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All Journal Journal of Economic, Bussines and Accounting (COSTING) Solusi: Jurnal Kajian Ekonomi dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat
Septianingsih, Cesilia Arum
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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PENGUNGKAPAN ENVIRONMENTAL, SOCIAL DAN GOVERNANCE DALAM MENINGKATKAN NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Kartika, Fiki; Hudaya, Faza; Septianingsih, Cesilia Arum
Kajian Ekonomi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v19i1.188

Abstract

Economic development in Indonesia continues to increase, and demand has also responded well. Even though not many companies have made Environmental, Social, and Governance (ESG) disclosures, understanding regarding the investment community continues to increase. ESG can be used as a standard for companies to implement policies that align with environmental, social, and governance concepts. This research to determine the influence of ESG on company value which is moderated by dividend policy in companies listed on the Indonesia Stock Exchange. The sample for this research is companies listed on the IDX in 2017-2021 period. The analysis carried out was a hierarchical regression using SPSS 21 software. The study concluded that ESG was proven to be able to influence the value of companies listed on the IDX 2017-2021 period. Dividend policy has also been proven to be able to moderate the influence of ESG on the value of companies listed on the IDX for the 2017-2021 period.   Keywords: Environmental, social, governance,ESG, Company Value, Dividend Policy
IMPLEMENTASI PROSES DAN UPAYA OPTIMALISASI PEMUNGUTAN PAJAK AIR TANAH UNTUK PENINGKATAN PAD DI BKAD KABUPATEN SLEMAN Salsabila, Syifa; Kartika, Fiki; Septianingsih, Cesilia Arum; Ramadhan, Rahmad Puji Nur; Zuhri, Saifudin
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3527

Abstract

This service activity aims to find out: (1) Implementation of the Ground Water Tax Collection Process in the Sleman Regency BKAD, (2) Efforts to Optimize Ground Water Tax Collection to Increase Regional Original Income in the Sleman Regency BKAD, (3) Obstacles Faced by the Sleman Dalam Regency BKAD Implementation of the Ground Water Tax Collection Process and solutions to overcome these obstacles. The methods used in collecting data and answering problems are observation, interviews, documentation studies and literature studies. The results of the internship activities show that: (1) The implementation of the Ground Water Tax Collection Process at BKAD Sleman Regency has been implemented properly and correctly in accordance with the regulations and main tasks and functions. (2) Efforts to Optimize Ground Water Tax Collection to Increase Original Regional Income are carried out by BKAD Sleman Regency through reconciliation activities, additional workforce, data collection, socialization and collection through STPD. (3) The obstacles faced by the Sleman Regency BKAD in implementing the Ground Water Tax collection process are the delivery of SKPD that is not on target, an untrustworthy attitude, social recognition, lack of public knowledge about Ground Water Tax, lack of budget for paying Ground Water Tax, and late delivery . NPAT data by the Province
PENGARUH AUDIT INTERNAL DAN TRANSPARANSI KEUANGAN TERHADAP AKUNTABILITAS PUBLIK Ratnasari, Putri; Awaliah, Andi Urfia; Una, Bachrudin K.; Septianingsih, Cesilia Arum
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/14r4hm55

Abstract

Akuntabilitas publik merupakan prinsip penting dalam tata kelola sektor publik yang bertujuan untuk memastikan bahwa pengelolaan sumber daya dilakukan secara transparan dan bertanggung jawab kepada masyarakat. Namun, dalam praktiknya masih sering ditemukan berbagai permasalahan dalam pengelolaan keuangan yang dapat menurunkan tingkat kepercayaan publik terhadap lembaga pemerintah. Oleh karena itu, diperlukan sistem pengawasan yang efektif serta transparansi informasi untuk meningkatkan akuntabilitas publik. Penelitian ini bertujuan untuk menganalisis pengaruh audit internal dan transparansi keuangan terhadap akuntabilitas publik pada instansi sektor publik di Kota Jayapura. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 60 orang yang terlibat dalam pengelolaan keuangan. Data penelitian diperoleh melalui penyebaran kuesioner dan dianalisis menggunakan metode Partial Least Square (PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa audit internal dan transparansi keuangan berpengaruh positif dan signifikan terhadap akuntabilitas publik. Pelaksanaan audit internal yang efektif dapat memperkuat sistem pengawasan serta memastikan kepatuhan terhadap peraturan yang berlaku, sedangkan transparansi keuangan mendorong keterbukaan informasi sehingga masyarakat dapat memantau pengelolaan keuangan organisasi. Penelitian ini menunjukkan bahwa peningkatan kualitas audit internal dan transparansi pelaporan keuangan dapat menjadi strategi penting dalam meningkatkan akuntabilitas publik serta memperkuat tata kelola organisasi sektor publik.
Co-Authors Andi Urfia Awaliah Hudaya, Faza Kartika, Fiki Putri Ratnasari Ramadhan, Rahmad Puji Nur Saifudin Zuhri Salsabila, Syifa Una, Bachrudin K.