced training programs, and supportive policies to accelerate green job creation and adoption. By fostering cooperation among government, industry, and education sectors, Jakarta can leverage its position as Indonesia's economic hub to pioneer sustainable practices and significantly contribute to global environmental goals.
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.
Pengaruh Sertifikasi ISO 14001, Green Human Capital, Dan Board Gender Diversity Terhadap Pengungkapan Emisi Karbon Dengan Profitabilitas Sebagai Pemoderasi Febriyana Mendrofa, Irene; Juniati Gunawan
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.14942

Abstract

Penelitian ini bertujuan menganalisis pengaruh sertifikasi ISO 14001, green human capital (GHC), dan board gender diversity (BGD) terhadap pengungkapan emisi karbon serta menguji peran profitabilitas yang diproksikan dengan return on assets (ROA) sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan sektor energi, industrial, serta transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Sampel terdiri dari 64 perusahaan dengan 192 observasi yang dianalisis menggunakan regresi data panel model Random Effect. Hasil penelitian menunjukkan bahwa sertifikasi ISO 14001 dan board gender diversity tidak berpengaruh signifikan terhadap pengungkapan emisi karbon, sedangkan green human capital berpengaruh positif dan signifikan. Selain itu, profitabilitas tidak mampu memoderasi hubungan antara variabel independen dan pengungkapan emisi karbon. Temuan ini menegaskan bahwa faktor internal perusahaan yang bersifat intangible, khususnya green human capital, lebih berperan dalam mendorong transparansi pengungkapan emisi karbon.
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.
Membangun Ekosistem dan Manfaat Implementasi Smart Office Technology: Sebuah Fenomena Transformasi Digital Panjaitan, Leonard Tiopan; Stefani, Stefani; Gunawan, Juniati
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 4 (2026): Volume 9 Nomor 4 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i4.23347

Abstract

ABSTRAK Efisiensi energi merupakan salah satu aspek penting dalam mewujudkan keberlanjutan di lingkungan industri. PT AD menunjukkan komitmennya dalam mendukung efisiensi energi, khususnya melalui pengelolaan penggunaan Air Conditioner (AC) yang lebih bijak. Sebagai solusi inovatif, teknologi smart office diterapkan dalam bentuk perangkat berbasis Internet of Things (IoT), yaitu Sonoff, untuk mengoptimalkan penggunaan AC. Program pengabdian masyarakat ini bertujuan untuk mendukung implementasi Green Productivity (GP) melalui pelatihan karyawan, pemasangan perangkat Sonoff, serta monitoring dan evaluasi konsumsi energi. Hasil implementasi menunjukkan adanya penurunan konsumsi energi AC serta peningkatan kesadaran dan partisipasi aktif karyawan dalam mendukung efisiensi energi dan keberlanjutan lingkungan. Selain memberikan dampak positif dari sisi teknis, program ini juga dinilai layak secara finansial. Analisis kelayakan teknis dilakukan melalui eco-mapping, process flow diagram, dan process detail untuk menggambarkan alur proses dan infrastruktur yang dibutuhkan. Sementara itu, analisis finansial menggunakan pendekatan Cost-Benefit Analysis (CBA) menunjukkan hasil yang menguntungkan, dengan nilai Return on Investment (ROI) dan Net Present Value (NPV) yang positif. Secara keseluruhan, program ini tidak hanya berkontribusi pada penghematan energi dan biaya, tetapi juga mendorong transformasi budaya kerja menuju praktik yang lebih berkelanjutan. Kata Kunci: Analisis Manfaat Biaya, Detail Proses, Diagram Alir Proses, Internet of Things, Pemetaan Lingkungan, Produktivitas Hijau, Sonoff.  ABSTRACT Energy efficiency is one of the important aspects in realizing sustainability in the industrial environment. PT AD shows its commitment in supporting energy efficiency, especially through managing the use of Air Conditioner (AC) more wisely. As an innovative solution, smart office technology is applied in the form of an Internet of Things (IoT) based device, Sonoff, to optimize the use of air conditioners. This community service program aims to support the implementation of Green Productivity (GP) through employee training, installation of Sonoff devices, and monitoring and evaluation of energy consumption. The implementation results showed a decrease in AC energy consumption as well as increased awareness and active participation of employees in supporting energy efficiency and environmental sustainability. In addition to having a positive impact from a technical perspective, this program is also considered financially feasible. Technical feasibility analysis was conducted through eco-mapping, process flow diagram, and process detail to describe the process flow and infrastructure needed. Meanwhile, financial analysis using the Cost-Benefit Analysis (CBA) approach showed favorable results, with positive Return on Investment (ROI) and Net Present Value (NPV) values. Overall, the program not only contributed to energy and cost savings, but also encouraged the transformation of work culture towards more sustainable practices. Keywords: Cost Benefit Analysis, Eco-mapping, Green Productivity, Internet of Things, Process Detail, Process Flow Diagram, Sonoff.
Pengaruh Kualitas Tata Kelola, Keberagaman Gender, dan Budaya Hijau Terhadap Kualitas Laporan Keuangan dengan Peran Moderasi Respons Terhadap Perubahan Iklim Nainggolan, Berthauli Febrianti; Gunawan, Juniati
Jurnal Ilmu Multidisiplin Vol. 4 No. 6 (2026): Jurnal Ilmu Multidisplin (Februari - Maret 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i6.1754

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh kualitas tata kelola, keberagaman gender, dan budaya hijau terhadap kualitas laporan keuangan dengan peran moderasi dari respons terhadap perubahan iklim. Penelitian ini dilakukan pada sektor perbankan khususnya bank umum konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024 dengan menggunakan analisis regresi data panel dengan Common Effect Model (CEM). Hasil dari penelitian ini menunjukkan bahwa kualitas tata kelola tidak memiliki pengaruh signifikan terhadap kualitas laporan keuangan dan keberagaman gender menunjukkan hubungan sebaliknya yaitu hubungan negatif terhadap kualitas laporan keuangan. Sementara itu, budaya hijau memiliki hubungan positif terhadap kualitas laporan keuangan. Selain itu, respons terhadap perubahan iklim ditemukan tidak memoderasi hubungan antara kualitas tata kelola terhadap kualitas laporan keuangan. Di sisi lain, respons terhadap perubahan iklim terbukti dalam memperkuat hubungan antara keberagaman gender terhadap kualitas laporan keuangan, dan memperkuat hubungan antara budaya hijau terhadap kualitas laporan keuangan. Penelitian ini dapat memberikan implikasi bagi perbankan untuk meningkatkan pengungkapan tata kelola dan meningkatkan tingkat keberagaman gender dalam dewan serta respons bank terhadap isu iklim.
Pengaruh Stabilitas Keuangan, Tekanan Eksternal dan Target Keuangan Terhadap Kecurangan Laporan Keuangan Cindy Loren Panggabean; Juniati Gunawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9491

Abstract

                This study aims to analyze the influence of financial stability, external pressure, and financial targets on financial statement fraud in companies operating in the consumer cyclicals subsector on the Indonesia Stock Exchange (IDX). Using data from consumer cyclicals companies listed on the IDX during the 2021-2024 period, this study tests the proposed hypotheses. Financial stability is measured by changes in assets, while external pressure is proxied using the leverage ratio. Financial targets are measured by Return on Assets. Data analysis was conducted using the classical assumption test to identify variables that significantly influence the probability of financial statement fraud. The results show that financial stability has a positive and significant effect on financial statement fraud, external pressure has no positive effect, and financial targets have no positive impact on financial statement fraud.
Co-Authors Adawiyah, wiwiek Robiatul Akbar Evandio Ambarita, Indah Olivia Andi Aditya Hardinto Anggriani, Devi Arda, Devid Putra Ariyani, Ratna Desi Aulia Tri Utama CG, John LEE Ciana, Mery Cindy Loren Panggabean Derry Wanta Estralita Trisnawati Etty Murwaningsari Fajar Kurniawan Febriyana Mendrofa, Irene Febriyanti, Agnes Febriyanti Franstiyanto, Leonald Fritzqha Dica Gow, Irene Stephanie Gunawan, Hiemelda Gunawan, Irene Helliana Hia, Esteti Handayani I Gusti Ayu Asri Pramesti Idrianita Anis Jakaria Jakaria Khomsiyah, Khomsiyah Lee, John Chuan Guan Lenggogeni, Lenggogeni Lestari, Riana LIU, Ying Chieh Made Novia Indriani Minarti, Astari Muhammad Fakhri Putra Prima Mulyadini , Diska Nabila, Vera Nainggolan, Berthauli Febrianti Nurhayati, Nimati Andini Panggabean, Maria Christina Panjaitan, Leonard Tiopan 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 Setiana, Devira Sihombing, Triniasi Eunike Sitorus, Adryan Stefani, Stefani Sunaryo, Thalia Susilo, Hermawan Tian, Christina Titik Aryati Trinanda Derzhava, Nikita Utami, Gusti Made Widya Widiyati, Dian Yoga Yuniadi Yusran, Husna Leila