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All Journal JBMR: Journal of Business and Management Review JURNAL ILMIAH GEMA PERENCANA
Ramdany
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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CSR, GCG, Profitability and Firm value: Evidence Form Indonesia’s Energy Sector Susilawati, Susi; Chasanah, Solichatun; Suryaningsih, Maria; Ramdany
Journal of Business and Management Review Vol. 5 No. 12 (2024): (Issue-December)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr.v5i12.1202

Abstract

Research Aims: This study aims to analyze the role of social responsibility and good corporate governance in increasing firm value with profitability as an intervening. Design/methodology/approach: The method used in analyzing data is multiple linear regression and intervening variables using the sobel test. The population in this study used energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The amount of data used is 90 observation data. Research Findings: The findings in this study indicate that the implementation of corporate social responsibility affects profitability, while good corporate governance has no effect on profitability. The implementation of corporate social responsibility has no effect on firm value, but good corporate governance and profitability affect firm value. Profitability can be an intervening relationship on corporate social responsibility and good corporate governance on firm value. The implementation of corporate social responsibility and good corporate governance is considered very important by companies because it not only has an influence on company profits but is also very important to increase firm value and company sustainability in the future. Theoretical Contribution/Originality: This research contributes to the literature in the implementation of social, environmental and governance activities in energy sector companies without neglecting the company's objectives to earn profits and increase firm value.
Mengelola Denda dari Kasus Korupsi untuk Meningkatkan Pemulihan Aset Negara: Studi Kasus pada Komisi Pemberantasan Korupsi (KPK) Nurul Hudaeini; Wati, Lela Nurlaela; Ramdany
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.244

Abstract

The management of fines (penalties in the form of money) resulting from corruption cases is a critical issue at Indonesia's Corruption Eradication Commission (KPK), due to a decline in asset recovery achievements from 2017 to 2019, which has hindered the effective recovery of state financial losses. As an independent institution mandated to encounter corruption, KPK is responsible for enforcing court-ordered fines and compensation payments. However, administrative and execution challenges have prevented the KPK from meeting its asset recovery targets, highlighting the need for more effective and efficient fine management strategies. This study employs a qualitative methodology with an exploratory and normative juridical approach. Data were collected through observation and in-depth interviews with KPK policymakers directly involved in asset recovery and document analysis. The findings identify six key strategies to improve fines management: developing an integrated application system, optimizing the authority of execution prosecutors, incorporating fine execution performance into key performance indicators, seizing assets held by third parties, revising standard operating procedures, and strengthening asset blocking mechanisms. Implementing these strategies is expected to enhance KPK’s effectiveness in recovering state assets through improved management of corruption-related fines.
Co-Authors Chasanah, Solichatun Nurul Hudaeini Suryaningsih, Maria SUSILAWATI, SUSI Wati, Lela Nurlaela