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All Journal Journal of Accounting and Investment MBR (Management and Business Review) International Journal of Supply Chain Management The International Journal of Business Review (The Jobs Review) Jurnal Mantik Jurnal Ekonomi Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Review on Islamic Accounting Management and Sustainability Jurnal Pengabdian Siliwangi EKOBIMA Ekonomi Bisnis dan Manajemen
Badruzaman, Jajang
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Pengaruh Return On Equity, Current Asets Terhadap Firm Value Survei Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2012-2022 Purnamasari, Dini; Kusmayadi, Dedi; Badruzaman, Jajang; Ansori, Ilman
EKOBIMA Vol. 1 No. 2 (2023): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2023
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v1i2.1647

Abstract

The research aimed to analyze the influence of Return On Equity, Current Asets on firm value of food and beverage manufacturing companies wich resgistered in Indonesia stock exchange (idx) at 2012-2022 parrtialy.This research object cover the ROE,CR, and PBV. Data type used was secondary datas that was annual financial report from each industry which analyzed by Panel Data Regression. Result of thr research show that : Return On Equity has positive impact on firm value and Current Asets has negative effect on firm value.
PEMBERDAYAAN MASYARAKAT DESA SELASARI MELALUI PENINGKATAN KETERAMPILAN WIRAUSAHA BERBASIS EKONOMI KREATIF DALAM MEWUJUDKAN BISNIS BERKELANJUTAN Dermawan, Wildan Dwi; Badruzaman, Jajang; Hermansyah, Iwan; Sanjayyana, Adzka Rosa; Kurniawan, Kurniawan
Jurnal Pengabdian Siliwangi Vol 11, No 1 (2025)
Publisher : LPPM Univeristas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jsppm.v11i1.16645

Abstract

Tujuan dan target pengabdian kepada masyarakat skema program pengabdian berbasis kewirausahaan (PPBK) berlokasi di Desa Selasari, di Kabupaten Pangandaran, Jawa Barat. Potensi ekonomi besar tetapi menghadapi tantangan seperti tingkat pengangguran tinggi dan kurangnya akses pemasaran digital. Pendekatan holistik diperlukan untuk meningkatkan kesejahteraan. Pemberdayaan wirausaha lokal dianggap sebagai solusi berkelanjutan dengan potensi menciptakan lapangan kerja baru dan memperluas pemasaran. Namun, pemahaman mendalam tentang potensi dan tantangan lokal diperlukan. Peningkatan keterampilan wirausaha pada UMKM sebagai usaha meningkatkan kesejahteraan masyarakat dan mengatasi masalah pengangguran dan kemiskinan. Tujuan Kegiatan pengabdian pada masyarakat yang dilaksanakan merupakan bentuk partisipasi dalam mendukung dan mengembangkan kewirausahaan sesuai dengan visi Universitas Siliwangi yaitu menjadi perguruan tinggi unggul berwawasan kebangsaan dan berkarakter wirausaha. Kegiatan pengabdian ini digagas untuk memfasilitasi dan mendukung masyarakat Desa Selasari dalam mengembangkan kewirausahaan, dengan cara workshop dan sosialisasi dengan tujuan untuk meningkatkan keterampilan wirausaha. Metode pelaksanaan PPBK dengan pelaksanaan workshop dan sosialisasi dengan memberikan penjelasan dan paparan materi, diskusi dan tanya jawab interaktif dengan peserta, serta evaluasi kegiatan. Kegiatan PPBK meningkatkan keterampilan wirausaha berbasis ekonomi kreatif.
CULTURAL DIMENSIONS ON ESG FACTORS AND FINANCIAL PERFORMANCE INTERNATIONAL CONTEXT Prayoga, Hadiyan; Badruzaman, Jajang; Rina Andriani, Rd Neneng; Hermansyah, Iwan
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.792

Abstract

Motivated by the global inconsistency in ESG performance outcomes, this research clarifies whether cultural differences explain such variations.  This study examines how national culture shapes the relationship between ESG dimensions and financial performance across countries. Using a quantitative approach with OLS regression on 13,608 firm-year observations from 43 countries, the findings reveal that environmental performance is largely unaffected by cultural traits, while social and governance dimensions exhibit culture-dependent effects. Specifically, social initiatives gain a stronger financial impact in high power distance and masculine societies, and governance consistently enhances firm performance. The study contributes by integrating cultural dimensions into firm-level ESG analysis, offering practical insights for investors and policymakers to design culturally aligned ESG strategies that enhance sustainability effectiveness.
The value relevance of SASB-based materiality disclosure: Evidence from Indonesian listed firms Prayoga, Hadiyan; Soko, Felicyta Adelanam; Badruzaman, Jajang
Journal of Accounting and Investment Vol. 27 No. 1 (2026): January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28790

Abstract

Research aims: ISSB issued IFRS S1 and S2 reporting that influence entities to disclose information about risks and opportunities based on SASB standards. This study examine whether materiality disclosure reflects on value relevance information content. The materiality item relates to the general purpose of financial reporting, helping users make decisions.Design/Methodology/Approach: Using regression analysis, this study analyse 330 firm-year observations from 71 firms listed on the Indonesia Stock Exchange from 2017-2022.Research findings: This study find positive relationship between materiality disclosure and value relevance information. In addition, firms with high materiality not accurately reflects on stock price related sustainability item.Theoretical contribution/Originality: This study provides novel evidence that materiality disclosure enhances value relevance by influencing stock prices. It extends the decision-usefulness perspective by showing that market responses to materiality vary across firms, highlighting the role of sustainability disclosure in shaping investors’ valuation.Practitioner/Policy implication: This study suggest that materiality disclosure serves as a strategic tool for firms to enhance market value, not just a compliance exercise. For regulators, the evidence supports ISSB’s mandate that materiality reporting is essential to provide decision-useful sustainability information for investors.Research limitation/Implication: First, this study is limited to the Indonesian context. Future research is encouraged to broaden the scope by including other countries, particularly those that are members of the IASB. Second, the study does not account for the issue of endogeneity within its methodological approach.
Co-Authors Andriani, Rd. Neneng Rina Ansori, Ilman Dedi Kusmayadi Dermawan, Wildan Dwi Desiana Desiana, Desiana DINI PURNAMASARI Epa, Epa Hanapia, Asep Yusuf Hanapia, Asep Yusup Hayati, Tuti Hermansyah, Iwan Irman Firmansyah Kurniawan Kurniawan Lazuardi, Pascal Mulyana, Deden Nugraha, Mochammad Hilmi Prayoga, Hadiyan Puspaati, Ratih Putra, Gilang Andhika Ridho, Adil Rina Andriani, Rd Neneng Rosliyati, Ati Rusliana, Nanang Sanjayyana, Adzka Rosa Sapari, Riza Paisal Saputra, Jumadil Soko, Felicyta Adelanam Supriadi, Apip