Papers by Siti Rochmah Ika
IOP Conference Series: Earth and Environmental Science, Dec 31, 2023
E3S web of conferences, Dec 31, 2022
IOP Conference Series: Earth and Environmental Science
Using automation technologies for fish feed production, this project intends to capture the activ... more Using automation technologies for fish feed production, this project intends to capture the activities of groups of ornamental fish farmers. The ornamental fish industry is concerned with ways to raise fish that are attractive and endearing when they are contested. The likelihood of winning increases with fish attractiveness, which drives up the price of ornamental fish. Hence, depending on whatever body component needs to be maximized, the content of ornamental fish feed varies. Currently, ornamental fish farmers grind their feed by hand before printing it into tiny spheres that are ready to eat, depending on the age and body part optimization needs of the fish. The empowerment activity aims to increase the productivity of fish feed production by disseminating technology for fish feed-making equipment, including flour-making machines, mixing machines, and printing machines. Training on how to use and take care of the above machines and how to sell the fish feed products made, as we...
24TH TOPICAL CONFERENCE ON RADIO-FREQUENCY POWER IN PLASMAS
Green banking is an environmentally responsible practice within the banking business, despite its... more Green banking is an environmentally responsible practice within the banking business, despite its classification as a non-environmentally sensitive sector. Commercial banks can actively promote green banking initiatives by investing in emission-reducing technologies and providing loans to sectors with minimal greenhouse gas emissions. This article seeks to examine the impact of bank financial performance, board size, board independence, and board diversity on green banking disclosure. This study applied panel data regression to a sample of fortythree banks listed between 2019 and 2022, demonstrating that these banks' financial performance influences the level of transparency in green banking. The capital adequacy ratio (CAR) has a positive impact on green banking disclosure, whereas non-performing loans (NPL) and the loan-to-deposit ratio (LDR) have a negative impact. The size of board commissioners, board independence, and gender diversity do not correlate with green banking disclosure. The results suggest that banks with strong financial performance, i.e., higher capital and lower nonperforming loans, have more resources to participate in the green banking activities disclosed in the sustainability report. The negative relationship between LDR and green banking disclosure indicates that the careful selection of loan distribution to businesses that care about the environment will increase green banking disclosure but decrease LDR. This study informs the Financial Service Authority (OJK) that, in order to promote sustainable finance in the banking industry, the OJK should oversee banks' financial health.
Advances in economics, business and management research, 2023
This study aimed to determine the feasibility study of oyster mushroom farming in Pandowoharjo Vi... more This study aimed to determine the feasibility study of oyster mushroom farming in Pandowoharjo Village, Yogyakarta. The present study also seeks to identify a suitable business strategy for oyster mushroom business farming. Pandowoharjo is well-known for the location of Jejamuran Restaurant, a unique and famous eating place destination for travelers, as the menus are all made from fresh mushrooms. So far, the supply of mushrooms has to be imported from outside the region. The local community in the village has not yet been involved in fulfilling the mushroom needs. Therefore, the Pandowoharjo Village Government encourages a collaboration business between the oyster mushroom farmers and Jejamuran Restaurant to improve the economic welfare of residents through the triple helix model. Data were taken from the questionnaires and interviews with the farmers, owner, and manager of Jejamuran Restaurant, community leaders, and officials of Pandowoharjo Village. This research is a descriptive quantitative study that deploys feasibility analysis and quadrant analysis of strategy determination using strength weakness opportunity threat (SWOT) analysis. The feasibility study results reveal that oyster mushroom cultivation in the village can generate an income of Rp. 43,908,480.00 per year, including labour income of Rp. 11,640,000.00 per year. The business is financially feasible with the net present value of benefit and cost flows of Rp. 3,271,562.00 with an internal rate of return (IRR) is 26. 86%, gross benefit per cost ratio (Gross B/C) and net benefit per cost ratio (Net B/C) are 1.03 and 1.43, respectively. The SWOT analysis results show that the coordinates of the strategy in the first quadrant indicate an aggressive strategy is applied to ensure the growth of the mushroom business.
IOP conference series, Apr 1, 2023
View the article online for updates and enhancements. Content from this work may be used under th... more View the article online for updates and enhancements. Content from this work may be used under the terms of the Creative Commons Attribution 3.0 licence. Any further distribution of this work must maintain attribution to the author(s) and the title of the work, journal citation and DOI.
Advances in economics, business and management research, 2023
This research aims to examine whether a company's financial performance and corporate social resp... more This research aims to examine whether a company's financial performance and corporate social responsibility (CSR) reporting affect the value of the banking firms listed on the Indonesia Stock Exchange (IDX). This study uses 33 banks as a sample for three-year periods from 2016 to 2018, resulting in 99 bankyear observations. Financial performance was measured by bank financial ratios such as capital adequacy ratio (CAR), return on equity (ROE), net interest margin (NIM), net profit margin (NPM), non-performing loan (NPL), operating expense to operating revenue (BOPO), and loan to deposit ratio (LDR). Meanwhile, CSR reporting was measured by a checklist based on Global Reporting Initiatives (GRI) G4 sustainability reporting guidelines. Firm value was calculated by price to book value, a ratio that reflects the stock market's estimate of a company's present and future profits and growth prospects. Multivariate regression analysis suggests that CSR reporting does not affect firm value, while three financial ratios, namely ROE, CAR, and LDR, affect firm value. The results indicate that investors in investing their money in the banking industry do not consider the company's CSR but its financial condition. The descriptive statistic reveals that the level of CSR reporting made the Indonesian banking companies is relatively low, 26 percent on average. This research provides evidence about the amount of CSR reporting of the Indonesian banking companies that may not impact firm value. The capital market authority agency then may release some regulations to enhance CSR reporting.
This study aims to determine the effect of financial performance on stock price of companies incl... more This study aims to determine the effect of financial performance on stock price of companies included in the KOMPAS index of 100. The financial performance is measured by financial ratios, namely return on investment (ROI), return on equity (ROE), net profit margin (NPM), and debt to equity (DER), and earnings per share (EPS). Sixty six companies included in the index in 2014 were used as a sample. KOMPAS 100 Index is an index of 100 shares of public companies traded on the Indonesia Stock Exchange (IDX), which was officially published by the Stock Exchange in cooperation with the prominent newspaper in Indonesia; Kompas. Data was obtained from the Indonesian Capital Market Directory (ICMD) and the stock price information on the IDX website, www.idx.co.id. Regression analysis showed that the ROI, ROE, and EPS had a positive effect on stock prices significant at 5% level. The results indicate that the higher the profitability of a company, and the higher the earnings per share, the company's share price will be higher. .
IOP Conference Series: Earth and Environmental Science
This study examines to what extent biological asset reporting is corresponding to the Indonesian ... more This study examines to what extent biological asset reporting is corresponding to the Indonesian Statement of Financial Accounting Standard 69 (PSAK 69) among Indonesia Stock Exchange-listed agricultural firms. In their annual report, such companies should report how they recognize and measure the fair value of the living plants or animals’ assets. This study also examines factors that might impact the extent of disclosure of biological assets. The examined factors are biological asset intensity, concentrated ownership, audit committee effectiveness, profitability, and size. Biological asset disclosures were measured by a checklist derived from PSAK 69 and International Accounting Standard (IAS) 41 on Agriculture. This study uses 53 firm-year observations of the listed agriculture companies from 2017 to 2020. Multiple regression analysis findings indicate that biological asset intensity and firm size affect favorably the amount of biological asset disclosures. The results indicate t...
IOP Conference Series: Earth and Environmental Science, 2021
Environmental reporting is a means to communicate the environmental performance information by an... more Environmental reporting is a means to communicate the environmental performance information by an organization to its stakeholders. Information on environmental performance among others comprises the impact of the organization’s operation on climate change, the environment, performance in managing those impacts, and contribution to ecological and sustainable development. This study aims to examine the association between environmental reporting, ownership structure, and corporate characteristics, namely financial performance, board gender, and company size. Ownership structure was measured by managerial ownership, while financial performance was measured by liquidity, solvability, and profitability ratios. The study uses one hundred and twenty-eight manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 as a sample. Results of multivariate regression analysis indicate that managerial ownership and profitability have a positive association with environmental rep...
IOP Conference Series: Earth and Environmental Science
The purpose of this article was to examine the influence of ownership structure, environmental pe... more The purpose of this article was to examine the influence of ownership structure, environmental performance, financial performance, and company size on carbon emissions reporting of high profile companies in Indonesia. Ownership structure was measured by foreign ownership, institutional ownership, and concentrated ownership, while environmental performance was measured by the Company Performance Rating Program in Environmental Management released by the Ministry of Environment (PROPER) and ISO 14001 certification. The disclosure of carbon emissions was assessed by an index drawn from the carbon disclosures project (CDP). High profiles companies were chosen as the sample since the companies create carbon emissions in their operation which contributes to global climate change. Utilizing 102 companies in 2019 as a sample, results of multivariate regression suggest that institutional ownership and size positively influence the level of carbon emission disclosure. These results indicate t...
IOP Conference Series: Earth and Environmental Science
Greenhouse gas or carbon emissions produced by manufacturing operations and other highly emitted ... more Greenhouse gas or carbon emissions produced by manufacturing operations and other highly emitted industries are causes of global warming. Therefore, either in the sustainability reporting or in the corporate social and environmental reporting section, as stated in the annual report, the company usually discloses its activities related to carbon emission handling for sustainable business. In Indonesia, however, the extent of carbon emission disclosures is voluntary. The objective of this study was to investigate the effect of audit committee characteristics, financial performance, and listing age on carbon emissions reporting of highly emitted companies in Indonesia. Audit committee characteristics were measured by the number of audit committee members and the number of audit committee meetings, while Altman financial distress model measured financial performance. A checklist based on the Carbon Disclosure Project (CDP) evaluated the greenhouse gas emissions disclosures. This study u...
Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia, 2022
This article investigates the impact of corporate social responsibility (CSR) disclosures on earn... more This article investigates the impact of corporate social responsibility (CSR) disclosures on earnings quality, as measured by real earnings management (REM). In particular, this study investigates whether CSR reporting are situation-dependent, i.e., if the managements are required to act responsibly to restrain earnings management, hence publish a higher quality of earnings information to shareholders. This study employs 156 listed companies in manufacturing industry in 2018 and 2019 as the sample. Results from the multiple regressions analysis indicate that CSR disclosures has a positive association with earnings quality. The results imply that companies who report more CSR activities in their annual report tend to avoid income-decreasing discretionary accruals activities. This finding suggests that managers who are incentivized to disclose more CSR activities are concerned to reduce information asymmetry which therefore will also be less likely to manipulate earnings. The conclusions of the study have practical consequences for some parties, including regulators, investors, and business associates. From an ethical standpoint, manufacturing firms in Indonesia with more social responsibility provide more reliable financial information.
International Journal of Sustainable Development and Planning
The aims of this research were to determine how much influence the independent variables have on ... more The aims of this research were to determine how much influence the independent variables have on the dependent variable and to identify the variable with the dominant influence on the dependent variable the work commitment of construction project managers. The independent variable is a variable that can affect the value of other variables. The dependent variable is influenced by the independent variable either directly or indirectly. After data collection, the research method used was data analysis using the Structural Equation Modeling (SEM) Amos program. The results showed that the following independent variables have a positive effect on the dependent variable work commitment: leadership, organizational climate, organizational culture, communication climate, trust, work motivation, work experience, salary, and job satisfaction. The variable with the dominant influence on the work commitment of construction project managers was found to be salary. The salary variable is the variab...
IOP Conference Series: Earth and Environmental Science, 2021
As catch fisheries have experienced overfishing symptoms, which resulted in a decrease in fish re... more As catch fisheries have experienced overfishing symptoms, which resulted in a decrease in fish resources, the government must develop freshwater aquaculture. Sleman Regency has known for its growing freshwater aquaculture development, which supplies about 70% of the total fish production in Yogyakarta Special Province. Despite the rising demand for fish consumption, fish cultivators face problems in the capital, infrastructure, weak bargaining power, quality problems, and long distribution chains. One way to overcome these problems is to strengthen the bargaining position through the fish farmer groups. This study aims to analyze the financial feasibility of gourami farming, whose owners are members of business associations. In the business association, fish farmers agree to collaborate in running their business to cultivate gourami in a supply chain process ranging from production to marketing. The collaboration of fish farmers integrates four segments of the fish-raising chain sys...
IOP Conference Series: Earth and Environmental Science, 2021
The conversion of agricultural land for residential and commercial use is a severe problem faced ... more The conversion of agricultural land for residential and commercial use is a severe problem faced by the Sleman District Government. As an urban area where the need for farm products is getting higher, Sleman, on the contrary, is suffering from the availability of agricultural land. Utilization of homestead land optimally is one way to maintain foodstuffs’ availability in downsizing groundwater resources due to climate change and green land conversion. This study explains urban farmer community empowerment through the Climate Village Education in Pendowoharjo Village, Sleman. The empowerment was done under the triple helix model framework, consisting of Janabadra University, village government, the village-owned company called Bumdes Amarta, and an urban farmer community, namely the Tanjung Lestari Women Farmers Group. Activities in the climate village program are the design of rainwater harvesting equipment called IPAH (Rainwater Harvesting Installation), infiltration wells and dead...
IOP Conference Series: Materials Science and Engineering, 2019
The main issue in running the pyrolysis plant for waste plastics and waste tire is how to operate... more The main issue in running the pyrolysis plant for waste plastics and waste tire is how to operate the plant efficiently with the minimum energy required for heating the reactor. Therefore, the alternative heating source for the pyrolysis reactor should be applied to reduce the energy cost. Development of a novel biomass burner has been successfully fabricated, tested and applied for pyrolysis system. The experiments have been conducted to study the effect of air supply and fuel on the combustion performance of the burner. The results show that the thermal efficiency of the burner was higher by utilizing nyamplung seed cake as a feedstock compared to wood pellet. However, the maximum flame temperature of nyamplung seed cake was lower than that of wood pellet. This is due to the lower density of nyamplung seed cake compared to wood pellet which was lowering the combustion rate in the burner. The increase of the air supply generates the increase of the maximum flame temperature and the...
IOP Conference Series: Earth and Environmental Science, 2021
Environmental reporting is the preparation, presentation, and dissemination of information on how... more Environmental reporting is the preparation, presentation, and dissemination of information on how the company interacts with the natural environment. The report is commonly presented to its stakeholders in the company’s annual report. The purpose of this study is that empirically examine the impact of corporate governance practices on environmental reporting. The corporate governance characteristics utilized in the study are audit committee effectiveness, board size, and ownership concentration. While size and profitability is the control variable of the study. One hundred and two manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017 were used as a sample, resulting in 306 company observations. Employing data panel regression analysis, the results indicate that audit committee effectiveness and board size positively influence environmental reporting. These results suggest that the more effective the audit committee is, and the higher the number of co...
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Papers by Siti Rochmah Ika