Dwi Prastowo Darminto
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Green banking disclosure from the perspective of corporate governance, financial slack and human resource slack in Indonesia
Nurmala Ahmar , Laila Al Rahmah , Dwi Prastowo Darminto doi: http://dx.doi.org/10.21511/bbs.19(2).2024.08Banks and Bank Systems Volume 19, 2024 Issue #2 pp. 101-114
Views: 442 Downloads: 131 TO CITE АНОТАЦІЯGreen banking is a long-term business strategy with the main target of achieving sustainable benefits and preserving the environment. Determining the ability of corporate governance to influence green banking disclosure in banking companies in Indonesia was the aim of the study. Annual reports and sustainability reports of banking companies listed on the Indonesia Stock Exchange are used as secondary data. 84 data were used after selection using the purposive sampling method. The technique used to analyze the research data is SmartPLS. The findings show that good corporate governance can improve green banking disclosure. Financial slack and human resource slack, as moderating variables, can moderate the influence of corporate governance on green banking disclosure. The results also indicate that green banking disclosure has the potential to encourage positive changes in sustainable banking practices and information transparency. In the end, good corporate governance can stimulate bank management to care more about environmental issues. Financial and human resource slack in banking strengthens the relationship between the two and increases a company’s role in maintaining environmental and social sustainability.
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Impact of integrated reporting on firm value and earnings quality as a moderator in Southeast Asia
Dwi Prastowo Darminto , Shanti Lysandra , Humaira Dinda Mulyadi , Nurmala Ahmar doi: http://dx.doi.org/10.21511/imfi.21(2).2024.15Investment Management and Financial Innovations Volume 21, 2024 Issue #2 pp. 191-204
Views: 519 Downloads: 159 TO CITE АНОТАЦІЯThe study analyzes the factors influencing integrated reporting and its implications for firm value with earnings quality as a moderating variable. The study was conducted on energy sector companies on stock exchanges of several Southeast Asian countries. The selection is due to Southeast Asia’s vulnerability to global market sentiment changes related to financial and sustainability aspects. The study employed the SEM-PLS analysis method. 208 data from 26 companies over 8 years were used. The investigation affirms that leverage, age, and board size have positively impacted integrated reporting. Firm size, growth, and board independence have a negative impact on integrated reporting. Profitability, board activity, and stakeholder pressure have not significantly influenced integrated reporting, but integrated reporting positively impacts firm value. Additionally, earnings quality does not moderate the influence of integrated reporting on firm value. The study provides insights for companies to improve the presentation of high-quality information to stakeholders. Increasing the firm value of energy companies in Southeast Asian countries needs to be done as a progressive concern for environmental impacts and sustainably creating integrated reporting.
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Training, attitudes, segregation of duties and internal control of church finances: an empirical study in Indonesia
Nurmala Ahmar , Merintan Berliana Simbolon , Dwi Prastowo Darminto doi: http://dx.doi.org/10.21511/imfi.21(3).2024.03Investment Management and Financial Innovations Volume 21, 2024 Issue #3 pp. 28-39
Views: 234 Downloads: 61 TO CITE АНОТАЦІЯChurch organizations are non-profit organizations operating in the religious sector. Church financial management requires good and adequate internal control to protect and secure church assets from fraud, damage, and waste due to ineffective use of assets. Sacralization is a factor that gives rise to blind trust in financial managers and spiritual leaders in the church. This study aims to analyze the influence of trained accounting personnel, attitudes toward the importance of internal control, and separation of duties on the level of internal control of church finances. The sample used was 115 pastors at the HKBP Church in Jakarta, Indonesia. Data were obtained by distributing questionnaires to pastors as respondents. The analysis technique is carried out using multiple regression. The results of this study show that trained accounting personnel, attitudes about the importance of internal control implementation, and the existence of separation of duties in church organizations have a significant effect on the level of internal control of church finances. The results of the study strengthen support for the implementation of effective church financial internal control, which requires increasing the competency of accounting staff through accounting training, the attitude of organizational members to support the implementation of the church’s financial internal control system to make it more accountable, and the existence of a clear separation of duties within the organization to avoid fraud.
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