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All Journal Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Accounting and Investment Jurnal Kajian Akuntansi Jurnal Analisis Bisnis Ekonomi ACCRUALS (Accounting Research Journal of Sutaatmadja) Proceeding of National Conference on Accounting & Finance Jurnal Pasar Modal dan Bisnis TSARWATICA (Islamic Economic, Accounting, and Management Journal) Business Review and Case Studies Indonesian Capital Market Review Proceeding ISETH (International Summit on Science, Technology, and Humanity) Amal: Jurnal Ekonomi Syariah Jurnal Medika: Medika JABI (Journal of Accounting and Business Issues) Jurnal Analisis Bisnis Ekonomi DIMENSIA (Diskursus Ilmu Manajemen STIESA) Journal of Current Studies in SDGs Journal of Current Studies in SDGs Gapura (Garba Pembangunan Masyarakat)
Estu Widarwati
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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FINANCIAL LITERACY FOR FINANCIAL RESILIENCE AMONG GIG WORKERS OF THE RIDE-HAILING SERVICE SECTOR IN SUBANG Estu Widarwati; Carissa Salsabila; E Wityasminingsih
Gapura (Garba Pembangunan Masyarakat) Vol. 3 No. 1 (2025): Oktober
Publisher : STIESA-PRESS

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Abstract

The growth of the gig economy has created a new category of workers with income that is often unstable, raising questions about their ability to manage finances and withstand economic shocks. This study aims to analyze the financial literacy for financial resilience among ride-hailing gig workers in Subang Regency. This study investigates the impact of financial literacy on financial resilience among university students in Subang, West Java. The literacy activity was conducted in September 2025 with 50 randomly selected gig workers of the ride-hailing service sector in Subang. The stages of implementing activities include distributing structured questionnaires and evaluating feedback using quantitative, descriptive, and exploratory approaches. Using a quantitative approach, data were collected through questionnaires distributed to students. Findings indicate that he results show that gig workers in Subang have a very good level of financial literacy (87.7%) and financial resilience (87.5%), with the strongest aspects found in debt control and long-term financial planning, while knowledge of interest rates and income stability remain relatively weak. There is strong evidence of financial literacy on financial resilience. The findings highlight the importance of financial literacy in strengthening financial resilience, while also suggesting that other factors such as income, working hours, and social support are influential.
Sustainable Practices and Sustainable Resource Efficiency: Case of Subang’s MSMEs Widarwati, Estu; Nurmalasari, Nunik; Zorafiyan, Devran Firmansyah; Rahmah, Nur Fika Aulia
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 2 (2026): MEI
Publisher : STIESA Press

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Abstract

This research emphasizes the importance of implementing sustainable practices in Micro, Small, and Medium Enterprises (MSMEs) in optimizing sustainable resource efficiency. This study aims to find out the extent of sustainable practices on resource efficiency in MSMEs in Subang Regency, especially Subang District by 2025. The methodology of this study uses a quantitative method with verifiable descriptive statistical analysis, data was collected through questionnaires, literature studies, and observations with a sample of 40 respondents. The data obtained were analyzed using classical assumption tests, simple linear regression, and hypothesis tests using the SPSS 2025 analysis tool. The results showed that the implementation of sustainable practices had a significant influence on resource efficiency, with a contribution of 34.4%. Sustainable practices in MSMEs in Subang Regency, especially Subang District, have important implications that can improve the efficiency of resource use. This research can encourage MSMEs actors to be more aware of the importance of implementing sustainable practices.
Corporate Life Cycle and Dividend Policy after Economic Uncertainty: Is Cash Holding Important for SDG 8? Estu Widarwati; Nurul Rohmah Rofiah; E. Wityasminingsih
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.166

Abstract

Objective: Corporate recovery activities require adequate financial resources to support operations, investments, and business sustainability under both normal and uncertain economic conditions. To examine the mediating role of cash holding in the relationship between the corporate life cycle and dividend policy, providing insights into sustainable financial decision-making that support Sustainable Development Goal (SDG) 8 on sustainable economic growth. Method: Employing a quantitative approach using panel data from 63 non-financial companies listed on the IDX during the 2017–2021 period, resulting in 315 firm-year observations. Corporate life cycle is measured using retained earnings to total assets (RE/TA) and retained earnings to total equity (RE/TE), while dividend policy is proxied by the dividend payout ratio. Panel data regression and the Sobel test are used to test the proposed hypotheses. Results: The findings indicate that dividend policy is significantly influenced by the corporate life cycle. The results also show that cash holding is affected by the corporate life cycle and has a significant positive effect on dividend payments among Indonesian non-financial firms. However, the Sobel test does not provide strong evidence that cash holding mediates the relationship between the corporate life cycle and dividend policy. Novelty: Extending prior literature by examining the mediating role of cash holding in the relationship between corporate life cycle and dividend policy within an emerging market context. The findings highlight the importance of aligning cash management decisions with corporate life cycle stages to support sustainable financial performance, business resilience, and SDG 8.
Corporate Life Cycle and Dividend Policy after Economic Uncertainty: Is Cash Holding Important for SDG 8? Estu Widarwati; Nurul Rohmah Rofiah; E. Wityasminingsih
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.166

Abstract

Objective: Corporate recovery activities require adequate financial resources to support operations, investments, and business sustainability under both normal and uncertain economic conditions. To examine the mediating role of cash holding in the relationship between the corporate life cycle and dividend policy, providing insights into sustainable financial decision-making that support Sustainable Development Goal (SDG) 8 on sustainable economic growth. Method: Employing a quantitative approach using panel data from 63 non-financial companies listed on the IDX during the 2017–2021 period, resulting in 315 firm-year observations. Corporate life cycle is measured using retained earnings to total assets (RE/TA) and retained earnings to total equity (RE/TE), while dividend policy is proxied by the dividend payout ratio. Panel data regression and the Sobel test are used to test the proposed hypotheses. Results: The findings indicate that dividend policy is significantly influenced by the corporate life cycle. The results also show that cash holding is affected by the corporate life cycle and has a significant positive effect on dividend payments among Indonesian non-financial firms. However, the Sobel test does not provide strong evidence that cash holding mediates the relationship between the corporate life cycle and dividend policy. Novelty: Extending prior literature by examining the mediating role of cash holding in the relationship between corporate life cycle and dividend policy within an emerging market context. The findings highlight the importance of aligning cash management decisions with corporate life cycle stages to support sustainable financial performance, business resilience, and SDG 8.
Pelatihan Budidaya Jamur Keberuntungan Abadi (JAKABA) Sebagai Pupuk Tanaman di Sekolah Dasar Firdaus Yuni Dharta; Suhartini Khalik; Hazairin Nikmatul Lukma; Eri Ester Khairas; Estu Widarwati; Siti Nurhayati; Riastuti Kusuma Wardani; Nana Meily Nurdiansyah; Ika Purnama Sari
Jurnal Medika: Medika Vol. 4 No. 3 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/3y8jxw44

Abstract

This community service project aimed to educate elementary school students on sustainable agriculture through hands-on training in cultivating oyster mushrooms (Pleurotus ostreatus) using JAKABA—a fermented mixture of coconut water and banana stem—as an organic growing medium and fertilizer. The training involved 15 students from grades 4 and 5 at Budi Mulya Elementary School and was conducted over two weeks using participatory and experiential learning methods. Results from pre- and post-training assessments indicated a significant increase in students’ knowledge about organic waste utilization, mushroom cultivation, and the benefits of JAKABA. The students showed high engagement and enthusiasm, with over 90% expressing interest in continuing the practice at home. Mushroom growth success reached 90%, demonstrating the effectiveness of JAKABA as a sustainable medium.The program successfully integrated environmental awareness, scientific learning, and life skills education. It also promoted character development and entrepreneurship among young learners. This initiative serves as a replicable model for environmentally-based learning in elementary education.
The Impact of ESG Scores on Sustainable Banking Performance: Evidence from Islamic and Conventional Banks in Indonesia Estu Widarwati; Gelia Rahma; Robit Kisey Gardenas; E Wityasminigsih; Ardhia Indrani Davina
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1751

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) Score on Sustainable Banking Performance in banks listed on the Indonesia Stock Exchange during the 2023–2025 period. As ESG has become an important pillar of sustainable finance, understanding its impact on banking performance is increasingly relevant, particularly from the perspective of long-term value creation and ethical governance. The study is grounded in Financial Management Theory and supported by Stakeholder Theory and Signaling Theory to explain the relationship between ESG implementation and sustainable banking performance. A quantitative approach was employed using secondary data from annual reports and ESG disclosures of 36 listed banks, resulting in 108 firm-year observations selected through purposive sampling. Sustainable Banking Performance was proxied by ROA Growth, while Bank Size was included as a control variable. Data were analyzed using Panel Estimated Generalized Least Squares (Panel EGLS) with Cross-section Weights. The findings indicate that ESG Score has a negative but insignificant effect on Sustainable Banking Performance, suggesting that the benefits of ESG implementation are not immediately reflected in short-term profitability. Conversely, Bank Size has a positive and significant effect, indicating that larger banks possess greater capacity to maintain sustainable financial performance. These findings imply that ESG implementation should be viewed as a long-term strategic investment rather than a short-term profitability driver. From the perspective of sustainable and Islamic finance, the findings also suggest that the success of ESG implementation should not be assessed solely by short-term financial outcomes but also by its contribution to ethical governance, stakeholder welfare, and long-term sustainability. This study contributes to the sustainable finance literature by providing recent empirical evidence from the Indonesian banking sector while enriching the discussion of ESG implementation through the perspective of Maqashid Shariah.
Co-Authors Ade Dian Masrur Ahmad Arif Zulfikar Amelia Eka Wanda Anadyas Putri Mulya Wijaya Anadyas Putri Mulya Wijaya Anita Sapitri Agustin Anjar Gustian Annisa Herdianti Apriandi, Devy Widya Ardhia Indrani Davina Arizal Hamizar Asep Solihin Audina, Revina Nita Ayu Sugimah Ayu Sugimah Azhara Feriana Gymnastiar Azhara Feriana Gymnastiar Bahrul Mulki Hambali Beby Aryanti Bismantara Carissa Salsabila Dahlia Novita Putri Dahlia Novita Putri Deden Ramdan Devi Delviyani Devi Delviyani DEWI SARTIKA Dewi Sartika E Wityasminigsih E Wityasminigsih E Wityasminingsih E Wityasminingsih E. Wityasminingsih E. Wityasminingsih E. Wityasminingsih, E. Wityasminingsih Erika Safrina Azizah Erny Wityasminingsih Euis Yunita Purnama Sari Firdaus Yuni Dharta Gelia Rahma Gugyh Susandy Hana Afifah Fauziah Helna Hetriana Holle, Mohammad. H Ika Purnama Sari Indra Maulana Ivan Yusriful Fajar Jashinta Efril Khairas, Eri Ester Khalik, Suhartini Kuncorosidi, Kuncorosidi Lukma, Hazairin Nikmatul Lulu Noviawati Mega Mustika Sari Mega Mustika Sari Moeljono Muhamad Zazim Mulyawati, Selvi Mulyawati, Selvi Mutqi Sopiawadi Nabilla Nur Rohmah Nana Meily Nurdiansyah Nenden Ayu Novia Rahmadani Nugraha, Muhamad Mugi Nunik Nurmalasari Nur Choirul Afif Nurul Hamidah Nurul Rohmah Rofiah Pindy Kurnia Virda Pipit Rengganis Pupung Purnamasari Rahmah, Nur Fika Aulia Riastuti Kusuma Wardani Rina Yuni Astuti Rispa Siti Nurhasanah Robit Kisey Gardenas Rohmah, Nabila Nur Selda Sendara Shinta Qurrota Aini Siti Nurhayati Soni Karmila Sri Mulyati Tigin Lugiani Tulus Haryono, Tulus Vidia Apriliani Zazim, Muhamad Zorafiyan, Devran Firmansyah Zurita Binti Mohd Saleh Zurita bt Mohd Saleh