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From Literacy to Inclusion: The Role of Financial Consultants in Improving Financial Accessibility and Well-being Romi Kurniadi; Dwi Rayana Siregar; Sri Wahyuni; Sudawan Supriadi; Fadilla Ulfah; Destri Yaldi
Jurnal Pemberdayaan Masyarakat Vol 4, No 2 (2025)
Publisher : Yayasan Keluarga Guru Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46843/jpm.v4i2.369

Abstract

Financial literacy is critical to enhancing the financial well-being of individuals and families, yet a strong understanding alone does not guarantee effective financial decision-making. Financial consultants are key in bridging the gap between knowledge and action. This study analyzes recent trends in financial consultant services and financial literacy using a PRISMA-based systematic review method. Data were gathered from multiple scholarly databases and analyzed through bibliometric techniques to identify publication patterns and keyword relationships. Results reveal that individuals with high financial literacy are more likely to seek professional advice, while those with low literacy levels remain hesitant. Financial technologies such as robo-advisors have emerged as complementary tools but have not replaced human advisors. The study concludes that strengthening regulations, expanding access to financial consulting for lower-middle-income groups, and integrating technology are essential strategies. This research contributes to the scientific field by highlighting the interplay between financial literacy, advisory services, and technology, offering a pathway to more inclusive financial well-being.
SUSTAINABILITY REPORTING QUALITY IN THE BASIC MATERIALS SECTOR OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sri Wahyuni; Mukhzarudfa Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 3 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i3.3629

Abstract

This study aims to examine the quality of Environmental, Social, and Governance (ESG) reporting and its relationship with the performance and resilience of Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Based on stakeholder theory and legitimacy theory, this study analyzes the effect of ESG risk transparency on operational stability and market trust. The method used is content analysis with a priori coding based on GRI G4 indicators on 11 companies selected through purposive sampling. The results show a significant transformation in ESG risk profiles; issuers such as TINS, ANTM, SMGR, and INTP successfully achieved the lowest risk category (Negligible to Low Risk) by 2024. The findings reveal that ESG risk management has a strong linear correlation with operational efficiency and access to green financing. Conversely, companies categorized as Severe Risk are more vulnerable to regulatory pressure and market volatility. This study confirms that ESG compliance is a crucial determinant in closing the legitimacy gap and enhancing global competitiveness. The practical implications emphasize the importance of integrating green technology and transparent governance for the basic materials sector to ensure business sustainability in the low-carbon economy era. Kata kunci: Sustainability Report, ESG (Enviromental, Social, and Governance), Firm Performance.