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Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan di Sektor Energi dengan Risiko sebagai Mediator Risyona, Vania; Tannia, Tannia
Business Management Journal Vol 21, No 1 (2025): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/bmj.v21i1.8129

Abstract

The development of financial performance analysis, sustainable finance, and risk management in Indonesia has put pressure on companies to improve their social responsibility. This study aims to look at the correlation between CSR (Corporate Social Responsibility), with financial performance, and risk as a mediator in companies in the IDX energy sector whose business activities are closely related to the environment. This research is descriptive quantitative with the help of SMART-PLS 4.0.9.9 as a statistical tool to process panel data from 27 samples of companies in the IDX energy sector during 2021-2023 with a total of 81 observations. KLD (Kinder, Lydenberg, and Domini's) Measurement is used as a proxy for CSR. Meanwhile, financial performance is measured by 2 approaches, namely accounting based measures and market based measures. The risk variable is measured based on the standard deviation of the daily stock return. This study found that CSR has a significant relationship with the company's financial performance. However, there is no significant relationship between CSR and risk, risk and financial performance, and risk as a mediating variable, in companies in the energy sector on the IDX 2021-2023. The results of this study indicate that CSR can contribute to improving the company's financial performance, so stakeholders can pay attention to this aspect. The limited research time covering 3 years of observation will limit data coverage and not reflect long-term trends. In addition, the proxies used have limitations in interpreting the results as a whole. Future research is expected to develop this study in reviewing the influence of both the energy sector and other sectors.
INVESTASI CERDAS DAN BISNIS WARALABA: JALAN MERAIH KESUKSESAN BISNIS Rembulan, Glisina Dwinoor; Tannia, Tannia; Susilo, Sophia Reni; Christy, Lavina; Krisna, Ferry
Jurnal Pengabdian dan Kewirausahaan Vol 9, No 2 (2025): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v9i2.9098

Abstract

Investasi cerdas dan bisnis waralaba merupakan dua pilar penting dalam membangun kemandirian ekonomi serta meningkatkan daya saing wirausaha. Artikel ini membahas strategi literasi keuangan sejak usia muda, pemilihan instrumen investasi yang tepat, serta peluang pengembangan bisnis waralaba yang berkelanjutan. Melalui kajian literatur dan praktik terbaik dari para pakar serta pelaku usaha, diperoleh pemahaman bahwa literasi finansial berperan signifikan dalam mendukung perencanaan keuangan individu, menghindarkan dari risiko investasi bodong, serta mendorong keberanian memulai bisnis. Bisnis waralaba, sebagai salah satu model kewirausahaan modern, menawarkan keunggulan berupa merek yang telah dikenal, sistem yang terstandarisasi, serta peluang ekspansi yang lebih cepat dibandingkan usaha konvensional. Hasil pembahasan menunjukkan bahwa kombinasi antara investasi cerdas dan pemilihan waralaba yang tepat menjadi kunci bagi wirausaha untuk meraih keberhasilan bisnis. Temuan ini menegaskan pentingnya integrasi literasi keuangan dan strategi kewirausahaan dalam membentuk generasi wirausaha yang tangguh, adaptif, dan berdaya saing global.
Factors Influencing Bank Profitability: A Study of Indonesian Commercial Banks Laurencia Meidi; Tannia Tannia
Petra International Journal of Business Studies Vol. 8 No. 1 (2025): JUNE 2025
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/petraijbs.8.1.88-97

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Loan to Deposit Ratio (LDR) on Return on Asset (ROA) at Go Public Commercial Banks listed on the Indonesia Stock Exchange during the period 2020 to 2023. The method employed in this research is a purposive sampling technique, utilizing secondary data from the official website of the Indonesia Stock Exchange (IDX) and a quantitative approach. This research was conducted by collecting all secondary data, such as financial data from each sample, to be processed and analyzed. Hypothesis testing uses panel data regression analysis using SPSS version 30. Based on the research findings, CAR and LDR have no significant effect on ROA, while NIM and NPL exhibit a substantial impact on ROA. Strong CAR does not always guarantee bank profitability, as high cost of funds can still burden operational performance. LDR does not affect ROA, as profitability depends more on credit quality than credit volume. Poor credit assessment increases risk, limiting LDR's impact. Higher NIM indicates greater interest income from productive assets, leading to increased bank profitability. A high NPL ratio indicates poor credit quality and potential operational losses, which in turn lowers the return on assets (ROA). Therefore, maintaining a low NPL is essential.