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All Journal MODUS-Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Akuntansi AKUNESA Journal of Accounting and Finance Management (JAFM) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi JPNM : Jurnal Pustaka Nusantara Multidisiplin Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya Ruhui Rahayu: Jurnal Pengabdian Kepada Masyarakat Journal of Business and Information System Jurnal Akuntansi
Yuniati, Ade
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Karakteristik Dewan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Consumer Non-cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Krisnady, Lukas; Rumanda, Erwin; Sam, Saverinus; Yuniati, Ade; Umbing, Golda Belladona
Jurnal Akuntansi Vol 12 No 2 (2024): AKUNESA (Januari 2024)
Publisher : Universitas Negeri Surabaya

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan terhadap kebijakan dividen. Karakteristik dewan terdiri dari Dewan Komisaris (ukuran dewan komisaris, dewan komisaris wanita, dan dewan komisaris independen) dan dewan direksi (ukuran dewan direksi, dewan direksi wanita dan dewan direksi independen). Penelitian ini menggunakan data sekunder dari perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020 - 2021. Teknik analisis data dalam penelitian ini adalah uji regresi linear berganda. Berdasarkan pengujian tersebut, diperoleh hasil bahwa dewan direksi wanita berpengaruh positif terhadap kebijakan dividen. Sementara itu, ukuran dewan komisaris, ukuran dewan direksi, dewan komisaris, dewan komisaris independen dan dewan direksi independen tidak berpengaruh terhadap kebijakan dividen. Hal ini mengindikasikan bahwa keberadaan direksi wanita dalam perusahaan dapat meningkatkan pembayaran dividen kepada pemegang saham.
Socioeconomic and Environmental Effects of Gold Mining in Paring Lahung, Montallat District, North Barito Regency Karaskalo, Mario Fransisko Viegas; Zakiah, Wiwin; Pungan, Yudi; Yuniati, Ade
Journal Magister Ilmu Ekonomi Universtas Palangka Raya : GROWTH Vol. 9 No. 1 (2023): GROWTH : Journal Magister Ilmu Ekonomi Universitas Palangka Raya
Publisher : Fakultas Ekonomi dan Bisnis Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/grow.v9i1.11233

Abstract

This study aims to assess the impact of gold mining operations on the socioeconomic well-being of the Paring Lahung Village community in the Montallat District of North Barito Regency. The research utilizes both secondary and primary data sources. Secondary data is collected from many sources, such as the Central Bureau of Statistics (BPS), sub-district offices, villages/districts, and private entities. On the other hand, primary data is directly received from respondents residing in Paring Lahung Village, Montallat District, North Barito Regency. For a sample size of 30 participants. The research findings indicate that there is a discernible public impression regarding the presence of unauthorized gold mining operations in Paring Lahung Village. The findings indicate that the residents of Paring Lahung Village have a predominantly neutral stance towards gold mining operations. Out of the total number of respondents, 14 individuals (46%) expressed a positive attitude towards gold mining activities in the vicinity of the Paring Lahung Village forest area. Additionally, 9 respondents (30%) had a neutral view, while 7 respondents (24%) exhibited a negative attitude towards such activities. The present study examines the social, economic, and environmental conditions associated with the presence of gold mining activities in Paring Lahung Village. The analysis of social situations reveals that individuals distribute their wealth towards several sectors, including education, health, and housing. The economic conditions demonstrate a tendency towards above-average performance and have exhibited growth subsequent to the implementation of gold mining operations. This can be attributed to the augmentation of respondents' primary income, as well as the acquisition of supplementary sources of revenue. In Paring Lahung Village, the prevailing environmental conditions indicate the utilization of a method to separate combined gold and sand, alongside a minority engaging in conventional processing techniques. As per the accounts of certain inhabitants, the procedure of gold extraction involves the utilization of quicksilver, often known as mercury. Mercury is categorized as a heavy metal with the capacity to be designated as B3 trash
The Effect of Budget Goal Clarity and Budget Participation on Budgetary Slack: Information Asymmetry as Moderation in SKPD Palangka Raya City Anjeliasi, Andini Kezia; Rahmiati, Rahmiati; Fransiska, Christina; Yuni, Sri; Christian, Iwan; Yuniati, Ade
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.15716

Abstract

This study examines the influence of budget goal clarity and budgetary participation on budgetary slack, with information asymmetry as a moderating variable. The research was conducted on 60 respondents from 20 Regional Work Units (SKPD) in Palangka Raya City. Using multiple regression and moderated regression analysis, the results show that budget goal clarity negatively affects Budgetary Slack, while budgetary participation positively affects it. Information asymmetry moderates both relationships, strengthening the effect of budget goal clarity and weakening the effect of budgetary participation on Budgetary Slack. These findings imply the importance of clear budget goals, managed participation levels, and minimized information asymmetry in reducing Budgetary Slack. The study contributes to the understanding of budgetary practices in local government units and provides insights for improving budget management in the public sector.
Abnormal Return: Right Issue, Stock Split, Mergers and Acquisitions (Empirical Study of Companies Listed on the Indonesia Stock Exchange For the Period 2020-2023) Riski, Muhammad; Satrya Wibowo, Agus; Yuniati, Ade; Ichsan Diarsyad, Muhammad; Muhammad Ari, Tommy
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1550

Abstract

This research examines the significant differences in abnormal return at the time of the announcements of right issues, stock splits, and mergers & acquisitions. The research was conducted on companies listed on the Indonesia Stock Exchange from 2020 to 2023. The independent variables used in this study are right issues, stock splits, and mergers & acquisitions. The dependent variable in this research is abnormal return. This study employs the market model method during corporate actions with an event window observation of 20 days before and 20 days after the announcements of right issues, stock splits, and mergers & acquisitions. The data used in this study includes closing stock prices and the Composite Stock Price Index. The results of this study indicate that there are no significant differences in abnormal return at the time of right issues, stock splits and mergers & acquisitions.
Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba, dan Ukuran Perusahaan terhadap Kualitas Laba Febriani, Valentina Indria; Milala, Salsa Sirenia Br; Nurwahyuni, Tia; Yuniati, Ade; Umbing, Golda Belladonna
Modus Vol. 37 No. 2 (2025): VOL 37 NO 2 (2025)
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v37i2.10265

Abstract

Maximizing profits is the main goal of the company's operational activities. Profit is an important element in financial reports that is of concern to stakeholders for decision making. Investors and creditors make business decisions based on an assessment of financial statements, so if the quality of earnings is unreliable, stakeholders will lose interest in the company. This research raises the phenomenon of alleged financial report manipulation practices that occurred at PT Envy Technologies Indonesia Tbk in 2019. In the 2019 financial report, a jump in revenue was recorded from 80.35 billion in 2018 to 188.58 billion. As a result, the Indonesian Stock Exchange (BEI) took the decision to temporarily suspend trading in the company's shares starting December 1, 2020. This research was conducted with the aim of exploring the extent to which investment opportunity sets, profit growth and company size influence earnings quality. The objects of our research are companies operating in the food and beverage sub-sector and listed on the IDX in the period 2021 to 2023. The sampling technique used was purposive sampling, of which there were 56 companies over three years. Data processing was carried out using SPSS software version 26 with descriptive statistical analysis methods, classical assumption testing, and hypothesis testing through multiple regression analysis using the coefficient of determination (R²) and t-test. Research findings show that investment opportunity sets, profit growth, and company size have a negative impact on earnings quality. Keywords: investment opportunity set; profit growth; company size; earnings quality. Memaksimalkan laba merupakan tujuan utama dari aktivitas operasional perusahaan. Laba menjadi salah satu elemen penting dalam laporan keuangan yang menjadi perhatian para pemangku kepentingan dalam pengambilan keputusan bisnis. Investor maupun kreditor akan membuat keputusan berdasarkan penilaian terhadap laporan keuangan perusahaan. Oleh karena itu, apabila kualitas laba tidak dapat diandalkan, pemangku kepentingan akan kehilangan minat terhadap perusahaan tersebut. Penelitian ini mengangkat fenomena dugaan praktik manipulasi laporan keuangan yang terjadi di PT Envy Technologies Indonesia Tbk pada tahun 2019. Pada laporan keuangan tahun 2019, tercatat lonjakan pendapatan dari Rp80,35 miliar di tahun 2018 menjadi Rp188,58 miliar. Akibatnya, Bursa Efek Indonesia (BEI) mengambil keputusan untuk menghentikan sementara perdagangan saham perusahaan tersebut mulai tanggal 1 Desember 2020. Penelitian ini dilakukan dengan tujuan untuk mengeksplorasi sejauh mana set kesempatan investasi, pertumbuhan laba, dan ukuran perusahaan memengaruhi kualitas laba. Objek penelitian ini adalah perusahaan yang bergerak di sub-sektor makanan dan minuman dan terdaftar di BEI pada rentang tahun 2021 hingga 2023. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dimana sebanyak 56 perusahaan selama tiga tahun dan menghasilkan 168 data. Pengolahan data dilakukan menggunakan perangkat lunak SPSS versi 26 dengan metode analisis statistik deskriptif, pengujian asumsi klasik, serta pengujian hipotesis melalui analisis regresi berganda dengan menggunakan koefisien determinasi (R²) dan uji t (t-test). Temuan penelitian menunjukkan bahwa set kesempatan investasi, pertumbuhan laba, dan ukuran perusahaan berdampak negatif terhadap kualitas laba. Kata kunci: set kesempatan investasi; pertumbuhan laba; ukuran perusahaan; kualitas laba.
Evidence of the Relationship Between Environmental, Social, and Governance (ESG) Performance, Audit Quality, Earnings Quality, and Abnormal Return in Indonesia Helmi, Helmi; Wibowo, Agus Satrya; Yuniati, Ade; Octaviani, Theresia; Imanuel, Frengky Natalino
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.13317

Abstract

Purpose – This study examines how ESG performance, audit quality, and earnings quality influence abnormal returns as reflections of stakeholder assessments in the energy and basic industry sector. Design/Methodology/Approach – The research covers 32 companies from 2020-2023 using two models. Model 1 tests the overall effects of ESG, audit quality, and earnings quality on cumulative abnormal returns, while Model 2 separates ESG into environmental, social, and governance aspects. Analyses include descriptive statistics, panel regressions (CEM, FEM, REM), and robustness checks. Results – Findings show that ESG performance positively affects abnormal returns, highlighting investor appreciation for responsible practices. Audit quality has no significant impact, while earnings quality shows a consistently negative and significant effect, implying that transparent and stable earnings reduce the chance of abnormal gains. Research limitations/Implications – The novelty of this study lies in combining ESG performance, audit quality, and earnings quality in one framework within an emerging market context. Results provide practical insights for investors, firms, and policymakers by emphasizing the role of sustainability and earnings transparency in shaping market perceptions. However, limitations exist, including sectoral focus, short COVID-19 period, reliance on proxies, and potential endogeneity issues. Future studies should broaden sectors, extend time horizons, and apply advanced methods such as GMM to strengthen evidence. Keywords: Abnormal Return, Audit Quality, Earnings Quality, ESG Performance, Stakeholder Theory
PENDAMPINGAN PENILAIAN ASET TETAP PADA GKE YERUSALEM PALANGKA RAYA: Asset Valuation Assistance at GKE Yerusalem Palangka Raya Ompusunggu, Dicky Perwira; Yuniati, Ade; Umbing , Golda Belladonna; Sunaryo Neneng Tuah
Jurnal Ruhui Rahayu: Jurnal Pengabdian Masyarakat Ilmu Humaniora Vol 3 No 1 (2024)
Publisher : Program Studi Sastra Indonesia Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/ruhuirahayu.v3i1.119

Abstract

Abstract: Community service activities carried out by a team of lecturers from the Faculty of Economics and Business, University of Palangka Raya are community service activities aimed at assisting the inventory and valuation of fixed assets at the Kalimantan Evangelical Church (GKE) Jerusalem Palangka Raya. Our partners are members of the Kalimantan Evangelical Church (GKE) under the GKE Palangka Raya Resort. GKE is one of the members of the Association of Churches in Indonesia (PGI). With this activity, it is expected that GKE Jerusalem Palangka Raya can perform accounting records for fixed assets more accurately so that they can present reliable and useful accounting information for decision making and preparation of financial position reports (balance sheets). Assistance activities for accounting records of fixed assets began with revamping documents, inventory of fixed assets, valuation of fixed assets, and presentation of fixed assets. Keywords: Revamping Documents; Inventory; Asset Valuation   Abstrak: Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim dosen dari Fakultas Ekonomi dan Bisnis Universitas Palangka Raya merupakan kegiatan pengabdian kepada masyarakat yang bertujuan pada pendampingan inventarisasi dan penilaian aset tetap pada Gereja Kalimantan Evangelis (GKE) Yerusalem Palangka Raya. Mitra kami merupakan anggota Gereja Kalimantan Evangelis (GKE) di bawah Resort GKE Palangka Raya. GKE merupakan salah satu anggota Persekutuan Gereja-gereja di Indonesia (PGI). Dengan adanya kegiatan ini diharapkan GKE Yerusalem Palangka Raya dapat melakukan pencatatan akuntansi terhadap aset tetap dengan lebih akurat sehingga dapat menyajikan informasi akuntansi yang andal dan berguna untuk pengambilan keputusan dan pembuatan laporan posisi keuangan (neraca). Kegiatan pendampingan pencatatan akuntansi terhadap aset tetap ini dimulai dengan pembenahan dokumen, inventarisasi aset tetap, penilaian aset tetap, dan penyajian aset tetap Kata kunci: Pembenahan Dokumen; Inventarisasi; Penilaian Aset
ESG performance, green banking disclosure and firm value: Empirical evidence in Indonesia Umbing, Golda Belladonna; Yuniati, Ade; Wardani, Sabila Kusuma
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.257

Abstract

This research aims to examine the effect of ESG performance and green banking diclosure on firm value. The research was conducted on conventional banking companies listed on the Indonesia Stock Exchange from 2021-2022. The independent variables used in this research are green banking performance and ESG performance. The dependent variable used in this research is company value. The control variables used are company size and audit quality. The data used in this research was obtained through the ESGI Dataset. Determination of the regression model using panel data was carried out through the Chow test and Hausman test. The results shows that the environment score variable has a positive effect on company value, while the other three variables, namely social score, governance score and green banking disclosure have no effect on company value. This implies that investors in the banking sector have not fully focused on the ESG and green banking disclosure dimensions in decision making.
Abnormal return: Buyback, Mergers and Acquisitions, Dividend Announcement (Empirical Study of Companies Listed on The Indonesian Stock Exchange For Period 2020 – 2023) Hasiholan Yeremi, Ryant Nicolas; Wibowo , Agus Satrya; Yuniati, Ade; Mentari, Theresia
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i4.58023

Abstract

Penelitian ini bertujuan untuk menganalisis dampak aksi korporasi-khususnya buyback, merger & akuisisi, dan pengumuman dividen-terhadap abnormal return perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2023. Penelitian ini menggunakan metodologi studi peristiwa untuk menganalisis reaksi harga saham terhadap aksi korporasi. Periode jendela peristiwa mencakup 15 hari, termasuk 7 hari sebelum, hari peristiwa, dan 7 hari setelahnya. Data dikumpulkan dari 46 pengumuman buyback, 8 merger & akuisisi, dan 14 pengumuman dividen, yang dianalisis menggunakan statistik deskriptif, paired sample t-test, dan Wilcoxon signed rank test. Temuan ini mengungkapkan bahwa meskipun abnormal return pasca pembelian kembali menunjukkan rata-rata yang sedikit positif, namun tidak signifikan secara statistik. Sebaliknya, merger & akuisisi menghasilkan rata-rata pengembalian negatif setelah pengumuman, yang menunjukkan skeptisisme pasar mengenai nilai strategis mereka. Pengumuman dividen secara signifikan berdampak pada pasar, dengan abnormal return positif sebelum pengumuman berbalik menjadi negatif setelahnya, menunjukkan kemungkinan kebocoran informasi dan kekhawatiran investor mengenai likuiditas dan prospek investasi di masa depan. Penelitian ini berkontribusi pada pemahaman tentang bagaimana aksi korporasi mempengaruhi persepsi pasar dan perilaku investor, menyoroti kompleksitas reaksi saham dalam menanggapi menggeneralisasi ke pasar-pasar lain. Penelitian di masa depan dapat mengeksplorasi dampak jangka panjang dari aksi korporasi ini terhadap kinerja perusahaan.
Pengaruh Carbon Emission Disclosure, ESG Disclosure dan Green Investment terhadap Kinerja Keuangan Perusahaan Pertambangan di Bursa Efek Indonesia tahun 2021-2023 Mulia; Pambelum, Yohanes Joni; Yuniati, Ade
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 1 (2026): February : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i1.980

Abstract

Penelitian tersebut bertujuan untuk menganalisis pengaruh carbon emission disclosure, ESG disclosure dan green investment terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Metode yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal dan sampel penelitian dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan uji regresi ltersebuter berganda dengan bantuan SPSS. Hasil penelitian memperlihatkan pengungkapan emisi karbon dan ESG tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan, sedangkan green investment berpengaruh positif dan signifikan. Temuan tersebut memperlihatkan investasi berkelanjutan memberikan dampak nyata terhadap kinerja, sementara pengungkapan keberlanjutan belum cukup memengaruhi hasil keuangan.
Co-Authors Agus Satrya Wibowo Anjeliasi, Andini Kezia Christian, Iwan Dicky Perwira Ompusunggu Febriani, Valentina Indria Fransiska, Christina Hasiholan Yeremi, Ryant Nicolas Helmi Helmi Ichsan Diarsyad, Muhammad Imanuel, Frengky Natalino Karaskalo, Mario Fransisko Viegas Krisnady, Lukas Mentari, Theresia Milala, Salsa Sirenia Br Muhammad Ari, Tommy Muhammad Riski, Muhammad mulia Nurwahyuni, Tia Octaviani, Theresia Pungan, Yudi Rahmiati Rahmiati Rumanda, Erwin Sam, Saverinus Satrya Wibowo, Agus Sunaryo Neneng Tuah Umbing , Golda Belladonna Umbing, Golda Belladona Umbing, Golda Belladonna Wardani, Sabila Kusuma Wibowo , Agus Satrya Yohanes Joni Pambelum Yuni, Sri Zakiah, Wiwin