Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Akuntansi dan Teknologi Informasi Akuntansi: Jurnal Riset Ilmu Akuntansi
Mey Ayu Lestari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Does board gender diversity play an important role in environmental and corporate performance? Agus Dwianto; Annisa Qurrota A'yun; Mey Ayu Lestari; Daniel Kassim Sesay; Ibrahim Rahman Turay
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6216

Abstract

This research investigates the impact of Return on Assets (ROA), Debt to Equity Ratio (DER), Sales Growth, and Gender Diversity on Environmental Performance (EP) among 75 companies listed on the Indonesia Stock Exchange participating in the PROPER program from 2019 to 2022. The study employs a random effects model. The findings indicate that ROA, DER, Sales Growth, and Gender Diversity significantly influence EP. Specifically, Firm Size (FZ) moderates the impact of DER on EP. However, Firm Size does not significantly moderate the effects of ROA, Sales Growth, and Gender Diversity on EP. The research provides insights into factors contributing to the financial performance of companies and the moderating role of firm size. The novelty of the study lies in the moderating role of firm size in the relationship between ROA, DER, Sales Growth, and Gender Diversity with environmental performance. The research contributes to legitimacy, stakeholder, and agency theories. Policymakers can leverage these insights to formulate strategies that encourage corporate sustainability. This study offers valuable information for companies aiming to enhance both environmental and financial performance, ultimately contributing to broader societal well-being.
The Enchantment of Lampung Banana Chips: Captivating The Global Palate with Unique Indonesian Flavours Mey Ayu Lestari; Desriani Hadi; Claranesia Zenita Putri; Alvis Oktanza Fayardi; Rindu Rika Gamayuni
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2907

Abstract

Lampung banana chips have great potential to compete globally due to their distinctive sweet and savory taste. However, the introduction of this product is still limited, so efforts are needed to expand its reach in the international market. During the Field Study Problematic Seminar on Global Accounting at Ryukoku University, Japan, held on October 17, 2024, an introduction to Lampung banana chips was made by distributing brochures and product samples to students. This International Community Service (PKM) activity aims to increase the attractiveness of Lampung banana chips in the global market by introducing its taste to Ryukoku University students. This activity is expected to provide an understanding of international consumer preferences as a first step in encouraging product innovation to suit global market tastes better. These innovations include the development of new flavors, improved packaging quality, and more effective marketing strategies to attract global consumers. The expected result of this activity is the increased awareness and understanding of Ryukoku students towards Indonesian food, especially Lampung banana chips, and the emergence of a unique attraction for this product in the global market. By understanding the tastes of international consumers, it is hoped that in the future, more strategic product development can be carried out so that Lampung banana chips will be more competitive in the international market and be able to compete with similar products from other countries.
Co-Authors Agus Dwianto Alvis Oktanza Fayardi Annisa Qurrota A'yun Claranesia Zenita Putri Daniel Kassim Sesay Desriani Hadi Ibrahim Rahman Turay Rindu Rika Gamayuni