Heri Yanto

• State University of Semarang

Climate change presents a critical challenge to achieving the 2030 Sustainable Development Goals (SDGs), particularly SDG 13 on Climate Action. This study examined the effect of corporate governance on carbon emission disclosure and carbon performance among 150 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2016 to 2022. Draw...

The business world is developing very rapidly in countries. Transfer pricing (TP) is vital in multinational companies (Kumar et al., 2021). This study analyzes the influence of foreign ownership (FO) and debt covenants on TP with multinationality as a moderating variable. The research population is manufacturing companies listed on the Indonesia St...

This study highlights the complexity of the relationship between sustainability performance, environment, social and governance (ESG) reporting, and tax aggressiveness, which is a critical concern amidst the increasing demands for corporate social accountability. Companies in Indonesia and Malaysia, especially those in the non-financial sector, fac...

Objective: This study aims to determine the effect of diversification strategy, Corporate Social Responsibility (CSR), and capital intensity on tax aggressiveness with profitability as a moderating variable in achieving SDGs. Theoretical Framework: This study uses agency theory to analyze the research problems. While diversification fosters growth,...

This study aims to analyze the impact of corporate governance and ownership structure on implementing elements of integrated reporting (IR) in the annual reports and sustainability reports of firms in Indonesia. This study includes corporate governance elements such as the size of the board of directors, the independence of the board of commissione...

This study aims to explore how philanthropic leadership affects the performance of top Muhammadiyah Middle Schools in Central Java. It also examines how altruistic leadership influences teacher integrity, school culture, teacher discipline, and overall school performance. Additionally, the study investigates the impact of teacher integrity, school...

The performance of village officials has always been a focal point for various parties because the foundation of urban and national progress lies in rural development. However, the performance of village officials in Indonesia is still not optimal. This study aims to investigate the roles of job satisfaction, organizational culture, and perceived o...

Era digital menjadi era kemudahan bagi transaksi jual beli bagi pengusaha yang paham akan dunia digital, namun bagi UMKM yang belum memiliki banyak informasi, hal ini menjadikannya kalah bersaing dengan pesaing yang paham teknologi, Kemudahan bertransaksi utamanya dalam penggunaan cashless sangat memudahkan transaksi saat ini. Pengabdian dilaksanak...

Villages play an important role in achieving Sustainable Development, yet most village officers in Indonesia still demonstrate low performance. Therefore, this study aims to explore factors that strengthen the influence of competency on performance, such as work culture, work climate, job demand, perceived organizational support, work engagement, a...

Affinity is precisely used for user acceptance of the local government information system (SIPD), which is a mandatory system. Affinity is capable of influencing users’ perceptions of interest and common interests, thereby encouraging users to continue using the SIPD system. This research aims to empirically test perceived affinity towards the cont...

Purpose The purpose of this study is to establish the relationship between digital leadership and academic performance. It models the digitalization process, outlining why and how digital leadership is important for better academic performance. At the same time, this study examines the role of digital culture as a moderating variable in the direct...

Pendidikan adalah suatu tata cara sistematis untuk memperbaiki tingkah laku seseorang agar proses belajar mengajar berjalan lancar, pengelolaan dan pengelolaan keuangan yang baik digunakan untuk menunjang proses pendidikan. Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Playschool Mutiara Kids Dusun Gamblok Kabupaten Temanggung. Mutiara...

The rise in bankruptcy cases among Malaysia’s younger population shows that youngsters have weak money management skills or financial behaviour (FB). Digital financial goods and services (DFS) have increased in popularity because of social isolation due to COVID-19 disease. Therefore, digital financial literacy (DFL) - financial literacy (FL) from...

Purpose: This study aims to determine the influence of school committee, principal leadership, organizational culture, and teacher participation in the implementation of quality assurance in junior high schools. Theoretical framework: Providing educational services that improve student learning outcomes requires ensuring the quality of education in...

The alarming trend of CO2 emissions in Indonesia merits a reinvestigation into the determinants in a bid to conserve the environment. In the literature, in Indonesia, three potential determinants, namely, energy, foreign direct investment, and corruption, have been identified to harm the environment. However, their effects are still undetermined. T...

Despite the recent reduction in the poverty rate in Indonesia, income inequality has not shown any improvement. Income inequality, also known as income disparity, has been a prolonged issue in Indonesia and has caused great dissatisfaction among the public. Many of them do not feel an improvement in their wellbeing. Most studies explore these issue...

Earnings response coefficient (ERC) is one of the important things for companies and investors, as it reflects a company’s good value. The COVID-19 pandemic, which is happening globally, has greatly affected capital market conditions and companies in general. It is necessary to examine what factors affect ERC significantly to provide an overview to...

Abstrak: Analisis Kinerja Keuangan Perusahaan Sektor Consumer Cyclicals Sebelum dan Selama Pandemi Covid-19. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan yang meliputi rasio profitabilitas, rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio pasar untuk tahun 2019 (sebelum pandemi) dan tahun 2020 (selama pand...

Objective: This research aims to analyze the influence of inventory turnover, asset growth, and independent commissioners’ meeting frequency on the sustainability report with industry type (nonfinancial industry) as the moderating variable.Methods: The research population is 44 non-financial companies listed on the Indonesia Stock Exchange and publ...

The COVID-19 pandemic has negatively impacted the economic growth of Indonesia. Government regulations to limit large-scale social activities has caused marketing and financial difficulties for micro, small and medium enterprises (MSMEs). Digital and financial literacy have the potential to overcome the problems. This study attempts to identify the...

This study aims to examine the simultaneous relationship between tax aggressiveness and CSR of non-financial companies in Indonesia. This study also aims to examine the moderating role of risk management in this relationship. This paper is an empirical work using a sample of Indonesian publicly listed companies that comprises 328 firm-years (2013–2...

Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention. The research uses 198 units of analys...

The purpose of this paper is to understand the impact of export, investment and foreign economic assistance ( foreign aid) variables on RGDP of Pakistan, in order to identify and implement appropriate strategies that will have a significant impact on overall economic growth. The time series data obtained from secondary sources, have been taken to i...

This study aims to define the role of money, social maturity, and stress among young lecturers in Indonesia and their effect on teaching performance as educators. The population of this research was the young Indonesian lecturers actively teaching in university who were considered to have distinguished characters apart from their seniors. A questio...

This study examines the effect of SMEs' perceptions, education level, accounting knowledge, accounting training on the application of accounting information by small and medium enterprises. This study aims to test empirically the effect of perception, education, accounting knowledge and accounting training of SMEs on the application of accounting i...

This study aims to examine the effect of the internal control system and organizational commitment on the quality of local government financial reports. The population and sample in this study used are State Civil Apparatus who work in the finance department in the OPD of Batang Regency, amounting to 88 people. Sampling was used using the purposive...

This study aims to analyse the impact of consumer price index on GDP, to analyse the im-pact of Foreign Direct Investment (FDI) on GDP, to analyse the impact of bank credit on GDP, to analyse the impact of Labour Force on GDP. The sample in this study are the data for GDP, direct investment (FDI), bank credit, Consumer Price Index, and the labour f...

This research purposed to analyse the effect of changes in interest rates against inflation, to analyse the effect of money supply to inflation, to analyze the effect of rupiah exchange rate on inflation. In this study the authors used a quantitative approach. This research is a secondary and quantitative data study using sample data on interest ra...

Since the increasing attention among scholars on entrepreneurship education, there is a lack of empirical evidence on how to prepare for entrepreneurial education at an early age. Therefore, this study examines the effect of the outdoor learning environment and entrepreneurial education on entrepreneurial self-efficacy in Indonesia’s elementary sch...

This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a personality variable that can provide sharper insights into individual assessments, namely self-construal. The study uses an experimental case with involved participants to judge the ethics of earnings mana...

This study aims to determine differences in environmental disclosure practices in Indonesia, Malaysia, and Thailand and to identify factors that are suspected to influence environmental disclosure, including the size of the board of commissioners, profitability, and company size. The population of this study is large companies listed on the Bursa E...

This study analyses and presents accounting academics' experiences in six universities in Australia, Malaysia, and Indonesia to adapt to the swift change to the remote virtual classroom delivery model forced by the COVID-19 pandemic, while also gaining valuable lessons from this unique situation. In this study, autoethnography's basic principles we...

The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students’ engagement with learning and impact their perceived competenci...

Students of the millennial generation have several characteristics, including being wasteful in their management of money and being highly dependent on information and communication technology. These phenomena mean financial literacy is important for them, in order that they become capable, wise, and efficient individuals who are future-oriented in...

This study aims to identify the impacts of audit committees, audit committee meetings, and boards of commissioner meetings (BCM) on environmental performance and environmental disclosure (ED). The population of this study was 89 companies listed in LQ45 for the period 2011-2016. By using purposive sampling technique, this study identified 23 compan...

Unemployment can occur due to imbalances in the labor market. This shows that the number of labor forces offered exceeds the number of labor forces requested. The purpose of the study is to analyze factors influencing the unemployment rate: a comparison among five ASEAN countries. This study used quantitative research. The data collection method in...

Entrepreneurial interest does not grow by itself but can influence by several factors. The purpose of this study is to examine the relationship between determinants in entrepreneurial interests, namely personality, adversity intelligence, creativity and student involvement. This research uses a quantitative approach and path analysis. From the samp...

In the long run, a sustainable business will be an important factor in determining the existence of companies. The study employs sustainability report disclosure (SR) as a proxy of sustainable business. LQ45 companies that have a sound financial performance, have enough resources to implement sustainable business. This research attempts to identify...

The aim of this study is to examine the effect of companies’ characteristics and corporate governance on the quantity of environmental disclosure. The population of this study was listed companies on the Australian Securities Exchange (ASX) in the year of 2017. This study used the top 100 companies on the ASX by the highest market capitalisation as...

Purpose of the study: The objective of the study is to evaluate the effectiveness of the existing strategies employed by the department of accounting in equipping its students with communication and negotiation competencies (CNC). Classroom, extracurricular, and internship are the main strategies to build students’ CNC. This study aims to identify...

Demanding new ventures has been a global challenge, and the government responds to this issue through entrepreneurial education. Among the increasing studies on entrepreneurship, there is a lack of empirical evidence examining how entrepreneurial education prepares students being entrepreneurs. This study elaborates on several predicted variables t...

This study aims to obtain empirical evidence of the influence of subject norms and attitudes on whistleblowing intentions. The population of this study is employees of accounting and finance department of Universitas Negeri Semarang. The research sample applied convenience sampling technique. The analysis used was PLS SEM analysis. The results of t...

Having population more than 250 million, Indonesia is among countries with high carbon emissions. As industry sector of this country contributes significantly to carbon emissions, the Ministry of Environment and Forestry of Indonesia requires companies to implement PROPER—a program to control negative impacts of companies’ operations on environment...

Purpose of the study: The study aims to review the development of Malaysian Islamic banks from year 2008 to 2015 and its role in financing Malaysian economy. Methodology: The sources of data were collectted from Malaysian banks, the reviews of the experience of Islamic banks in Malaysia has been discussed, then this study analysed the roles of Isla...

Purpose of the study: This study examines the impact of creativity and entrepreneurship education on student entrepreneurial intentions at Jakarta State University. Methodology: This study, we applied quantitative research which conducting in two-phase First, we perform exploratory factor analysis test, and the second phase, we confirmatory factor...

Penelitian ini bertujuan untuk mengetahui peran student engagement dalam meningkatkan pemahaman konsep akuntansi siswa di SMK Negeri 2 Pekalongan. Subyek penelitian ini adalah siswa kelas XI paket keahlian akuntansi yang berjumlah 100 siswa. Metode pengumpulan data menggunakan kuesioner dan dokumentasi. Metode analisis data yang digunakan adalah an...

Environmental problems are not only the responsibility of government, but the responsibility of everyone. In the Indonesian business context, large-sized enterprises (LSEs) are required to control and manage environmental impacts caused by their operations. Small and mediumsized enterprises (SMEs), which have reached 59.2 million in number, have po...

Manufacturing companies have responsibility to participate in reducing the environmental problems impacted by their operations. This study aims to identify the efforts of Indonesian manufacturing companies in abating environmental impacts caused by their production processesand to understand the behaviour of manufacturing companies in providing env...

This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at mining companies listed in Indonesia Stock Exchange. Several factors involved in this study, there are leverage, profitability, firm size, and institutional ownership. In addition, population of this study is 41 mining companies listed in Indo...

The purpose of this study is to analyse the recognition, measurement, disclosure and presentation of biological assets in Indonesian plantation companies. The population of this study is all plantation companies registered in Indonesia Stock Exchange which amounts to 12 companies. This study involved the entire population as a sample. Further, this...

The purposes of this research is to developing Vocational High School (VHS) student work readiness model base on I-E-O Astin’s theory. Locus of control, academic achievement and family support are educational input. Student Engagement on internship program is a proxy for Environment and Outcome respectively. This research uses path analysis to anal...

The success of the learning process at school can be seen from the learning result of learners. The result of learners at X Financial class of SMK Negeri 1 Kudus on Professional Ethics subject showed that there are still many students have not yet reached KKM (Minimum Required Score). This result indicated that the subject of Proffesional Ethich ne...

Having a clear picture of greenhouse gas (GHG) emission is essential to understand the spatial emission status and make international comparisons. This study gave an overview on how GHG from the mobile units was measured to produce a pioneer report for Melaka. Global Protocols for Community-Scale Greenhouse Gas Emission (GPC), harmonized emission a...

The purpose of this article is to study the relationship between lean manufacturing methods and overall equipment efficiency (OEE) in paper manufacturing and paper product industry using the one-year data (Jan 2015-Dec 2015) of five lean manufacturing tools namely single-minute exchange of die (SMED), standardized work (SW), takt time, value stream...

In an environment of intense global competition, both creative and proven strategies need to be considered in order to bring about the effectiveness and efficiency in manufacturing operation. Total Productive Maintenance (TPM) is one of the effective maintenance strategy in enhancing the equipment effectiveness and to achieve a significant competit...

This study applies and compares several weighted average (WA) methods and Principal Component Analysis (PCA) for the construction of composite area-based deprivation index. The WA methods are based on weights that depend on standard deviation, correlation and data entropy. This paper also proposes three new approaches of WA method by suggesting the...

Previous studies show that an inequality of socioeconomic exists among the different areas in Peninsular Malaysia. On a broader scope, the ASEAN Economic Community (AEC) has also indicated the different levels of development among its members. SMEs are proposed as a platform to tackle the challenge. This paper discusses and comments on the factors...

Corporate Performance Evaluation Program (PROPER) has some objectives such as curbing carbon emissions. This program evaluates and assigns ratings to the companies' performance in managing environment. This study aims to (1) examine the effects of environmental performance (PROPER rating) on Carbon Emissions Disclosure (CED); and (2) identify the d...

An important consequence of ASEAN Economic Community (AEC) implementation is the ratification of mutual recognition arrangement enabling accountants in the region can work and operate in all member states. Accounting department should prepare its graduates to have competencies to deal with internationalization of accountant profession. Indonesia Ch...

The revolution of retailing has been transformed into a new era where technology and human meets. The modern retail environment offers a new kind of services to customer impressively. The purpose of this research is to examine service quality attributes on self-checkout technology and its influence on customer satisfaction and reuse intention. The...

This research aims to know the descriptive of input, environment, and outcome; analyze the influence of input to outcome; analyze the influence of environment to outcome; analyze the influence of input to environement; and analyze the role of environment in mediating the influence of input to outcome. Student previous achievement consisting of Math...

In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This limitation may be caused, among other things, by the fact that SMEs’ financial statements have n...

This study aims to identify the antecedents of environmental reporting (ER) disclosure of mining companies in Indonesia. The population of this study was all mining companies listed in the Indonesia Stock Exchange (IDX). Using purposive sampling, the study collected 120 data from 30 companies. Correlation and path analyses identified four anteceden...

Having important roles in a country's economy, SMEs still encounter financial problems. Since SMEs' financial reports are not harmonized with the Financial Accounting Standards without Public Accountability (SAK-ETAP), SMEs have difficulty in accessing loans from financial institutions. The objective of study is to understand the behavior of SMEs i...

In the era of globalization accounting graduates equipped with international competencies would have better access to find jobs in other countries. The roles of universities in preparing their accounting graduates are pivotal. The objectives of the study is to identify the contributions of univesities in preparing their graduates to master internat...

Accounting education in Indonesian universities has to be adapted with the changes of business environment and international accounting standards. One strategy is to harmonise accounting education with international standard of competencies. The study will validate a model of building international competencies of accounting graduates (ICAG) by emp...

This paper discusses a model for developing Students' Accounting Competencies (SAC) using Astin's Input-Environment-Outcome (I-E-O) model. SAC based on AICPA core competency is considered important due to business and environment changes. Student Motivation, Student Previous Achievement, Student Demographic Characteristics, Learning Facilities, and...