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All Journal Jurnal Pendidikan Ekonomi Undiksha Business Accounting Review Jurnal Aplikasi Akuntansi Jurnal Abdimas Sangkabira Akuntansi dan Teknologi Informasi 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.
Kepercayaan dan risiko dalam pemanfaatan teknologi informasi perpajakan Dean Charlos Padji Dogi; Yenni Mangoting; Sany Sany; Tonny Stephanus Eoh
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7237

Abstract

Purpose – This study evaluates the impact of risk and trust on taxpayers' attitudes and intentions regarding tax information technology. As digital transformation in the tax system continues to evolve, understanding the psychological factors influencing technology adoption is crucial for tax authorities. Methods – This study employs a quantitative approach using a survey involving 202 individual taxpayers. Data analysis uses the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to examine the relationships between variables in the research model. Findings - he results indicate that trust and risk significantly influence taxpayers' attitudes but do not directly impact their intention to use tax information technology. Trust emerges as the most dominant factor in shaping a positive attitude, whereas technological risk plays a greater role in determining negative attitudes. Attitude is found to mediate the effect of trust and risk on the intention to use tax technology. Implications - This study offers strategic guidance for tax authorities on managing technological risks and enhancing trust. By providing this guidance, the study aims to empower tax authorities in supporting digital transformation in the tax sector. Originality - This study brings to light the crucial role of attitude as the key mediator in the relationship between trust, risk, and intention to use tax information technology. This aspect, which has received limited attention in previous research, is a unique and significant contribution of this study.
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.
INDONESIAN BOND YIELDS: INFLATION, FED RATES, AND EXCHANGE RATE EFFECTS Sany, Sany; Hatane, Saarce Elsye; Angelique, Zefanya Metanoya; Darmasaputra, Alan; Gabronino, Rosalia Taub
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 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/jaa.v10i1.695

Abstract

This research aims to analyze the effects of Indonesian inflation, the rise of the US Fed rate, and the exchange rate on the yield of Indonesian government bonds. This study employs a quantitative approach using secondary data obtained from reliable sources, such as the Bloomberg database, the official website of Bank Indonesia, and the official website of the Federal Reserve. The sample comprises 132 months of macroeconomic rates and prices, covering 10 years from 2012 to 2022. Data analysis included descriptive statistics, classical assumption tests, and stationarity testing. While previous studies have analysed the effects of these factors on government bond prices, this study investigates explicitly their impact on government bond yield in Indonesia. The results show that inflation and the exchange rate positively affect the Indonesian government bond yield. However, the rise in the US Federal Reserve rate does not significantly drive changes in the Indonesian government bond yield.
Inside Indonesian Banking: A Multi-Dimensional View of Corporate Governance Performance Sany, Sany; Hartono, Jordan; Susanto, Michelle
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.4.2.91-108

Abstract

The study explores the governance pillar of Environmental, Social, and Governance (ESG) performance of Indonesian banking. Using a mixed method that combines quantitative descriptive analysis with textual triangulation, it provides a more nuanced view of governance practices. Data were drawn from the Refinitiv database as well as the banks sustainability reports and/or annual reports. Six major banks were selected based on availability of consecutive Refinitiv ESG scores from 2018 to 2022, enabling trends analysis. Findings show that the average Governance Pillar Scores was relatively high (74.62), with BBCA.JK scoring the highest and BBTN.JK the lowest over the study period. Among Governance dimensions, the Management Score averaged the highest (83.78), followed by CSR Strategy (63.06) and Shareholder score (54.43). This research contributes to corporate governance literature on Indonesian bank by adopting a mixed-method and applying Refinitiv Governance indicators across Management, Shareholder, and CSR Strategy dimensions. This study also highlights managerial implications, suggesting that banks can strengthen sustainability reporting by enhancing textual disclosure and aligning with Refinitiv ESG frameworks.
Co-Authors Adhityawati Kusumawardhani ALAN DARMASAPUTRA Albert Theodorus Alim, Cathrine Cecilia Amelia Dwi Wirantika Andrew Winata Angelica, Yohana Angelique, Zefanya Metanoya Caroline Novica Christian Christian Cynthia Valentina Dieanya Ramadhanty Surya Pradita Dogi, Dean Charlos Padji Elisa Tjondro Felix Kristanto Gunawan Gabronino, Rosalia Taub Hansen Suardi Hartono, Jordan I Dewa Ardana Jessica Octavia Kevin Lesmana Natanael Yonatan Niko, Ferdinand Olivia Yuriko Sudarjo Retnaningtyas Widuri Saarce Elsye Hatane Steven Lois Sudarjo, Olivia Yuriko Susanto, Michelle Teresa Veline Yasin Tonny Stephanus Eoh Tonny Stephanus Eoh Veronica, Angelina Widyadhana, Mosses Aryadhewa Yenni Mangoting