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Barikah, Aminatul; Suwarno, Suwarno

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.

Samuel Martin; Nasywa Qansha Azzahra; Tia Dwi Putri; Dinda Erliana NP; Afni Karim +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Public speaking is an essential communication skill that plays a crucial role in enhancing self-confidence, delivering ideas effectively, and fostering social participation. However, many women in rural areas still lack opportunities to develop this skill due to limited access to training, gender stereotypes, and minimal experience in public forums. These challenges lead to low levels of women’s involvement, particularly housewives who are members of PKK, in community activities and decision-making processes at the local level. This study aims to examine the impact of public speaking training on improving the knowledge, self-confidence, and social participation of PKK mothers in Nagari Sumpur Kudus. The research employed a descriptive qualitative method with a participatory approach through interactive lectures, speaking practice simulations, reflective discussions, participatory observations, and qualitative evaluations. Data were analyzed using data reduction, data display, and conclusion drawing based on field notes, observations, and participants’ feedback. The findings indicate that the training successfully improved participants’ understanding of basic public speaking techniques, including intonation, eye contact, body language, and structured idea delivery. Furthermore, the participants experienced significant growth in self-confidence, courage to speak in front of groups, and motivation to continuously practice their communication skills. The interactive and supportive learning atmosphere also strengthened collaboration and solidarity among PKK members. Thus, public speaking training not only enhances individual competencies but also contributes to women’s empowerment and their active participation in community development at the village level.  

Amelia Putri J; Imam Puja Rabbani; Amirullah Amirullah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

Amelia Putri J; Imam Puja Rabbani; Amirullah Amirullah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

Reishandra Sefa Prasetyo; Susi Sarumpaet

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the effect of CEO power and board gender diversity on modern slavery disclosure (MSD) among Indonesia’s top 50 publicly listed companies by market capitalization. The research uses a quantitative approach with secondary data collected from annual and sustainability reports during the 2022–2024 period. The results show that CEO power has a negative and significant effect on MSD, indicating that stronger CEO power will reduce disclosure transparency. Furthermore, gender diversity on the board of commissioners also shows a negative and significant relationship with MSD, indicating that female representation in supervisory roles has not yet contributed into greater social accountability within Indonesian firms. Meanwhile, gender diversity on the board of directors shows no significant effect. These results suggest that internal governance factors such as CEO power and limited female influence in top positions still hinder companies from being transparent about social and ethical issues. In conclusion, stronger regulations and independent oversight are needed to improve companies’ transparency regarding modern slavery practices.

Alvi Fauziyah; Cory Vidiaty

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The phenomenon of increasing female activity in cafes shows a shift in lifestyle that is not merely consumptive, but also reflective and social. Cafes have now become leisure spaces where women express themselves, build relationships, and find emotional balance. This study aims to examine the trend of women utilizing cafes as a practice of social welfare in the era of sustainability. The approach used is descriptive qualitative based on secondary sources, with data in the form of news articles, lifestyle writings, and online media coverage of women's leisure behavior in Cirebon. This analysis was conducted to explore the social and spiritual values that emerge in these activities. The results of the study show that cafes serve as safe spaces for women to interact, share ideas, and restore mental energy. These activities reflect maqashid values such as Hifz al-nafs (preserving the soul) and Hifz al-'aql (preserving the mind), while contributing to the spirit of sustainability through the strengthening of gender equality and social welfare. The novelty of this research lies in its attempt to interpret women's leisure trends through the paradigm of social welfare, rather than simply as a modern lifestyle. These findings have important implications for the creation of a more inclusive, safe, and sustainable public space, while also opening up a new perspective that leisure activities can be part of achieving maqashid al-syari'ah in contemporary social life.

Indrihartini, Tjong; Lutfi, Lufti

Dinamika Akuntansi Keuangan dan Perbankan 2025 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine the impact of credit risk, liquidity, and operational efficiency on the profitability of Regional Government Banks (BPD) in Indonesia, and to explore the moderating role of female commissioners on the relationship between credit risk and profitability. The research uses a quantitative approach with secondary data from 2020 to 2024, utilizing regression analysis. The findings indicate that liquidity (LDR) and operational efficiency (BOPO) have a significant positive impact on profitability (ROA), while credit risk (NPL) does not significantly affect profitability. The presence of female commissioners shows a negative effect in the direct model, but this becomes insignificant with moderation, suggesting that the influence of gender diversity in banking governance may differ depending on the context. The study contributes to the literature by highlighting the critical role of liquidity management and operational efficiency in enhancing profitability, and offers practical implications for improving governance and performance in Regional Government Bank.

Putri Aniisah; Mariatul Qibtiyah; Muliono Muliono

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

The 2024 simultaneous regional elections reaffirm the persistent underrepresentation of women in local politics, despite a gradual rise in female political participation. Amid the dominance of patriarchal political structures, the victory of Dilla Hich as Regent of Tanjung Jabung Timur emerges as a significant phenomenon that reflects a shift in local electoral dynamics while opening broader opportunities for women’s political representation. This study aims to analyze the political strategies employed by Dilla Hich and examine how her identity and social positioning as a woman contributed to her electoral success. Using a qualitative approach with a case study method, data were collected through in-depth interviews, field observations, and documentation from official sources. The findings indicate that Dilla Hich’s success was not solely rooted in her social capital and extensive political networks but also in the adaptive combination of offensive and defensive political strategies she implemented. Offensive strategies were reflected in the expansion of new voter bases and the strengthening of her personal image, while defensive strategies focused on maintaining loyal supporters and consolidating internal networks. Additionally, the strategic use of gender identity enhanced public acceptance of her leadership. This study concludes that Dilla Hich’s victory demonstrates how structured, inclusive, and adaptive political strategies can challenge patriarchal dominance and create greater opportunities for women in local electoral politics.

Akmal Umar; Azis Rachman; Nur Vadila Putri

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The goal of the current study was to identify the motifs found in the pertinent empirical literature. Following a thorough review of the literature, the current study found that globalization has affected the employment rate, exacerbated gender disparities, and altered trade and employment in the labor market. Additionally, the study found that FDI has several significant impacts on sectorial employment, employment productivity, employment in the private sector, and employment creation. The study also showed that the mixed impacts of remittances on labor and employment vary across economies. In a similar vein, it has been demonstrated that trade openness influences employment shifts. Furthermore, the analysis highlights that technological advancement, often accelerated by globalization, contributes to labor market polarization by increasing the demand for high-skilled workers while reducing opportunities for low-skilled labor. The study emphasizes that while globalization offers opportunities for economic growth, it also poses challenges in achieving inclusive and equitable employment. Therefore, effective policy measures are required to balance trade liberalization, foreign investment inflows, and domestic labor protection. These findings contribute to a deeper understanding of how globalization shapes employment dynamics and economic structures, offering insights for policymakers aiming to promote sustainable labor market development.

Hizwati Dalilati Hazhiyah; Suparno Suparno; Karmanis Karmanis

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Gender mainstreaming (PUG) is a development strategy that integrates gender equality as a key principle in planning and budgeting. The city of Semarang has adopted this approach in various policy documents; however, its implementation still faces significant challenges. This study aims to evaluate the achievement of the seven prerequisites for PUG according to the guidelines from the Ministry of PPPA, including commitment, policies, institutional frameworks, resources, sex-disaggregated data, gender analysis tools (GAP and GBS), and community participation. The research utilizes a descriptive qualitative approach, employing in-depth interviews, document studies, and questionnaires. Key informants include local government organizations (OPDs) and civil society representatives. Data analysis is carried out using Miles & Huberman's interactive model with thematic analysis. The findings show that normative prerequisites such as policies and institutional frameworks are in place, but implementation remains weak, particularly in the use of sex-disaggregated data and the application of GAP-GBS. Supporting factors for success include leadership commitment from specific OPDs and the existence of cross-sector coordination forums, while the main obstacles are limited human resource capacity and insufficient gender-responsive budget allocation. This study reinforces the relevance of policy implementation theory in bridging the gap between normative frameworks and operational practices. Recommendations include ongoing training, mainstreaming sex-disaggregated data, and technical regulations that all OPDs must follow to enhance the effectiveness of PUG.

Sama’un, Sama’un; Bahrudin, Ahmad

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

In inheritance law, the Qur’an typically stipulates a 2:1 distribution, where men receive two parts and women one. This division is often justified by the idea that men are responsible for earning a living, with women not typically involved in financial support. However, feminist exegete Amina Wadud argues that this distribution is not based on justice. She emphasizes that the primary consideration in inheritance should be the benefits the heirs will receive, rather than gender. This study aims to analyze inheritance distribution in Qs. al-Nisā’ verses 11-12 from Amina Wadud's feminist perspective, specifically her critique of the 2:1 ratio. The study is a qualitative library research study titled "Inheritance in the Review of Justice and Benefit Perspective Amina Wadud." The primary source is Wadud's book Women in the Qur'an and the Qur'an According to Women, with secondary sources drawn from related articles and journals. The findings indicate that while the Qur'an generally assigns men a larger share, inheritance is not always distributed in a 2:1 ratio. The division varies depending on factors such as family relationships, with sometimes equal shares (1:1) or a different distribution (1:2), prioritizing justice and the benefits of the heirs.

Ana Musta'ana; Septi Wulandari; Selma Riski Nur Laili; Vita Nugrah Septiana

Jurnal Suara Pengabdian 45 2025 LPPM Universitas 17 Agustus 1945 Semarang

Pengabdian masyarakat Universitas Bojonegoro di Desa Mojoagung menunjukkan bahwa pendekatan pendidikan berbasis feminisme, diskusi interaktif, dan distribusi tablet penambah darah (TTD) yang didukung oleh penyuluhan pola makan sehat dapat membantu meningkatkan kesadaran akan gender dan gizi perempuan.kesehatan. Program ini mampu menurunkan prevalensi anemia hingga 30%, memberdayakan perempuan secara sosial, dan meningkatkan kesadaran akan hak-haknya. Selain itu, keberlanjutan dan pertumbuhan program bergantung pada kerja sama dengan fasilitas medis dan organisasi masyarakat non-pemerintah. Menurut hasil dari beberapa penelitian terkait, pemberdayaan perempuan melalui kesadaran gender yang lebih besar dan akses ke perawatan kesehatan inklusif dapat membantu meningkatkan kesehatan dan status gizi perempuan sekaligus mendorong perubahan sosial yang tahan lama. Strategi berbasis komunitas yang melibatkan keluarga dan komunitas sangat penting untuk mencapai tujuan ini, terutama dalam hal mencegah anemia, meningkatkan kesehatan anak-anak, dan memajukan hak-hak perempuan di masyarakat.

Desfi Dwiyana Nurhayati; Corry Yohana; Aditya Pratama

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of entrepreneurship education and the school environment on the entrepreneurial interest of Vocational High School (SMK) students in South Jakarta. The background of this study is based on the importance of developing an entrepreneurial spirit among the younger generation as a strategic effort in facing employment challenges and encouraging the creation of new jobs. SMK students are seen as potential entrepreneurs who need to be equipped with entrepreneurial knowledge, skills, and attitudes from an early age. Therefore, entrepreneurship education and the school environment are two crucial factors that can shape entrepreneurial mindsets and motivations. This study uses a quantitative approach with an associative research type. The study population was students from five vocational high schools spread across South Jakarta. A sample of 173 respondents was selected through a stratified random sampling technique based on school strata and gender to obtain representative data. Data were collected using a closed questionnaire instrument that has been tested for validity and reliability. The data analysis technique used was multiple linear regression, which began with classical assumption tests such as normality, multicollinearity, heteroscedasticity, and linearity. The results of the study indicate that partially, entrepreneurship education has a positive and significant influence on students' entrepreneurial interest. Similarly, the school environment also has a positive and significant influence. Simultaneously, both variables contribute to increasing entrepreneurial interest, with an Adjusted R Square value of 0.412. This means that 41.2% of the variation in entrepreneurial interest can be explained by entrepreneurship education and the school environment, while 58.8% is influenced by other factors. These findings emphasize the important role of schools in creating a learning ecosystem that encourages innovation, independence, and an entrepreneurial spirit among students.

Nelufer Nazrul; Bushra Hasina Chowdhury

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

During the COVID-19 pandemic, women in Bangladesh encountered higher financial crises than men. This aggravated pre-existent gender disparities in employment, income, and resource consumption. Therefore, the study investigates the extent to which the pandemic exacerbated discrepancies. It provides remedies based on proliferating electronic commerce networks. Furthermore, data from the World Bank, International Labor Organization, and UN for Women was gathered to evaluate the gender-based impact of COVID-19 on economic opportunities within Bangladesh, influencing e-commerce from an economic perspective across Bangladesh. The research findings reveal that Bangladesh possesses the potential to encompass electronic commerce within economic settings and empower women to engage in economic projects. Furthermore, the research recommends focusing on different cultural and policy settings to create further economic opportunities in Bangladesh. Future studies should attempt to study the effects of infrastructure and cultural norms on e-commerce and its potential to bridge the gender gap across varying regional settings.

Puput Melati; Ida Budiarty

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the impact of education on the economic empowerment of women in Lampung Province during the 2019 to 2023 period. Despite advancements in educational access, significant gender disparities persist in Indonesia, particularly in Lampung, affecting women's participation in the workforce and political decision-making and contributing to wage gaps. This research aims to analyze how different levels of education influence women's political participation, their involvement in the labor force, and the proportion of their wages relative to men. Employing a quantitative descriptive approach with panel data regression analysis, the study utilizes secondary data from the Central Statistics Agency (BPS) and the National Labor Force Survey (SAKERNAS) across 15 regencies/cities in Lampung. Key findings reveal that while higher education (university level) significantly boosts women's labor force participation and wage proportion, secondary education (SMA) plays a more dominant role in fostering political engagement. Furthermore, the study confirms a persistent gender wage gap, with men's participation having a larger impact on wage proportion. These results underscore the critical role of education in women's empowerment and advocate for targeted policies to enhance educational access, promote equitable wages, and address systemic discrimination to achieve sustainable gender equality in Lampung

Dila Rebeka Djoh; Rambu Luba Kata Respati Nugrohowardhani

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores how policewomen (Polwan) at the East Sumba Police Resort (Polres Sumba Timur) manage dual roles—as law enforcers in the public sphere and as wives and mothers within the domestic sphere. A qualitative method was employed, using data collection techniques such as field observation, in-depth interviews, and document analysis. The findings reveal that Polwan are capable of balancing their professional and familial responsibilities, despite facing challenges such as demanding work schedules, psychological stress, and limited institutional support. To overcome these obstacles, they adopt strategies such as effective time management, maintaining open communication with family members, and seeking moral support from colleagues. Overall, the study shows that policewomen possess strong adaptive capabilities in fulfilling their dual roles and contribute positively to the advancement of women's roles in public institutions. These findings are expected to inform the development of more inclusive and gender-responsive policies within the police force.

Astri Fitria; Dewi Mutmainnah

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

The Kampunge Arek Suroboyo Gender- and Child-Friendly (KAS-RPA) Program is an initiative launched by the Surabaya City Government to establish a child-friendly city through women's empowerment and child protection. This program focuses on various key indicators, including education, health, caregiving, safety, and creativity. This community service activity aims to provide assistance in the development of the KAS-RPA portfolio in RW 04, Gundih Sub-District, Bubutan District, Surabaya City, which serves as the designated community service site. The method employed in this community service program includes socialization of the KAS-RPA program to local cadres, followed by intensive consultations and discussions. The assistance process encompasses the identification of village potentials, collection of relevant documentation, and portfolio development in accordance with established guidelines. The outcome of this community service demonstrates the successful implementation of all KAS-RPA program indicators in RW 04, supported by the residents' favorable socio-economic awareness and educational background. This has resulted in a safe and comfortable living environment, with minimal occurrences of violations against children's rights or violence against women.In conclusion, the collaboration between facilitators and local cadres has proven effective in exploring and implementing the program's indicators. It is recommended that the program's coverage area be expanded and that similar activities be continuously conducted to maximize the program's positive impact throughout the city.

Sridepi Sridepi; Adnan Azzaki; Khairunnas Rajab; Khairunnas Jamal; Almi Jera

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The issue of women's status in Islamic family law has remained a subject of ongoing debate, particularly when examined through the interpretation of Surah An-Nisa verse 34, which designates men as leaders (qawwam) within the family. This study aims to analyze the verse using an interdisciplinary approach that integrates classical and contemporary Qur’anic exegesis with feminist theory. This approach not only explores the dynamics of interpretation from traditional scholars such as al-Tabari and Ibn Kathir to modern thinkers like Amina Wadud, but also critically examines how various strands of feminism—liberal, radical, and Islamic—provide analytical frameworks to challenge patriarchal structures in Islamic family law. This research employs a qualitative method through library research, supported by normative and juridical-historical approaches. The findings reveal that Surah An-Nisa verse 34 can be understood in a more egalitarian manner when interpreted in light of evolving social contexts, without disregarding the fundamental principles of Sharia. The study concludes that integrating Qur’anic interpretation with feminist perspectives offers the potential for a more just, inclusive, and contextually responsive understanding of Islamic family law in addressing gender equality in contemporary society.

Salsabila Sonia; Ernie Hendrawaty; Nindytia Puspitasari Dalimunthe

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

Decisions regarding dividend payment policy represent a key aspect of corporate governance, closely tied to the active involvement of board members. These decisions are often shaped by the firm's ownership structure. The growing presence of women in managerial roles further emphasizes their influence in strategic decision-making, including dividend-related choices. This study investigates the impact of board size, ownership structure, and female board representation on dividend policy among companies listed in the Kompas 100 index from 2019 to 2023, grounded in agency theory and corporate governance principles. Using multiple linear regression, the research analyzes the dividend payout ratio as the dependent variable, with independent variables including managerial, family, institutional, and government ownership, along with board size and female board representation. The findings reveal that board size, ownership structure, and female board membership collectively influence dividend policy. However, individually, ownership structure shows no significant impact, while both board size and female representation exhibit a significant positive effect on dividend policy, suggesting that larger boards and greater female participation contribute positively to dividend decisions.

Nyoman Ari Shita Sukmatari; Ida Ayu Nyoman Saskara

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the factors that influence the income of female traders in the informal sector, specifically at Amlapura Timur Market, Karangasem Regency. The research employs a quantitative associative method using multiple linear regression analysis to examine the effects of age, working hours, capital, business location, and transportation costs on the income of female traders. Data were collected from 93 respondents using purposive sampling. The results show that age, working hours, capital, business location, and transportation costs simultaneously have a significant effect on the income of female traders. Partially, age has a negative effect on income, while working hours, capital, business location, and transportation costs have positive effects. This study provides insights into the challenges and opportunities faced by female traders in traditional markets and offers recommendations for gender- and location-based economic empowerment strategies.