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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Penelitian Manajemen Terapan (Penataran) Asian Journal of Social and Humanities JURDIASRA Stability: Journal of Management and Business
Alfistia Maradidya
Universitas Pembangunan Nasional “Veteran“ Yogyakarta
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Intellectual capital sebagai penentu efisiensi operasi pada rumah sakit di Indonesia Heri Susanto; Rosita Rosita; Handani Maheresmi; Alfistia Maradidya; Anake Nagari
AKUNTABEL Vol 19, No 4 (2022): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v19i4.11848

Abstract

Penelitian ini bertujuan untuk menginvestigasi dampak modal intelektual terhadap efisiensi operasional pada Rumah Sakit di Indonesia. Rumah sakit memikul tanggung jawab khusus dalam ketersediaan sarana kesehatan di tengah pandemi Covid-19, yang digambarkan oleh kinerja operasional perusahaan. Analisis ini dilakukan untuk mengetahui sejauh mana intellectual capital pada tujuh rumah sakit yang terdaftar di Bursa Efek Indonesia (IDX) pada tahun 2017-2021. Penelitian ini menggunakan purposive sampling dalam pengambilan datanya. SPSS digunakan sebagai model analisis data dengan analisis regresi liner berganda. Modal manusia, modal struktural dan modal sosial merupakan tiga komponen yang digunakan dalam penelitian ini. Studi ini memberikan bukti empiris bahwa ketiga komponen ini mempengaruhi efisiensi operasional. Penelitian ini memberikan masukan kepada Rumah Sakit untuk meningkatkan efisiensi operasi dengan meningkatkan modal intelektual yang dimiliki perusahaan. Penelitian ini menjadi upaya menganalisis IC dalam proses perencanaan Rumah Sakit di Indonesia.
Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Sri Luna Murdianingrum; Zuhrohtun Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Alfistia Maradidya; Handani Maheresmi
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

Abstract

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.
Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Sri Luna Murdianingrum; Zuhrohtun Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Alfistia Maradidya; Handani Maheresmi
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

Abstract

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.
Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Murdianingrum, Sri Luna; Zuhrohtun, Zuhrohtun; Mulyanto, Indro Herry; Susanto, Heri; Maradidya, Alfistia; Maheresmi, Handani
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

Abstract

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.
PENDAMPINGAN TATA KELOLA BERKELANJUTAN BADAN USAHA MILIK KALURAHAN (BUMKAL) SAMBIREJO MELALUI ECO GREEN PRODUCT Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Sirait, Afni; Anake Nagari; Handani Maheresmi; Alfistia Maradidya; Nugroho, Wahyu
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.96

Abstract

Badan Usaha Milik Kalurahan (BUMKal) Sambirejo, yang didirikan berdasarkan Peraturan Desa Nomor 5 Tahun 2016 dan direvisi dengan Peraturan Desa Nomor 3 Tahun 2019, telah berperan sebagai pilar utama dalam pengembangan ekonomi dan sosial di Kalurahan Sambirejo sejak tahun 2016. Dengan visi mewujudkan kesejahteraan masyarakat melalui berbagai sektor usaha, BUMKal telah mengoptimalkan potensi lokal dan menjalin kerjasama lintas sektor. Unit percetakan BUMKal Sambirejo, sebagai salah satu unit usaha, menghadapi sejumlah tantangan dalam pengelolaan lingkungan, desain produk, dan tata kelola keuangan. Program pengabdian masyarakat yang dilaksanakan bertujuan untuk mengatasi kendala-kendala tersebut melalui peningkatan kapasitas sumber daya manusia, adopsi teknologi ramah lingkungan, dan penerapan prinsip-prinsip tata kelola perusahaan yang baik. Melalui pendampingan diharapkan unit percetakan BUMKal Sambirejo tidak hanya mampu meningkatkan efisiensi dan produktivitas, tetapi juga memberikan kontribusi positif terhadap lingkungan dan masyarakat. Konversi limbah kertas menjadi produk yang bernilai tambah, pengembangan desain produk yang inovatif, serta peningkatan transparansi keuangan merupakan beberapa contoh upaya yang dilakukan untuk mencapai tujuan tersebut. Program pengabdian masyarakat ini diharapkan dapat memperkuat peran BUMKal Sambirejo sebagai motor penggerak pembangunan berkelanjutan di tingkat lokal. Dengan demikian, masyarakat Sambirejo dapat merasakan manfaat yang lebih nyata dari keberadaan BUMKal, baik dalam bentuk peningkatan kesejahteraan ekonomi maupun peningkatan kualitas lingkungan hidup. The Village-Owned Enterprise (BUMKal) of Sambirejo, established based on Village Regulation No. 5 of 2016 and revised by Village Regulation No. 3 of 2019, has played a pivotal role in the economic and social development of Kalurahan Sambirejo since 2016. With a vision to improve the community's welfare through various business sectors, BUMKal has optimized local potential and fostered cross-sectoral collaborations. The BUMKal Sambirejo printing unit, as one of its business units, has faced several challenges in environmental management, product design, and financial governance. The community service program implemented aims to address these challenges by enhancing human resource capacity, adopting environmentally friendly technologies, and applying good corporate governance principles. Through mentorship, it is expected that the BUMKal Sambirejo printing unit will not only be able to improve efficiency and productivity but also contribute positively to the environment and community. The conversion of paper waste into value-added products, the development of innovative product designs, and the improvement of financial transparency are some examples of efforts made to achieve this goal. This community service program is expected to strengthen the role of BUMKal Sambirejo as a driving force for sustainable development at the local level. Thus, the people of Sambirejo can feel the more tangible benefits of BUMKal's existence, both in terms of improved economic welfare and improved quality of life.
Intellectual capital sebagai penentu efisiensi operasi pada rumah sakit di Indonesia Susanto, Heri; Rosita, Rosita; Maheresmi, Handani; Maradidya, Alfistia; Nagari, Anake
AKUNTABEL: Jurnal Ekonomi dan Keuangan Vol. 19 No. 4 (2022): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v19i4.11848

Abstract

Penelitian ini bertujuan untuk menginvestigasi dampak modal intelektual terhadap efisiensi operasional pada Rumah Sakit di Indonesia. Rumah sakit memikul tanggung jawab khusus dalam ketersediaan sarana kesehatan di tengah pandemi Covid-19, yang digambarkan oleh kinerja operasional perusahaan. Analisis ini dilakukan untuk mengetahui sejauh mana intellectual capital pada tujuh rumah sakit yang terdaftar di Bursa Efek Indonesia (IDX) pada tahun 2017-2021. Penelitian ini menggunakan purposive sampling dalam pengambilan datanya. SPSS digunakan sebagai model analisis data dengan analisis regresi liner berganda. Modal manusia, modal struktural dan modal sosial merupakan tiga komponen yang digunakan dalam penelitian ini. Studi ini memberikan bukti empiris bahwa ketiga komponen ini mempengaruhi efisiensi operasional. Penelitian ini memberikan masukan kepada Rumah Sakit untuk meningkatkan efisiensi operasi dengan meningkatkan modal intelektual yang dimiliki perusahaan. Penelitian ini menjadi upaya menganalisis IC dalam proses perencanaan Rumah Sakit di Indonesia.
FINANCIAL SUSTAINABILITY: ASSESSING THE INFLUENCE OF RISK MANAGEMENT ON SUSTAINABILITY REPORTING AND CORPORATE FINANCIAL PERFORMANCE Alfistia Maradidya; Sri Anom Amongjati
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 2 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of risk management on sustainability reporting and financial performance of mining sector companies in Indonesia. A quantitative approach was employed, using secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange during the period 2020–2022. Data analysis was conducted using multiple linear regression and Sobel mediation tests to assess the role of sustainability reporting as a mediating variable. The findings indicate that risk management has a positive and significant effect on the quality of sustainability reporting and directly influences financial performance. Furthermore, sustainability reporting partially mediates the relationship between risk management and corporate financial performance. These results highlight that integrating risk management with sustainability reporting strategies can strengthen stakeholder trust, improve performance, and support long-term financial sustainability.
ASSESSING THE INFLUENCE OF DIGITAL PUBLIC INFORMATION SYSTEMS ON TRANSPARENCY AND AUDIT OPINIONS: A STUDY OF JAVA’S LOCAL GOVERNMENTS Indah Kartika Sandhi; Alfistia Maradidya
STABILITY : Journal of Management and Business Vol. 8 No. 2 (2025): Vol 8 No 2 (2025)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/mvt7s318

Abstract

Digital transformation in the Information and Documentation Management Officer (PPID) services is an important instrument in promoting transparency and accountability of local governments in Indonesia. PPID faces significant challenges in ensuring transparency of public information, particularly in terms of incomplete or outdated data on their websites, as well as weak audit and evaluation processes. There is a lack of comprehensive studies on the success of digitalizing real-time information updates on PPID websites and its impact on the availability of public data to measure accountability.  This research aims to examine the influence of PPID’s digital transformation and the transparency of the publication of Local Government Financial Statements (LKPD) on the likelihood of obtaining an Unqualified Opinion (WTP) of local governments in Java. Logistic regression analysis was used to test the relationship of each variable with the audit opinion. This research conducts cross-sectional design. The results show that digital transformation does not have a significant influence on the audit opinion, but there is a positive and significant relationship between digital transformation and publication transparency. It inferred that having information on PPID website alone is not enough to improve the quality of financial statements (LKPD) to receive an Unqualified Opinion. However, based on the mediation analysis, digital transformation increases transparency but does not serve as a bridge to the influence on the audit opinion. These findings confirm digitalization and transparency as a procedural rather than substantive reinforcing agency theory on persistent information asymmetry even when the information is avaliable. Local governments, Supreme Audit Agency (BPK), and Information Commission should prioritize PPID quality and LKPD consistency over mere platform adoption to achieve accountability gains.
GOVERNANCE-BASED SUSTAINABILITY RISK INTEGRATION AND FIRM VALUE: DOES OWNERSHIP STRUCTURE MATTER? Alfistia Maradidya; Indah Kartika Sandhi
STABILITY : Journal of Management and Business Vol. 9 No. 1 (2026)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/766dv702

Abstract

Corporate sustainability has become an essential element of corporate governance, requiring firms to integrate environmental, social, and governance (ESG) considerations into strategic decision-making and enterprise risk management. Although prior studies have widely examined ESG disclosure and sustainability reporting, limited attention has been given to how sustainability-related risks are embedded within governance and risk management processes. Evidence regarding the moderating role of ownership structure in this relationship also remains inconclusive, particularly in emerging markets. This study investigates the effect of Governance-Based Sustainability Risk Integration (GBSRI) on firm value and examines whether ownership structure moderates this relationship. A quantitative explanatory approach was employed using balanced panel data comprising 75 firm-year observations from 15 Indonesian listed companies operating in high-risk industries during 2020–2024. The GBSRI Index integrates the COSO ERM Framework, GRI Standards, and IFRS S1 and S2 into a governance-oriented framework with seven dimensions and 30 indicators. Using MRA with pooled OLS, the study finds that GBSRI has no significant effect on firm value, and ownership structure does not moderate this relationship. Nevertheless, the GBSRI Index contributes to sustainability accounting by offering a comprehensive framework for assessing sustainability risk integration into corporate governance and enterprise risk management, particularly in high-risk industries.
Co-Authors Amongjati, Sri Anom Anake Nagari Anake Nagari Heri Susanto HERI SUSANTO Heri Susanto Indah Kartika Sandhi Indro Herry Mulyanto Maheresmi, Handani Nagari, Anake Rosita . Rosita Rosita Sirait, Afni Sri Luna Murdianingrum Sri Luna Murdianingrum, Sri Luna Wahyu Nugroho Zuhrohtun Zuhrohtun