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All Journal Akuntansi : Jurnal Akuntansi Integratif Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pengabdian Masyarakat Indonesia
Retnawati, Anna
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Indonesia
Humanities Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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The Impact of ESG Listing on Firm Value in Indonesia: An Analysis Before and During the Covid-19 Pandemic Dewantoro, Salsabila Putri; Retnawati, Anna
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7734

Abstract

Awareness of environmental, social, and corporate governance (ESG) issues is increasing, encouraging companies to adopt sustainable practices. This study analyzes the effect of ESG listings on firm value in Indonesia, considering the periods before and during the Covid-19 pandemic. The sample consists of companies listed on the Indonesia Stock Exchange (IDX) during 2017–2023, with ESG listings measured using the SRI-KEHATI index. The results show that ESG listings have a positive effect on firm value, indicating that companies with good ESG performance tend to have higher valuations. However, the moderation results indicate that the Covid-19 pandemic did not significantly strengthen the relationship between ESG listings and company value. These findings emphasize the importance of ESG in creating value for companies, although the role of ESG in dealing with crises such as the pandemic still requires further research.
The Effect of CEO Power on Firm Value: The Moderating Role of Firm Size Wibowo, Andika Nur Dzaky; Anna Retnawati
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 2 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i2.2066

Abstract

This study provides new empirical evidence on how CEO power—proxied by insider status, tenure, and financial expertise affects firm value within Indonesian state-owned enterprises (SOEs), and how firm size moderates this relationship. Unlike prior studies focusing mainly on private firms or developed markets, this research highlights the unique governance dynamics of SOEs that operate under dual mandates of profitability and social responsibility. Using 135 firm-year observations from 2019–2023 and panel regression with interaction terms, the findings reveal that CEO insider status and financial expertise significantly reduce firm value, whereas CEO tenure has no direct effect. Importantly, firm size mitigates the negative influence of CEO insider and financial expertise, suggesting that larger SOEs possess stronger governance mechanisms capable of constraining excessive managerial power. These results extend agency theory by demonstrating that the governance effectiveness of CEO power depends on organizational scale and ownership context. This study contributes to the corporate governance literature by offering context-specific evidence from emerging markets and providing practical implications for policymakers to strengthen oversight in smaller SOEs to preserve firm value.
Pelatihan Pengemasan Produk, Pemasaran Digital Dan Pembuatan Laporan Keuangan Di Desa Banjarsari, Gresik Nadia Anridho; Tantri Sun; Vidya Intani; Dina Indriana; Anna Retnawati; Iswajuni Iswajuni
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 1 (2025): JPMI - February 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3374

Abstract

Desa Banjarsari, Kecamatan Cerme, Kabupaten Gresik merupakan salah satu desa yang memiliki beragam jenis UMKM. Namun terdapat tantangan berupa persaingan usaha yang semakin ketat. Metode yang digunakan dalam melakukan pengabdian masyarakat adaah dengan memberikan pelatihan tentang pengemasan produk, pemasaran digital dan pembuatan laporan keuangan sederhana. Tujuan dari pelatihan adalah untuk meningkatkan kemampuan UMKM dalam mengembangkan usahanya. Kegiatan Pengabdian Masyarakat diikuti oleh 32 peserta UMKM. Hasil dari pelatihan ini menunjukkan bahwa adanya peningkatan wawasan yang dimiliki oleh UMKM. Hal tersebut didasarkan dari peningkatan nilai pre test dan post test yang dikerjakan oleh peserta kegiatan. Kesimpulan dari kegiatan ini adalah dengan adanya pelatihan tersebut, diharapkan UMKM akan lebih siap untuk mempromosikan barang dagangannya dan lebih mudah mendapatkan pendanaan.
Co-Authors Dewantoro, Salsabila Putri Dina Indriana Iswajuni, Iswajuni Nadia Anridho Tantri Sun Vidya Intani Wibowo, Andika Nur Dzaky