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The Influence of Environmental and Social Sustainable Development Goals on Financial Performance with Green Innovation as a Moderating Variable in Banking Companies on the Indonesia Stock Exchange Priyono, Hendro; Sadalia, Isfenti; Syahyunan
Indonesian Journal of Entrepreneurship and Startups Vol. 3 No. 2 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v3i2.14829

Abstract

This study aims to analyze the effect of environmental SDGs and social SDGs on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023. In addition, this study examines the role of green innovation as a moderating variable in the relationship between SDGs disclosures and financial performance. The sample was selected using purposive sampling technique, resulting in 23 companies as research samples. The analytical method employed in this study is Moderate Regression Analysis (MRA). The results show that environmental SDGs have a negative effect on financial performance, while social SDGs have no significant effect on financial performance. Furthermore, green innovation has a negative and significant effect on financial performance. The findings also indicate that green innovation negatively and significantly moderates the relationship between environmental SDGs and financial performance, while positively and significantly moderating the relationship between social SDGs and financial performance. These findings imply that the implementation of sustainability practices and green innovation requires proper management to generate a positive impact on the financial performance of banking companies.
Erosion Hazard Analysis Using the RUSLE Model in the Upper Opak Sub Watershed: Analisis Bahaya Erosi Menggunakan Model RUSLE di Daerah Aliran Sungai Opak Hulu Priyono, Hendro; Munawar, Ali
Jurnal Ilmu Tanah dan Air Vol 22 No 2 (2025): December 2025
Publisher : Universitas Pembangunan Nasional Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/jta.v22i2.15482

Abstract

The increase of population causes changes in land use patterns that are not always suitable with conservation rules. This condition makes erosion risk higher, especially in the upstream area of Opak Sub-watershed, which has an important role to keep hydrological function from upstream to downstream. This research aims to analyze the erosion hazard level in the upstream part of Opak Sub-watershed by using the Revised Universal Soil Loss Equation (RUSLE) model with Geographic Information System (GIS) and remote sensing data. The R factor was calculated from 10 years of rainfall data, the K factor was obtained from physical and chemical analysis of 10 soil samples, the LS factor was calculated from DEMNAS image, while the C and P factors were taken from Sentinel-2A image using supervised classification with Maximum Likelihood method and MSAVI vegetation index analysis. The result shows that erosion rate is between 0 and 163.892 tons/ha/year. From the total area of 6.785,33 ha, about 2.585,08 ha (38,10%) is in the Very Severe erosion hazard category (>480 tons/ha/year). In general, 92,43% of the total area in the upstream of Opak Sub-watershed has erosion rate above the allowed limit (Tm = 10,89 tons/ha/year), which means that comprehensive conservation actions are needed. Keywords: erosion, RUSLE, watershed
Erosion Hazard Analysis Using the RUSLE Model in the Upper Opak Sub Watershed: Analisis Bahaya Erosi Menggunakan Model RUSLE di Daerah Aliran Sungai Opak Hulu Priyono, Hendro; Munawar, Ali
Jurnal Ilmu Tanah dan Air Vol 22 No 2 (2025): December 2025
Publisher : Universitas Pembangunan Nasional Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/jta.v22i2.15482

Abstract

The increase of population causes changes in land use patterns that are not always suitable with conservation rules. This condition makes erosion risk higher, especially in the upstream area of Opak Sub-watershed, which has an important role to keep hydrological function from upstream to downstream. This research aims to analyze the erosion hazard level in the upstream part of Opak Sub-watershed by using the Revised Universal Soil Loss Equation (RUSLE) model with Geographic Information System (GIS) and remote sensing data. The R factor was calculated from 10 years of rainfall data, the K factor was obtained from physical and chemical analysis of 10 soil samples, the LS factor was calculated from DEMNAS image, while the C and P factors were taken from Sentinel-2A image using supervised classification with Maximum Likelihood method and MSAVI vegetation index analysis. The result shows that erosion rate is between 0 and 163.892 tons/ha/year. From the total area of 6.785,33 ha, about 2.585,08 ha (38,10%) is in the Very Severe erosion hazard category (>480 tons/ha/year). In general, 92,43% of the total area in the upstream of Opak Sub-watershed has erosion rate above the allowed limit (Tm = 10,89 tons/ha/year), which means that comprehensive conservation actions are needed. Keywords: erosion, RUSLE, watershed