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Anita Ade Rahma
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Governors
Published by Information Technology and Science
ISSN : -     EISSN : 29625505     DOI : https://doi.org/10.47709/governors.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate governance and corporate social responsibility. Contributions which address the link between different disciplines and/or implications for societal, organizational, or individual behavior are especially encouraged.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 106 Documents
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CSR inhibiting factors in Student Start-up Business Iswari, Hanif Rani; Sudarmiatin, Sudarmiatin; Hermawan, Agus
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1893

Abstract

The purpose of this study is to investigate the factors inhibiting CSR in student start-up businesses in Malang. Startups are businesses that are currently skyrocketing even though the storm of startup layoffs has started recently. This startup business is dominated by many young people with brilliant business ideas. Malang City, which is an education city, also has a growth in start-up businesses, one of which is dominated by young people who are still studying in higher education. Running a start-up business for business people who are still studying is not without obstacles. One of them is about their business activities related to social responsibility. This research is a quantitative approach with a survey method on student start-up businesses in Malang. The sample population taken was 128 respondents. Questionnaires are distributed using a likert scale. Data analysis uses SmartPLS version 3 to determine the confirmatory analysis. The findings of this study obtained CSR inhibiting factors for student startups in Malang are the lack of availability CSR information and knowledge, lack of availability of resources, lack of time availability of CSR activities and the level of awareness and benefits of CSR for companies. In addition, obstacles are also obtained from employee commitment to CSR. There are five CSR obstacles faced by student startups in Malang City.
Analysis Of Financial Performance In An Islamic Perspective In PT. Garuda Indonesia (Persero) Tbk Siregar, Rajab; Nurlaila, Nurlaila; Syahbudi, Muhammad
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1950

Abstract

This study aims to analyze the solvency ratio and activity as an assessment tool to measure financial performance at PT. Garuda Indonesia in an Islamic perspective. This study uses a qualitative descriptive approach, while the data studied are in the form of the financial statements of PT. Garuda Indonesia from 2017 to 2020. From the results of the calculation of the average solvency ratio as measured by the debt-to-asset ratio and the debt-to-equity ratio from 2017 to 2020, the activity ratio as measured by the total asset turnover ratio and the ratio Fixed asset turnover in 2017 to 2020 was not good. PT. Garuda Indonesia in the Islamic perspective is in accordance with the accounting contained in the Qur'an Al-Baqarah verse 282, namely the principle of responsibility as it cannot be separated from the responsibility of someone assigned to make financial reports in accordance with transactions that occur during muamalah. The principle of justice PT. Garuda Indonesia has implemented justice, namely recording all transactions that have occurred as they should be from assets, liabilities, capital, revenues and costs incurred by the company, while the principle of truth is that transactions occur in the ratio of liquidity, activity, solvency and profitability, both transactions of assets, liabilities, capital, income and expenses of each item are appropriate and included in the financial statements of PT. Garuda Indonesia.
The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure Rohmah, Neng Siti; Nurfauziah, Farah Latifah; Suharti, Sri
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1958

Abstract

The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.
Effectiveness of Zakat as Tax Deduction in Muara Enim Baznas Fitriya, Ussy; Supriadi, Supriadi
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.7216

Abstract

Zakat, a fundamental Islamic obligation, has the potential to be utilized as a tax deduction to increase zakat fund collection. Despite regulations permitting zakat as a deductible expense, the actual implementation and awareness among Muslim taxpayers remain suboptimal. In Indonesia, the collection of zakat is significantly lower than its potential, indicating issues in management and understanding. This study aims to evaluate the mechanism and effectiveness of zakat as a taxable income reduction in increasing zakat funds at the Muara Enim Regency BAZNAS. A descriptive qualitative approach was employed, involving field research through documentation, observation, and interviews. The population comprised Muslim taxpayers, tax officials, and zakat administrators selected using purposive sampling. Data analysis focused on the implementation process and its impact on zakat revenue. The findings reveal that the zakat deduction mechanism in Muara Enim is not effectively increasing zakat revenue. Challenges include complicated procedures and limited taxpayer understanding regarding zakat calculations as a tax deduction. Consequently, the utilization rate of zakat as a tax deduction remains low. To optimize zakat collection through tax deductions, efforts should focus on simplifying procedures and improving taxpayer awareness and understanding. Enhancing these aspects can potentially increase zakat revenue, supporting the socio-economic development of Muara Enim.
The Effect Of Debt On Residual Business Results Nabu, Herti; Susilawati , Made; Selan, Dwi Dersmi
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6604

Abstract

The purpose of this study is to determine the extent of the influence of debt on the remaining operating results of the Kopdit Swasti Sari Kupang Savings and Loan Cooperative in 2021-2023. The method used in this study is descriptive quantitative using simple linear regression analysis techniques. The population and sample in this study are all financial statements of debt and SHU of the Swasti Sari Cooperative from 2021-2023. The data sources in this study use primary and secondary data. Data collection techniques in this study are interviews, documentation and literature studies. This research was conducted at the Swasti Sari Kupang Savings and Loan Cooperative using data analysis techniques are financial report data from 2021-2023. The variables used in this study are Debt (X) and Operating Surplus (Y). Data processing in this study uses SPSS Version 21. The results of the study obtained a regression equation Y= 2046383657.698+,001 bX, meaning that each factorincrease of one rupiah in total debt (X) will increase the SHU value by 0.001 rupiah and the value is significant for total debtis 0.047 which shows that total debt has a significant influence on SHU because the significance value is less than 0.05.
The Influence Of Internal Control System Of Accounts Receivables On Bad Debts Fina, Yurnida; Susilawati , Made; Ndun, Ariyon Stefen
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6613

Abstract

This study aims to examine the influence of the accounts receivable internal control system on bad debts at the Swasti Sari Savings and Loan Cooperative in Kupang during the period of observation. The research employs a quantitative descriptive approach with simple linear regression analysis. Both primary and secondary data are utilized, collected through interviews, questionnaires, and documentation. The research variables consist of the accounts receivable internal control system as the independent variable and bad debts as the dependent variable. The findings indicate that although the internal control system of accounts receivable contributes to the management of bad debts, its influence is not statistically significant. This suggests that bad debts are also affected by other factors beyond the internal control system examined in this study. Therefore, it is recommended that the cooperative continue to improve the effectiveness of its accounts receivable internal control system while considering additional factors that may influence bad debts. Future studies are encouraged to incorporate other relevant variables to obtain a more comprehensive understanding of the determinants of bad debts.
Financial Leverage and Firm Performance in Islamic Banks: A Signal Theory Approach Rici, Suchi Avita; Wahyudi, Rahmat
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.6910

Abstract

Financial leverage is one of the main factors affecting overall company productivity, so its existence cannot be ignored. Currently, there is a wealth of literature discussing leverage in various companies in different regions. Meanwhile, Islamic banking is a growing sector that is attracting the interest of researchers. However, there are still few studies that specifically discuss financial leverage in the context of Islamic banks. Therefore, this study aims to evaluate the effect of financial leverage on the performance of Islamic banks. This study also aims to examine the application of signaling theory in assessing the impact of financial leverage on company performance. The population used in this study is Islamic banks listed on the Indonesia Stock Exchange (IDX) from 2015 to 2024. The sampling technique used in this study is purposive sampling, resulting in 11 Islamic banks with 110 observations. The analysis method used is panel data regression analysis. Researcher deployed latest version of E-views for data analysis in current study. The results of this study provide strong evidence to support Signaling Theory. This theory states that a bank's performance will be much better if it has higher capital. The results of the study show that in Islamic banks, financial leverage is at a level that is entirely dependent on the flexibility ratio to adjust their debt and earnings power.
Systematic Literature Review (SLR) on Financial Performance in State-Owned Enterprises (SOEs) in Indonesia Suwandi, Eko Darmawan; Syarifudin, Akhmad
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7313

Abstract

This study aims to systematically review the development of financial performance research on Indonesian State-Owned Enterprises (SOEs) during the 2015–2024 period. SOEs play a strategic role in Indonesia’s economy; however, recurring issues such as inefficiency, weak governance, financial distress, and the impact of the Covid-19 pandemic have raised concerns regarding their financial sustainability. This research employs a Systematic Literature Review (SLR) approach following the framework of Kitchenham and Charter. Articles were collected from Google Scholar using the search string “Financial Performance of SOEs,” with inclusion criteria limited to peer-reviewed journal articles published between 2015 and 2024 and focusing on financial performance analysis. A total of selected studies were analyzed to identify dominant themes, measurement methods, determinants, and findings related to SOEs’ financial performance. The results indicate that while several SOEs demonstrate healthy financial performance based on profitability, liquidity, and solvency ratios, a significant number continue to experience poor performance due to weak management practices, high debt levels, inefficiency, and governance issues. The findings also reveal mixed evidence regarding the impact of privatization on financial performance, with some studies reporting improvements and others indicating no significant effect. Furthermore, the Covid-19 pandemic substantially worsened the financial condition of many SOEs, particularly in capital-intensive sectors. This study contributes by synthesizing empirical evidence on SOE financial performance and provides insights for policymakers and SOE management to strengthen governance, efficiency, and financial resilience.
Examining Greenwashing’s Impact on Performance with ESG as a Buffer Widiyati, Dian; Hasanah, Neneng
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7389

Abstract

In the Fast-Moving Consumer Goods (FMCG) sector, greenwashing has become a widely discussed phenomenon. This industry is closely connected to consumers because its products are used daily, ranging from food and beverages to personal care items. Furthermore, corporate financial performance has become a central concern for both shareholders and stakeholders. Corporate performance often focuses primarily on commercial objectives while neglecting ecological and social aspects. This study aims to analyze the effect of greenwashing on corporate performance, evaluate the influence of Environmental, Social, and Governance (ESG) factors on corporate performance, and examine the role of ESG as a moderating variable in the relationship between greenwashing and corporate performance. The study population consists of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population in this study consisted of 57 companies, and the sample included 14 companies over a five-year period, resulting in a total of 70 observations. The sampling technique used was purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA) with EViews. The results show that greenwashing has a negative effect on corporate performance, ESG has a positive effect on corporate performance, and ESG significantly moderates the relationship between greenwashing and corporate performance. This research provides theoretical contributions to the sustainability literature as well as practical implications for companies, investors, and regulators in enhancing information transparency and ESG implementation.
Current Ratio, Return on Assets, and Dividend Payout Ratio’s Roles on Stock Prices Firdaus, Zuchruf; Sujianto, Sujianto
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7470

Abstract

The objective of this study is to determine and analyze the effect of the Current Ratio (CR), Return on Assets (ROA), and Dividend Payout Ratio (DPR) on stock prices of financial companies in the Trade and Investment Services sector listed on the Indonesia Stock Exchange during the period 2017–2021. This study employs a quantitative research approach. The research sample consists of financial companies in the Trade and Investment Services sector listed on the Indonesia Stock Exchange from 2017 to 2021. Based on the sampling criteria, six companies were selected, with annual data over a five-year period.  Data Analysis Using Classical Assumption Test and Multiple Linear Regression The results of the study indicate that, partially, there is a proven effect (linear relationship) between the Current Ratio and stock prices. There is also a proven effect (linear relationship) between Return on Assets and stock prices. Furthermore, the Dividend Payout Ratio is proven to have an effect (linear relationship) on stock prices. Subsequently, fundamental factors consisting of the Current Ratio, Return on Assets, and Dividend Payout Ratio simultaneously or jointly are proven to have a positive effect on stock prices of companies in the Trade and Investment Services sector listed on the Indonesia Stock Exchange.

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