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All Journal JURNAL ADMINISTRASI BISNIS Indonesian Journal of Strategic Management Jurnal SOLMA EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Edunomika (JIE) Jurnal Neraca Peradaban Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Jurnal Administrasi Bisnis Sinergi International Journal of Accounting and Taxation Summa : Journal of Accounting and Tax Indonesian Journal of Strategic Management (IJSM)
Simatupang, Frido Saritua
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Determinants of Sustainability Reporting: Profitability, Board of Directors, Audit Committee, and Firm Size in SRI-KEHATI Razamah, Haifa Pasya; Simatupang, Frido Saritua
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.950

Abstract

Using firm size as a moderating factor, this study looks at how profitability, the board of directors, and the audit committee affect sustainability report disclosure. It stems from rising deforestation rates, which have intensified regulatory and stakeholder pressures and encouraged firms to enhance sustainability reporting as corporate accountability, despite conflicting findings in prior research. This study focuses on companies listed on the SRI-KEHATI Index during the 2022-2024 period, which reflects regulatory developments in sustainability reporting. Using a quantitative methodology, panel data from financial, sustainability, and annual reports of 12 corporations chosen by purposive sampling were analyzed. Panel data and Moderated Regression Analysis (MRA) using EViews 13 are used in this regression analysis. The results show that the audit committee, board of directors, and profitability have no partial influence on the disclosure of sustainability reports. Nonetheless, it was discovered that firm size had a negative moderating effect on the association between the board of directors and sustainability reporting and a positive moderating effect on the relationship between profitability and sustainability reporting. Firm size moderates the effect of audit committees insignificantly. This study concludes that Firm size is an important factor in determining sustainability disclosure practices. The findings indicate that, based on the sampled SRI-KEHATI companies during the 2022-2024 period, firm size is empirically associated with the extent of sustainability information disclosure. Companies are advised to optimize governance and pay attention to operational scale in improving the quality of sustainability disclosure.
Penguatan Ekonomi Sirkular Melalui Edukasi Finansial dan Penentuan Harga Pokok Produksi (HPP) bagi Kelompok Pengolah Sampah di Kota Cimahi Komara, Esi Fitriani; Sembiring, Ferikawita Magdalena; Yulianti, Eka; Paramita, Veronika Santi; Desmiza, Desmiza; Abdurohim, Abdurohim; Ramli, Rosmini; Simatupang, Frido Saritua; Irfan, Mohamad; Susyani, Novi; Wigantini, Ghea Revina
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.21512

Abstract

Background: Rendahnya pemahaman terhadap pengelolaan keuangan usaha, khususnya dalam penentuan Harga Pokok Produksi (HPP) pada produk olahan sampah menyebabkan kesulitan dalam menentukan harga jual yang tepat dan berkelanjutan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi finansial pelaku usaha olahan sampah melalui pelatihan dan pendampingan edukasi finansial berbasis partisipatif. Metode: Kegiatan edukasi ini berupa pelatihan dengan metode ceramah dan latihan yang diberikan kepada 84 responden. Kegiatan dilaksanakan pada 22 Juli 2025 di Aula Kelurahan Melong, Kecamatan Cimahi Selatan, Kota Cimahi. Hasil: Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap konsep HPP dan nilai ekonomi sampah. Sebanyak 94% peserta memahami bahwa sampah memiliki nilai jual, 85% peserta memahami konsep HPP dan cara menghitungnya, serta 85% mampu menentukan tiga komponen utama dalam perhitungan HPP. Kesimpulan: Kegiatan ini berhasil meningkatkan kesadaran finansial dan kemampuan pengelolaan biaya produksi masyarakat, sehingga usaha olahan sampah dapat dikelola secara lebih efisien, profesional, dan berkelanjutan.
Audit Committee, Board of Directors, and Sustainability Reporting: the Moderating Role of Gender Diversity Nurandini, Silvi Khoerunnisa; Simatupang, Frido Saritua
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1297

Abstract

This research seeks to analyse the relationship between audit committees and boards of directors and sustainability report disclosure in financial sector businesses listed on the Singapore Exchange from 2022 to 2024. It will take gender diversity into consideration as a moderating variable. Companies' sustainability reports are rising in importance as a measure of their performance in response to rising stakeholder demands for more openness and responsibility across economic, social, and environmental domains. Using an associative method, this study applied a quantitative approach. Financial reports, sustainability reports, and annual reports were the sources of secondary data. Using a purposive selection technique, eighteen businesses from the financial industry made up the study sample. We used EViews 13 to do our data analysis, which included panel data regression and Moderated Regression Analysis (MRA). The findings indicate that, to some extent, the disclosure of Sustainability Reports is unaffected by the audit committee and board of directors. Sustainability Report disclosure is, however, concurrently influenced by the board of directors and the audit committee. Furthermore, the publication of Sustainability Reports did not improve the interaction between the audit committee and the board of directors, even after accounting for gender diversity. Based on these results, it seems that integrated corporate governance structures are the best way to promote sustainability disclosure.
Co-Authors Abdurohim Abdurohim, Abdurohim Almatin, Nurlaeli Risna Anzani, Leni Ayu Fatimah, Sella Dwi Cempaka, Putri Ariyani Desmiza, Desmiza Eka Yulianti Esi Fitriani Komara, Esi Fitriani Ferikawita M. Sembiring Ghea Revina Wigantini Gomes, Agata Sarce Hafidh Nurmansyah, Abdul Ahmad Henly Yulina, Henly Imas Purnamasari Iskandar Iskandar Maulana, Lucky Hikmat Mohamad Irfan, Mohamad Nurandini, Silvi Khoerunnisa Nurfianti, Salsya Nurhaliza, Rahma Nurmansyah, Abdul Ahmad Hafidh Oktapiani, Nabila Paramita, Veronika Santi Perkasa, Rais Shiddiq Purnomo, Budi Supriatono Putri Aulia Fadilah Rahardjo, Adhitya Purwa Ramadhan, Hasan Mubarok Ramli, Rosmini Razamah, Haifa Pasya Ryana Devi, Wiara Sanchia Grafita Susyani, Novi Tiranda, Yan Paresae Triana, Restu Nugraha Vania Febianti