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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal RAK (Riset Akuntansi Keuangan) Proceeding of International Conference on Entrepreneurship (IConEnt)
Ilyona Risty
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Economics, Econometrics & Finance Social Sciences

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AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE Veronica Moi, Maria Odriana; Susano P. Baso; Ilyona Risty
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.629

Abstract

This study aims to analyze the fiscal capacity of districts and cities in East Nusa Tenggara Province through the analysis of the degree of decentralization and fiscal capacity index. Data were analyzed using the degree of fiscal decentralization formula and the calculation of the fiscal capacity index. The results showed that on average, districts and cities in East Nusa Tenggara Province have a low degree of decentralization of 7.99% and are in the very low fiscal capacity index category of 0.442-0.515. The largest contribution to the allocation of regional expenditure comes from central government transfer funds.
Webinar Education for High School Students: What Major to Choose for University Renna Magdalena; Tanggor Sihombing; Ilyona Risty; Go George Herbert; Josephine Kurniawati Tjahjono; Gloria Mariana Kristanti Harjanto
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Lecturers of the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. This activity is worth doing because many high school students need help understanding what they will face in college. One of the main challenges prospective students face is choosing the right major according to their interests, talents, and career goals. These decisions will have a long-lasting impact on a person's personal and professional development. This service activity is expected to provide prospective students with knowledge and understanding about the majors needed in the current era. The goal is to provide an understanding of what the students need as prospective students to step into the world of lectures with suitable and appropriate majors.
Facing Career Challenges in the Digital Era: Career Education and Guidance Program through Instagram Live Talkshow for Accounting Students Renna Magdalena; Ilyona Risty; Go George Herbert; Felicia Juliani Leliga; R. Bernardinus Chrisdianto; Jessica Jaury; David Welson Susanto
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Facing career challenges in the digital era is crucial for accounting students to prepare for and compete in an increasingly competitive job market. This topic was selected to guide and educate accounting students on strategies to tackle career challenges through the IG Live program. This program helps students understand the various career paths, develop soft skills and leverage technology in career guidance. The community service method employed is the organization of interactive and educational IG Live sessions. These sessions include vital components such as discussions with experienced speakers from the accounting industry, successful alums, and faculty members, offering practical insights into accounting careers. Additionally, participants are encouraged to engage in interactive Q&A sessions and receive supporting materials such as career guides and articles. This activity will enhance career knowledge, build the necessary skills, and strengthen students' professional networks, thus making them more prepared and confident in facing the job market after graduation.
AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE Veronica Moi, Maria Odriana; Susano P. Baso; Ilyona Risty
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.629

Abstract

This study aims to analyze the fiscal capacity of districts and cities in East Nusa Tenggara Province through the analysis of the degree of decentralization and fiscal capacity index. Data were analyzed using the degree of fiscal decentralization formula and the calculation of the fiscal capacity index. The results showed that on average, districts and cities in East Nusa Tenggara Province have a low degree of decentralization of 7.99% and are in the very low fiscal capacity index category of 0.442-0.515. The largest contribution to the allocation of regional expenditure comes from central government transfer funds.
THE RELATIONSHIP BETWEEN ENVIRONMENT PERFORMANCE AND PROFITABILITY: A SECTORAL COMPARISON IN INDONESIA AND MALAYSIA Ilyona Risty; Junika Halawa
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study investigates the impact of environmental performance on financial performance in Indonesia and Malaysia, focusing on sectors with diverse environmental practices. Using secondary data from publicly available company reports, the research explores whether better environmental performance correlates with higher financial outcomes, specifically Return on Assets (ROA). The analysis employs panel data regression, which reveals that environmental performance positively influences financial performance, with a statistically significant coefficient for environmental performance. However, the model's explanatory power is modest suggesting that while environmental efforts are beneficial, they only partially explain variations in financial performance. This research offers practical implications for business practitioners, policymakers, and investors, emphasizing the importance of integrating environmental performance into broader business strategies to achieve sustainable financial success. The study also calls for further research to investigate the mediating factors and industry-specific variations that could enhance the understanding of the environmental-financial performance nexus, particularly in developing economies. The results provide a foundation for future studies exploring the intersection of environmental sustainability and financial performance in diverse global contexts.
CSR DISCLOSURE AS A MODERATOR FIRM VALUE: A STUDY ON ENERGY SECTOR MANUFACTURING COMPANIES Junika Halawa; Ilyona Risty
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Investors' evaluation of a company's performance and prospects is reflected in its value. This study looks at how financial performance metrics, including firm size, profitability, leverage, and business operations, affect the value of energy businesses listed on the Indonesia Stock Exchange (IDX) between 2014 and 2022. Additionally, it looks into whether disclosure of corporate social responsibility (CSR) acts as a moderating element in these interactions. The study uses R-Studio software's panel data regression analysis with data from 28 companies, for a total of 224 observations. The findings suggest that whereas leverage, company size, and business operations do not significantly affect firm value, profitability does. Furthermore, there is no moderating effect of CSR disclosure on the association between business value and these financial performance metrics.
MENYIAPKAN GENERASI EMAS: STRATEGI MEMILIH JURUSAN KULIAH DI ERA REVOLUSI INDUSTRI 5.0 Renna Magdalena; Tanggor Sihombing; Ilyona Risty; Junika Halawa
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Revolusi Industri 5.0 menghadirkan tantangan dan peluang baru bagi generasi muda, menuntut keterampilan yang tidak hanya berbasis teknologi tetapi juga analisis data, kecerdasan buatan, dan keberlanjutan bisnis. Dalam konteks ini, jurusan Akuntansi memainkan peran krusial sebagai fondasi utama dalam pengelolaan keuangan, pengambilan keputusan bisnis yang berbasis data, serta tata kelola perusahaan yang berkelanjutan. Webinar ini akan membahas bagaimana pelajar SMA dapat memilih jurusan kuliah yang tidak hanya relevan dengan perkembangan zaman tetapi juga memiliki prospek karier yang luas dan strategis. Akuntansi tidak lagi sekadar mencatat angka, tetapi menjadi pusat inovasi dalam bisnis dan keuangan digital. Dengan strategi yang tepat, generasi emas Indonesia dapat menjadi pelaku utama dalam era industri yang semakin dinamis. Keikutsertaan dalam Webinar ini menunjukkan antusiasme yang cukup tinggi, dengan jumlah peserta yang terus bertambah seiring berjalannya sesi. Evaluasi dilakukan melalui survei daring, yang menunjukkan bahwa peserta setuju bahwa Webinar ini memberikan manfaat yang signifikan untuk membantu memilih jurusan saat kuliah nanti yang tepat, sesuai minat, bakat, dan tujuan karir mereka. Lebih lanjut, hasil survei menunjukkan bahwa tujuan Webinar ini tercapai dengan baik, sebagaimana tercermin dari cukup tingginya tingkat persetujuan dalam kuesioner. Dengan demikian, Webinar ini memberikan pemahaman yang mendalam tentang tips dalam memilih jurusan yang memiiki prospek kerja dalam era saat ini.
INTERACTIVE RADIO: GREEN TRANSFORMATION – TOWARDS SUSTAINABLE ECONOMY IN INDONESIA Ilyona Risty; Hananiel M Gunawan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The implementation of Community Service (PKM) for the period of December 2024 was carried out by a Team from the Faculty of Economics and Business School UPH Surabaya Campus together with Radio Sangkakala Surabaya as partners. Therefore, Universitas Pelita Harapan Surabaya Campus collaborated with Radio Sangkakala Surabaya to be able to provide education to the wider community. This collaboration was built by presenting quality speakers from the Management Study Program and the Accounting Study Program. Each speaker will present interesting topics that are in accordance with current issues. Based on discussions regarding community needs, this PKM was carried out by providing supplies to the Community with the theme of Green Economy. With the holding of this interactive talk show, it is hoped that it can provide information and educational education for the wider community in the Surabaya area in terms of economics, business and sustainability issues that can improve community knowledge and skills.
Do ESG Score, Firm Value, and Gender Diversity Enhance Corporate Performance? Evidence from Emerging Asia-Pacific Industrial Firms Junika Halawa; Ilyona Risty
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) score, firm value, and gender diversity on corporate performance, measured by Return on Assets (ROA), in the industrial sector of emerging Asia-Pacific markets. Using a sample of publicly listed companies, the research aims to provide empirical evidence on how sustainability practices, market valuation, and board diversity contribute to financial performance. ESG scores are applied as a proxy for corporate sustainability, while firm value reflects investors’ perception of growth potential, and gender diversity is considered an indicator of inclusivity in corporate governance. The study employs quantitative analysis to examine the relationships among these variables. The findings are expected to demonstrate whether ESG initiatives and gender diversity complement firm value in driving profitability. This research contributes to the growing literature on sustainable finance by highlighting the role of non-financial factors in shaping firm performance in emerging markets. The results provide insights for managers, policymakers, and investors regarding the strategic importance of ESG and diversity in achieving long-term competitiveness.
Green And Empowered: Sustainable Business in The Modern Era Ilyona Risty; Oliandes Sondakh
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The implementation of Community Service (CS) for the March 2025 period was carried out by a Team from the Faculty of Economics and Business School UPH Surabaya Campus together with Radio Sangkakala Surabaya as partners. Therefore, Universitas Pelita Harapan Surabaya Campus collaborated with Radio Sangkakala Surabaya to be able to provide education to the wider community. This collaboration was built by presenting quality speakers from the Management Study Program and the Accounting Study Program. Each speaker will present interesting topics that are in accordance with current issues. Based on discussions regarding community needs, this CS was carried out by providing supplies to the Community with the theme Green and Empowered. With the holding of this interactive talk show, it is hoped that it can provide information and educational education for the wider community in the Surabaya area in the fields of economics, business and immigrant issues that can improve community knowledge and skills.
Co-Authors David Welson Susanto Felicia Juliani Leliga Gloria Mariana Kristanti Harjanto Go George Herbert Hananiel M Gunawan Jessica Jaury Josephine Kurniawati Tjahjono Junika Halawa Maria Odriana Veronica Moi Oliandes Sondakh R. Bernardinus Chrisdianto Renna Magdalena Sihombing, Tanggor Susano P. Baso