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Galang Yoga Prawira
Institut Ahmad Dahlan Probolinggo, Indonesia

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Analisis Kualitas Pengungkapan Lingkungan dan Dampaknya terhadap Nilai Perusahaan Publik Indonesia Muhammad Abdul Yunus; Galang Yoga Prawira
Management Innovation Business Journal Vol. 1 No. 1 (2026): Juli
Publisher : Journal-aharesearch.com

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This study examines the effect of environmental disclosure quality on the value of Indonesian publicly listed companies. The research applies an explanatory quantitative approach using panel data obtained from annual reports, sustainability reports, and stock market information of non-financial companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The final sample consists of 42 companies with 168 firm-year observations from manufacturing, mining, and energy sectors. Environmental disclosure quality is measured using a content analysis index based on information depth, quantitative disclosure, and reporting consistency, while firm value is proxied by Tobin’s Q and analyzed using a fixed effect panel regression model. The findings indicate that environmental disclosure quality has a positive and significant effect on firm value, suggesting that investors perceive transparent environmental reporting as a credible signal of corporate sustainability and lower information asymmetry. This study contributes by developing a substance-based environmental disclosure measurement framework aligned with recent sustainability reporting regulations in Indonesia.
Strategi Manajemen Risiko dalam Proses Distribusi Gula di Kabupaten Probolinggo Mariatul Qibtiyah; Galang Yoga Prawira
Management Innovation Business Journal Vol. 1 No. 1 (2026): Juli
Publisher : Journal-aharesearch.com

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Rice distribution is an important component of food supply chain sustainability; however, its implementation still faces various operational risks that may affect delivery timeliness, product quality, and company efficiency, particularly in local-scale rice distribution businesses. This study aims to analyze risk management in the rice distribution process at PT. AMANAH Sumber Ekonomi, Kademangan Sub-district, Probolinggo Regency, through risk identification, analysis, evaluation, and the formulation of risk treatment strategies based on the ISO 31000:2018 framework. This study employs a descriptive qualitative approach. Data were collected through direct observation, in-depth interviews, and documentation, with informants selected purposively based on their involvement in and knowledge of distribution activities. Data analysis was conducted through data condensation, data display, and conclusion drawing and verification, integrated with the risk management stages of ISO 31000:2018. The results identify five main operational risks: delivery delays caused by weather and road conditions, rice quality deterioration due to inappropriate moisture content, sack damage during loading and unloading, operational vehicle damage due to inadequate maintenance, and administrative errors in shipping documents. The analysis of likelihood and impact indicates that delivery delays and rice quality deterioration represent high-level risks and require priority treatment. The study concludes that risk management should be strengthened through adaptive distribution scheduling, moisture-content control, packaging inspection, regular vehicle maintenance, and shipping document verification to improve distribution effectiveness, reduce potential operational losses, and strengthen the resilience and reliability of the company’s operations.