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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Agrifitia: Journal of Agribusiness Plantation Islamic Accounting and Finance Review Journal of International Conference Proceedings Asian Journal of Social and Humanities JURDIASRA
Maheresmi, Handani
Universitas Pembangunan Nasional “Veteran“ Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Intellectual capital sebagai penentu efisiensi operasi pada rumah sakit di Indonesia Heri Susanto; Rosita Rosita; Handani Maheresmi; Alfistia Maradidya; Anake Nagari
AKUNTABEL Vol 19, No 4 (2022): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v19i4.11848

Abstract

Penelitian ini bertujuan untuk menginvestigasi dampak modal intelektual terhadap efisiensi operasional pada Rumah Sakit di Indonesia. Rumah sakit memikul tanggung jawab khusus dalam ketersediaan sarana kesehatan di tengah pandemi Covid-19, yang digambarkan oleh kinerja operasional perusahaan. Analisis ini dilakukan untuk mengetahui sejauh mana intellectual capital pada tujuh rumah sakit yang terdaftar di Bursa Efek Indonesia (IDX) pada tahun 2017-2021. Penelitian ini menggunakan purposive sampling dalam pengambilan datanya. SPSS digunakan sebagai model analisis data dengan analisis regresi liner berganda. Modal manusia, modal struktural dan modal sosial merupakan tiga komponen yang digunakan dalam penelitian ini. Studi ini memberikan bukti empiris bahwa ketiga komponen ini mempengaruhi efisiensi operasional. Penelitian ini memberikan masukan kepada Rumah Sakit untuk meningkatkan efisiensi operasi dengan meningkatkan modal intelektual yang dimiliki perusahaan. Penelitian ini menjadi upaya menganalisis IC dalam proses perencanaan Rumah Sakit di Indonesia.
Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Sri Luna Murdianingrum; Zuhrohtun Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Alfistia Maradidya; Handani Maheresmi
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

Abstract

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.
The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

Abstract

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.
Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Sri Luna Murdianingrum; Zuhrohtun Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Alfistia Maradidya; Handani Maheresmi
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

Abstract

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.
The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

Abstract

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.
KINERJA KEUANGAN PEMERINTAH DAERAH DAN KONTEKSNYA DALAM KESEJAHTERAAN MASYARAKAT (STUDI PADA PEMERINTAH KOTA DI JAWA) Rokhimah, Siti; Maheresmi, Handani
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.58060

Abstract

Kinerja keuangan pemerintah daerah mencerminkan pengalokasian sumber daya publik secara efektif dan akuntabel. Pengelolaan keuangan yang baik memungkinkan pemerintah untuk menjalankan program pembangunan secara berkelanjutan sehingga mendukung upaya peningkatan kesejahteraan masyarakat di tingkat daerah. Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah. Pengkajian terhadap kondisi kesejahteraan masyarakat juga dilakukan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan menganalisis LKPD berdasarkan indikator Wang (2007) mencakup dimensi solvabilitas kas, solvabilitas anggaran, solvabilitas jangka panjang, dan solvabilitas layanan. Data meliputi 116 LKPD dari 29 kota di Pulau Jawa selama periode 2019-2022 serta data IPM yang dipublikasikan BPS. Hasil penelitian menunjukkan secara garis besar keempat dimensi tersebut secara komprehensif mencerminkan kemampuan pemerintah daerah dalam menjaga likuiditas, kesinambungan keuangan, serta kualitas dan keberlanjutan pelayanan publik walaupun masih ada daerah yang memiliki selisih antara pengeluaran yang melebihi pendapatan dalam skala per penduduk, hal ini menjadi perhatian untuk pengelolaan anggaran agar keseimbangan fiskal tetap terjaga.
Strategi Stabilisasi Harga Bawang Merah di Daerah Istimewa Yogyakarta Dhamira, Aura; Anggrasari, Herdiana; Maheresmi, Handani; Setyaningsih, Arfin; Lumbantobing, Steven Colbert; Rahman, Raihan Khalifah
AGRIFITIA : Journal of Agribusiness Plantation Vol. 5 No. 2 (2025): SEPTEMBER
Publisher : Program Studi Agribisnis INSTIPER Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55180/aft.v5i2.1903

Abstract

ABSTRACT The uncertain price changes of shallots in the Special Region of Yogyakarta will affect many parties, including farmers/producers, shallot traders, household consumers, and business actors processing this commodity. Therefore, this study formulates a strategy for shallot price stability in the Special Region of Yogyakarta. The study was conducted in 5 regencies (Yogyakarta City, Sleman Regency, Bantul Regency, Kulon Progo Regency, and Gunungkidul Regency) in the Special Region of Yogyakarta. This study used primary data with a survey method. Primary data was obtained from interviews with 30 key persons. Based on the results of the study, several strategies that can be used to stabilize shallot prices are by applying appropriate technology to shallot cultivation in DIY and establishing partnerships with the food processing industry. Keywords: fluctuation; price; shallots; strategy   ABSTRAK Perubahan harga bawang merah yang tidak menentu di Daerah Istimewa Yogyakarta akan berpengaruh pada banyak pihak, diantaranya petani/produsen, pedagang bawang merah, konsumen rumah tangga, serta para pelaku usaha pengolahan komoditas ini. Oleh karena itu pada kajian ini disusun strategi stabilitas harga bawang merah di Daerah Istimewa Yogyakarta. Penelitian dilakukan di 5 Kabupaten (Kota Yogyakarta, Kabupaten Sleman, Kabupaten Bantul, Kabupaten Kulon Progo, dan Kabupaten Gunungkidul) di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan data primer dengan metode survei. Data primer diperoleh dari wawancara dengan 30 orang informan kunci. Berdasarkan hasil penelitian, beberapa strategi yang dapat digunakan untuk stabilisasi harga bawang merah adalah dengan cara menerapkan teknologi tepat guna pada budidaya bawang merah di DIY dan menjalin kemitraan dengan industri pengolahan makanan. Kata Kunci: bawang merah; fluktuasi; harga; strategi
Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Murdianingrum, Sri Luna; Zuhrohtun, Zuhrohtun; Mulyanto, Indro Herry; Susanto, Heri; Maradidya, Alfistia; Maheresmi, Handani
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

Abstract

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.
PENDAMPINGAN TATA KELOLA BERKELANJUTAN BADAN USAHA MILIK KALURAHAN (BUMKAL) SAMBIREJO MELALUI ECO GREEN PRODUCT Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Sirait, Afni; Anake Nagari; Handani Maheresmi; Alfistia Maradidya; Nugroho, Wahyu
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.96

Abstract

Badan Usaha Milik Kalurahan (BUMKal) Sambirejo, yang didirikan berdasarkan Peraturan Desa Nomor 5 Tahun 2016 dan direvisi dengan Peraturan Desa Nomor 3 Tahun 2019, telah berperan sebagai pilar utama dalam pengembangan ekonomi dan sosial di Kalurahan Sambirejo sejak tahun 2016. Dengan visi mewujudkan kesejahteraan masyarakat melalui berbagai sektor usaha, BUMKal telah mengoptimalkan potensi lokal dan menjalin kerjasama lintas sektor. Unit percetakan BUMKal Sambirejo, sebagai salah satu unit usaha, menghadapi sejumlah tantangan dalam pengelolaan lingkungan, desain produk, dan tata kelola keuangan. Program pengabdian masyarakat yang dilaksanakan bertujuan untuk mengatasi kendala-kendala tersebut melalui peningkatan kapasitas sumber daya manusia, adopsi teknologi ramah lingkungan, dan penerapan prinsip-prinsip tata kelola perusahaan yang baik. Melalui pendampingan diharapkan unit percetakan BUMKal Sambirejo tidak hanya mampu meningkatkan efisiensi dan produktivitas, tetapi juga memberikan kontribusi positif terhadap lingkungan dan masyarakat. Konversi limbah kertas menjadi produk yang bernilai tambah, pengembangan desain produk yang inovatif, serta peningkatan transparansi keuangan merupakan beberapa contoh upaya yang dilakukan untuk mencapai tujuan tersebut. Program pengabdian masyarakat ini diharapkan dapat memperkuat peran BUMKal Sambirejo sebagai motor penggerak pembangunan berkelanjutan di tingkat lokal. Dengan demikian, masyarakat Sambirejo dapat merasakan manfaat yang lebih nyata dari keberadaan BUMKal, baik dalam bentuk peningkatan kesejahteraan ekonomi maupun peningkatan kualitas lingkungan hidup. The Village-Owned Enterprise (BUMKal) of Sambirejo, established based on Village Regulation No. 5 of 2016 and revised by Village Regulation No. 3 of 2019, has played a pivotal role in the economic and social development of Kalurahan Sambirejo since 2016. With a vision to improve the community's welfare through various business sectors, BUMKal has optimized local potential and fostered cross-sectoral collaborations. The BUMKal Sambirejo printing unit, as one of its business units, has faced several challenges in environmental management, product design, and financial governance. The community service program implemented aims to address these challenges by enhancing human resource capacity, adopting environmentally friendly technologies, and applying good corporate governance principles. Through mentorship, it is expected that the BUMKal Sambirejo printing unit will not only be able to improve efficiency and productivity but also contribute positively to the environment and community. The conversion of paper waste into value-added products, the development of innovative product designs, and the improvement of financial transparency are some examples of efforts made to achieve this goal. This community service program is expected to strengthen the role of BUMKal Sambirejo as a driving force for sustainable development at the local level. Thus, the people of Sambirejo can feel the more tangible benefits of BUMKal's existence, both in terms of improved economic welfare and improved quality of life.
Intellectual capital sebagai penentu efisiensi operasi pada rumah sakit di Indonesia Susanto, Heri; Rosita, Rosita; Maheresmi, Handani; Maradidya, Alfistia; Nagari, Anake
AKUNTABEL: Jurnal Ekonomi dan Keuangan Vol. 19 No. 4 (2022): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v19i4.11848

Abstract

Penelitian ini bertujuan untuk menginvestigasi dampak modal intelektual terhadap efisiensi operasional pada Rumah Sakit di Indonesia. Rumah sakit memikul tanggung jawab khusus dalam ketersediaan sarana kesehatan di tengah pandemi Covid-19, yang digambarkan oleh kinerja operasional perusahaan. Analisis ini dilakukan untuk mengetahui sejauh mana intellectual capital pada tujuh rumah sakit yang terdaftar di Bursa Efek Indonesia (IDX) pada tahun 2017-2021. Penelitian ini menggunakan purposive sampling dalam pengambilan datanya. SPSS digunakan sebagai model analisis data dengan analisis regresi liner berganda. Modal manusia, modal struktural dan modal sosial merupakan tiga komponen yang digunakan dalam penelitian ini. Studi ini memberikan bukti empiris bahwa ketiga komponen ini mempengaruhi efisiensi operasional. Penelitian ini memberikan masukan kepada Rumah Sakit untuk meningkatkan efisiensi operasi dengan meningkatkan modal intelektual yang dimiliki perusahaan. Penelitian ini menjadi upaya menganalisis IC dalam proses perencanaan Rumah Sakit di Indonesia.
Co-Authors Alfistia Maradidya Anake Nagari Anake Nagari Anggrasari, Herdiana Aura Dhamira Heri Susanto Heri Susanto HERI SUSANTO Indro Herry Mulyanto Lumbantobing, Steven Colbert Nagari, Anake Rahman, Raihan Khalifah Rosita . Rosita Rosita Setyaningsih, Arfin Sirait, Afni Siti Rokhimah, Siti Sri Luna Murdianingrum Sri Luna Murdianingrum, Sri Luna Wahyu Nugroho Zuhrohtun Zuhrohtun