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Efek Karakteristik Dewan Terhadap CSR Disclosure Devika Febyanti; Endah Susilowati; Helmy Wahyu Sukiswo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9127

Abstract

Corporate Social Responsibility (CSR) disclosure is inseparable from companies whose production activities are directly related to Natural Resources (SDA). There are many factors that are considered to be able to influence CSR disclosure, one of which is the characteristics of board members (board expertise, board diversity culture, board education). This study seeks to explain how these aspects are related so that they can influence the company's CSR disclosure. Quantitative techniques are used in testing and analyzing written research using annual reports and sustainability reports of mining sector companies listed on the IDX in 2020-2022. The sampling technique in written research is purposive sampling and a sample of 17 companies was obtained. The Partial Least Square (PLS) method was applied to analyze data with the SmartPLS 3 program. The results of the research analysis prove that board expertise, board diversity culture, board education are able to influence the company's CSR disclosure.
Innovations in Strategic Finance and Accounting: Insights from Research Centers in a VUCA Environment Raden Muhammad Syah Arief Atmaja Wijaya; Indrawati Yuhertiana; Diarany Sucahyati; Wilma Cordelia Izaak; Endah Susilowati; Diah Hari Suryaningrum; Ignathia Martha Hendrati; Helmy Wahyu Sukiswo; Condro Widodo; Seftin Fitri Ana Wati; Anindo Saka Fitri
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.529

Abstract

This paper examines the function of research centers in promoting strategic innovations in finance and accounting under the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) paradigm. This work employs a qualitative approach, incorporating benchmarking of research centers and literature evaluation, to identify approaches that improve financial resilience and adaptation. There are three research that develop financial resilience fields from Indonesia, Canada, and the United States that were analyzed. The data was obtained from field benchmarking and website observation. Comparative analysis is used to get a deep understanding of how research centers facilitate the advancement of innovative financial and accounting strategies to tackle challenges in VUCA environments. The results underscore the importance of collaboration, technological integration, and actionable frameworks, providing recommendations for academia, governments, and communities to connect research-driven innovation with practical application. This research highlights the unique role of research centers in addressing VUCA challenges by integrating technology-driven frameworks, data-centric tools, and community-based approaches, offering a comprehensive perspective on bridging theory and practice to enhance financial resilience and adaptability.