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Pengaruh Independensi, Keahlian, Frekuensi Rapat, dan Jumlah Anggota Komite Audit terhadap Penerbitan Sustainability Report ISRA 2008-2012 Ilyona, Risty
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Consideration of environment issue impact has caused particular concern for the company stakeholders. The company began disclose a report containing the corporate responsibility activities undertaken by more attention to the global framework that is easy to understand and measure the called sustainability reporting, known as CSR report. The reporting guidelines are organized and developed within the Global Reporting Initiative (GRI). These guidelines have been adopted by many companies, including in Indonesia. The purpose of this research is to know the influence of variable independence, expertise, frequency of meetings and the number of audit committees on the disclosure of sustainability report. the size of company is a control variable in this research. The population of this study is all companies registered in ISRA 2013 and the sample is determined by purposive sampling method. The analytical method used is logistic regression analysis. The results of the analysis found that only the frequency of meetings and the size of the companies that affect the sustainability report disclosure.

Pengaruh Independensi, Keahlian, Frekuensi Rapat, dan Jumlah Anggota Komite Audit terhadap Penerbitan Sustainability Report ISRA 2008-2012 Risty Ilyona
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.246 KB)

Consideration of environment issue impact has caused particular concern for the company stakeholders. The company began disclose a report containing the corporate responsibility activities undertaken by more attention to the global framework that is easy to understand and measure the called sustainability reporting, known as CSR report. The reporting guidelines are organized and developed within the Global Reporting Initiative (GRI). These guidelines have been adopted by many companies, including in Indonesia. The purpose of this research is to know the influence of variable independence, expertise, frequency of meetings and the number of audit committees on the disclosure of sustainability report. the size of company is a control variable in this research. The population of this study is all companies registered in ISRA 2013 and the sample is determined by purposive sampling method. The analytical method used is logistic regression analysis. The results of the analysis found that only the frequency of meetings and the size of the companies that affect the sustainability report disclosure.

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

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.

GREEN GAS EMISSIONS AND CORPORATE GOVERNANCE: FINANCIAL INDUSTRY IN INDONESIA AND MALAYSIA Risty, Ilyona
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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The accelerating threat of climate change increases the importance of corporate commitment to the climate transition, including the important role of the financial industry in aligning with net zero emissions goals. The International Sustainability Standards Board has issued the latest standards in 2023 related to general requirements and a climate that encourages every organization to report a sustainability report. This research was conducted to determine the relationship between organizational governance and the emissions produced (green gas emissions) which will indirectly affect climate change. This research took samples from the financial industry and public companies contained in the S&P database. This research uses a quantitative approach to find out the relationship of organizational governance and emissions. The research will provide benefits to the literature related to the role of governance in the management of emissions produced by organization.

IMPROVING CAROLUS SURABAYA HIGH SCHOOL STUDENTS' UNDERSTANDING OF THE ACCOUNTANT PROFESSION USING GAMIFICATION TEACHING METHODS Magdalena, Renna; Risty, Ilyona; Herbert, Go George; Tjahjono, Josephine Kurniawati; Evangeline, Angela; Mandy, Mandy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Lecturers and students from the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. Sharing knowledge and learning from each other has become the responsibility of people fortunate enough to receive higher education. Understanding the role of an accountant is very important for students who will later study at a university. This service is carried out using the concept of gamification. Gamification in learning is an approach that combines game elements into the learning context to increase student engagement, motivation, and understanding. This approach uses rewards, achievements, competitions, and challenges to spark interest and drive for learning. By implementing gamification in learning, high school students will understand the material better.

Internal Whistleblowing and Perceptions of Organizational Politics, Pressure, and Professional Commitment Risty, Ilyona; Aprilia Beta Suandi; Alif, Muhammad Ikhsan
Journal of Indonesian Economy and Business Vol 40 No 1 (2025): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i1.8600

Introduction/Main Objectives: This study examines the influence of organizational political perceptions of internal whistleblowing intention, specifically investigating the role of professional commitment on the pressure felt by employees within the framework of the conservation of resources theory. Background Problems: Previous research has focused on what factors can increase internal whistleblowing intention, while there are contextual factors that cannot be ignored, specifically the state of the working environment that may hinder such intention. Novelty: This research investigates a different phenomenon from the point of view of an environment that creates a negative perception while also linking it to the professional commitment to the impact of internal whistleblowing intentions. Research Methods: This study employs a questionnaire-based survey method targeting employees of banks affiliated with the Association of Stated-Owned Banks in Indonesia. The sample consists of 115 participants and the data were analyzed using structural equation modeling (SEM). Findings/Results: The findings of this research suggest that employees' views on organizational politics and the corresponding pressure hinder their willingness to report violations. Nevertheless, a strong level of professional dedication does not lessen the impact of organizational politics on perceived pressure. This underscores the necessity for organizations to cultivate a cooperative atmosphere that can diminish the adverse perceptions of organizational politics. Conclusion: This research carries particular importance, notably within the financial industry, illustrating how the interactions among organizational politics, pressure, and professional commitment influence employees' tendency toward internal reporting of misconduct. Further, this research enriches the discourse on internal whistleblowing, providing a richer conceptualization of its determinants from both environmental and situational perspectives.

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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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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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.

GREEN GAS EMISSIONS AND CORPORATE GOVERNANCE: FINANCIAL INDUSTRY IN INDONESIA AND MALAYSIA Risty, Ilyona
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

The accelerating threat of climate change increases the importance of corporate commitment to the climate transition, including the important role of the financial industry in aligning with net zero emissions goals. The International Sustainability Standards Board has issued the latest standards in 2023 related to general requirements and a climate that encourages every organization to report a sustainability report. This research was conducted to determine the relationship between organizational governance and the emissions produced (green gas emissions) which will indirectly affect climate change. This research took samples from the financial industry and public companies contained in the S&P database. This research uses a quantitative approach to find out the relationship of organizational governance and emissions. The research will provide benefits to the literature related to the role of governance in the management of emissions produced by organization.

IMPROVING CAROLUS SURABAYA HIGH SCHOOL STUDENTS' UNDERSTANDING OF THE ACCOUNTANT PROFESSION USING GAMIFICATION TEACHING METHODS Magdalena, Renna; Risty, Ilyona; Herbert, Go George; Tjahjono, Josephine Kurniawati; Evangeline, Angela; Mandy, Mandy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Lecturers and students from the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. Sharing knowledge and learning from each other has become the responsibility of people fortunate enough to receive higher education. Understanding the role of an accountant is very important for students who will later study at a university. This service is carried out using the concept of gamification. Gamification in learning is an approach that combines game elements into the learning context to increase student engagement, motivation, and understanding. This approach uses rewards, achievements, competitions, and challenges to spark interest and drive for learning. By implementing gamification in learning, high school students will understand the material better.

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