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Environmental performance and financial performance : Evidence from manufacturing companies in Indonesia Novy Fajriati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Company with profit maximization oriented without caring about environmental and social impacts will cause a detrimental effect on society. This condition requires a concept namely green economy as a new paradigm in environmentally friendly economic development. This study aims to investigate the relationship between environmental performance and financial performance. This study used purposive sampling method that employs manufacturing companies between 2017-2021. Total sample of 240 firm-year observations data were analyzed in this study using regression approach. In this study, environmental performance measured by PROPER rating while financial performance measured by Return On Assets (ROA). This study reveals that average manufacturing companies achieve blue ratings which means the companies has managed the environment as required by laws and regulations The study finds that environmental performance significantly affects financial performance. Higher Environmental Performance leads to higher Financial Performance. This finding support stakeholders theory and legitimacy theory which states companies with good Environmental Performance will receive a positive response from stakeholders, and company’s involvement in PROPER could legitimize company’s activities in front of stakeholders which can enhance the company’s image. This research contributes to fills the gap in environmental performance and financial performance literature. This study provides a practical implication that the companies should to implement environmental performance practice as well in order to have higher financial performance.
Financial distress and earnings management before and during the Covid-19 pandemic Novy Fajriati; Ersa Tri Wahyuni; Dini Rosdini
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss1.art8

Abstract

This study aims to investigate the influence of financial distress on accrual earnings management and real earnings management before and during the COVID-19 pandemic. Using a purposive sampling method, the study analyzed the sectors most impacted by the pandemic lockdown, including energy, transportation, and logistics companies, between 2018 and 2021. The total sample of 236 firm-year observation data points was analyzed in this study using regression analysis. The study finds that financially distressed firms tend to engage less in real earnings management before and during the COVID-19 pandemic. However, the study did not find a similar significant difference for accrual earnings management. This research contributes to the discussion of financial distress and earnings management by looking more closely to the company most affected by the pandemic. Real earnings management is more costly than accrual earnings management, and companies with financial distress may not have enough resources, especially during the pandemic, to maneuver their real business operations.
Tinjauan Bibliometrik Corporate Social Responsibility dan Earnings Management Fajriati, Novy; Dewi, Maya Safira; Farman, Fanji
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1516

Abstract

Tinjauan ini bertujuan untuk mengkaji perkembangan penelitian mengenai pengaruh Corporate Social Responsibility (CSR) terhadap manajemen laba, dengan menggunakan pendekatan jaringan sosial melalui analisis bibliometrik. Tinjauan sistematis bibliometrik dilakukan terhadap 276 artikel yang diperoleh melalui basis data Scopus. Data dianalisis menurut berbagai parameter termasuk tahun publikasi, jurnal, penulis, institusi, negara, afiliasi, bidang subjek, dan analisis istilah. Hasil penelitian menunjukkan meningkatnya minat peneliti dalam mengkaji dampak CSR. Terdapat penulis lebih dari 50 negara di dunia, dengan Tiongkok yang mendominasi jumlah artikel. Pola kata kunci menunjukkan beberapa area potensial yang menarik untuk diteliti lebih lanjut. Temuan penelitian ini memberikan wawasan mengenai analisis pengaruh CSR terhadap manajemen laba. Temuan penting lainnya mencakup sejumlah gap dalam literatur, seperti board diversity, tax avoidance, family firms dan family ownership menjadi bidang penelitian di masa depan untuk mengembangkan analisis pengaruh CSR terhadap manajemen laba.
Penguatan Ekonomi Dan Kesehatan Desa Melalui Pengembangan Wirausaha Lokal Dan Edukasi Stunting Di Desa Cipancar Kecamatan Sumedang Selatan Dewi, Kisthi Hanila; Puspasari, R. Dewi; Fajriati, Novy
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 1 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

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Abstract

Desa Cipancar menghadapi tantangan ekonomi dan kesehatan, dengan tingkat kesejahteraan ekonomi yang rendah dan prevalensi stunting yang tinggi pada anak-anak. Stunting, akibat malnutrisi kronis, memengaruhi perkembangan fisik dan kognitif anak, yang pada akhirnya menghambat pertumbuhan sumber daya manusia dalam jangka panjang. Oleh karena itu, pendekatan holistik yang mengintegrasikan pemberdayaan ekonomi dan pendidikan kesehatan diperlukan untuk mengatasi masalah ini. Pengembangan kewirausahaan lokal merupakan solusi yang menjanjikan, karena dapat menciptakan lapangan kerja dan meningkatkan kesejahteraan masyarakat secara keseluruhan. Pemberdayaan ekonomi berbasis masyarakat berdampak signifikan terhadap peningkatan pendapatan penduduk desa dan menciptakan stabilitas ekonomi yang lebih baik. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus, yang melibatkan wawancara, observasi, dan tinjauan pustaka. Data dikumpulkan dari berbagai pemangku kepentingan, termasuk pejabat desa, wirausahawan lokal, tenaga kesehatan, dan anggota masyarakat terdampak, untuk memahami tantangan dan peluang dalam pengembangan kewirausahaan lokal dan efektivitas program pendidikan stunting. Hasil penelitian menunjukkan bahwa kewirausahaan lokal memainkan peran penting dalam meningkatkan kesejahteraan masyarakat sekaligus berkontribusi pada peningkatan kesadaran gizi seimbang dalam rumah tangga. Selain itu, dukungan pemerintah dan pemangku kepentingan sangat penting dalam melaksanakan program penanggulangan stunting yang berkelanjutan. Kebijakan, pendanaan, dan dukungan infrastruktur memainkan peran penting dalam keberhasilan inisiatif ini. Studi ini menyimpulkan bahwa pendekatan terpadu yang melibatkan pembangunan ekonomi dan pendidikan kesehatan dapat secara efektif mengurangi angka stunting dan meningkatkan kesejahteraan masyarakat secara keseluruhan. Abstrack Cipancar Village faces economic and health challenges, with low economic welfare levels and a high prevalence of stunting among children. Stunting, as a result of chronic malnutrition, affects children's physical and cognitive development, ultimately hindering human resource growth in the long term. Therefore, a holistic approach that integrates economic empowerment and health education is necessary to address this issue. Local entrepreneurship development is a promising solution, as it can create jobs and improve the overall welfare of the community. Community-based economic empowerment significantly impacts increasing village residents' income and creating better economic stability. This study employed a qualitative descriptive approach with a case study method, involving interviews, observations, and literature reviews. Data were collected from various stakeholders, including village officials, local entrepreneurs, health workers, and affected community members, to understand the challenges and opportunities in local entrepreneurship development and the effectiveness of stunting education programs. The results indicate that local entrepreneurship plays a crucial role in enhancing community welfare while contributing to greater awareness of balanced nutrition within households. Moreover, government and stakeholder support is essential in implementing sustainable stunting reduction programs. Policies, funding, and infrastructure support play vital roles in the success of this initiative. The study concludes that an integrated approach involving economic development and health education can effectively reduce stunting rates and improve overall community well-being.