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Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia Putri, Rachel Noverietha; Putri, Johanna Kezia; Christanti, Rossalina; Nugroho, Albertus Henri L.
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.751

This study aims to investigate the application of green banking on the tendency for efficiency in banking companies. This study designs green banking using serial logic from green accounting, green innovation, and green technology in its tendency to increase company efficiency. Furthermore, stakeholders strongly influence the creation of an ethical company with three pillar objectives: social, environmental, and economic. This study explores banking companies because they are unique in their position as economic drivers but are required to be able to have an impact on society and the environment. This study uses existing banking data in Indonesia in the 2015-2021 range, which produces 231 observational data. This research found that banking companies can implement the three pillars, which include social, environmental, and economic, by encouraging stakeholders. Furthermore, in its position as an economic driver, banks will make efficiency in their budget costs so that the economic pillars are maintained without leaving the social and environmental pillars. Finally, this research has implications for the role of stakeholders who can encourage the implementation of green banking and strategies for implementing green banking for the banking industry.

Chakras in the Boardroom: Integrating Ancient Wisdom with Modern Business Practices for Enhanced Emotional and Spiritual Intelligence Ratmayanti, Nyoman Gita Saraswati; Nugroho, Albertus Henri Listyanto; Darmawan, I Made Dwi Hita; Wiratama, Awang Bagas
Religious: Jurnal Studi Agama-Agama dan Lintas Budaya Vol 7, No 2 (2023)
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/rjsalb.v7i2.23321

This study explores the application of chakra philosophy in business management practices. Chakras, defined as energy centers within the human body, are intricately linked with daily human dynamics and spiritual consciousness. The aim of this study is to integrate chakra principles into managerial processes and assess their impact on emotional and spiritual intelligence, performance, accountability, and business sustainability. A qualitative approach was adopted for this study, focusing on four chief executive officers as research subjects. Data collection was conducted using triangulation techniques, including document analysis and semi-structured interviews. The results indicate that the implementation of chakra philosophy by chief executives contributes to the stability of emotional and spiritual intelligence. This, in turn, enhances performance, accountability, and the sustainability of the business. This research contributes a novel perspective by elaborating on the application of chakra philosophy in business management. It offers a new approach to managing and sustaining a company by considering individual management aspects and organizational culture.

Membangun Komunitas Melalui Keunggulan Kompetitif Kelompok Wanita Tani Kenanga: Kolaborasi dan Partisipasi Nugroho, Albertus Henri Listyanto; Nursetyo, Marcellino Khrisna; Lubis, Rosalin Putri; Octaviani, Lydia Vera Ayu
International Journal of Community Service Learning Vol. 8 No. 3 (2024): Agustus
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v8i3.77329

Terbatasnya pemahaman anggota komunitas terkait pengembangan skema bisnis dan susunan organisasi. Secara lebih spesifik, problematika ini menjadi hal yang fundamental yang membutuhkan perhatian khusus untuk dapat diselesaikan Kelompok Wanita Tani (Kenanga) merupakan kelompok berbasis masyarakat di Padukuhan yang bertujuan untuk meningkatkan perekonomian rumah tangga. Secara garis besar, kelompok memiliki keunggulan kompetitif, antara lain semangat, antusiasme, dan letak geografis yang dapat membawa masyarakat mencapai tujuannya. Prinsip-prinsip keterlibatan mitra, pertukaran pengalaman teoritis dan praktis, serta pertukaran pengalaman dan publikasi telah diselesaikan dalam pengabdian ini. Melalui layanan ini diharapkan terjadi pertukaran pengalaman dan manfaat antar mitra. Selain itu, service-learning menekankan kepada keterlibatan mahasiswa dalam proses pengabdian untuk menciptakan kesinambungan dan kesempatan dalam mengkonfirmasi teori dalam hal praktik. Hasil pengabdian ini menunjukkan adanya kolaborasi yang mampu menonjolkan sumber daya internal dan mendorong pemberdayaan organisasi untuk mencapai komuniats yang mandiri. Pemberdayaan ini ditunjukkan dengan proses partisipasi aktif komunitas dalam menyusun materi dan bahan yang dibutuhkan dengan harapan bahwa proses pengabdian akan menjadi tepat sasaran, sesuai dengan kebutuhan dan keunggulan komuniats. Akhir kata, pengabdian ini dapat mendokumentasikan semangat dan antusiasme yang dihasilkan melalui naskah ini. Harapannya, naskah ini dapat menginspirasi peningkatan kapasitas melalui keunggulan kompetitif komunitas.

PERILAKU CEO DAN PENURUNAN NILAI GOODWILL: STUDI KEPERILAKUAN KEPERCAYAAN DIRI BERLEBIH Utami, Martiana Riawati; Rashid, Maryam Agustine Huwaidah; Nugroho, Albertus Henri Listyanto
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.336

Penelitian ini bertujuan menyelidiki tendensi CEO untuk mencatat adanya penurunan nilai goodwill perusahaan ketika CEO memiliki perilaku berkepercayaan diri berlebih. Penelitian ini memberikan kebaharuan dengan memberikan penjelasan pencatatan penurunan nilai goodwill dengan sudut pandang keperilakuan. Selanjutnya, penelitian ini menggunakan latar belakang negara berkembang yang memiliki karateristik pendapatan menegah kebawah dan memiliki ketidakpastian ekonomi masa depan. Kedua pembaharuan tersebut memberikan penjelasan yang lengkap mengenai fenomena penurunan nilai goodwill. Proksi yang digunakan untuk mengukur kepercayaan diri berlebih adalah pengeluaran modal dan pencatatan penurunan nilai goodwill adalah delta goodwill. Penelitian ini menggunakan sampel semua perusahaan yang tercatat di Bursa Efek Indonesia pada periode tahun 2012-2019 dengan total sebanyak 878 data observasi. Metode analisis data yang digunakan untuk menguji hubungan antara kepercayaan diri berlebih dan pencatatan penurunan nilai goodwill adalah regresi tobit. Hasil pengujian menunjukkan bahwa terdapat asosiasi antara kepercayaan diri berlebih dan pencatatan penurunan nilai goodwill perusahaan. Penelitian ini berimplikasi bagi investor yang dapat menaruh kepercayaan lebih pada perusahaan yang memiliki tingkat akuisisi yang tinggi, karena perusahaan tersebut berkecenderungan memenuhi pedoman pelaporan keuangan.Kata Kunci: Kepercayaan Diri Berlebih CEO, Negara Berkembang, Penurunan Nilai Goodwill, Pengungkapan Penurunan, Negara Berkembang

Green Banking Universe and Sustainability Banking Industry in Indonesia: The Influence of Information Technology Governance Johanna Kezia Putri; Rachel Noverietha Putri; Rossalina Christanti; Albertus Henri Listyanto Nugroho
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.892

This study aims to explores the role of green accounting, green innovation, and green technology and the process of accelerating information technology governance in achieving corporate sustainability. As one of the vital sectors, banking has a large share of Indonesia's economy. The empirical gap regarding green accounting practices in Indonesia, especially in the banking sector, will contribute to this research. The processing method used is a regression of top panel data of banking companies listed on the Indonesia Stock Exchange from 2015-2021. The results shows that green technology has a positive effect on banking sustainability in Indonesia. Furthermore, green accounting does not influence the level of banking sustainability, and green innovation negatively influences the level of banking sustainability in Indonesia. The results of this research data analysis are significant findings, considering that the concept and practice of green accounting are increasingly discussed today. This finding can help regulator to more detailed policy derivatives and targeted practice directions in green and sustainability banking are needed. This research provides a new insight about information technology governance to improving implementation green banking to pursue future sustainability banking.

ESG Performance during Financial Performance and Reporting Quality Shortfalls: Proving Signaling Theory in Indonesia Kurniawan, Firdaus; Nugroho, Albertus Henri Listyanto
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5246

This study aims to examine the inverse relationship between financial performance shortfalls and corporate ESG performance to determine whether companies exploit biases that can be created by using corporate ESG performance as a signaling mechanism. The sample of this study consists of companies listed on the Indonesia Stock Exchange from 2000 to 2023. The final sample includes 450 company-year observations. The results of this study indicate that there is a negative correlation between the decline in short-term financial performance and the company's ESG performance. In addition, corporate stakeholders in developing countries, such as Indonesia, still lack confidence and trust in company’s environmental, social, and governance (ESG) strategies, which contributes to the less effective performance of ESG as a signaling mechanism for companies in Indonesia. In addition to contributing to investor decision-making processes focused on issues related to corporate environmental and social sustainability, the results of this study are also expected to help investors and regulators understand environmental, social, and governance (ESG) activity patterns when companies face financial performance shortfalls. Finally, this study provides theoretical validation of signaling theory in the context of developing countries, specifically Indonesia.

Chakras in the Boardroom: Integrating Ancient Wisdom with Modern Business Practices for Enhanced Emotional and Spiritual Intelligence Ratmayanti, Nyoman Gita Saraswati; Nugroho, Albertus Henri Listyanto; Darmawan, I Made Dwi Hita; Wiratama, Awang Bagas
Religious: Jurnal Studi Agama-Agama dan Lintas Budaya Vol. 7 No. 2 (2023)
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/rjsalb.v7i2.23321

This study explores the application of chakra philosophy in business management practices. Chakras, defined as energy centers within the human body, are intricately linked with daily human dynamics and spiritual consciousness. The aim of this study is to integrate chakra principles into managerial processes and assess their impact on emotional and spiritual intelligence, performance, accountability, and business sustainability. A qualitative approach was adopted for this study, focusing on four chief executive officers as research subjects. Data collection was conducted using triangulation techniques, including document analysis and semi-structured interviews. The results indicate that the implementation of chakra philosophy by chief executives contributes to the stability of emotional and spiritual intelligence. This, in turn, enhances performance, accountability, and the sustainability of the business. This research contributes a novel perspective by elaborating on the application of chakra philosophy in business management. It offers a new approach to managing and sustaining a company by considering individual management aspects and organizational culture.

Beyond stability: Mapping financial performance volatility and audit quality Artiningsih, Arika; Kurniawan, Firdaus; Nugroho, Albertus Henri Listyanto
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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

This study examines the relationship between financial performance volatility and audit quality among non-financial firms listed on the Indonesia Stock Exchange from 2010 to 2024. Using 4,533 firm-year observations, the study examines how fluctuations in profitability, liquidity, and solvency impact the effectiveness of external audits, as measured by the absolute value of discretionary accruals. The empirical results show that volatility in all three financial dimensions is negatively associated with audit quality, indicating that firms with more unstable financial performance tend to experience lower-quality audits. Furthermore, cluster analysis reveals distinct volatility patterns that correspond to varying audit quality levels, confirming that financial stability is a significant determinant of audit risk. These findings extend Agency Theory and the Risk-Based Auditing Framework by introducing financial volatility as a key indicator of audit risk. The study provides implications for auditors, regulators, and policymakers to enhance audit planning and oversight in emerging market contexts.

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