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All Journal Jurnal Penelitian Manajemen Terapan (Penataran) Jurnal Ilmu Sosial dan Humaniora
Sri Anom Amongjati
UPN Veteran Yogyakarta
Economics, Econometrics & Finance

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FINANCIAL SUSTAINABILITY: ASSESSING THE INFLUENCE OF RISK MANAGEMENT ON SUSTAINABILITY REPORTING AND CORPORATE FINANCIAL PERFORMANCE Alfistia Maradidya; Sri Anom Amongjati
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 2 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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Abstract

This study aims to examine the influence of risk management on sustainability reporting and financial performance of mining sector companies in Indonesia. A quantitative approach was employed, using secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange during the period 2020–2022. Data analysis was conducted using multiple linear regression and Sobel mediation tests to assess the role of sustainability reporting as a mediating variable. The findings indicate that risk management has a positive and significant effect on the quality of sustainability reporting and directly influences financial performance. Furthermore, sustainability reporting partially mediates the relationship between risk management and corporate financial performance. These results highlight that integrating risk management with sustainability reporting strategies can strengthen stakeholder trust, improve performance, and support long-term financial sustainability.
Struktur Lapisan Sosial & Potensi Pemuda dalam Mendorong Pembangunan Desa Wisata di Yogyakarta Sri Anom Amongjati; Sayyid Al Bahr Maulana; Sofyan Sjaf
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 3 (2025): September 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v4i3.5416

Abstract

The status of Wukirsari Village as a tourist village has not been able to overcome social and economic inequality between levels of society, thus giving rise to the need for a more inclusive development strategy. With cultural, ecological, and historical advantages and its status as a Tourist Village, it does not guarantee that the impact of development is felt evenly by the community. The quantitative approach in this study shows that 16% of families are in the lower class with differences in terms of economic expenditure, access to training, and economic skills that are quite significant with the upper class. Likewise, the Gini Index with a score of 0.409 indicates moderate inequality in terms of expenditure distribution. Solutions are needed to reduce inequality and equalize development, one of which is to encourage the role of youth in village development. With the potential of youth who are good at leadership participation and health-welfare, supported by increased education, it is hoped that youth can become agents of change in society in supporting development. This study shows the economic characteristics of each level of society, the inequality they experience and emphasizes the importance of the strategic role of youth in reducing inequality through increased capacity, active participation in development, and support for inclusive village policies.
Co-Authors Alfistia Maradidya Sayyid Al Bahr Maulana Sofyan Sjaf