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The Impact of Financial Performance and Stakeholder Pressure on Sustainability Report Disclosure: The Moderating Role of Independent Commissioners Herawansyah; Danang Adi Putra; Indah Oktari Wijayanti
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.276

In the contemporary business landscape, sustainability reporting has become increasingly critical as stakeholders demand greater transparency and accountability from companies regarding their environmental, social, and governance (ESG) performance. This study delves into the factors that influence the extent of sustainability report disclosure, focusing on the role of financial performance, stakeholder pressure, and the moderating effect of independent commissioners. This study employs a quantitative approach, utilizing data from 96 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample encompasses 288 observations, and purposive sampling was employed to select companies that met specific criteria, ensuring the inclusion of companies that have consistently disclosed sustainability reports and maintained financial stability. Regression analysis with an absolute difference test was conducted using SPSS 23 to analyze the relationships between the variables. The findings of this study indicate that financial performance and stakeholder pressure significantly influence sustainability report disclosure. Companies with higher financial performance tend to disclose more sustainability information, suggesting that they have the resources and motivation to invest in sustainability reporting. This positive association between financial performance and sustainability reporting implies that companies with stronger financial positions are better equipped to allocate resources towards sustainability initiatives and their subsequent disclosure. In conclusion, the proportion of independent commissioners on the board moderates these relationships, indicating that independent oversight enhances the positive effects of financial performance and stakeholder pressure on sustainability report disclosure. The presence of independent commissioners on the board strengthens corporate governance mechanisms, ensuring greater transparency and accountability in sustainability reporting.

Mitigating Village Fund Fraud in Indonesia: The Role of Leadership, Transparency, and Community Engagement – Study in Central Bengkulu Regency Indah Oktari Wijayanti; Herawansyah Herawansyah; Danang Adi Putra; Budi Utomo
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.284

Village fund management in Indonesia is crucial for rural development and poverty reduction. However, it is susceptible to fraud, hindering progress and eroding public trust. This study investigates the influence of leadership commitment, external supervision, reporting transparency, and community participation on fraud prevention in village fund management in Central Bengkulu Regency. A quantitative approach was employed, utilizing a survey method with 102 respondents, including village officials, government auditors, and related stakeholders. Data analysis was conducted using multiple linear regression to examine the relationship between the independent variables (leadership commitment, external supervision, reporting transparency, and community participation) and the dependent variable (fraud prevention). The findings demonstrate that leadership commitment, external supervision, reporting transparency, and community participation have a significant positive effect on fraud prevention in village fund management. Leadership commitment fosters an accountable organizational culture, while external supervision strengthens control mechanisms. Reporting transparency enhances public scrutiny, and community participation creates effective social control to minimize potential budget irregularities. In conclusion, This study recommends strengthening human resource capacity through training and education, increasing technology-based transparency for better information access, and promoting wider community involvement in the planning, implementation, and supervision of village funds. These measures collectively contribute to a more robust and fraud-resistant village fund management system.

The Impact of Financial Performance and Stakeholder Pressure on Sustainability Report Disclosure: The Moderating Role of Independent Commissioners Herawansyah; Danang Adi Putra; Indah Oktari Wijayanti
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.276

In the contemporary business landscape, sustainability reporting has become increasingly critical as stakeholders demand greater transparency and accountability from companies regarding their environmental, social, and governance (ESG) performance. This study delves into the factors that influence the extent of sustainability report disclosure, focusing on the role of financial performance, stakeholder pressure, and the moderating effect of independent commissioners. This study employs a quantitative approach, utilizing data from 96 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample encompasses 288 observations, and purposive sampling was employed to select companies that met specific criteria, ensuring the inclusion of companies that have consistently disclosed sustainability reports and maintained financial stability. Regression analysis with an absolute difference test was conducted using SPSS 23 to analyze the relationships between the variables. The findings of this study indicate that financial performance and stakeholder pressure significantly influence sustainability report disclosure. Companies with higher financial performance tend to disclose more sustainability information, suggesting that they have the resources and motivation to invest in sustainability reporting. This positive association between financial performance and sustainability reporting implies that companies with stronger financial positions are better equipped to allocate resources towards sustainability initiatives and their subsequent disclosure. In conclusion, the proportion of independent commissioners on the board moderates these relationships, indicating that independent oversight enhances the positive effects of financial performance and stakeholder pressure on sustainability report disclosure. The presence of independent commissioners on the board strengthens corporate governance mechanisms, ensuring greater transparency and accountability in sustainability reporting.

Mitigating Village Fund Fraud in Indonesia: The Role of Leadership, Transparency, and Community Engagement – Study in Central Bengkulu Regency Indah Oktari Wijayanti; Herawansyah Herawansyah; Danang Adi Putra; Budi Utomo
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.284

Village fund management in Indonesia is crucial for rural development and poverty reduction. However, it is susceptible to fraud, hindering progress and eroding public trust. This study investigates the influence of leadership commitment, external supervision, reporting transparency, and community participation on fraud prevention in village fund management in Central Bengkulu Regency. A quantitative approach was employed, utilizing a survey method with 102 respondents, including village officials, government auditors, and related stakeholders. Data analysis was conducted using multiple linear regression to examine the relationship between the independent variables (leadership commitment, external supervision, reporting transparency, and community participation) and the dependent variable (fraud prevention). The findings demonstrate that leadership commitment, external supervision, reporting transparency, and community participation have a significant positive effect on fraud prevention in village fund management. Leadership commitment fosters an accountable organizational culture, while external supervision strengthens control mechanisms. Reporting transparency enhances public scrutiny, and community participation creates effective social control to minimize potential budget irregularities. In conclusion, This study recommends strengthening human resource capacity through training and education, increasing technology-based transparency for better information access, and promoting wider community involvement in the planning, implementation, and supervision of village funds. These measures collectively contribute to a more robust and fraud-resistant village fund management system.

Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada UMKM Kecamatan Sungai Serut Kota Bengkulu Fitranika, Vika; Hara, Elysa Fitriani; Sari, Novita; Wijayanti, Indah Oktari
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.389

This study aims to analyze the factors that influence the use of accounting information in MSMEs in Sungai Serut Kecematan, Bengkulu City. The population of this study were all MSMEs in Sungai Serut District, Bengkulu City in 2020-2021, totaling 90 MSMEs. The statistical tool used is SPSS. The results showed that the scale of the business has a positive effect on the use of accounting information, the bigger the business, the more consideration it will provide for MSME owners to be able to use and improve the use of accounting information to be able to support MSMEs in the future.... Business age has a positive effect on the use of accounting information, the longer the age of MSMEs, the longer the business continuity will be and the wider the knowledge about the importance of accounting information, so that this will encourage MSMEs to better understand the importance of using accounting information Education has a positive effect on the use of accounting information, knowledge about the importance of accounting information contained in MSMEs will affect decisions that will be taken later so that the higher the education they have, it will increase the use of accounting information in MSMEs. Accounting training has a positive effect on the use of accounting information, this shows that the owner / financial manager of MSMEs will have the ability to master knowledge about accounting if he participates in accounting training. The more accounting training that is attended will increase understanding of the importance of accounting information and this will encourage MSMEs to use accounting information.

Pelatihan Manajemen Digital di UMKM Bengkulu Indah Oktari Wijayanti; Deasy Emalia; Nikmah Nikmah
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 4 (2024): November : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i4.1028

Digital management training has become the main need for Micro, Small, and Medium Enterprises (MSMEs) in the era of digitalization. In Bengkulu, many MSMEs face challenges in adopting technology to improve operational efficiency, expand markets, and increase competitiveness. This study aims to analyze the impact of digital management training on increasing the management capacity of MSMEs in Bengkulu. This training includes an introduction to digital technology, online marketing strategies, application-based financial management, and customer data management. The results of the training show that the implementation of digital management has a significant positive impact on productivity, business management, and MSME revenue growth. The study also highlights the importance of ongoing support from the government and the private sector in facilitating the adoption of digital technology among MSMEs.

Pelatihan Dasar Pengelolaan Keuangan Ibu Rumah Tangga Kelurahan Pematang Gubenur Bengkulu Isma Coryanata; Indah Oktari Wijayanti; Madani Hatta; Abdullah Abdullah
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 1 (2025): Januari: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i1.1074

Household financial management is an important aspect of daily life that is often overlooked or does not receive serious attention. This is even though it plays a major role in determining the economic well-being of the family. Given the complexity of household life involving various needs and expenses, effective financial management is essential to achieving long-term goals and improving the quality of family life. Good management can help overcome various economic challenges and prepare families for unexpected financial conditions.

Green Accounting and Corporate Social Responsibility (CSR) : Literature Review Amanda Alvi Nurdiantoro; Indah Oktari Wijayanti; Lulu Amalia Nusron
JURNAL FAIRNESS Vol. 14 No. 3 (2024): Vol. 14 No. 3 (2024) - PRESS
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i3.40194

This review literature aims to explore the relationship between green accounting and Corporate Social Responsibility (CSR) in the context of business sustainability. Green accounting, which focuses on measuring and reporting the environmental impact of a company's activities, plays an important role in supporting CSR initiatives aimed at improving corporate social and environmental responsibility. Through an analysis of various case studies and relevant literature, this review identifies the benefits of implementing green accounting, including improved company reputation, operational efficiency, and stakeholder satisfaction. However, challenges such as lack of understanding, high initial costs, and resistance to change are also faced in the implementation of these practices. The conclusion of this review emphasizes the importance of integrating green accounting in CSR strategies to achieve better sustainability goals. Recommendations for further research and business practices are also presented, with the hope of encouraging companies to be more active in adopting green accounting and CSR as part of their long-term strategies.

Pembentukan Perumda Pasar Guna Mendorong Perekonomian Daerah Fachruzzaman Fachruzzaman; Eddy Suranta; Danang Adi Putra; Herawansyah Herawansyah; Indah Oktari Wijayanti
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 2 (2024): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i2.1367

The existence of markets plays a very important role in the economy, both at the local and national levels. Markets are not only places where sellers and buyers meet to carry out transactions, but are also centers of economic activity that influence various aspects of people's lives. Through markets, various goods and services can be bought and sold, thereby meeting people's needs and improving their quality of life. Markets also play a crucial role in determining the prices of goods and services through supply and demand mechanisms. Prices formed in the market reflect the balance between the quantity of goods available and the quantity of goods needed by consumers. This process ensures that resources are allocated efficiently and that the goods most needed by society are available at reasonable prices. It is hoped that the establishment of a Regional Public Company (Perumda) will encourage improvements in the economic sector through various strategic methods and have a broad impact. Perumda can act as a driving force for the local economy by creating new jobs, increasing regional income, and expanding the local economic base. With the operation of Perumda, various economic sectors such as trade, industry and services can develop more rapidly.

The Influence of CEO Characteristics on Environmental, Social, and Governance (ESG) Information Disclosure at IDXESGL Difitri, Sholeha Kurnia; Wijayanti, Indah Oktari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1644

The objective of this research is to examine how the traits of CEOs impact the release of ESG information in companies that are part of the IDXESGL index on the Indonesian Efe Exchange (IDX) during the timeframe of 2021-2023. The characteristics of the CEOs studied are with four characteristics including tenure, age, gender, and educational background. The findings of the study revealed that the tenure and age of the CEO had a negative effect on the disclosure of ESG information, while the gender and educational background of the CEO had a positive influence on the disclosure of ESG information. This study only considers four characteristics of CEOs as independent variables that affect the disclosure of ESG information so for future researchers it is suggested to add other factors of CEO characteristics such as citizenship & ethnicity, and CEO narcissism so that they can be explained simultaneously in the research model to obtain a more thorough understanding of the influence of CEO characteristics on ESG information disclosure. These results will offer useful perspectives on how the traits of a CEO can impact the choices and behaviors they make in relation to ESG. These findings can also contribute to corporate governance literature and provide practical implications for companies in formulating effective ESG information disclosure strategies for a company's sustainability.

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