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Increasing Corporate Value through ESG: The Role of Financial Performance as a Mediating Variable Fanniya Dyah Prameswari; Mona Tiorina Manurung
Indonesian Journal of Applied Accounting and Finance Vol. 6 No. 1 (2026): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v6i1.15647

Abstract

This research investigates how ESG implementation impacts Firm Value and explores whether financial performance acts as a mediating variable. Additionally, it assesses the influence of board meeting frequency and board size on Firm Value. The study uses a quantitative methodology, analyzing panel data from companies listed on the ESG IDX during the 2023–2024 period through regression analysis techniques. The findings show that companies demonstrating stronger ESG practices and corporate governance quality typically receive higher investor confidence and more favorable market ratings, leading to an increase in Firm Value. However, neither board meeting frequency nor board size was found to have a statistically significant effect on Firm Value in this model. The mediation analysis also reveals that financial performance does not mediate the relationship between ESG implementation, board meeting frequency, or board size and Firm Value. Thus, these factors appear to influence Firm Value more directly rather than indirectly through changes in financial performance within the observed sample.
Pendampingan Manajemen Digital UMKM Qmax Water: Integrasi Operasional, Pemasaran Media Sosial, dan Pencatatan Keuangan di Kota Bandung Arum Tri Wahyuni; Fanniya Dyah Prameswari; Mona Tiarona Manurung; Galih Panjalu Pramono; Dyah Purwaningrum
Dedikasi: Jurnal Pengabdian Lentera Vol. 3 No. 01 (2026): Januari 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v3i01.1182

Abstract

Usaha Mikro, kecil dan menengah menghadapi tantangan dalam mengelola operasional dan pemasaran secara berkelanjutan di tengah perkembangan teknologi digital. Salah satunya bentuk penguatan kapasitas usaha dapat dilakukan melalui kegiatan pengabdian kepada masyarakat berbasis pendampingan. Kegiatan ini bertujuan untuk mendapmingi UMKM QMAX WATER di Kota Bnding dalam penguatan manajemen operasional dan pemasaran digital yang telah berjalan. Metode yang digunakan adalah pendampingan masayarakat berbasis problem solving melalui observasi partisipatif, diskusi dan praktik langsung bersama mitra usaha. Hasil kegiatan menunjukan bahwa QMAX WATER telah memiliki sistem operasional yang baik serta pemanfaatan pemasaran digital melalui media sosial Instagram dan Tiktok yang berkontribusi signifikan terhadap pendapatan usaha. Pendampingan membantu mitra memahami keterkaitan antara operasional, pemasaran digital dan pencatatan keuangan secara lebih terstruktur. Kegiatan ini memberikan manfaat nyata dalam meningkatkan pemahaman manajemen digital dan mendukung keberlanjutan usaha UMKM secara mandiri.
Pendampingan Pembuatan Strategi SWOT untuk Pengembangan Bisnis Albania Coffee & Resto Mona Tiorina Manurung; Fanniya Dyah Prameswari
JURPIKAT Vol 6 No 4 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i4.2584

Abstract

To remain competitive and achieve sustainable growth, business actors must formulate appropriate strategies that align with their business type and potential. One effective strategic approach is SWOT analysis, which assesses a business’s strengths, weaknesses, opportunities, and threats. Albania Coffee & Resto faces challenges in analyzing internal and external factors, making it unprepared both managerially and operationally to handle surges in customer volume. This has led to a decline in service quality, as reflected in customer complaints and negative reviews on Google Review. This Community Service Program was conducted through training in SWOT analysis and assistance in formulating strategies based on the resulting SWOT diagram. Based on the IFAS and EFAS matrices, Albania Coffee & Resto is positioned in Quadrant I, indicating that an aggressive (SO) strategy is the most suitable approach. A satisfaction questionnaire showed increased partner understanding in systematically developing long-term business strategies.