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All Journal Journal Of Human And Education (JAHE) Jurnal Akuntansi dan Keuangan
Hidayah, Yulias
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Driving Sustainability: The Role of Managerial Ability and Board Characteristics with Green CEO as a Moderator Ramadana, Mariska; Hidayah, Yulias; Karina, Ria
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025 (Forthcoming Publication)
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.140-152

Abstract

This study aims to examine and analyze the impact of managerial ability and the roles of the Board of Directors (BOD) on sustainability performance, with a focus on green CEO as a moderating variable. The BOD roles include an educational background in accounting and foreign experience, with an emphasis on companies in Indonesia. This study employs secondary data from the Indonesia Stock Exchange (IDX), with a sample of 39 manufacturing companies from 2018 to 2022. Data analysis was conducted using Eviews 12. The findings reveal that managerial ability and directors with foreign experience significantly enhance sustainability performance, with the green CEO strengthening the positive effect of managerial ability on sustainability performance. However, directors with an accounting education background show no significant effect. This study acknowledges several limitations. First, while our sample includes multiple sectors to enhance generalizability, regional differences within Indonesia still pose challenges. Second, the complex interaction between managerial abilities, BOD roles, and the green CEO requires careful analysis to avoid confounding effects. This study introduces green CEO as a moderating factor in the relationship between managerial ability and sustainability performance, a novel approach that has received limited attention in prior research. Exploring how environmentally oriented leadership influences sustainability strategies adds a fresh dimension to the literature.
Implementasi Sistem Akuntansi Berbasis Microsoft Access pada UMKM Ninda's Cake: Optimalisasi Pengelolaan Keuangan Ramadana, Mariska; Hidayah, Yulias
Journal Of Human And Education (JAHE) Vol. 4 No. 4 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i4.1330

Abstract

Artikel ini membahas implementasi sistem akuntansi berbasis Microsoft Access di UMKM Ninda's Cake dengan tujuan untuk mengoptimalkan pengelolaan keuangan. Melalui penelitian yang dilakukan, sistem ini berhasil meningkatkan efisiensi dan akurasi dalam pencatatan transaksi, pengelolaan arus kas, serta penyusunan laporan keuangan. Data dikumpulkan melalui wawancara dan observasi, memberikan wawasan mendalam mengenai kebutuhan dan permasalahan yang dihadapi oleh Ninda's Cake dalam pengelolaan keuangan mereka. Hasil implementasi menunjukkan bahwa dengan adanya sistem akuntansi yang terstruktur, pemilik usaha dapat memantau kinerja finansial dengan lebih baik dan mengambil keputusan yang lebih informasional. Laporan keuangan seperti neraca, laporan laba rugi, dan laporan arus kas dapat dihasilkan secara cepat dan akurat, memberikan gambaran jelas tentang kondisi keuangan perusahaan. Temuan ini menegaskan bahwa penerapan Microsoft Access sebagai alat bantu akuntansi dapat memberikan manfaat signifikan dalam meningkatkan pengelolaan keuangan, mendukung pertumbuhan, dan keberlanjutan UMKM dalam menghadapi tantangan pasar yang kompetitif, sehingga menjadikan sistem ini sebagai solusi yang efektif untuk memperkuat fondasi keuangan Ninda's Cake.
Co-Authors Karina, Ria Mariska Ramadana