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Impact of Agency Costs, Board Environmental Committee, Board Gender Diversity, Environmental Performance and Institutional Ownership on Firm Performance Yandi Suprapto; Nicholas Sunaidi; Hesniati Hesniati
Image : Jurnal Riset Manajemen Vol. 13 No. 1 (2025): November 2024 - April 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2025.174

Abstract

The research objective is to evaluate the effect of environmental corporate governance on firm performance measured by return on assets. The independent variables consist of environmental performance, board gender diversity, institutional ownership, agency costs, and board environmental committee. This study involved 260 observations of 52 Indonesian companies from the energy sector in the 2018-2022 period. The results of this study indicate that there is a significant relationship between environmental performance and board environmental committee on firm performance of Indonesian companies in the energy sector. Meanwhile, board gender diversity and institutional ownership show no significant relationship to firm performance of Indonesian companies in the energy sector. Lastly, low agency costs are proven to show a significant relationship towards firm performance. In this research, agency cost measured by total asset turnover significantly improves the firm’s return on assets. The results of this study provide additional knowledge about the relationship between environmental corporate governance towards firm performance.
Pendampingan Penerapan Sistem Aplikasi Penjualan Pada Mega Prima Elektro Yandi Suprapto; Jolin Jolin
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 4 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.6965

Abstract

Mega prima elektro merupakan sebuah usaha yang bergerak dibidang general supplier penjualan elektronik dan alat pendukung lainnya menghadapi berbagai kendala dalam pengelolaan transaksi penjualan, stok barang, dan laporan keuangan yang masih dilakukan secara manual. Penerapan Sistem Aplikasi Penjualan pada Mega Prima Elektro bertujuan untuk mengembangkan dan mengimplementasikan aplikasi penjualan digital guna meningkatkan efisiensi operasional di toko elektronik Mega Prima Elektro. Dalam rangka mengatasi permasalahan tersebut, dilakukan perancangan dan penerapan sistem penjualan aplikasi berbasis digital Microsoft Access yang mencakup pengelolaan transaksi penjualan, pemantauan stok barang secara real-time, serta pembuatan laporan keuangan secara otomatis. Metode penelitian yang digunakan adalah kualitatif dengan melalui pendekatan observasi, wawancara, dan dokumentasi. Proses implementasi dimulai dengan analisis kebutuhan sistem, diikuti dengan perancangan database, pengembangan form dan query untuk transaksi, serta pembuatan laporan keuangan yang terintegrasi. Hasil dari penerapan sistem ini menunjukkan peningkatan dalam hal efisiensi operasional dan pengelolaan keuangan. Aplikasi ini berhasil mempermudah pencatatan transaksi, meminimalkan kesalahan manusia, serta mempermudah pemantauan stok barang dan pembuatan laporan keuangan secara otomatis. Dengan demikian, penerapan sistem aplikasi penjualan berbasis Microsoft Access ini memberikan dampak positif pada peningkatan produktivitas dan keefektifan operasional di Mega Prima Elektro
When Sustainability Meets Emissions: Factors Shaping ESG Performance in Indonesian Manufacturing Firms Hery Haryanto; Muhammad Akbar Nanditama; Yandi Suprapto
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8414

Abstract

Main Purpose - This research investigates the impact of R&D spending, eco-friendly innovation, and Corporate Social Responsibility on Environmental, Social, and Governance performance. It additionally examines the moderating effect of carbon emissions in these connections among Indonesian manufacturing firms. Method - A quantitative explanatory strategy was utilized, employing panel data from 23 manufacturing companies listed on the Indonesia Stock Exchange (2019–2023), chosen through purposive sampling. Panel regression and moderated regression analysis in STATA were utilized to analyze secondary data from annual reports, sustainability reports, and ESG rating databases. Main Findings - To achieve sustainable development, Indonesian policymakers and industry executives need to promote cohesive corporate strategies. Policies must encourage companies to integrate environmental innovation (R&D, green technology) and emissions management with fundamental ESG frameworks to improve long-term competitiveness and sustainable development. Theory and Practical Implications - To achieve sustainable development, Indonesia's policymakers and industry leaders need to promote cohesive corporate strategies. Policies ought to encourage companies to integrate environmental innovation R&D, green technology, and emission management with essential ESG frameworks to boost long-term competitiveness and sustainable development. Novelty - This research adds to the knowledge by treating ESG performance as the dependent variable and incorporating carbon emissions as a new moderating factor, offering vital empirical insights from a less studied emerging market scenario.