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All Journal Jurnal Pendidikan Ekonomi Undiksha Business Accounting Review Jurnal Abdimas Sangkabira Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy
SANY
Universitas Kristen Petra
Economics, Econometrics & Finance Education Social Sciences

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Do Board Multiple Directorships and ESG Score Drive Firm Value? Study of Non-Financial Companies in Thailand Sany Sany; Caroline Novica; Cynthia Valentina
Jurnal Akuntansi dan Keuangan Vol. 26 No. 1 (2024): MAY 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.1.67-76

Abstract

This study intends to demonstrate the impact of board busyness through board multiple directorships and ESG scores towards firm value in Thailand within the period of 2018-2022. Theoretical frameworks such as the resource dependence theory and stakeholder theory explicate the two hypotheses developed for busy directors and ESG score. A director has multiple directorships when he/she has more than three board roles in other publicly listed firms, excluding private organizations and foundations. This research’s population are listed non-financial firms in Thailand Stock Exchange that has ESG score in Refinitiv database for five consecutive years during 2018 to 2022. Final data sample are 28 non-financial companies resulting in 140 observations. Directorship and board size were hand collected from annual reports. Panel data regression with random effect model is used, and results show that there is no association between multiple directorship and firm value. On the other hand, ESG shows a positive and significant relationship towards firm value. This research supports the belief that ESG scores have a notable impact on firm value based.
Factors Influencing Whistleblowing Intention among Accounting Students in Indonesia Sany, Sany; Darmasaputra, Alan; Alim, Cathrine Cecilia; Niko, Ferdinand
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.87-96

Abstract

The study aimed to determine the effect organizational commitment, subjective norms and group cohesion to whistleblowing intention of accounting students in Indonesia. Data was collected using a questionnaire administered using Google Form. The study’s sample was 218 accounting students from various universities in Surabaya, Indonesia. This study results show that high organizational commitment, subjective norms, and group cohesion increase whistleblowing intention among participants studied. Limitations include the limited number of universities surveyed for respondent recruitment, suggesting the need for additional data collection methods. This study is original in its investigation of the relationships between organizational commitment, subjective norms, group cohesion, and whistleblowing intention among accounting students in Surabaya.
PEMBELAJARAN KREATIF DAN KONSEP MENABUNG UNTUK MENGHASILKAN PRODUK YANG MEMILIKI NILAI JUAL DI PANTI ASUHAN SOLA GRATIA SIDOARJO Tjondro, Elisa; Sany, Sany; Hatane, Saarce Elsye
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1386

Abstract

Tujuan literasi keuangan tentang konsep menabung diberikan kepada anak-anak dan remaja di panti asuhan Sola Gratia adalah untuk mengajarkan mereka pentingnya memahami cara menabung uang yang dihasilkan dari penjualan karya kreatif mereka. Sangat penting bagi anak-anak dan remaja untuk mengontrol perilaku konsumtif ini sejak usia dini, sehingga mereka belajar menabung untuk membeli barang-barang yang benar-benar diperlukan. Anak-anak dan remaja di panti asuhan perlu memiliki rasa percaya diri, tekad yang kuat, dan kemandirian bahwa mereka dapat berkontribusi pada komunitas setempat. Program pengabdian literasi keuangan dan pengajaran karya kreatif bagi anak-anak dan remaja ini merupakan yang pertama dilakukan di panti asuhan Sola Gratia. Program ini melibatkan kolaborasi antara tim dosen dan mahasiswa yang memberikan edukasi mengenai literasi keuangan dan keterampilan kerajinan tangan selama empat bulan. Melalui metode fun learning, anak-anak diperkenalkan pada konsep menabung, perhitungan dasar, serta praktik jual beli. Kegiatan ini tidak hanya bermanfaat untuk pemberdayaan anak-anak, tetapi juga memberikan pengalaman berharga bagi dosen dan mahasiswa dalam berinteraksi dengan masyarakat. Evaluasi menunjukkan bahwa kegiatan ini sangat efektif dan direkomendasikan untuk dilakukan secara berkala dengan beberapa perbaikan untuk hasil yang lebih optimal.
Impact of Environmental, Social, and Governance Scores on Market Reaction: Evidence of Top 80 Companies Listed from Idx80 Darmasaputra, Alan; Widyadhana, Mosses Aryadhewa; Sany, Sany; Tjondro, Elisa
International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.1.13-26

Abstract

This paper will discuss the impact of the individual Environmental, Social, and Governance scores on market reaction. This study will specifically focus on the IDX80 index, which lists companies that are not only profitable but also have good ESG scores. The panel data for the study will be taken from 2019 to 2023, and the Dynamic Panel Model will be used to see how the scores over the year influenced the market price. The final sample consists of 31 companies with 155 firm-years for the observation. The findings show that the Environmental scores have a significant positive impact on market reactions, but are not significantly impacted by Social and Governance scores. The study suggests an early stage of ESG adoption in Indonesia and the positive trend growth will be beneficial for companies to promote ESG activities. The implication for managers is to incorporate ESG activities as they positively impact the market reaction, particularly activities related to Environmental issues. The limitation of this study is that the data for the individual scores for the Environmental, Social, and Governance are limited making the sample size small. A further limitation is that the data analyzed during and post-COVID-19 time might suggest a different result comparably.
PEMBELAJARAN KREATIF DAN LITERASI KEUANGAN MENGENAI HARGA POKOK PRODUKSI DI PANTI ASUHAN SOLA GRATIA Tjondro, Elisa; Sany, Sany; Hatane, Saarce Elsye
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.1607

Abstract

Pendampingan anak-anak dan remaja panti asuhan melalui kegiatan pembelajaran kreatif dan literasi keuangan sangat penting dalam mendukung kemampuan mengelola keuangan pribadi maupun membangun usaha mikro. Permasalahan yang dihadapi panti asuhan Sola Gratia adalah penghuni panti belum memiliki jiwa kemandirian dan kewirausahaan. Keuangan panti asuhan masih didukung oleh swadaya pemerintah, masyarakat individu, yayasan gereja, dan  institusi lainnya. Kegiatan pengabdian ini mengembangkan cara pembelajaran ke tingkat yang lebih aplikatif dibanding semester sebelumnya. Dalam kegiatan ini anak-anak dan remaja di panti asuhan Sola Gratia diajarkan resep dan menghasilkan minuman yang bernilai jual, sekaligus memasarkannya di lingkungan sekitar panti asuhan. Tahapan kegiatan diawali ceramah pembekalan perhitungan harga pokok produksi, praktik produksi produk dan minuman, proses pemasaran produk, perhitungan keuntungan, dan evaluasi. Produk yang dihasilkan berupa minuman siap konsumsi, makanan berupa kue kering yang telah di-repacking, gelang dari manik-manik.  Tim pengabdian memberikan modal berupa bahan-bahan membuat minuman berbagai rasa, kue kering kiloan, dan manik-manik berbagai bentuk. Salah satu aspek penting dalam merintis usaha mikro adalah pemahaman tentang perhitungan  harga pokok produksi yang berperan besar dalam penentuan keberlanjutan bisnis.
Green Accounting and Corporate Social Responsibility: Enhancing SDG Commitment in Indonesia’s Energy Sector Widuri, Retnaningtyas; Veronica, Angelina; Angelica, Yohana; Sany, Sany; Darmasaputra, Alan
International Journal of Organizational Behavior and Policy Vol 4 No 2 (2025): JULY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.2.65-76

Abstract

This study investigates the implementation of Good Governance (GA) and Corporate Social Responsibility (CSR) and their relationship with the commitment of energy sector companies to achieving the Sustainable Development Goals (SDGs). In light of the growing urgency of sustainability challenges in Indonesia—particularly the deterioration of air quality—this research explores how GA and CSR practices influence corporate dedication to the SDGs. The study examines 17 energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, selected through purposive sampling. Data were analyzed using WarpPLS 7.0. The findings reveal that both the application of GA and the disclosure of CSR initiatives have a positive impact on a company's commitment to the SDGs. However, CSR does not moderate the relationship between GA and SDG implementation. This study contributes to the academic literature by offering insights into the interplay between GA, CSR, and sustainability, emphasizing the importance of aligning governance and social responsibility strategies to advance sustainable development objectives.
Can Interactions Enhance Student Satisfaction in Online Learning During a Crisis? : An Indonesian Study Sany, Sany; Sudarjo, Olivia Yuriko
Jurnal Pendidikan Ekonomi Undiksha Vol. 16 No. 3 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v16i3.79484

Abstract

This research aims to examine the effect of internet facility, platform, learner-learner interaction, and learner-instructor interaction on student satisfaction. This quantitative research uses the survey method to collect data by distributing questionnaires through Google Forms. The research sample consisted of 179 students from the Business Accounting, Tax Accounting, and International Business Accounting major batch of 2017–2021 at Petra Christian University Indonesia. The data was analyzed using SPSS software by testing statistic descriptive, reliability, validity, and multiple regression. The results show that internet facilities and learner-instructor interaction have a significant positive effect on student satisfaction during online learning, while the platform and learner-learner interaction have not impact on student satisfaction during online learning when the COVID-19 pandemic occurred.
Co-Authors Adhityawati Kusumawardhani ALAN DARMASAPUTRA Albert Theodorus Alim, Cathrine Cecilia Amelia Dwi Wirantika Andrew Winata Angelica, Yohana Caroline Novica Christian Christian Cynthia Valentina Dieanya Ramadhanty Surya Pradita Elisa Tjondro Felix Kristanto Gunawan Hansen Suardi I Dewa Ardana Jessica Octavia Kevin Lesmana Natanael Yonatan Niko, Ferdinand Olivia Yuriko Sudarjo Retnaningtyas Widuri Saarce Elsye Hatane Steven Lois Sudarjo, Olivia Yuriko Teresa Veline Yasin Tonny Stephanus Eoh Veronica, Angelina Widyadhana, Mosses Aryadhewa