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Pengaruh Karakteristik Dewan Direksi dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan yang di Moderasi Ukuran Bank pada Perbankan Indonesia Rakha Achmad Fadhillah; Farah Margaretha; Kristian Chandra
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9725

Abstract

Penelitian ini bertujuan menganalisis karakteristik dewan direksi dan tanggung jawab sosial perusahaan terhadap kinerja keuangan dengan moderasi ukuran bank pada perbankan Indonesia. Variabel tata kelola yang dianalisis mencakup ukuran dewan, dewan independen, keberagaman gender, dan tanggung jawab sosial, serta variabel kinerja keuangan yaitu tingkat pengembalian aset (ROA), yang diukur dengan total pendapatan bersih dibagi total aset dan dan tingkat pengembalian ekuitas (ROE) total pendapatan bersih dibagi total ekuitas. Data sekunder diperoleh dari laporan keuangan dan tahunan perusahaan perbankan yang terdaftar di OJK periode 2019–2024. Sampel diperoleh dengan metode purposive sampling sebanyak 35 perusahaan, dengan total 150 observasi. Hasil penelitian menunjukkan bahwa tanggung jawab sosial, keberagaman gender memiliki pengaruh negatif signifikan terhadap ROA dan ROE. Sebaliknya, ukuran dewan, dewan independen dan tingkat pendidikan tidak berpengaruh terhadap kinerja keuangan. Untuk variabel tanggung jawab sosial dan keberagaman gender yang dimoderasi oleh ukuran bank berpengaruh terhadap ROA dan ROE. Penelitian ini menyarankan manajemen bank untuk meningkatkan alokasi anggaran pada aktivitas tanggung jawab sosial guna meningkatkan profitabilitas, mengarahkan program CSR pada aktivitas yang mendukung keberlanjutan bisnis, mengembangkan budaya kerja yang inklusif dan kolaboratif. Sebaliknya, saat ekonomi melemah, strategi konservatif seperti pengetatan kredit dan efisiensi biaya lebih relevan menjaga profitabilitas. Temuan ini juga memberikan gambaran kepada investor mengenai strategi bank dalam merespons perubahan kondisi ekonomi.
Exploring Entrepreneurial Sustainability: Trends, Drivers, and Future Directions Yuni Ekawarti; Kristian Chandra; Lisa Hermawati; Iing Lukman; Azli Fahrizal
Sinergi International Journal of Economics Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v4i3.1074

Abstract

Introduction: Entrepreneurial sustainability has emerged as an important research domain that integrates entrepreneurship with environmental, social, and economic sustainability objectives. Despite the growing number of publications, previous bibliometric studies remain fragmented, limited in temporal coverage, and provide insufficient understanding of the intellectual structure, thematic evolution, and future research directions of entrepreneurial sustainability. Methods: This study employed a Systematic Literature Review (SLR) combined with bibliometric analysis following the PRISMA framework. Data were collected from the Scopus database, yielding 1,932 publications, which were systematically screened to obtain 876 eligible articles. Bibliometric mapping was conducted using VOSviewer through keyword co-occurrence, overlay visualization, and density visualization to identify research themes, intellectual structures, and emerging trends. Results: The bibliometric analysis identified 8 major thematic clusters representing the intellectual structure of entrepreneurial sustainability research. Sustainability, circular economy, digital transformation, and supply chain management emerged as the dominant research themes. Overlay visualization revealed a significant shift from conceptual sustainability toward digital transformation, sustainable, and business performance in recent years, particularly in developing countries. Density visualization further indicated that sustainable finance, eco-tourism, international entrepreneurship, and creative industries remain underexplored research areas, presenting opportunities for future investigation. Conclusion: Entrepreneurial sustainability has evolved into an increasingly interdisciplinary research field driven by digitalization and sustainability transitions. This study contributes by providing a comprehensive bibliometric overview of research evolution over three decades and identifying emerging themes and research gaps. The findings offer valuable guidance for researchers, policymakers, and practitioners in developing evidence based strategies and future research agendas to promote sustainable entrepreneurship.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DI DALAM KEBERLANJUTAN UMKM DI INDONESIA Yuana Jatu Nilawati; Cicely Delfina Harahap; Arnolt Kristian Pakpahan; Kristian Chandra
Infotech: Journal of Technology Information Vol 11, No 1 (2025): JUNI
Publisher : Institut Sosial dan Teknologi (ISTEK) Widuri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/jti.v11i1.310

Abstract

This study focuses on the implementation of Accounting Information Systems (AIS) and Information Technology (IT) in supporting the sustainability of advanced economic units. The objective of this research is to characterize economic units, examine the application of AIS, explain the effectiveness of AIS and IT within these units, and investigate the role of IT specialists.  To achieve these objectives, a comprehensive analysis was conducted to understand the nature, structure, and operations of advanced economic units. This study explores how AIS is implemented and utilized in these units by examining the processes, procedures, and technologies involved in the collection, storage, processing, and reporting of both financial and non-financial data.  In addition, this research evaluates the impact and effectiveness of AIS and IT on the overall performance and sustainability of economic units, highlighting both the benefits and challenges associated with the adoption and integration of these systems.  The findings indicate that the effective implementation of AIS and IT has a positive impact on the performance of economic units, including improved decision-making capabilities, operational efficiency, and enhanced financial reporting.  This study also provides valuable insights into the application of AIS and IT in advanced economic units and underscores the importance of these systems in ensuring sustainability. The findings of this research may serve as a guide for decision-makers and practitioners in optimizing the use of AIS and IT.
Survei Kepuasan Mahasiswa terhadap Layanan Program Studi Magister Manajemen FEB Universitas Trisakti 2024/2025 Kristian Chandra; Farah Margaretha; B. Medina Nilasari; Caroline Christy Layani
Jurnal Manajemen dan Teknologi Vol. 3 No. 2 (2026): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v3i2.1988

Abstract

Student satisfaction is an important indicator in evaluating the quality of higher education services because it reflects the extent to which the services provided by the study program align with student expectations. Therefore, periodic evaluation is necessary as a basis for service improvement and quality enhancement. This study aims to analyze student satisfaction with the services provided by the Master of Management Study Program, Faculty of Economics and Business, Trisakti University. The study employed a quantitative approach using a descriptive survey method. Primary data were collected through questionnaires distributed to active students who had received academic and non-academic services. Sampling was carried out using a purposive sampling technique, with 91 respondents from five study concentrations. The results show that, in general, students had a good level of satisfaction with the services provided by the study program, with an overall mean score of 3.52 on a 4-point scale. A total of 81.3% of respondents stated that they were satisfied, indicating that academic services, administration, student affairs, and facilities generally have supported the learning process. Nevertheless, several aspects still need improvement, especially the responsiveness of academic administrative services, accessibility of student activity facilities, and certain supporting facilities. This study concludes that the service quality of the Master of Management Study Program, Faculty of Economics and Business, Trisakti University, is generally in the good and satisfactory category; however, the survey results should be used continuously as a basis for service quality improvement.