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All Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Greenation International Journal of Tourism and Management
Rini Dwiyani Hadiwidjaja
Universitas Terbuka, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Corporate Governance terhadap Kinerja Perusahaan dalam Masa Pandemi Covid 19 Olivia Idrus; Irma Irma; Raden Abdurrohman Thohir Wijaya; Rini Dwiyani Hadiwidjaja; Yanuar Trisnowati
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 4 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i4.4753

Abstract

Pandemi Covid-19 yang melanda sejak awal tahun 2020 membawa dampak signifikan terhadap berbagai sektor ekonomi, termasuk sektor industri di Indonesia. Pembatasan mobilitas dan kegiatan masyarakat menyebabkan penurunan permintaan serta gangguan dalam rantai pasokan, yang pada akhirnya mempengaruhi kinerja perusahaan. Dalam kondisi yang penuh tantangan ini, tata kelola perusahaan (corporate governance) menjadi faktor krusial dalam menjaga stabilitas dan kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh variabel corporate governance yang diukur dengan dewan komisaris, komite audit, dan kualitas audit terhadap kinerja Perusahaan yang diukur dengan TobinsQ dan Altman Z score. Populasi dalam penelitian ini ada perusahaan yang terdaftar di Bursa Efek Indonesia sektor perindustrian dengan total sebanyak 63 perusahaan. Teknik pengambilan sampel dilakukan menggunakan teknik purposive sampling dengan kriteria perusahaan yang terdaftar secara berturut-turut selama tahun 2021 dan 2022 dan menerbitkan laporan keuangan dan laporan tahunan pada periode tahun 2021 dan 2022. Jumlah sampel yang digunakan dalam penelitian adalah 41 perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan dan laporan tahunan yang bersumber pada Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa variabel dewan komisaris yang diukur dengan dimensi jumlah dewan komisaris dan jumlah dewan komisaris independent secara signifikan berpengaruh terhadap kinerja perusahaan, variabel komite audit yang diukur dengan dimensi jumlah komite dan pengalaman komite audit tidak berpengaruh terhadap kinerja perusahaan dan variabel kualitas audit yang diukur dengan big four auditor dan opini audit secara signifikan berpengaruh terhadap kinerja perusahaan.
TRANSFORMATION MODEL OF ENTREPRENEURIAL UNIVERSITY: AN ETHNOGRAPHIC APPROACH Kurnia Endah Riana; Rini Dwiyani Hadiwidjaja; Yanuar Trisnowati; Pesi Suryani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.734

Abstract

This study aims to develop a transformation model of the entrepreneurial university in Indonesia using an ethnographic approach. The research was conducted at five state universities with legal entity (PTN-BH) that have implemented institutional entrepreneurial initiatives. Data were collected through participant observation, in-depth interviews, and focus group discussions with key actors, including university leaders, lecturers, and business incubator managers. The findings reveal that the transformation process occurs in four key stages: initiation, experimentation, consolidation, and institutionalization. The success of this transformation is influenced by four main dimensions: strategic leadership, institutional structure, entrepreneurial culture, and actor dynamics. This study offers a theoretical contribution to understanding institutional change in developing countries and a practical framework for higher education policymakers. The ethnographic approach enables a deep exploration of the social and cultural dynamics underpinning institutional transformation in universities.
The Effect of Knowledge Sharing and Self Efficacy on the Performance of KPPBC TMP B Yogyakarta Employees with Organizational Commitment as a Mediation Variable Triana Candraningrum; Rini Dwiyani Hadiwidjaja; Yanuar Trisnowati
Greenation International Journal of Tourism and Management Vol. 4 No. 2 (2026): (GIJTM) Greenation International Journal of Tourism and Management (June - Augu
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijtm.v4i2.972

Abstract

This study aims to analyze the effect of knowledge sharing and self efficacy on employee performance through organizational commitment at KPPBC TMP B Yogyakarta. The study was motivated by the decline in service quality reflected in the User Satisfaction Survey (SKPJ), particularly in service speed and officers’ mastery of service materials. This research used a quantitative approach with an explanatory research design. The population consisted of all 135 employees of KPPBC TMP B Yogyakarta. The sampling technique used was a census or saturated sampling method, in which all population members were selected as respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS) with SmartPLS version 4. The results showed that knowledge sharing had a positive and significant effect on organizational commitment and employee performance. Self efficacy also had a positive and significant effect on organizational commitment and employee performance. In addition, organizational commitment had a positive and significant effect on employee performance. Furthermore, organizational commitment was proven to mediate the effect of knowledge sharing and self efficacy on employee performance. The managerial implication of this study indicates that organizations need to strengthen the culture of knowledge sharing and improve employees’ self efficacy through mentoring, training, and work experience sharing forums to support employee performance improvement.
Co-Authors Irma Irma Kurnia Endah Riana Olivia Idrus Pesi Suryani Raden Abdurrohman Thohir Wijaya Triana Candraningrum Yanuar Trisnowati