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All Journal Business Accounting Review JMM (Jurnal Masyarakat Mandiri) Jurnal Ilmu Pengetahuan dan Teknologi (IPTEK) Journal of Indonesian Economy and Business Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) Proceeding of International Conference on Entrepreneurship (IConEnt)
Ilyona Risty
Universitas Pelita Harapan, Surabaya
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences Other

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LITERASI KEUANGAN UNTUK MEMBANGUN KEMANDIRIAN FINANSIAL: PENGENALAN ANALISIS TEKNIKAL DASAR UNTUK SISWA SMA Renna Magdalena; Ilyona Risty; Go George Herbert; Josephine Kurniawati Tjahjono; Mandy Mandy; Daud Rexy
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i1.27818

Abstract

Abstrak: Literasi keuangan merupakan keterampilan esensial untuk membangun kemandirian finansial generasi muda. Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan keterampilan dasar akuntansi siswa kelas X SMA di Sidoarjo, dengan fokus pada analisis teknikal di pasar trading. Kegiatan dilakukan melalui lokakarya interaktif satu hari yang mencakup ceramah, simulasi trading menggunakan aplikasi MT4, dan diskusi kelompok tentang studi kasus nyata. Peserta kegiatan adalah 50 siswa SMA kelas X. Evaluasi dilakukan dengan metode kuis pre-test dan post-test, menunjukkan peningkatan pemahaman siswa dari rata-rata 38% sebelum kegiatan menjadi 84% setelah kegiatan. Hasil evaluasi ini mengindikasikan peningkatan signifikan dalam literasi keuangan siswa, mencakup penggunaan aplikasi trading, analisis teknikal, dan prinsip dasar akuntansi.Abstract: Financial literacy is an essential skill for building the financial independence of younger generations. This community service program aimed to enhance the financial literacy and basic accounting skills of 10th-grade high school students in Sidoarjo, with a specific focus on technical analysis in trading markets. The activity was conducted through a one-day interactive workshop comprising lectures, trading simulations using the MT4 application, and group discussions on real-world case studies. A total of 50 10th-grade high school students participated in the program. Evaluation was conducted using pre-test and post-test quizzes, which demonstrated an increase in students' understanding from an average of 38% before the activity to 84% afterward. These results indicate significant improvements in students' financial literacy, including the use of trading applications, technical analysis, and basic accounting principles.
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): Jurnal RAK (Riset Akuntansi Keuangan)
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.
Analisis Karakteristik Perusahaan yang Menerbitkan Laporan Keberlanjutan Risty, Ilyona
Jurnal Ilmu Pengetahuan dan Teknologi Vol. 8 No. 1 (2024): Jurnal Ilmu Pengetahuan dan Teknologi (IPTEK)
Publisher : Institut Teknologi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31543/jii.v8i1.334

Abstract

Laporan keberlanjutan merupakan salah satu bentuk dari pertanggungjawaban perusahaan kepada para pemangku kepentingan. Hal ini belum terealisasi dengan baik yang tercermin dalam minimnya keikutsertaan perusahaan dalam program Asia Sustainability Reporting Rating (ASRR). Fenomen ini menjadi hal yang menarik yang diangkat oleh peneliti sehingga penelitian ini bertujuan untuk mengidentifikasi karakteristik perusahaan yang mengikuti Asia Sustainability Reporting Rating (ASRR) tahun 2023 khususnya yang mendapat kategori platinum. Kategori ini merepresentasikan bahwa perusahaan telah menerbitkan sustainability report (laporan keberlanjutan) dengan baik sesuai dengan standar Global Reporting Initiative. Penelitian ini menggunakan pendekatan kualitatif dalam mendeskripsikan karakteristi perusahaan. Hasil analisis penelitian ini adalah perusahaan yang masuk dalam kategori platinum memiliki sumber daya keuangan yang baik sehingga implementasi laporan berkelanjutan dapat berjalan sesuai dengan kerangka kerja GRI.
CAPITAL STRUCTURE AND FIRM VALUE : A CROSS-COUNTRY ANALYSIS OF INDUSTRIAL COMPANIES Monica, Ordelia Elizabeth; Risty, Ilyona
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5537

Abstract

Capital structure and firm value are the variables tested in this study by analyzing cross-country samples from Indonesia, China, and Thailand. This study uses data from the S&P Capital IQ database for 2022, consisting of companies from various industrial sectors. This study uses STATA software for data processing and regression analysis to test the effect between the two variables. The results of the study that have been empirically tested find a positive relationship between capital structure and firm value of companies in all three countries. In China, Indonesia, and Thailand, where corporate governance structures and ownership patterns are different, the impact of debt can vary. In markets with weaker governance, higher leverage can be beneficial to limit managerial opportunism. However, excessive debt can lead to financial distress, increasing the likelihood of value destruction rather than value enhancement. Therefore, companies must balance debt financing to minimize agency costs while maximizing firm value. This study contributes to stakeholders, investors, and policymakers in making strategic financing decisions. Further research is recommended to explore firm-specific and macroeconomic factors that are closely related to capital and firm value in different economic conditions.
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 Alif, Muhammad Ikhsan Aprilia Beta Suandi Daud Rexy David Welson Susanto Evangeline, Angela Felicia Juliani Leliga Gloria Mariana Kristanti Harjanto Go George Herbert Go George Herbert Halawa, Junika Hananiel M Gunawan Herbert, Go George Jessica Jaury Josephine Kurniawati Tjahjono Josephine Kurniawati Tjahjono Junika Halawa Mandy Mandy Mandy, Mandy Maria Odriana Veronica Moi Monica, Ordelia Elizabeth Oliandes Sondakh R. Bernardinus Chrisdianto Renna Magdalena Sihombing, Tanggor Susano P. Baso Susanto, David Welson Tjahjono, Josephine Kurniawati