Henny Wirianata
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia

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Information Dissemination of Youth and Sustainable Development Goals Henny Wirianata; Nicholas Richardson; Jonathan Sasmita
Journal of Innovation and Community Engagement Vol. 6 No. 3 (2025)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/ice.v6i3.10162

Abstract

The Sustainable Development Goals (SDGs) cannot be achieved without the active involvement of young people, who are one of the important pillars of sustainable development. They will be the ones who will experience the success or failure of the 2030 agenda of SDGs. Youth have great potential as agents of change who can create innovations. Therefore, it is important to foster self-awareness in youth of their important role in realizing sustainable development goals. A community service activity was carried out to provide a comprehensive understanding of the SDGs in Indonesia and encourage the active role of youth in realizing them. The event was in the form of information dissemination, conducted on Monday, September 9th, 2024, at 10:00 - 11:30. The event was delivered directly onsite at SMP Katolik Ricci 1. The event participants consisted of 9th-grade students who had been specially selected by the school to take part in the event. The learning method used in this community service activity is a combination of lecture and interactive discussion. To obtain comprehensive feedback, participants were asked to complete quizzes and questionnaires aimed at assessing the effectiveness of the activity as well as exploring participants' aspirations regarding their contribution to achieving SDGs. After attending this event, it can be concluded that students of SMP Katolik Ricci 1 gained knowledge about the role they can play as young people to support the achievement of SDGs in Indonesia and apply this knowledge in their daily lives.
Designing the Cashier’s Standard Operating Procedures (SOP) for Fashion Retail Business Henny Wirianata; Annastasha Geraldine; Cordelia Stella Chandra
Journal of Innovation and Community Engagement Vol. 7 No. 2 (2026)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/ice.v7i2.14146

Abstract

A Standard Operating Procedure (SOP) is a guideline that explains how to perform a task. SOPs can help companies prevent manipulation or fraud because each activity in a business process explains the parties involved, the transaction evidence and documentation involved, and the parties who authorize it. This community service activity was carried out in the form of mentoring for SOP preparation, which took place from August to September 2025 at PT EGP. PT EGP is a trading company whose primary business process is fashion retail. The implementation of this activity goes through five stages which include planning stage, system analysis stage, system design stage, system trial stage, and system implementation stage. This activity was carried out with conducting direct and open observations using questionnaires, interviews with owners and employees, and documenting all information and explanations obtained for each activity in the partner's business process. The resulting SOP is limited to SOP for cashiers consisting of four SOPs, namely the SOP when opening the cashier, the SOP during sales transactions, the SOP after transactions or during operations, and the SOP when closing the cashier. The cashier SOP aims to prevent and avoid manipulation and misuse of company assets by cashiers and employees responsible for sales. It is hoped that partners can implement the SOPs that have been created consistently and become a monitoring tool for owners.
ENVIRONMENTAL DETERMINANTS OF FIRM VALUE: THE MODERATING EFFECT OF INDEPENDENT COMMISSIONERS IN INDONESIA’S MINING SECTOR Vini Melyati Putri; Henny Wirianata
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.110-122

Abstract

Firm value serves as a main indicator reflecting investors’ perceptions of a corporate’s performance, either in financial and non-financial aspects. This study seeks to empirically examine regarding the influence of environmental performance, environmental cost, also environmental disclosure to firm value, with the proportion of independent commissioners acting as a moderating variable in these relationships. The research objects consist of companies within the mining industry sector, including coal, metal, and oil and gas firms written on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Purposive sampling was employed in this study, resulting in a final sample of 17 companies that met the selection criteria. The study underwent several classical assumption tests, such as normality, multicollinearity, autocorrelation, and heteroskedasticity tests. Data processing were carried out utilizing a panel data regression through the EViews 12 software. The findings demonstrate that environmental performance and environmental cost have no significant effect on firm value. On the other side, environmental disclosure and the proportion of independent commissioners exert a negative influence on firm value. Furthermore, the results indicate that independent commissioners fails to moderate the relationship between the three environmental variables and firm value. Nonetheless, both the independent and moderating variables collectively have a significant simultaneous affect the firm value.
THE EFFECT OF INTELLECTUAL CAPITAL EFFICIENCY ON FINANCIAL PERFORMANCE Orleans Ritter; Henny Wirianata
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.327-337

Abstract

In today's post-pandemic world, where economic recovery is key, smart handling of intangible assets is essential for boosting a company's overall worth. This research dives into how financial results tie into the effectiveness of intellectual capital within the non-cyclical consumer goods industry on the Indonesia Stock Exchange (IDX) from 2021 to 2024. It zooms in on the impact of three core elements—value added capital employed (VACA), value added human capital (VAHU), and structural capital value added (STVA)—on financial performance (ROA), all derived from the Value Added Intellectual Coefficient (VAICTM) framework. To gather data, the study relied on purposive sampling from audited financial statements of companies, creating a well-balanced panel dataset. Analysis was done using Microsoft Excel and Eviews version 12, with panel data regression as the main approach. After thorough checks, the Fixed Effect Model (FEM) turned out to be the most suitable for estimation. The results, backed by F-tests, t-tests, and checks for classical assumptions, reveal that VACA, VAHU, and STVA all positively and significantly boost ROA. These insights suggest that Indonesian consumer goods firms need to blend physical, human, and structural capital effectively to ramp up financial performance and achieve lasting growth in a tough market, underscoring why a full-on strategy for managing intellectual capital really matters.