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The Effect of Profitability, Leverage, and Digital Transformation on Environmental, Social, and Governance (ESG) Performance in Manufacturing Companies Putri, Haurelia Syahnifa; Mulyantini, Sri
Finance : International Journal of Management Finance Vol. 2 No. 3 (2025): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i3.69

Abstract

This study aims to examine the relationship between Profitability, Leverage and Digital Transformation on ESG Performance in manufacturing companies. The writer used 42 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 which had passed the purposive sample criteria. This Research Method using logistic regression analysis testing and Eviews 13 data processing application. The results showed that Profitability has an effect on ESG performance while Leverage and digital transformation have no effect on ESG performance.
Literasi Keuangan dan Pemasaran Digital yang Aman: Edukasi dan Pemberdayaan Peran Ibu dalam Keluarga terhadap Penipuan Online Dewi, Ratna Arista; Mulyantini, Sri; Anggara, Abdul Aji Kresna Tri; Lestari, Dea Delia
Abdimas Galuh Vol 7, No 1 (2025): Maret 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i1.18206

Abstract

Perkembangan teknologi digital tidak hanya membawa kemudahan dalam transaksi keuangan, tetapi juga meningkatkan risiko penipuan online. Kegiatan Pengabdian Masyarakat ini bertujuan untuk meningkatkan literasi keuangan digital guna mencegah penipuan online pada kelompok ibu di Desa Pamegarsari, Parung Bogor. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah ceramah dan Focus Group Discussion (FGD), dengan tahapan survey awal, pre-test, edukasi literasi keuangan digital, serta post-test. Hasil pre-test menunjukkan bahwa sebagian besar peserta memiliki pemahaman yang terbatas mengenai transaksi keuangan digital dan cara menghindari penipuan online. Setelah diberikan edukasi, hasil post-test menunjukkan peningkatan pemahaman yang signifikan pada literasi keuangan digital dan pencegahan penipuan online. Secara khusus, pemahaman mengenai cara menghadapi transaksi mencurigakan meningkat dari 27% menjadi 73%, serta pemahaman terkait transaksi di platform keuangan digital meningkat dari 47% menjadi 87%. Peningkatan ini menunjukkan bahwa edukasi literasi keuangan digital berperan penting dalam meningkatkan kesadaran masyarakat, khususnya ibu-ibu, dalam mengenali dan menghindari modus penipuan online. Dengan pemahaman yang lebih baik, diharapkan kelompok ibu dapat lebih aman dalam bertransaksi digital serta mampu melindungi diri dan keluarganya dari risiko keuangan digital.
PENGELOLAAN KEUANGAN SYARIAH DALAM UMKM: MEMBANGUN KEBERLANJUTAN DAN BERKAH Laili, Sasmita Nurvinda; Siswantini, Tri; HS, Sufyati; Mulyantini, Sri; Widodo, Purwanto
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 3 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i3.31207

Abstract

Abstrak: Penguatan literasi laporan keuangan syariah sangat penting untuk mendukung pertumbuhan dan keberlanjutan UMKM. Pelaku UMKM di Sahabat UMKM Pamulang menghadapi permasalahan minimnya literasi keuangan dan belum memahami pentingnya penyusunan laporan keuangan berbasis syariah. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha dalam menyusun laporan keuangan sederhana sesuai prinsip syariah. Metode yang digunakan adalah pelatihan dan simulasi kepada 15 pelaku usaha. Materi meliputi literasi keuangan syariah, penyusunan laporan laba rugi, neraca, arus kas, dan pencatatan zakat. Evaluasi dilakukan melalui pre-test dan post-test. Hasil menunjukkan adanya peningkatan pemahaman peserta sebesar 87%, serta 80% peserta mampu menyusun laporan keuangan dasar secara mandiri. Kegiatan ini berdampak pada peningkatan softskill dalam pencatatan keuangan serta mendorong praktik usaha berkelanjutan yang lebih etis dan berkah sesuai prinsip syariah.Abstract: Strengthening sharia financial reporting literacy is very important to support the growth and sustainability of MSMEs. MSME actors at Sahabat UMKM Pamulang face the problem of minimal financial literacy and do not yet understand the importance of preparing sharia-based financial reports. This community service activity aims to improve the understanding and skills of business actors in preparing simple financial reports according to sharia principles. The method used is training and simulation for 15 business actors. The material includes sharia financial literacy, preparation of profit and loss reports, balance sheets, cash flow, and zakat recording. Evaluation is carried out through pre-tests and post-tests. The results showed an increase in participant understanding by 87%, and 80% of participants were able to prepare basic financial reports independently. This activity has an impact on improving soft skills in financial recording and encouraging more ethical and blessed sustainable business practices according to sharia principles.
Authentic Culinary Business for Sustainable Tourism: Strategy, Experience, Motivation and Value Mulyantini, Sri; Surbakti, Lidya Primta; Maulana, Agus; Wibawaningsih, Ekawati Jati
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4279

Abstract

Purpose: This study analyzes the City Government’s strategy in developing culinary businesses to support sustainable tourism in Magelang (Central Java) and Depok (West Java), focusing on the role of natural resources, social dynamics, and cultural heritage. Methodology/approach: Using a qualitative case study approach, data were collected through unstructured interviews with 10 key informants from 2023 to 2024. The study examines government strategies and stakeholder involvement in preserving local identity and engaging tourists. Results/findings: Culinary business development emphasizes preserving cultural identity, providing training, and encouraging participation through exhibitions, cooking classes, and workshops. Storytelling and social media campaigns promote engagement. Sustainability is supported through legal protections, consistent promotion, and participation in festivals. Public education fosters cultural pride. The government integrates sustainable tourism principles by balancing economic, environmental, and social goals through collaboration with stakeholders. Concllusion: A strategic, culturally grounded, and collaborative approach is vital to developing sustainable culinary businesses and enhancing tourism appeal. Limitations: The study focuses on policymakers and business actors, excluding cultural stakeholders whose perspectives may offer additional insights. Contribution: The findings inform policy development to support culinary sustainability, encourage government-industry collaboration, and promote culture-driven culinary marketing for inclusive economic growth.
Analisis Leverage, Ukuran Perusahaan dan Implikasinya Terhadap Harga Saham dengan Profitabilitas Sebagai Variable Intervening pada Perusahaan Sektor Perindustrian di BEI Nuryanti, Nuryanti; Jubaedah, Jubaedah; Mulyantini, Sri
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 5 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i5.4050

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan ukuran perusahaan terhadap harga saham dengan profitabilitas sebagai variabel intervening pada perusahaan sektor perindustrian yang terdaftar di Bursa Efek Indonesia (BEI). Leverage diukur menggunakan debt to equity ratio (DER), ukuran perusahaan menggunakan logaritma total aset, profitabilitas menggunakan return on assets (ROA), dan harga saham diukur melalui harga penutupan tahunan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan path analysis. Sampel penelitian terdiri dari perusahaan sektor perindustrian yang terdaftar di BEI selama periode 2018–2022 dan dipilih menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif signifikan terhadap profitabilitas dan harga saham, sedangkan ukuran perusahaan berpengaruh positif terhadap profitabilitas namun tidak berpengaruh signifikan terhadap harga saham. Profitabilitas terbukti berpengaruh signifikan terhadap harga saham, sehingga dapat bertindak sebagai variabel intervening dalam hubungan antara leverage dan ukuran perusahaan terhadap harga saham. Implikasi dari hasil ini menegaskan pentingnya perusahaan dalam mengelola struktur modal dan efisiensi operasional guna meningkatkan nilai perusahaan di mata investor.
Pemicu Kerapuhan Finansial dan Ketidakamanan Finansial (Studi pada Kelompok Rumah Tangga) Mulyantini, Sri; Indriasih, Dewi; Yulianto, Agung
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9540

Abstract

The economic crisis has a significant impact on the financial condition of the community and households. The emergence of financial fragility, as a result of declining income, spikes in spending, the absence of emergency funds, preparedness funds or buffers. From the crisis, it teaches the importance of having good financial planning, in order to be more able to withstand economic shocks in the future. This study aims to study the factors that impact financial fragility, and see how it impacts financial insecurity. Survey data in this study will be analyzed using path analysis on the variables of financial insecurity, financial fragility, debt burden, healthcare investment and savings preparedness. The results show that debt burden is a factor that plays a fairly large role. In addition, financial fragility and healthcare investment affect the increase or decrease in financial insecurity. However, the savings preparedness variable does not have a significant effect on the increase or decrease in financial insecurity. The fundamental contribution of this study highlights the crisis that causes households to face financial difficulties and causes changes in lifestyle patterns and social challenges. This is mainly due to the absence of financial buffers, not investing in health and not providing sufficient preparedness funds.
REVIEW ANALISIS DETERMINAN HARGA SAHAM PERUSAHAAN SEKTOR TEKNOLOGI Rahardika, Himawan; Rida Anisa Permata; Rizkilianti Hardian Anggianni; Sri Mulyantini
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 1 No. 1 (2022): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i1.135

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This study aims to analyze the determinants of stock prices of technology companies in developed countries, developing countries and Indonesia. The method used in this research is descriptive qualitative with a literature review model based on 21 scientific articles regarding stock determination of technology companies. From this study it can be concluded that technology companies in developed countries, developing countries and Indonesia have some differences in stock price determination in their scope. This is due to differences in market conditions of each country. Keywords : Stock Price, Technology Enterprises, Developed Country, Emerging Country. Penelitian ini bertujuan untuk menganalisis determinan harga saham perusahaan teknologi di negara maju, negara berkembang dan negara Indonesia. Metode yang digunakan dalam penelitian adalah kualitatif deskriptif dengan model literatur review berdasarkan 21 artikel ilmiah mengenai determinasi saham perusahaan teknologi. Dari penelitian ini dapat disimpulkan bahwa perusahaan teknologi di negara maju, negara berkembang dan Indonesia memiliki beberapa perbedaan determinasi harga saham dalam cakupannya. Hal ini diakibatkan adanya perbedaan kondisi pasar masing-masing negara. Kata Kunci : Harga Saham, Perusahaan Teknologi, Negara Maju, Negara Berkembang.
THE STRATEGY OF SME / SMIS DEVELOPMENT IN DKI JAKARTA Mulyantini, Sri; Hidayati, Siti; Marlina, Marlina
Hasanuddin Economics and Business Review VOLUME 3 NUMBER 3, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v3i2.1847

Abstract

This research aims to identify local government strategies in developing MSMEs. A qualitative method with observation techniques, in-depth interviews (depth interviews) and Focus Group Discussion (FGD) was applied to obtain primary data. The result was that IFE analysis with a score of 3.02 shows the internal conditions in a good category (the first rank was the marketing factor followed by production and information system factors). The result of the analysis of strengths, weaknesses, opportunities, and threats shows that the strategy lied in quadrant I. The right strategy in this quadrant is the aggressive strategy which in this case MSME players could take advantage of opportunities that are supported by internal strengths owned, oriented towards growth strategies. The total EFE matrix score is 3.15. which shows the external conditions are in a good category were in the first rank was the government's partisanship, the business world towards MSMEs, the separation of MSMEs and SMISs, and the availability of capital. The disadvantage is the high level of social and security vulnerability. Based on the QSPM and IFE Matrix, 2 cumulative alternative strategies were obtained with the TAS value of the Product Development Strategy of 2.54 and the TAS value of the Market Development Strategy of 2.78, as the main alternative that should be chosen. Based on QSPM and EFE, the TAS value of the Product Development strategy is 2.3 and the TAS value of the Market Development Strategy is 2.82, becoming the main alternative that should be chosen.
Co-Authors Aditya Saputra Agung Yulianto Agus Maulana Aminul Fajri Anggara, Abdul Aji Kresna Tri Aniek Irawati Ardhiani Fadhila Ardhiani Fadhila Ardhiani Fadila Ardhiani Fadilla Arian Maulida Arrazy, Vahran Bayu Bayu Handono Bentar Kusdimanto Bogo Samudro, Galih Catur Nugrahaeni Puspita Dewi Darma, Kurnia Dewi Indriasih Dewi, Ratna Arista Dien Noviany Rahmatika Dinda Sekar Arum Elsa Nur Alivia Erna Hernawati Estrada Joseph Hasoloan Pasaribu Fadila, Ardhiani Farida Amalia, Farida Farizya, Abidara Wahyu Ferdy Audrian Wibisono Firda Melani Setiawan Franciskus Jumintang Gilang Ahmad Fauzan Hairunnisa, Yufi Indah Hananto, Bayu Haura Asqo Balqis Hendrayani, Yani Inan Safanah Astin Inke Larank Assya’if Irawatie, Aniek Jihan Zata Amani JUBAEDAH JUBAEDAH, JUBAEDAH Jubaedah Nawir Laili, Sasmita Nurvinda Lestari, Dea Delia Lidya Primta Surbakti Luthfi Kurniawan Maghfirah Nur Fadilah Maheswari Cahyarani Widyadana Marganda Saut Parulian Sihombing Maria Faustina Buntaro Marlina Marlina Marlina Matondang, Nurhafifah Muhammad Bintang Waluya Nadia Sri Wahyuni Nadila Zahra Ariqinanty Nanang Supriyatna Nathasya Indriwan Ni Putu Eka Widiastuti Nita Rosadiya Nugraha, Muhammad Resky Nur Khoirunnisa Nuril Astuti Nuryanti Nuryanti Oktasyadita, Nasywa Purwanto Widodo Putri, Haurelia Syahnifa Rahardika, Himawan Rangga Aribawa Razyka Imayda Retno Julia Rahayu Rida Anisa Permata Rimbawan, Teguh Rizkilianti Hardian Anggianni Rizky Safitri Rusdiana, Aura Ratu Sabrina Fitria Rahmadani Salim, Abdurrahim Sarika Sarika Satria, Edo Senja Nuansari Siti Hidayati Sufyati HS Sumilir, Sumilir Supriyanto Supriyanto Supriyanto Supriyanto Suwandi Suwandi Sylviana Susanty Tati Handayani, Tati Tri Siswantini Uljanatunnisa Uljanatunnisa Uljanatunnisa Wibawaningsih, Ekawati Jati Yani Hendrayani Yeni Ekowati YUDI NUR SUPRIADI