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All Journal JMM (Jurnal Masyarakat Mandiri) Jurnal Ilmu Pengetahuan dan Teknologi (IPTEK) Journal of Indonesian Economy and Business Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Risty, Ilyona
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences Other

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GREEN GAS EMISSIONS AND CORPORATE GOVERNANCE: FINANCIAL INDUSTRY IN INDONESIA AND MALAYSIA Risty, Ilyona
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The accelerating threat of climate change increases the importance of corporate commitment to the climate transition, including the important role of the financial industry in aligning with net zero emissions goals. The International Sustainability Standards Board has issued the latest standards in 2023 related to general requirements and a climate that encourages every organization to report a sustainability report. This research was conducted to determine the relationship between organizational governance and the emissions produced (green gas emissions) which will indirectly affect climate change. This research took samples from the financial industry and public companies contained in the S&P database. This research uses a quantitative approach to find out the relationship of organizational governance and emissions. The research will provide benefits to the literature related to the role of governance in the management of emissions produced by organization.
IMPROVING CAROLUS SURABAYA HIGH SCHOOL STUDENTS' UNDERSTANDING OF THE ACCOUNTANT PROFESSION USING GAMIFICATION TEACHING METHODS Magdalena, Renna; Risty, Ilyona; Herbert, Go George; Tjahjono, Josephine Kurniawati; Evangeline, Angela; Mandy, Mandy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Lecturers and students from the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. Sharing knowledge and learning from each other has become the responsibility of people fortunate enough to receive higher education. Understanding the role of an accountant is very important for students who will later study at a university. This service is carried out using the concept of gamification. Gamification in learning is an approach that combines game elements into the learning context to increase student engagement, motivation, and understanding. This approach uses rewards, achievements, competitions, and challenges to spark interest and drive for learning. By implementing gamification in learning, high school students will understand the material better.
Internal Whistleblowing and Perceptions of Organizational Politics, Pressure, and Professional Commitment Risty, Ilyona; Aprilia Beta Suandi; Alif, Muhammad Ikhsan
Journal of Indonesian Economy and Business Vol 40 No 1 (2025): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i1.8600

Abstract

Introduction/Main Objectives: This study examines the influence of organizational political perceptions of internal whistleblowing intention, specifically investigating the role of professional commitment on the pressure felt by employees within the framework of the conservation of resources theory. Background Problems: Previous research has focused on what factors can increase internal whistleblowing intention, while there are contextual factors that cannot be ignored, specifically the state of the working environment that may hinder such intention. Novelty: This research investigates a different phenomenon from the point of view of an environment that creates a negative perception while also linking it to the professional commitment to the impact of internal whistleblowing intentions. Research Methods: This study employs a questionnaire-based survey method targeting employees of banks affiliated with the Association of Stated-Owned Banks in Indonesia. The sample consists of 115 participants and the data were analyzed using structural equation modeling (SEM). Findings/Results: The findings of this research suggest that employees' views on organizational politics and the corresponding pressure hinder their willingness to report violations. Nevertheless, a strong level of professional dedication does not lessen the impact of organizational politics on perceived pressure. This underscores the necessity for organizations to cultivate a cooperative atmosphere that can diminish the adverse perceptions of organizational politics. Conclusion: This research carries particular importance, notably within the financial industry, illustrating how the interactions among organizational politics, pressure, and professional commitment influence employees' tendency toward internal reporting of misconduct. Further, this research enriches the discourse on internal whistleblowing, providing a richer conceptualization of its determinants from both environmental and situational perspectives.
GREEN GAS EMISSIONS AND CORPORATE GOVERNANCE: FINANCIAL INDUSTRY IN INDONESIA AND MALAYSIA Risty, Ilyona
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

The accelerating threat of climate change increases the importance of corporate commitment to the climate transition, including the important role of the financial industry in aligning with net zero emissions goals. The International Sustainability Standards Board has issued the latest standards in 2023 related to general requirements and a climate that encourages every organization to report a sustainability report. This research was conducted to determine the relationship between organizational governance and the emissions produced (green gas emissions) which will indirectly affect climate change. This research took samples from the financial industry and public companies contained in the S&P database. This research uses a quantitative approach to find out the relationship of organizational governance and emissions. The research will provide benefits to the literature related to the role of governance in the management of emissions produced by organization.
IMPROVING CAROLUS SURABAYA HIGH SCHOOL STUDENTS' UNDERSTANDING OF THE ACCOUNTANT PROFESSION USING GAMIFICATION TEACHING METHODS Magdalena, Renna; Risty, Ilyona; Herbert, Go George; Tjahjono, Josephine Kurniawati; Evangeline, Angela; Mandy, Mandy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Lecturers and students from the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. Sharing knowledge and learning from each other has become the responsibility of people fortunate enough to receive higher education. Understanding the role of an accountant is very important for students who will later study at a university. This service is carried out using the concept of gamification. Gamification in learning is an approach that combines game elements into the learning context to increase student engagement, motivation, and understanding. This approach uses rewards, achievements, competitions, and challenges to spark interest and drive for learning. By implementing gamification in learning, high school students will understand the material better.
EFEKTIVITAS PEMBELAJARAN BERBASIS SIMULASI DALAM MENINGKATKAN PEMAHAMAN RED FLAGS KEUANGAN: IMPLEMENTASI LOKAKARYA FINANCIAL DETECTIVE PADA SISWA SMA Sihombing, Tanggor; Magdalena, Renna; Risty, Ilyona; Halawa, Junika; Susanto, David Welson; Evangeline, Angela
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 2 (2025): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i2.30039

Abstract

Abstrak: Terbatasnya literasi keuangan di kalangan siswa SMA, khususnya dalam mendeteksi manipulasi keuangan, menjadi permasalahan yang perlu diatasi untuk mempersiapkan generasi masa depan. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman siswa tentang red flags dalam laporan keuangan melalui lokakarya Financial Detective: The Al Capone Code. Program dilaksanakan dengan metode simulasi berbasis kasus, melibatkan 671 siswa dari empat SMA swasta yang dilakukan secara terpisah. Peserta dibagi dalam kelompok kecil sebagai detektif keuangan untuk menganalisis laporan keuangan fiktif dari toko sekolah. Evaluasi dilakukan melalui Pre-Test dan Post-Test untuk mengukur peningkatan pemahaman. Hasil menunjukkan peningkatan signifikan dengan rata-rata nilai Pre-Test 42,85 menjadi 74,63 pada Post-Test, mengindikasikan kenaikan pemahaman sebesar 74,2%. Lokakarya ini berhasil membekali siswa dengan keterampilan analitis dalam mendeteksi manipulasi keuangan melalui pendekatan pembelajaran interaktif dan aplikatif.Abstract: Limited financial literacy among high school students, particularly in detecting financial manipulation, is a problem that needs to be addressed to prepare future generations. This community service aims to enhance students' understanding of red flags in financial statements through the Financial Detective: The Al Capone Code workshop. The program was implemented using a case-based simulation method, involving 671 students from four private high schools in Surabaya. Participants were divided into small groups as financial detectives to analyze fictitious financial statements from a school store. Evaluation was conducted through Pre-Test and Post-Test to measure understanding improvement. Results showed a significant increase with an average Pre-Test score of 42.85 rising to 74.63 in the Post-Test, indicating a 74.2% improvement in understanding. This workshop successfully equipped students with analytical skills in detecting financial manipulation through an interactive and applicable learning approach. 
Analisis Karakteristik Perusahaan yang Menerbitkan Laporan Keberlanjutan Risty, Ilyona
Jurnal Ilmu Pengetahuan dan Teknologi Vol. 8 No. 1 (2024): Jurnal Ilmu Pengetahuan dan Teknologi (IPTEK)
Publisher : Institut Teknologi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31543/jii.v8i1.334

Abstract

Laporan keberlanjutan merupakan salah satu bentuk dari pertanggungjawaban perusahaan kepada para pemangku kepentingan. Hal ini belum terealisasi dengan baik yang tercermin dalam minimnya keikutsertaan perusahaan dalam program Asia Sustainability Reporting Rating (ASRR). Fenomen ini menjadi hal yang menarik yang diangkat oleh peneliti sehingga penelitian ini bertujuan untuk mengidentifikasi karakteristik perusahaan yang mengikuti Asia Sustainability Reporting Rating (ASRR) tahun 2023 khususnya yang mendapat kategori platinum. Kategori ini merepresentasikan bahwa perusahaan telah menerbitkan sustainability report (laporan keberlanjutan) dengan baik sesuai dengan standar Global Reporting Initiative. Penelitian ini menggunakan pendekatan kualitatif dalam mendeskripsikan karakteristi perusahaan. Hasil analisis penelitian ini adalah perusahaan yang masuk dalam kategori platinum memiliki sumber daya keuangan yang baik sehingga implementasi laporan berkelanjutan dapat berjalan sesuai dengan kerangka kerja GRI.
CAPITAL STRUCTURE AND FIRM VALUE : A CROSS-COUNTRY ANALYSIS OF INDUSTRIAL COMPANIES Monica, Ordelia Elizabeth; Risty, Ilyona
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5537

Abstract

Capital structure and firm value are the variables tested in this study by analyzing cross-country samples from Indonesia, China, and Thailand. This study uses data from the S&P Capital IQ database for 2022, consisting of companies from various industrial sectors. This study uses STATA software for data processing and regression analysis to test the effect between the two variables. The results of the study that have been empirically tested find a positive relationship between capital structure and firm value of companies in all three countries. In China, Indonesia, and Thailand, where corporate governance structures and ownership patterns are different, the impact of debt can vary. In markets with weaker governance, higher leverage can be beneficial to limit managerial opportunism. However, excessive debt can lead to financial distress, increasing the likelihood of value destruction rather than value enhancement. Therefore, companies must balance debt financing to minimize agency costs while maximizing firm value. This study contributes to stakeholders, investors, and policymakers in making strategic financing decisions. Further research is recommended to explore firm-specific and macroeconomic factors that are closely related to capital and firm value in different economic conditions.
Co-Authors Alif, Muhammad Ikhsan Aprilia Beta Suandi Evangeline, Angela Halawa, Junika Herbert, Go George Mandy, Mandy Monica, Ordelia Elizabeth Renna Magdalena Sihombing, Tanggor Susanto, David Welson Tjahjono, Josephine Kurniawati