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All Journal Owner : Riset dan Jurnal Akuntansi ISJOUST
Sriningsih Sriningsih
UNIVERSITAS NEGERI SEMARANG
Religion Humanities Astronomy Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report Sriningsih Sriningsih; Indah Fajarini Sri Wahyuningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.680

Abstract

ABSTRACT This study aims to analyze the effect of comprehensive stakeholder pressure and good corporate governance (GCG) on sustainability report quality. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period. The technique used is purposive sampling, in order to obtain a sample of 138 units of analysis. The data was collected using documentation method. The data was analyzed using descriptive statistical analysis and multiple linear regression analysis with SPSS. The results showed that industries close to consumers, environmentally sensitive industries, and media exposure had a significant positive effect on sustainability report quality. The audit by KAP Big 4 and the effectiveness of the Board of Commissioners have a significant negative effect on sustainability report quality. Meanwhile, investor-oriented industry, employee-oriented industry, creditor pressure, government pressure, and the Audit Committee have no influence on sustainability report quality. Based on the research results, government is expected to be able to clarify regulations regarding the disclosure of the sustainability report and encourage the disclosure of GRI sectoral content in the sustainability report. Further research is expected to use the scoring method to measure the quality of the sustainability report and other proxies to measure the effect of stakeholder pressure on the quality of the sustainability report. Keywords : Sustainability Report Quality; Stakeholder Pressure; Board of Commissioner; Audit Committee.
The Empowerment Of Sugar Cane Farmers In Lundo Village Through Syariah Based Cooperation Sriningsih Sriningsih; Nur Wijawati; Alifah Nur Farindha
Islamic Studies Journal for Social Transformation ISJOUST Vol 2, No 2, 2018
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1130.112 KB) | DOI: 10.28918/isjoust.v2i2.1931

Abstract

Lundo Village residents in Pati Regency mostly work as sugar cane farmers, where 60% of the total village area was sugar cane farming land. However, many of the sugar cane farmers were still in a state of economic limitations. Nearly 40% of the sugar cane farmers were below the poverty line. Various problems faced by sugar cane farmers consist of: very limited capital access, unavailability of fertilizer on time, inability to master the postharvest technology, not having access to agricultural resources, and having a low bargaining position. In addition, farmers acquired one year to wait for sugar cane to be ready to harvest. To solve this problem, it is necessary a mechanism for managing sugar cane farming in Lundo Village. The solution initiated was through the establishment of a Syariah-based Sugar Cane Cooperative. The cooperative was expected to be able to become a forum for sugar cane farmers and sugar cane laborers to integrate all sugar cane farming activities based on Syariah principles. In order to realize the cooperative, activities are carried out through training with interactive lecture methods and intensive mentoring until the Cooperative formed. The Syariah sugar cane cooperative was built with the expectation of empowering sugar cane farmers and could be a role model for other regions.
Co-Authors Alifah Nur Farindha Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Nur Wijawati