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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Joong-Ki Joong-Ki
James Tumewu
Universitas Wijaya Kusuma Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Pendidikan Literasi Finansial Untuk Anak Usia Dini di PG TK Islam Al Amin, Pakal, Benowo Dwi Indah Mustikorini; James Tumewu; Sukamto Sukamto; Siti Nur Annisa
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 1: November 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i1.2377

Abstract

Saat ini dampak pandemi COVID-19 masih sangat dirasakan oleh masyarakat, terutama oleh keluarga. Para orang tua berusaha untuk melakukan penghematan uang agar keluarga tidak kekurangan. Pendidikan dan pengenalan literasi pada anak usia dini terutama usia pra sekolah dan sekolah dasar, hal dikarenakan Pendidikan literasi keuangan ini dibutuhkan agar anak-anak juga memiliki sikap bijak dalam mengelola uang di masa datang. Pendidikan literasi finansial masih belum banyak dilakukan, baik di dalam lingkup keluarga mamupun di sekolah. Tujuan pengabdian adalah pengenalan literasi finansial pada anak usia dini tidak hanya sekedar mengenalkan uang kepada mereka, tetapi lebih jauh memberikan pengetahuan untuk mengelola uang secara bijak dan mampu mengendalikan pengeluaran dengan membedakan mana yang menjadi prioritas kebutuhan dan mana yang hanya sekedar keinginan sementara. Hasil pengabdian bahwa anak-anak usia dini sudah mengenal uang dan prioritas penggunaan uang tersebut.
Company Characteristics, Internet Financial And Sustainability Reporting And Company Performance James Tumewu; Siti Asiah Murni; Akhmad Zainuddin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5287

Abstract

This research aims to examine and analyze company characteristics and IFSR reporting on company performance. Company characteristics are measured using the board of commissioners, audit committee, industry type and company size, internet financial sustainability reporting (IFSR) is a type of voluntary expression, while company performance is measured using net profit margin (NPM). The research sample was 35 companies during 3 years of observation selected using purposive sampling, and the analysis technique used linear regression. The research results show that the board of commissioners and audit committee influence the company's performance, while the type of industry, internet financial and sustainability reporting and company size do not influence the company's performance.
Pendidikan Literasi Finansial Untuk Anak Usia Dini di PG TK Islam Al Amin, Pakal, Benowo Dwi Indah Mustikorini; James Tumewu; Sukamto Sukamto; Siti Nur Annisa
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 1: November 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i1.2377

Abstract

Saat ini dampak pandemi COVID-19 masih sangat dirasakan oleh masyarakat, terutama oleh keluarga. Para orang tua berusaha untuk melakukan penghematan uang agar keluarga tidak kekurangan. Pendidikan dan pengenalan literasi pada anak usia dini terutama usia pra sekolah dan sekolah dasar, hal dikarenakan Pendidikan literasi keuangan ini dibutuhkan agar anak-anak juga memiliki sikap bijak dalam mengelola uang di masa datang. Pendidikan literasi finansial masih belum banyak dilakukan, baik di dalam lingkup keluarga mamupun di sekolah. Tujuan pengabdian adalah pengenalan literasi finansial pada anak usia dini tidak hanya sekedar mengenalkan uang kepada mereka, tetapi lebih jauh memberikan pengetahuan untuk mengelola uang secara bijak dan mampu mengendalikan pengeluaran dengan membedakan mana yang menjadi prioritas kebutuhan dan mana yang hanya sekedar keinginan sementara. Hasil pengabdian bahwa anak-anak usia dini sudah mengenal uang dan prioritas penggunaan uang tersebut.
DETERMINANTS OF GOVERNMENT OWNERSHIP, POLITICAL CONNECTIONS, PROFITABILITY, AND LEVERAGE ON SUSTAINABILITY REPORTING QUALITY IN PUBLIC COMPANIES IN INDONESIA Siti Asiah Murni; James Tumewu; Akhmad Zainuddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i2.4979

Abstract

This study aims to examine the effects of government ownership, political connections, profitability, and leverage on the quality of sustainability reporting in public companies in Indonesia, as well as the moderating role of firm size. Sustainability reporting serves as a crucial tool for companies to demonstrate transparency, accountability, and commitment to environmental, social, and governance (ESG) practices. The research adopts a quantitative approach with a causal-comparative design, and data were collected from 100 publicly listed companies on the Indonesia Stock Exchange (IDX) for the period 2020–2024 using purposive sampling. Secondary data were obtained from annual reports, sustainability reports, ESG databases, and company profiles. The results of multiple linear regression analysis show that government ownership and profitability have a significant positive effect on sustainability reporting quality, indicating that state-owned and financially strong companies are more motivated to produce transparent and comprehensive ESG disclosures. Conversely, political connections have a significant negative effect, suggesting that politically affiliated companies reduce transparency to minimize political risk exposure. Meanwhile, leverage does not have a significant effect, implying that debt levels are not a primary determinant of sustainability reporting quality in the Indonesian context. Furthermore, moderation analysis using PLS-SEM demonstrates that firm size strengthens the relationship between profitability and sustainability reporting quality. Large and profitable companies are more likely to prepare comprehensive sustainability reports due to greater resources and higher stakeholder pressures compared to smaller firms. This study contributes to the literature by integrating political, ownership, financial, and organizational factors in explaining sustainability reporting quality. The findings provide practical implications for regulators, investors, and corporate managers in designing effective ESG disclosure strategies and promoting transparency and accountability in public companies.
Co-Authors Akhmad Zainuddin AsiaH Murni, Siti Dwi Indah Mustikorini Siti Nur Annisa Sukamto Sukamto