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All Journal Jurnal Akuntansi dan Pajak IJEBD (International Journal Of Entrepreneurship And Business Development) DIJB (Diponegoro International Journal of Business) Jurnal Aisyah : Jurnal Ilmu Kesehatan
Siti Jubaedah
Faculty Of Economics And Business, Universitas Swadaya Gunung Jati, Cirebon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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The effect of ownership structure on social and environmental disclosure in Indonesia Siti Jubaedah; Doddy Setiawan
Diponegoro International Journal of Business Vol 6, No 1 (2023)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.6.1.2023.24-35

Abstract

This study examines the effect of ownership structure with management ownership, foreign ownership, dispersed ownership and block ownership sub-variables on social and environmental disclosure. The Global Reporting Initiative (GRI) disclosure framework was adopted to extract social and environmental disclosures. The research method used is a quantitative method. The population in this study are manufacturing sector companies listed on the Stock Exchange Indonesia in 2018-2020. A total sample of 243 was obtained using a judgment sampling technique with a sample of 81 companies. The analytical method used in this research is multiple linear regression. The results of the analysis show that on average, social and environmental disclosure in manufacturing companies in Indonesia is still quite low. This research shows that there is an influence of management ownership, foreign ownership, and block ownership on social and environmental disclosure but not significant for dispersed ownership. The results of the analysis show that foreign ownership has a fairly strong positive influence on social and environmental disclosure. It was found that foreign ownership dominates the ownership structure by 97.59%, so that company managers must give more consideration to ownership structure, especially foreign ownership and international environmental standards to design good and effective social and environmental disclosure strategies. This study may be of interest to regulators as material for consideration in making investment policies, especially foreign investment regulations.
Improving health clinic services through the application of QR code-based digital technology Nursahidin Nursahidin; Gara Samara Brajadenta; Siti Jubaedah; Otto Fajarianto
Jurnal Aisyah : Jurnal Ilmu Kesehatan Vol 8, No 2: June 2023
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.144 KB) | DOI: 10.30604/jika.v8i2.2014

Abstract

Public service is one of the benchmarks for evaluating the performance of a company or institution. The slow service process has a negative impact on the image of the government or company, in this case Public Health Services is no exception. This negative impact could have developed if not addressed immediately. Excellent, credible and efficient service is expected to be created within the Hasna Medika Group (Hospital Heart Clinic Network). By applying information technology in the service process, this really needs to be done. One solution to the above problems is to optimize the function of technology to speed up the service process. The technology that can be used is the application of the Quick Response (QR) Code as a medium that can be used by the public to simplify and speed up access to any information on Health Services at the Hasna Medika Group (Hospital Heart Clinic Network). The purpose of this research is to develop a service system for the Hasna Medika Group (Hospital Heart Clinic Network) by utilizing Android-based QR Code technology that can help speed up the service process to the public. The target of this research is the availability of public services based on QR Code technology with the Android operating system. The application of the QR Code is useful for displaying information in a mobile manner via a smartphone device. The use of the application is not restricted by space and time, so that the optimization of excellent service in units in the Hasna Medika Group (Hospital Heart Clinic Network) can be realized and become a positive image in society. The research method uses mix methods combining quantitative methods with qualitative methods consisting of secondary data collection and data analysis.
Determinan Pajak Penghasilan Badan di Indonesia Siti Jubaedah; Ahmad Syifaudin; Ryana Noer Kholiazmi
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.4845

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Operating Profit Ratio (OPR), Debt to Equity Ratio (DER) dan Biaya Operasional terhadap Pajak Penghasilan Badan pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Jenis penelitian yang digunakan yaitu penelitian dasar (basic research), data yang digunakan dalam penelitian ini adalah data kuantitatif. Metode pengambilan sampel dalam penelitian ini Nonprobability Sampling dengan teknik pengambilan sampel yang digunakan yaitu Purposive Sampling. Analisis yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik berupa uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi, analisis regresi linier berganda, uji hipotesis (uji t), dan uji koefisien determinasi (R2). Penelitian ini menggunakan bantuan program SPSS Statistik versi 25. Hasil penelitian ini menunjukkan Operating Profit Ratio (OPR), Debt to Equity Ratio (DER) dan Biaya Operasional berpengaruh terhadap Pajak Penghasilan Badan.
Business Ethics Disclosure Ruminto, Azhar Wahid; Tiarani, Tiarani; jubaedah, siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2813

Abstract

Purpose: This study aims to analyse the effect of board independence, gender diversity, managerial ownership, foreign ownership, and ownership concentration on business ethics disclosure. Design/methodology/approach: This research is a causality study with quantitative methods and uses secondary data sourced from annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique using purposive sampling obtained a sample of 75 sustainability reports which were analyzed using multiple linear regression.Findings: The research findings show that there is an effect of board independence, managerial ownership, and foreign ownership on business ethics disclosure but not significant for gender diversity and ownership concentration. Practical implications: This research contributes theoretically in the development of the accounting conceptual framework regarding the concept of disclosure, especially voluntary disclosure and contributes practically as a consideration for the government to make regulations that can encourage companies to disclose business ethics, can provide information to investors regarding business ethics disclosure items that can be used as material for evaluating long-term risks and opportunities related to their investment and as a consideration for decision making, policy or company strategy in disclosing business ethics. Paper type: Research paper
Cyber Risk Management Disclosure: Sofiani, Mira; Ramadhanty, Diani Putri; Jubaedah, Siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2844

Abstract

Purpose: This research aims to determine the impact of firm size, profitability, and intangible assets on cyber risk management disclosure. Design/methodology/approach: This research is a causality study with quantitative methods and uses secondary data derived from annual reports of telecommunications and financial services sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used purposive sampling and obtained 150 annual reports which were analyzed using multiple linear regression. Findings: The results showed that company size and profitability have a positive and significant influence on Cyber Risk Management Disclosure, but Intangible Assets are not significant. Practical implications: According to the research outcomes, it is suggested for the development of government policies and regulations that encourage companies to increase cyber risk management disclosures in annual reports, as well as companies can understand the factors that influence cyber risk management disclosures so that companies can increase transparency and reduce cyber risk, besides that it can help investors make wiser investment decisions by having an understanding of cyber risk management faced by companies. Originality/value: This research contributes to the development of an accounting conceptual framework on the concept of disclosure, especially voluntary disclosure and practical contributions for governments, companies, and investors. Paper type: Research paper
THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES Fathurohman, Muhammad Agiansyah; Savitri, Sekar Ayu Dimas; Jubaedah, Siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 6 (2024): November 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i6.2904

Abstract

Purpose: This study aims to determine and analyze the effect of ownership structure on occupational safety and health disclosure in mining companies listed on the Indonesia stock exchange in 2020 - 2022 through the perspective of stakeholder theory. Design/methodology/approach: The research method uses a quantitative approach with secondary data totaling 54 annual reports obtained using purposive sampling technique and data analysis techniques using multiple linear regression. Findings: This study shows that foreign ownership and managerial ownership have significant positive influence on occupational safety and health disclosure, while institutional ownership has no influence. Practical implications: The results of this study can be a consideration for the management of the company to design what is the right strategy regarding how the management maximizes the value of the company which will indirectly increase the benefits of managers who are also owners of the company. Originality/value: This research is able to explain the factors that influence accupational safety and healt disclosure Paper type: Research paper
Carbon Emissions Disclosure Musta'in, Agung; Nurlisti, Izza; Maulana, Bayu Adam; Jubaedah, Siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2905

Abstract

Purpose: The purpose of this study was to examine the effect of leverage, media exposure, profitability on carbon emission disclosure. Design/methodology/approach: This study uses a quantitative approach to analyze causal relationships by utilizing secondary data. The population of this study are companies engaged in the mining sector and listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample selection was carried out using purposive sampling method. Findings: The findings of this study reveal that leverage and media exposure have a positive and significant influence on carbon emissions disclosure, while profitability shows no significant impact. Research limitations/implications: Limitations in this study only use the mining sector during 2018-2022, so the results may not be relevant for more recent sectors or years. Reliance on reports that may be incomplete and variations in secondary data may affect the results. In addition, this study does not consider other variables or significant changes in policies and markets. Practical implications: Implications for regulators to design investment policies that promote transparency of carbon emissions, increasing investor confidence. The findings also support governments in developing regulations for cyber risk management reporting. In addition, companies can utilize the research results to identify key stakeholders, allocate resources more efficiently, and strengthen their competitive position. Originality/value: The novelty in this research can explain the determinants of carbon emission disclosure from the stakeholder perspective of the theory. Paper type: Research Paper
Co-Authors Ahmad Syifaudin Doddy Setiawan Fathurohman, Muhammad Agiansyah Gara Samara Brajadenta Maulana, Bayu Adam Musta'in, Agung Nurlisti, Izza Nursahidin . Otto Fajarianto Ramadhanty, Diani Putri Ruminto, Azhar Wahid Ryana Noer Kholiazmi Savitri, Sekar Ayu Dimas Sofiani, Mira Tiarani, Tiarani