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All Journal Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Journal Of Human And Education (JAHE) Studi Akuntansi, Keuangan, dan Manajemen
Phang, Serena
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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CEO Overconfidence dan CEO Power terhadap Sustainability Performance: Peran Moderasi Dewan Independen Ramadana, Mariska; Phang, Serena; Karina, Ria
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.4045

Abstract

Purpose: This study looks at how CEO overconfidence and power impact business sustainability performance while taking the independent board's moderating function into account. Methodology: Using multiple regression approaches, the study method examines the association between the variables by analyzing secondary data from public businesses listed on the Indonesia Stock Exchange (IDX) and sustainability reports released between 2018 and 2022. Results: The analysis's findings demonstrate that CEO power and overconfidence significantly impact corporate sustainability performance, and that an independent board's function cannot mitigate this relationship. This could imply that although independent boards serve as checks and balances, they might not have as much authority to affect or counteract choices made by a CEO who is extremely self-assured and influential. Conclusions: The individual attributes of a CEO, such as overconfidence and power, play a significant role in determining a company's sustainability performance. Limitations: This study faces several limitations, including reliance on secondary data sourced from the company's annual reports, a restricted range of analyzed variables, and the application of multiple linear regression analysis, which may not fully account for the intricate relationships between variables. Contributions: This research contributes to the advancement of corporate governance theory and practice in the context of sustainability.
Assessing the Impact of Prime Age Composition and Biological Asset Intensity on Sustainable Growth: In Indonesia Agriculture Case Suhardjo, Iwan; Meiliana, Meiliana; Justin, Justin; Phang, Serena; Cuandra, Aurelia Priscilla; Agustinus, Viandi
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 10, No 1 (2024): Januari 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v10i1.13225

Abstract

The study aims to examine the levels of sustainable growth influenced by the global climate, the prime age composition, the intensity of biological assets, and the certification of agricultural industry in Indonesia, which will provide an overview of the sensitivity of each factor to sustainable growth in the Company that will help in the development of the Company's future performance strategies that are synergistic with sustainability. The measurement method used in this study is the experimental quantitative method. The selection of samples for this study is based on the criteria that have been determined with the number of samples as many as 11 agricultural companies listed on the Indonesian Stock Exchange (BEI). The results of the research conducted are the prime age composition, biological asset intensity, global climate change that moderates the composition of prime age and biological asset intensity, and plantation certification that moderates biological asset intensity has no significant effect on sustainable growth. Whereas certification that moderates the prime age composition has a significantly negative effect on the level of sustainable growth, this is due to the higher costs of demanding certification requirements. Other reasons that explain the variable's lack of effect are the influence of efficiency levels and management strategies, environmental development strategies of agricultural practices, and management factors which are believed to be more influential than the independent variables studied.
Optimalisasi Efisiensi Bisnis: Perancangan Sistem Akuntansi Berbasis Microsoft Access pada UMKM Bong Jaya Motor Ramadana, Mariska; Phang, Serena
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.v4i4.1399

Abstract

Peningkatan efisiensi dalam manajemen akuntansi menjadi kunci utama bagi Usaha Mikro, Kecil, dan Menengah (UMKM) untuk bersaing secara efektif di pasar yang kompetitif. Artikel ini membahas perancangan dan implementasi Sistem Akuntansi menggunakan Microsoft Access pada UMKM Bong Jaya Motor, sebuah usaha yang bergerak di bidang industri otomotif. Bong Jaya Motor sudah berdiri sejak 2021 yang berlokasi di Bengkong Indah Swadebi Blok Q No. 2, Kota Batam, Kepulauan Riau, Indonesia. Metode perancangan yang digunakan meliputi analisis kebutuhan sistem, perancangan database, pembangunan aplikasi, serta pengujian dan evaluasi. Hasilnya adalah implementasi sistem yang mampu mengotomatisasi proses akuntansi harian, termasuk pencatatan transaksi, pembuatan laporan keuangan, dan analisis kinerja bisnis. Dengan adopsi teknologi ini, UMKM Bong Jaya Motor dapat meningkatkan produktivitas, akurasi, dan transparansi dalam pengelolaan keuangan mereka, yang pada gilirannya meningkatkan daya saing dan pertumbuhan bisnis secara keseluruhan.
Co-Authors Agustinus, Viandi Cuandra, Aurelia Priscilla Justin, Justin Karina, Ria Mariska Ramadana Meiliana Meiliana Suhardjo, Iwan