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All Journal Jurnal ULTIMA Accounting Journal Of Management Science (JMAS) Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vidya Intani Athfalina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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BAGAIMANA TATA KELOLA PERUSAHAAN DAN NEGARA BERINTERAKSI DALAM PENGUNGKAPAN LINGKUNGAN PERUSAHAAN DI ASEAN? Vidya Intani Athfalina; Ancella Anitawati Hermawan
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3367

Abstract

Abstract— This study tries to determine how the regulatory environment of the nation interacts with company governance to affect the amount of pengungkapan lingkungan. The research uses quantitative methods (panel data regression). Data was obtained from a database of 109 ASEAN public companies during 2012-2020. The results demonstrate that: (1) Higher environmental disclosures is more likely to occur in firms with great corporate governance (β = 0,002; p-value<0,05). (2) Likewise, if the company operates in a country with supportive state governance (β = 0,008; p-value<0,1). (3) Corporate and state governance work together (complementary) regarding environmental disclosures (β = 0,000; p-value<0,1). The research contributes evidence on the association connecting corporate governance and agency theory and supports it, the state and environmental disclosures. The study emphasizes the significance of environmental disclosures in combating climate change as well as ASEAN's low level of awareness and compliance. The study findings provide further insight by interacting corporate and state governance which are the two main considerations for environmental disclosure. Keywords:ASEAN; Agency Theory; Corporate Governance; Country Governance; Environmental Disclosures.
Pelatihan Pengemasan Produk, Pemasaran Digital Dan Pembuatan Laporan Keuangan Di Desa Banjarsari, Gresik Anridho, Nadia; Sun, Tantri; Intani, Vidya; Indriana, Dina; Retnawati, Anna; Iswajuni, Iswajuni
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 1 (2025): JPMI - February 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3374

Abstract

Desa Banjarsari, Kecamatan Cerme, Kabupaten Gresik merupakan salah satu desa yang memiliki beragam jenis UMKM. Namun terdapat tantangan berupa persaingan usaha yang semakin ketat. Metode yang digunakan dalam melakukan pengabdian masyarakat adaah dengan memberikan pelatihan tentang pengemasan produk, pemasaran digital dan pembuatan laporan keuangan sederhana. Tujuan dari pelatihan adalah untuk meningkatkan kemampuan UMKM dalam mengembangkan usahanya. Kegiatan Pengabdian Masyarakat diikuti oleh 32 peserta UMKM. Hasil dari pelatihan ini menunjukkan bahwa adanya peningkatan wawasan yang dimiliki oleh UMKM. Hal tersebut didasarkan dari peningkatan nilai pre test dan post test yang dikerjakan oleh peserta kegiatan. Kesimpulan dari kegiatan ini adalah dengan adanya pelatihan tersebut, diharapkan UMKM akan lebih siap untuk mempromosikan barang dagangannya dan lebih mudah mendapatkan pendanaan.
MENGUNGKAPKAN DAMPAK PENGUNGKAPAN PERBUDAKAN MODERN TERHADAP BIAYA MODAL DI G20 Intani, Vidya; Hermawan, Ancella A
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3643

Abstract

Tujuan penelitian ini adalah untuk menjelaskan bagaimana praktik pengungkapan perusahaan mengenai perbudakan modern berhubungan dengan biaya ekuitas mereka, yang merupakan faktor penting dalam membentuk strategi pembiayaan perusahaan dan persepsi investor. Penelitian ini menggali potensi implikasi pengungkapan perbudakan modern di perusahaan-perusahaan G20 terhadap biaya modal melalui biaya ekuitas, dengan menggunakan sampel sebanyak 3.108 entitas dalam 6.303 tahun data mulai dari 2015 hingga 2020. Menggunakan analisis regresi data panel dan mengambil data sekunder yang bersumber dari Eikon, temuan ini mengungkapkan tren penting: pengungkapan perbudakan modern dan biaya ekuitas memiliki hubungan negatif di antara keduanya. Hasil ini menggarisbawahi keuntungan strategis dari penerapan transparansi dalam mengatasi permasalahan perbudakan modern. Perusahaan yang mengungkapkan apa yang mereka ketahui akan memperoleh keuntungan dari biaya ekuitas yang lebih rendah dan berkontribusi pada praktik bisnis yang etis. Hal ini berarti peningkatan kinerja keuangan dan peningkatan daya tarik bagi calon investor, yang berpotensi meningkatkan profitabilitas bagi perusahaan-perusahaan tersebut. Penelitian ini memberikan kontribusi terhadap adanya pengetahuan tentang pengaruh pengungkapan perbudakan modern terhadap biaya ekuitas. Para pengambil kebijakan, investor, dan dunia usaha mungkin menganggap data ini berguna dalam memahami pentingnya pengungkapan perbudakan modern dan bagaimana hal itu mempengaruhi biaya ekuitas.
The effect of customer expectations and experience on satisfaction and repurchase intention on hijab products Intani, Vidya; Rojuaniah , Rojuaniah
Junal Ilmu Manajemen Vol 7 No 1 (2024): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i1.334

Abstract

A Repurchase intention in marketing is generally a strong desire of consumers based on the experience of purchasing products that have been made in the past. When buying a product a customer has high expectations for the product they will buy, if the product purchased is as expected it will create a positive impression and make the customer have a good experience and will be satisfied with the product purchased. This study aims to analyze the effect of customer expectations and customer experience on customer satisfaction and repurchase intention. The population in this study is people who have purchased Zytadelia hijab products at least 1 time in the last 1 month in the Jabodetabek area with an age range of 20-40 years as many as 100 respondents. The method used in this study uses a quantitative approach by collecting data using a survey method by distributing questionnaires online. Data were analyzed using the SEM (Structural Equation Model) PLS method. Based on the analysis it was concluded that customer expectations have a positive effect on customer satisfaction, as well as customer experience have a positive effect on customer satisfaction. Apart from that, customer experience has a positive effect on repurchase intention, but customer expectations have no effect on repurchase intention. Furthermore, customer satisfaction has a positive effect on repurchase intentions. Customer satisfaction mediates customer expectations on repurchase intentions, has a positive and significant effect, and customer satisfaction mediates the effect of customer experience on repurchase intentions, has a positive and significant effect. The findings in this study are when customers buy Zytadelia hijab products and it meets their expectations or even exceeds them, a good impression will arise resulting in a good experience and will feel satisfied. When the customer is satisfied, there will be a desire to re-purchase Zytadelia hijab products.
Co-Authors Ancella Anitawati Hermawan, Ancella Anitawati Anridho, Nadia Dina Indriana Hermawan, Ancella A Iswajuni, Iswajuni Retnawati, Anna Rojuaniah , Rojuaniah