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All Journal Eastasouth Journal of Effective Community Services PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Thierry Charlson Lohart
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Education Social Sciences Other

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The ESG Dilemma in Indonesia’s Metal & Others Mineral Firms: Evaluating Corporate Social Responsibility and Good Corporate Governance Effects the Financial Performance: Dilema ESG pada Perusahaan Logam & Mineral Lainnya di Indonesia: Evaluasi Dampak Corporate Social Responsibility dan Good Corporate Governance terhadap Kinerja Keuangan. Thierry Charlson Lohart; Susan Grace V. Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.328

Abstract

This study examines the impact of Corporate Social Responsibility and Good Corporate Governance on Financial Performance in Indonesia's metal and mineral mining sector from 2021 to 2024. Through quantitative analysis of secondary data from eight companies' financial, sustainability, and annual reports, multiple linear regression was employed alongside classical assumption tests and hypothesis testing. Results demonstrate that both variables significantly enhance Financial Performance individually and collectively. The t-test value for Corporate Social Responsibility was 2.258 and Good Corporate Governance was 3.353 surpassed the critical value of 2.0423 at significance levels below 0.05, while the F-test result of 18.450 (p < 0.001) confirmed their combined effect. With an R² of 0.560, these factors explain 56% of performance variance, indicating their substantial influence. The findings highlight how integrating these practices into corporate strategy can improve financial sustainability and risk management, offering valuable insights for corporate leaders and policymakers in promoting sustainable mining operations, while establishing a basis for further research on additional performance determinants.
Community Empowerment Through Transparency and Accountability of Village Funds as an Effort to Increase Resource Potential and Independence in Pematang Johar Village Linda Wahyu Marpaung; Jefri Jefri; Yannuke Patricia Siahaan; Muhammad Hafiz Abd.Rashid; Sipnarong Kanchawongpaisan; Pan Bao Giang; Thierry Charlson Lohart
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.510

Abstract

This community service activity aims to strengthen transparency and accountability in the management of Village Funds as an effort to increase the potential of resources and independence of Pematang Johar Village, Deli Serdang Regency. The program is implemented through observation, socialization, implementation, and evaluation stages, which are designed to identify village needs, increase the capacity of officials, and strengthen technology-based village governance. The results of the activities show that Pematang Johar Village has a strong commitment to realizing good governance through the use of the Siskeudes application, the implementation of digital village services, and the capacity building of village officials in administrative and financial management. In addition, the potential for rice field ecotourism that is developing in the village contributes greatly to strengthening the local economy and empowering the community. Through strengthening transparency, accountability, and community participation, this program contributes to promoting village independence and supporting sustainable development.
Co-Authors Jefri Jefri Linda Wahyu Marpaung Muhammad Hafiz Abd.Rashid Pan Bao Giang Sipnarong Kanchawongpaisan Susan Grace V Nainggolan Yannuke Patricia Siahaan