Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Unes Law Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Informatika Ekonomi Bisnis Indonesian Journal of Accounting and Governance
Jovita, Gabriella Alodia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Influence of Intellectual Capital on LQ45 Companies Performance Jovita, Gabriella Alodia
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.721

Abstract

The development of science and technology has led to a shift in businesses from being labor-based to knowledge-based. Companies are expected to create value from the knowledge they possess, which includes their intangible assets. This study aims to examine the relationship between the intellectual capital and the companies’ performance. Some of the previous studies have focused on a tool for measuring intellectual capital called value added intellectual capital (VAIC), which divides intellectual capital into VAHU, STVA, and VACA components. The study population consisted of all LQ45 companies, and a purposive sampling technique was used to select samples. The study used a quantitative approach and employs multiple regression analysis to analyze the data gathered from the financial reports of selected companies. The results indicated that both STVA and VACA have an impact on ROA, while only VACA has impact on TQ. This research creates an awareness among management to properly manage intellectual capital to enhance their overall organizational performance. Further studies may use different measures of intellectual capital and examine organizational performance under.
Impact of ESG Implementation on Financial Performance and Capital Structure Jovita, Gabriella Alodia
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.778

Abstract

The realization of investments in Indonesia has surpassed 23.3% of the targeted amount for the year 2023, indicating a gradual economic recovery. This creates an opportunity for companies to attract more investors. The high level of investment is followed by certain responsibilities named Environmental, Social, and Governance (ESG) within their operational businesses. The implementation of ESG in Indonesia is further supported by the Indonesia Government through the Financial Services Authority Regulation No. 51/POJK.03/0217 and the establishment of the Carbon Exchange regulation in 2023. The objective of this study is to discern the influence of company ESG scores on companies’ performance, measured through ROE and its capital structured, measured by DER. ESG data were obtained through access to Refinitiv Eikon, incorporating data from all sub-points within the three ESG aspects. The study population is companies listed on the Kompas100 index. Under the purposive sampling method, twenty-six companies have disclosed their ESG and financial data for the year 2017-2022. Statistical processing of data was conducted using SEM-PLS. The study concludes that E, S, and G scores individually influence ROE but do not have any significant impact on DER. This study offers insight to assist companies in formulating ESG implementation strategies, with a focus on environmental innovation for E aspect, product responsibility for the S aspect, and shareholder considerations for the G aspect.
Board Characteristics on ESG Performance: Evidence from Indonesia Jovita, Gabriella Alodia; Se Tin, Se Tin
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/cn7v8a42

Abstract

The Environmental, Social, and Governance (ESG) framework has become a growing concern for companies worldwide, including those in emerging markets like Indonesia. Despite its recognized benefits, ESG implementation presents challenges and heavily depends on strategic roles of corporate boards. As ESG practices in Indonesia are still at the early stages, board-level decisions play a critical role in shaping sustainable business direction. Grounded in Resource Dependence Theory and Legitimacy Theory, this study aims to expand the literature on board characteristics by examining the influence of two key variables—composite board and board members’ overseas study background—on ESG performance. The research analyzes data from 23 Indonesian listed companies that consistently disclosed ESG-related information through the Refinitiv Database during the 2021-2023 period. Using multiple regression analysis, the findings reveal that both the presence and independent directors and overseas educational background of board members have a significant positive impact on ESG performance. These results provide valuable insights for companies and regulators in formulating governance strategies to enhance sustainability practices.  
PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN TAROGONG KALER Dewi, Nunik Lestari; Handayani, Rini; Jovita, Gabriella Alodia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4713

Abstract

The current village performance is supported by government policies related to the transfer of village funds, which aim to strengthen the quality of fiscal decentralization. Various infrastructure outputs produced from village funds are very beneficial for the survival of village communities. This article will discuss the financial management of village funds through planning, implementation, administration, reporting, and accountability activities. A case study in Tarogong Kaler District, Garut Regency. Descriptive research was carried out with questionnaire aids. The results show that villages in Tarogong Kaler District, Garut Regency, have implemented financial management of village funds in accordance with Permendagri Number 20 of 2018 and have fulfilled the principles of participation, accountability, and transparency.
Pengendalian Internal dan Kualitas Pelayanan Disektor Kesehatan Masyarakat Pemerintah Daerah Kabupaten Garut Lestari Dewi, Nunik; Agus Wijaya, I Nyoman; Jovita, Gabriella Alodia
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1500

Abstract

One important element in achieving quality of life for national development is public health. This research is to examine the effect of internal control on the quality of health services at Garut Regency Regional Government General Hospital and Community Health Centers. The population of RSUs and community health centers in Garut Regency is 72. The sampling technique was carried out using a convenience sampling technique at 20 health facilities, consisting of 4 RSUs and 16 community health centers. Data collection was carried out using a questionnaire. The data were processed using SPSS tools and analyzed using regression tests. The results show that internal control has a 69.2% influence on the quality of health services in community health centers and hospitals in the Garut Regency Government.
Co-Authors Agus Wijaya, I Nyoman Lestari Dewi, Nunik Nunik Lestari Dewi Rini Handayani Se Tin, Se Tin