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All Journal JMM (Jurnal Masyarakat Mandiri) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceeding of International Conference on Entrepreneurship (IConEnt)
Junika Halawa
Program Studi Akuntansi, Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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THE RELATIONSHIP BETWEEN ENVIRONMENT PERFORMANCE AND PROFITABILITY: A SECTORAL COMPARISON IN INDONESIA AND MALAYSIA Ilyona Risty; Junika Halawa
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study investigates the impact of environmental performance on financial performance in Indonesia and Malaysia, focusing on sectors with diverse environmental practices. Using secondary data from publicly available company reports, the research explores whether better environmental performance correlates with higher financial outcomes, specifically Return on Assets (ROA). The analysis employs panel data regression, which reveals that environmental performance positively influences financial performance, with a statistically significant coefficient for environmental performance. However, the model's explanatory power is modest suggesting that while environmental efforts are beneficial, they only partially explain variations in financial performance. This research offers practical implications for business practitioners, policymakers, and investors, emphasizing the importance of integrating environmental performance into broader business strategies to achieve sustainable financial success. The study also calls for further research to investigate the mediating factors and industry-specific variations that could enhance the understanding of the environmental-financial performance nexus, particularly in developing economies. The results provide a foundation for future studies exploring the intersection of environmental sustainability and financial performance in diverse global contexts.
CSR DISCLOSURE AS A MODERATOR FIRM VALUE: A STUDY ON ENERGY SECTOR MANUFACTURING COMPANIES Junika Halawa; Ilyona Risty
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Investors' evaluation of a company's performance and prospects is reflected in its value. This study looks at how financial performance metrics, including firm size, profitability, leverage, and business operations, affect the value of energy businesses listed on the Indonesia Stock Exchange (IDX) between 2014 and 2022. Additionally, it looks into whether disclosure of corporate social responsibility (CSR) acts as a moderating element in these interactions. The study uses R-Studio software's panel data regression analysis with data from 28 companies, for a total of 224 observations. The findings suggest that whereas leverage, company size, and business operations do not significantly affect firm value, profitability does. Furthermore, there is no moderating effect of CSR disclosure on the association between business value and these financial performance metrics.
MENYIAPKAN GENERASI EMAS: STRATEGI MEMILIH JURUSAN KULIAH DI ERA REVOLUSI INDUSTRI 5.0 Renna Magdalena; Tanggor Sihombing; Ilyona Risty; Junika Halawa
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Revolusi Industri 5.0 menghadirkan tantangan dan peluang baru bagi generasi muda, menuntut keterampilan yang tidak hanya berbasis teknologi tetapi juga analisis data, kecerdasan buatan, dan keberlanjutan bisnis. Dalam konteks ini, jurusan Akuntansi memainkan peran krusial sebagai fondasi utama dalam pengelolaan keuangan, pengambilan keputusan bisnis yang berbasis data, serta tata kelola perusahaan yang berkelanjutan. Webinar ini akan membahas bagaimana pelajar SMA dapat memilih jurusan kuliah yang tidak hanya relevan dengan perkembangan zaman tetapi juga memiliki prospek karier yang luas dan strategis. Akuntansi tidak lagi sekadar mencatat angka, tetapi menjadi pusat inovasi dalam bisnis dan keuangan digital. Dengan strategi yang tepat, generasi emas Indonesia dapat menjadi pelaku utama dalam era industri yang semakin dinamis. Keikutsertaan dalam Webinar ini menunjukkan antusiasme yang cukup tinggi, dengan jumlah peserta yang terus bertambah seiring berjalannya sesi. Evaluasi dilakukan melalui survei daring, yang menunjukkan bahwa peserta setuju bahwa Webinar ini memberikan manfaat yang signifikan untuk membantu memilih jurusan saat kuliah nanti yang tepat, sesuai minat, bakat, dan tujuan karir mereka. Lebih lanjut, hasil survei menunjukkan bahwa tujuan Webinar ini tercapai dengan baik, sebagaimana tercermin dari cukup tingginya tingkat persetujuan dalam kuesioner. Dengan demikian, Webinar ini memberikan pemahaman yang mendalam tentang tips dalam memilih jurusan yang memiiki prospek kerja dalam era saat ini.
Do ESG Score, Firm Value, and Gender Diversity Enhance Corporate Performance? Evidence from Emerging Asia-Pacific Industrial Firms Junika Halawa; Ilyona Risty
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study investigates the effect of Environmental, Social, and Governance (ESG) score, firm value, and gender diversity on corporate performance, measured by Return on Assets (ROA), in the industrial sector of emerging Asia-Pacific markets. Using a sample of publicly listed companies, the research aims to provide empirical evidence on how sustainability practices, market valuation, and board diversity contribute to financial performance. ESG scores are applied as a proxy for corporate sustainability, while firm value reflects investors’ perception of growth potential, and gender diversity is considered an indicator of inclusivity in corporate governance. The study employs quantitative analysis to examine the relationships among these variables. The findings are expected to demonstrate whether ESG initiatives and gender diversity complement firm value in driving profitability. This research contributes to the growing literature on sustainable finance by highlighting the role of non-financial factors in shaping firm performance in emerging markets. The results provide insights for managers, policymakers, and investors regarding the strategic importance of ESG and diversity in achieving long-term competitiveness.
Optimizing Smart Consumption and Green Financing Literacy Through Radio Talkshows Junika Halawa; Tania Monica Potu
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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The implementation of Community Service (PKM) for the January 2025 period was carried out by a team from the Faculty of Economics and Business School UPH Surabaya Campus with partner Radio Sangkakala Surabaya. Therefore, Universitas Pelita Harapan Surabaya Campus collaborates with Radio Sangkakala Surabaya to be able to provide education to the community more broadly. This collaboration is built by presenting quality speakers from the Management Study Program and Accounting Study Program. Each speaker will present topics that are interesting and in accordance with current issues. Based on discussions regarding the needs of the community, this PKM is carried out by providing briefings to the community with 2 main themes on “Optimizing Smart Consumption" and Green Financing Literacy through Radio Talk Shows” which is a topic that is in demand and is being discussed. With the implementation of this interactive talk show, it is hoped that it can provide information and educational education for the wider community in the Surabaya area in terms of economics and business that can increase community knowledge and skills.
EFEKTIVITAS PEMBELAJARAN BERBASIS SIMULASI DALAM MENINGKATKAN PEMAHAMAN RED FLAGS KEUANGAN: IMPLEMENTASI LOKAKARYA FINANCIAL DETECTIVE PADA SISWA SMA Sihombing, Tanggor; Magdalena, Renna; Risty, Ilyona; Halawa, Junika; Susanto, David Welson; Evangeline, Angela
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 2 (2025): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i2.30039

Abstract

Abstrak: Terbatasnya literasi keuangan di kalangan siswa SMA, khususnya dalam mendeteksi manipulasi keuangan, menjadi permasalahan yang perlu diatasi untuk mempersiapkan generasi masa depan. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman siswa tentang red flags dalam laporan keuangan melalui lokakarya Financial Detective: The Al Capone Code. Program dilaksanakan dengan metode simulasi berbasis kasus, melibatkan 671 siswa dari empat SMA swasta yang dilakukan secara terpisah. Peserta dibagi dalam kelompok kecil sebagai detektif keuangan untuk menganalisis laporan keuangan fiktif dari toko sekolah. Evaluasi dilakukan melalui Pre-Test dan Post-Test untuk mengukur peningkatan pemahaman. Hasil menunjukkan peningkatan signifikan dengan rata-rata nilai Pre-Test 42,85 menjadi 74,63 pada Post-Test, mengindikasikan kenaikan pemahaman sebesar 74,2%. Lokakarya ini berhasil membekali siswa dengan keterampilan analitis dalam mendeteksi manipulasi keuangan melalui pendekatan pembelajaran interaktif dan aplikatif.Abstract: Limited financial literacy among high school students, particularly in detecting financial manipulation, is a problem that needs to be addressed to prepare future generations. This community service aims to enhance students' understanding of red flags in financial statements through the Financial Detective: The Al Capone Code workshop. The program was implemented using a case-based simulation method, involving 671 students from four private high schools in Surabaya. Participants were divided into small groups as financial detectives to analyze fictitious financial statements from a school store. Evaluation was conducted through Pre-Test and Post-Test to measure understanding improvement. Results showed a significant increase with an average Pre-Test score of 42.85 rising to 74.63 in the Post-Test, indicating a 74.2% improvement in understanding. This workshop successfully equipped students with analytical skills in detecting financial manipulation through an interactive and applicable learning approach. 
INOVASI ADMINISTRASI PERPAJAKAN DIGITAL: ANALISIS FAKTOR PENERIMAAN CORETAX ADMINISTRATION SYSTEM DAN IMPLIKASINYA TERHADAP KEBERLANJUTAN BISNIS WAJIB PAJAK BADAN Belinda Febrian Sukadi; Junika Halawa
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Modernisasi administrasi pajak global, yang dipandu oleh paradigma Administrasi Perpajakan 3.0, telah memaksa otoritas pajak untuk mengintegrasikan teknologi berbasis data untuk meningkatkan kepatuhan. Penelitian ini bertujuan untuk menganalisis faktor-faktor penerimaan Sistem Administrasi Pajak Inti (CTAS) di kalangan wajib pajak badan dan implikasinya terhadap keberlanjutan usaha. Dengan menggunakan pendekatan kuantitatif dengan desain eksplanasi, data dikumpulkan melalui kuesioner dari 128 responden yang mewakili manajemen perusahaan di Indonesia. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) berbasis komponen. Temuan tersebut menunjukkan bahwa penerapan Coretax berdampak positif dan sangat signifikan terhadap keberlanjutan bisnis. Keberhasilan sistem didorong oleh integrasi fungsi pendaftaran, pelaporan, dan pembayaran, yang dapat mengurangi biaya kepatuhan hingga 20% di yurisdiksi yang menerapkan sistem serupa. Transparansi digital dan fitur SPT yang telah diisi sebelumnya telah terbukti efektif dalam mengurangi asimetri informasi dan risiko sengketa pajak. Studi ini menyimpulkan bahwa efisiensi administrasi digital bukan sekadar peningkatan teknis tetapi landasan strategis untuk stabilitas arus kas dan daya saing perusahaan di era global. Rekomendasi penelitian menekankan perlunya meningkatkan pengalaman pengguna dan melakukan penjangkauan intensif untuk meminimalkan resistensi sistemik
FIRM VALUE IN BANKING SECTOR : THE ROLE OF SIZE, PROFITABILITY, RISK PROFILE, AND DIVIDEND POLICY Junika Halawa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6090

Abstract

This study explores how internal aspects of companies namely size, profitability, risk profile, and dividend impact firm value Indonesian banking sector listed on the IDX from 2013 to 2022. Using multiple linear regression analysis, the research analyzes 100 data points gathered from the financial statements of banking. The results indicate that both the company's size and its profitability significantly enhance firm value. In contrast, the risk profile has a detrimental effect, suggesting that higher risk undermines investor confidence. The dividend policy does not seem to have a meaningful effect, indicating it is not a vital factor for investors in this industry. These results highlight the necessity of maintaining operational effectiveness and financial soundness to boost the value of firms. This study offers empirical insights into the elements that affect firm value, particularly within the banking industry, and provides useful information for investors and managers to formulate effective strategies.
DO FIRM SIZE AND LEVERAGE AFFECT AUDIT QUALITY? EMPIRICAL FINDINGS FROM ENERGY SECTOR Junika Halawa; Royanti Sinaga
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7577

Abstract

Audit quality is an important element in maintaining the transparency and credibility of financial information in the capital market. The results of previous research showed inconsistent findings related to the influence of company size and leverage on audit quality, so further empirical testing is still needed. This study aims to empirically examine the influence of company size and leverage on audit quality in the energy sector, both partially and simultaneously. The research uses an explanatory quantitative approach with secondary data in the form of audited financial statements of companies listed on the Indonesia Stock Exchange for the period 2020–2024. The sampling technique uses purposive sampling. Data analysis was carried out using logistic regression with model feasibility testing through the Hosmer and Lemeshow Test, Nagelkerke R Square, Omnibus Test and multicollinearity test. The results of the study show that company size has a positive and significant effect on audit quality. Leverage also has a positive and significant effect on audit quality. Simultaneously, the size of the company and leverage had a significant effect on audit quality with the model's explainability of 60.3%. Companies with large asset sizes and high levels of leverage tend to use high-quality auditors to maintain the credibility of financial statements and meet the supervisory demands of stakeholders. This study was limited to the use of two independent variables, a specific observation period, and audit quality measurement that only used proxy affiliated with the Public Accounting Firm. Further research suggests adding other variables such as corporate governance, profitability, and business risk.
Do ESG Score, Firm Value, and Gender Diversity Enhance Corporate Performance? Evidence from Emerging Asia-Pacific Industrial Firms Junika Halawa; Ilyona Risty
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) score, firm value, and gender diversity on corporate performance, measured by Return on Assets (ROA), in the industrial sector of emerging Asia-Pacific markets. Using a sample of publicly listed companies, the research aims to provide empirical evidence on how sustainability practices, market valuation, and board diversity contribute to financial performance. ESG scores are applied as a proxy for corporate sustainability, while firm value reflects investors’ perception of growth potential, and gender diversity is considered an indicator of inclusivity in corporate governance. The study employs quantitative analysis to examine the relationships among these variables. The findings are expected to demonstrate whether ESG initiatives and gender diversity complement firm value in driving profitability. This research contributes to the growing literature on sustainable finance by highlighting the role of non-financial factors in shaping firm performance in emerging markets. The results provide insights for managers, policymakers, and investors regarding the strategic importance of ESG and diversity in achieving long-term competitiveness.
Co-Authors Belinda Febrian Sukadi Evangeline, Angela Ilyona Risty Ilyona Risty Renna Magdalena Royanti Sinaga Sihombing, Tanggor Susanto, David Welson Tania Monica Potu