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Anita Ade Rahma
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anita.aderahma@gmail.com
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INDONESIA
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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Profitability Ratio And Stock Price Analysis Of Indonesian Food And Beverage Companies Santoso, Setiyo Hadi; Kurniawan, I Gde Fajar; Masruroh, Putria Dewi
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.v4i3.7473

Abstract

The food and beverage sector is a key pillar of the manufacturing industry, widely recognized for its resilience to economic fluctuations. This study aims to provide empirical evidence on the effect of profitability ratios on stock prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2019 period. The main focus of this research is to evaluate the extent to which internal efficiency indicators serve as key determinants in market valuation. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was selected through purposive sampling, resulting in a group of firms that consistently reported their financial performance over the three-year observation period. Data analysis was conducted using multiple linear regression to examine the partial and simultaneous effects of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on stock price movements. The findings reveal the dynamics of the relationship between profitability and market response. From the perspective of signaling theory, this study demonstrates whether increases in net profit and asset efficiency provide sufficiently strong positive signals to drive stock price appreciation in the secondary market. These results contribute to investors in formulating fundamental-based portfolio strategies and to corporate management in determining financial policy priorities aimed at optimizing shareholder value.
Impact of Green Accounting & Corporate Social Responsibility on Financial Performance: A Systematic Literature Review Hufazsyah, Dabbara Nurkayla; Henda Safitri, Rika; Yuniarti, Emylia; Bahar, Amirul
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.v4i3.7657

Abstract

This study examined the impact of green accounting and corporate social responsibility on financial performance through a systematic literature review. Peer-reviewed articles published between 2020 and 2025 were screened and synthesized to assess how environmental accounting practices and social responsibility disclosure were associated with corporate financial outcomes. The review found that green accounting was linked to stronger financial performance, mainly through lower operating costs driven by resource efficiency and compliance with environmental regulations. Evidence on the direct effect of corporate social responsibility on financial performance was mixed. Several studies reported positive financial outcomes through improved corporate reputation and increased investor confidence, while other studies reported limited or no direct association. Legitimacy theory and stakeholder theory were used to interpret how transparency in environmental and social practices influenced financial performance. The synthesis indicated that integrated implementation of green accounting and corporate social responsibility supported financial stability and reputational outcomes, although the results varied by industry and depended on implementation quality and governance.
Integrating Siskeudes, Internal Control and Competence in Enhancing Village Financial Governance Adhivinna, Vidya Vitta; Sari, Ratna Purnama; Nugroho, Jatmiko Aji
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.v4i3.7659

Abstract

This study employs a quantitative research design using primary survey data to analyze how the implementation of the village financial system, internal control effectiveness, and village officials’ competence affect the quality of village financial management in Kaligesing District, Purworejo Regency. A purposive sampling technique produced 120 respondents from village apparatus, and the data were analyzed using multiple linear regression. The results show that the village financial system, internal control, and officials’ competence each have a positive and statistically significant effect on village financial management performance. Empirically, these findings demonstrate that digital accounting systems alone are not sufficient; they must be embedded in effective control structures and supported by competent apparatus to improve accountability, transparency, and financial performance at the village level. Theoretically, this study extends governance and public sector accounting literature by providing village-level evidence on how information systems, internal control mechanisms, and human resource capabilities jointly shape financial governance outcomes within a stewardship-based perspective. Practically, the results offer guidance for regulators and local governments in designing integrated interventions that combine system enhancement, internal control strengthening, and continuous capacity building for village officials to promote more transparent and accountable village financial management.
The Role of SISKEUDES in Enhancing Accountable and Transparent Village Financial Governance Selan, Dwi Dersmi
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.v4i3.7888

Abstract

This study aims to examine the effectiveness of the implementation of the Village Financial System (SISKEUDES) in strengthening village financial governance in Nunmafo Village during the 2022–2024 period. Employing a qualitative descriptive case study approach, data were collected from village officials and SISKEUDES operators through in-depth interviews, direct observation, and document analysis. Primary and secondary data were analyzed using a governance-based effectiveness framework encompassing transparency, accountability, participation, and administrative control. Data validity was ensured through triangulation of interview findings and village financial management documents. The findings indicate that SISKEUDES has contributed positively to improving the accuracy and efficiency of village financial reporting and facilitating financial monitoring processes. However, when assessed against the established effectiveness criteria, the system is categorized as moderately effective due to persistent constraints related to human resource capacity and infrastructure readiness. Limited educational background, insufficient technical training and unstable internet connectivity hinder real-time data processing and optimal system utilization. This study contributes to the existing literature by moving beyond a purely technical evaluation of SISKEUDES and offering a governance-oriented assessment of its effectiveness in a resource-constrained village context. The findings provide practical insights for policymakers and supervisory institutions in designing more context building and infrastructure support strategies to enhance village financial governance    
Fear Of Missing Out (FoMO) Mediates Live Shopping Effects On Gen-Z Impulsive Buying Arizka, Putri; Enjela, Dwi Kiki; Rahma, Anita Ade
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.v4i3.7900

Abstract

This study aims to analyze the influence of live shopping on impulsive buying with Fear of Missing Out (FoMO) as a mediating variable in Generation Z consumers. This research is based on the theory of Stimulus–Organism–Response (S-O-R) which explains that external stimuli can affect an individual's psychological state and induce certain behavioral responses. The research approach used is quantitative with a survey method. Data was collected through an online questionnaire distributed to 150 Generation Z respondents in Padang City who had experience participating in live shopping. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with the help of SmartPLS 4 software. The results of the study show that live shopping has a positive and significant effect on Fear of Missing Out and impulsive buying. In addition, Fear of Missing Out also has a positive and significant effect on impulsive buying. Other findings suggest that Fear of Missing Out acts as a mediating variable in the relationship between live shopping and impulsive buying. These results indicate that impulse buying behavior in the context of live shopping is not only influenced by marketing stimuli, but also by consumers' emotional and psychological responses.
Driving Digital-Based Innovation Culture in Islamic Financial Institutions: Mediated by Job Satisfaction Ridwan, Muhammad; Kodri, Aida Nur Mohd
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.v4i3.8065

Abstract

This study examines the influence of digital training, technological competence, information accessibility, and electronic financial facilities on digital-based innovation culture, with job satisfaction serving as a mediating variable, within Islamic banking institutions operating in Padang, West Sumatra, Indonesia. Although digital transformation has been widely discussed in the financial sector, empirical evidence explaining how organizational support in digital initiatives shapes innovation culture through employee satisfaction in Sharia-based banking remains limited. This study addresses this gap by adopting Organizational Support Theory (OST) as the sole theoretical foundation. A quantitative research design was employed using a purposive sampling technique. Data were collected from 150 employees working in operational and financial units of Islamic banks that actively implement digital financial systems. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to examine both direct and indirect relationships among the variables. The results indicate that digital training, technological competence, information accessibility, and electronic financial facilities have significant positive effects on job satisfaction and digital-based innovation culture. Furthermore, job satisfaction partially mediates the relationship between digital organizational support and innovation culture, highlighting its role as a key psychological mechanism in transforming digital support into innovative behavior. These findings confirm the relevance of Organizational Support Theory in explaining how digital initiatives, when perceived as supportive, foster employee satisfaction and innovation in Islamic banking institutions. Strengthening perceived organizational support is essential for cultivating a sustainable innovation culture while maintaining alignment with Islamic principles.

Page 11 of 11 | Total Record : 106

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