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All Journal PRISMA Jurnal Riset Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Research in Community Services International Journal of Quantitative Research and Modeling Transekonomika : Akuntansi, Bisnis dan Keuangan Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Study & Accounting Research Rahmatan Lil’alamin Journal of Community Services (RLA) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Fleksibel: Jurnal Pengabdian Kepada Masyarakat IIJSE Journal of International Accounting, Taxation and Information Systems
Maryani, Neni
Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Mathematics Physics Social Sciences Transportation Other

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Meningkatkan jiwa enterpreneur pada karang taruna Kelurahan Sukaraja Kecamatan Cicendo Kota Bandung Jayanti, Dwi; Maryani, Neni; Romli, Romli; Rahman R.Z, Ali; Yuniar L, Anisa
Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ruangcendekia.v2i1.563

Abstract

Terdapat permasalahan gizi di Pekon Pasir Ukir Kecamatan Pagelaran Kabupaten Pringsewu salah satunya yaitu balita stunting. Faktor penyebab terjadinya stunting yaitu kemiskinan, kurangnya asupan zat gizi makro dan mikro dalam jangan panjang, pengetahuan ibu, dan pendidikan ibu. Tujuan dari program ini yaitu untuk menurunkan prevalensi permasalah balita stunting melalui program-program yang akan dijalankan yang terdiri dari lima kegitan. Kegiatan MMD (Musyawarah Mufakat Desa) menggunakan metode Group discussion, edukasi gizi menggunakan metode diskusi, ceramah dan tanya jawab, konseling gizi menggunakan metode penyuluhan dua arah, demo masak dengan metode pendekatan, pelatihan kader dengan metode ceramah, praktik dan tanya jawab. Setelah dilakukan program ini terdapat perubahan pola perilaku ibu balita dan pengatahuan ibu balita meningkat.
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Financial Performance in the Consumer Cyclical Sector (Listed on the Indonesia Stock Exchange for Period 2020-2023) Puspitasari, Arum Diah; Maryani, Neni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5335

Abstract

This research primarily investigates how the disclosure of environmental, social, and governance (ESG) aspects influences the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2023. This research employs a quantitative approach, utilizing secondary data obtained from the official website of the IDX, specifically from the cyclical consumer sector. A purposive sampling method was used to select 16 cyclical consumer companies out of 164 listed on the IDX over four years, resulting in a dataset of 64 observations. Data analysis techniques, including classical assumption tests, multiple linear regression, t-tests, and F-tests, were performed using SPSS Version 29. The findings indicate that, partially, environmental disclosure significantly affects financial performance, whereas social and governance disclosures do not. Simultaneously, the combined disclosures of environmental, social, and governance aspects do not significantly influence financial performance.
Supervision of Structured Waste Management System Based on Separate Collection Scheme as Strategy for Economic Empowerment of The Community of Melong Village, Cimahi City Dzaky CP, Vicky; Hartikayanti, Heni Nurani; Maryani, Neni; Rahmah, Nunung Aini; Sastradipraja, Usman; Larasati, Anissa Yuniar; Purwanto; Binekas, Bani; Hartika, Wiwi
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1102

Abstract

The increasing volume of waste in Cimahi City has become an environmental and socio-economic challenge that demands sustainable and community-based management. This community service project aims to strengthen environmental awareness and economic empowerment through the implementation of a Structured Waste Management Monitoring System based on the Separate Collection Scheme (SKP) and the 4R principles (Replace, Reduce, Reuse, Recycle) in RW 07, Melong Village. The program uses a participatory approach that combines field surveys, workshops, and mentoring involving local residents, academics, and government representatives. Activities began with a situation analysis and coordination with the Melong Village Government, followed by educational sessions and practical demonstrations on waste sorting, recycling, and monitoring practices. Pre-test and post-test assessments showed a significant increase in residents' understanding of waste classification, monitoring mechanisms, and sustainable waste management practices. The implementation of the SKP model successfully drove behavioral change, fostered collective responsibility, and reduced dependence on municipal waste services. Furthermore, this initiative generated socio-economic benefits by motivating residents to develop recycling-based entrepreneurship such as waste banks, composting, and creative recycled products. The research findings demonstrate that integrated environmental education and participatory monitoring can effectively drive community transformation toward sustainability. Collaboration between academics, local government, and the community has resulted in a replicable model for structured, community-based waste management that contributes to environmental protection and economic resilience. In conclusion, this program not only addresses the local waste crisis but also lays the foundation for a circular economy framework at the village level, supporting Cimahi City's vision for a clean, resilient, and sustainable urban ecosystem. Keywords: Community empowerment, separate collection scheme, waste management, circular economy, Cimahi City
The Influence of Profitability on Firm Value with ESG Disclosure as a Moderating Variable Ardhea Kirana Putri Riwanda; Neni Maryani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9012

Abstract

This study investigates how a company’s profitability influences its firm value, while considering Environmental, Social, and Governance (ESG) disclosure as a moderating factor. Previous studies show inconsistent results regarding the profitability–firm value relationship, and limited research has explored the moderating role of ESG disclosure in the Indonesian context. Therefore, this study aims to examine whether profitability affects firm value and whether ESG disclosure strengthens this relationship. The research focuses on firms listed on the Indonesia Stock Exchange (IDX) during 2018–2024. Using a quantitative causal design, secondary data were collected from annual and sustainability reports of 273 data and analyzed using Moderated Regression Analysis (MRA). The findings indicate that higher profitability significantly enhances firm value, suggesting that financially strong firms are more attractive to investors. Moreover, ESG disclosure strengthens this relationship, implying that transparent and responsible sustainability reporting increases investor confidence and market valuation. These results support signaling theory, which posits that profitability and ESG disclosure act as credible signals of firm quality to the market. Overall, the study highlights the strategic importance of integrating financial and sustainability performance to create long-term corporate value.
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Value With Company Financial Performance As A Mediatıng Variable (Case Study of Banking Sector Companies Listed on The Indonesia Stock Exchange for the Period 2019-2023) Khotimah, Siti; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.126

Abstract

The increase in awareness of environmental, social, and governance (ESG) factors is prompting companies to incorporate ESG principles into their business practices, especially in the banking industry, which plays a crucial role in the financial system. This research seeks to explore how ESG disclosure affects a company's market worth, with financial performance acting as a key mediator. The inspiration for this study arises from contradictory results regarding the relationship between ESG and market value in the Indonesian banking sector. In this research, a quantitative method was employed to examine data from the annual and sustainability reports of banking institutions listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The researchers carefully selected their sample using a specific technique and ended up with 44 data points to analyse after removing any outliers. They utilised the Global Reporting Initiative (GRI) guidelines to evaluate ESG disclosure, Tobin's Q to estimate market value, and Return on Assets (ROA) to measure financial performance. The study included the use of simple linear regression and the Sobel test for mediation analysis. The results of their study indicated that ESG disclosure has a significant, positive effect on both market value and financial performance. Moreover, financial performance was found to positively influence market value and act as a mediator in the link between ESG disclosure and market value. These findings suggest that effective ESG disclosure can boost investor confidence by improving financial performance, ultimately leading to a positive impact on the company's market value.
The Effect of Online Communication and Use of Information Systems on Audit Quality Rendi Kusuma Natita; Neni Maryani
International Journal of Quantitative Research and Modeling Vol. 4 No. 2 (2023): International Journal of Quantitative Research and Modeling
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v4i2.442

Abstract

During the Covid-19 pandemic it became a challenge for the Public Accounting Firm to carry out audit procedures. During the Covid-19 pandemic, physical meetings or communication between auditors or public accountants and a company's clients were limited, so these meetings, which were generally held face-to-face, became online meetings. The main obstacle for auditors or public accountants during the Covid-19 pandemic is that the audit procedures that must be carried out for the 2020 financial statements will be different from the previous year. In general, audit engagements or communication with clients to obtain audit evidence is carried out face-to-face, but to reduce the spread of the Covid-19 virus, such communication is carried out online. Of course, these communication issues must still be guided by Auditing Standard 260 regarding communication with those charged with governance. This study aims to determine the effect of online audit communication and the use of information systems on audit quality. This research is research with the aim of testing the hypothesis. Studies that engage in hypothesis testing usually explain the nature of a particular relationship or determine the independence of two or more factors in a situation. This study uses an explanatory method where the researcher wants to find the cause of one or more problems. This study aims to determine the effect of online audit communication and the use of information systems on audit quality. This research is research with the aim of testing the hypothesis. Studies that engage in hypothesis testing usually explain the nature of a particular relationship or determine the independence of two or more factors in a situation. This study uses an explanatory method where the researcher wants to find the cause of one or more problems. This study aims to determine the effect of online audit communication and the use of information systems on audit quality. This research is research with the aim of testing the hypothesis. Studies that engage in hypothesis testing usually explain the nature of a particular relationship or determine the independence of two or more factors in a situation. This study uses an explanatory method where the researcher wants to find the cause of one or more problems.
The Influence of Environmental, Social, Governance (ESG) and Company Size on Stock Returns (Case Study of Mining Sector Companies Listed on the IDX 2016-2023 Period) Dilfah Fadiah Dzul Karnaen; Neni Maryani
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.125

Abstract

The variability in stock performance within the Indonesian mining industry provides a stimulus to investigate the determining factors, such as the disclosure of Environmental, Social, and Governance (ESG) information and the size of the company. The main aim of this study is to evaluate the influence of ESG factors and company size on the performance of stocks. The research adopts a quantitative approach with a focus on description. Information is collected from the annual and sustainability reports of specific companies. Purposive sampling method was employed to choose 7 companies in the mining industry that are listed on the Indonesia Stock Exchange from 2016 to 2023, resulting in a total of 52 data points. The outcomes of the regression analysis revealed that individual ESG factors and the size of the company did not have a significant impact on stock returns. Moreover, when taken into account collectively, ESG factors and company size also did not show any significant influence on stock returns. This investigation suggests that investors in the mining sector do not give much importance to these aspects while making investment choices.
Co-Authors Ali Rahman R.Z Anisa Yuniar L Ardhea Kirana Putri Riwanda AYU LESTARI Binekas, Bani Dilfah Fadiah Dzul Karnaen Dwi Jayanti Dwi Jayanti Dzaky CP, Vicky Dzaky, Vicky Eka Intan Kumala Putri Hartika, Wiwi Heni Nurani Hartikayanti Herdiman, Indri Juddy Prabowo Larasati, Anissa Yuniar Lestari, Dwi Indah Madany, Annisa Lantang Marlina Natita, Rendi Kusuma Nurismadanti, Ilfa Febrina Purwanto Puspitasari, Arum Diah Rahmah, Nunung Aini Rahman R.Z, Ali Rendi Kusuma Natita Rengganis, Pusparini Romli Romli Romli Romli, Romli Rudiana . Rudiana Rudiana, Rudiana Sastradipraja, Usman Siti Khotimah Tania Adialita Tuti Herawati Usman Sastradipraja Veronika Santi Paramita Yuniar L, Anisa