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SUPPLY CHAIN MANAGEMENT IMPACT ON COMPANY’S FINANCIAL PERFORMANCE: EMPIRICAL EVIDENCE FROM INDONESIA Nahar, Aida; Chariri, Anis; Jatmiko Wahyu Prabowo, Tri
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.409 KB)

Abstract

Abstract- The company's financial performance is a significant aspect which can be affected by supply chain management. By knowing the supply chain procedure and financial performance of a company, one will be able to know the financial condition, business development, and the cash flow embedded in the company as well as the profit and income from the results of the company's business. The company's financial performance is measured by the profitability ratio of Return on Assets. This study uses supply chain management that is consistently listed in the Jakarta Islamic Index (JII) for 2014-2018 periods and has complete data that can be processed and analyzed. The result of this study shows that Turn Over Inventory and Total Asset Turn Over have a positive and significant effect on Return on Assets, and Debt to Asset Ratio has a negative and significant effect on Return on Assets. But Current Ratio, Cash Turn Over, and Debt to Equity Ratio have no effect on Return on Assets.
THE IMPACT OF CULTURE IN SHAPING ESG DISCLOSURE: A SYSTEMATIC REVIEW OF MULTINATIONAL PRACTICES Hasanah, Uswatun; Jatmiko Wahyu Prabowo, Tri
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2632

Abstract

The goal of this study is to comprehend how local culture affects ESG (Environmental, Social, and Governance) disclosure and how culture-influenced ESG innovation can enhance corporate sustainability performance. This study uses a systematic literature review (SLR) approach with the PRISMA method to consolidate relevant studies related to the impact of culture on ESG disclosure. The results show that local culture influences ESG disclosure through social and ethical values. Aligning ESG innovation with culture and institutional support enhances sustainability performance, thereby enhancing the effectiveness of the contextual ESG framework in achieving corporate sustainability. This study emphasizes the importance of a local, culture-based ESG framework and encourages the integration of cultural values in ESG reporting and innovation to support global sustainability. This research offers a new perspective on the impact of local culture on ESG transparency, enriching the literature with a cultural approach to build a more inclusive ESG framework