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All Journal Jurnal Akuntansi & Auditing Indonesia The Indonesian Accounting Review Infestasi Integritas: Jurnal Antikorupsi Jurnal Abdi Insani Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Akuntansi dan Keuangan Indonesia J-ISACC : Journal of Islamic Accounting Competency Journal of Culture Accounting and Auditing Research In Management and Accounting (RIMA)
Mustafida, Nurul
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Determinan Nilai Perusahan Perbankan Go public : Peran Green Banking, Profitabilitas, Kebijakan Dividen, dan Keputusan Investasi Mustafida, Nurul; Muhammad Arief Junivan, Muhammad Arief Junivan
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/1c3jt264

Abstract

This research aims to analyze the influence of green banking, profitability, dividend policy, and investment decisions on the firm value of banking companies and those listed on the Indonesia Stock Exchange for 2019-2023. The quantitative methodology with a purposive sampling technique resulted in 64 research data analyzed using SPSS. The research results showed that Green Banking had a positive and significant effect on company value, profitability had a positive and significant effect on company value, Dividend policy did not show a significant effect, and investment decisions had a positive and significant effect on company value. Furthermore, this study provides insights into the importance of Green Banking and investment decisions in enhancing company value. It highlights the need for banking companies to prioritize sustainability and responsible investing practices.
PENINGKATAN ENTREPRENEUR SKILL SISWA SMA MELALUI PELATIHAN PENCIPTAAN IDE BISNIS Mustafida, Nurul; Suminto, Miftahul Adi; Herlina, Erida; Sari, Linda Purnama; Puspitaningrum, Ari Cahaya; Nisa, Faizatun; Firmansyah, Muhammad Rafli
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3272

Abstract

A Community Service program in the form of business idea creation training was implemented at SMA Negeri 8 Surabaya as an effort to strengthen students' entrepreneurial skills and equip them with practical knowledge for life after graduation. The primary objective of this activity was to enhance students’ understanding of entrepreneurship and to foster the development of applicable business ideas through the Business Model Canvas (BMC) approach. The training was conducted using a structured method that included interactive lectures, group discussions. BMC development, and evaluation of comprehension through pre-test and post-test assessments. A total of 210 twelfth-grade students participated in the program and were divided into groups to design business plans based on the BMC framework. The results demonstrated an overall increase in entrepreneurial knowledge, business activities, and understanding of fundamental BMC concepts, with more than 80% of students showing improved post-test scores compared to pre-test results. These findings indicate that the training was effective in enhancing both theoretical knowledge and practical entrepreneurial skills, despite several limitations related to facilities, time management, and the large number of participants. It is therefore recommended that similar activities be continuously implemented with the support of schools and external partners to ensure the sustainability and further development of students' business ideas toward real-world application.
ESG, ENVIRONMENTAL COSTS, AND FIRM PERFORMANCE: THE MODERATING ROLE OF INDEPENDENT DIRECTORS Mustafida, Nurul; Yosephina, Grace
Research In Management and Accounting (RIMA) Vol. 8 No. 2 (2025): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v8i2.7704

Abstract

This study examines the influence of ESG scores and environmental costs on firm performance, as well as the moderating role of independent directors. Using secondary data and hypothesis testing, the findings show that ESG scores have a positive and significant effect on firm performance, supporting the Resource-Based View (RBV) framework that positions ESG as an intangible asset capable of enhancing operational efficiency, reputation, and legitimacy. Conversely, environmental costs exert a negative effect, indicating that in the short term they are perceived as financial burdens rather than strategic investments. The moderating role of independent directors is not supported, suggesting that their presence does not strengthen the relationship between ESG, environmental costs, and performance, although they still have a direct positive influence through accountability and conflict reduction. Theoretically, this study contributes to sustainability and governance literature by clarifying the dual role of ESG and environmental costs, while practically it highlights the need for efficient environmental cost management and institutional support to ensure that such expenditures generate long-term value. Limitations include reliance on secondary data, lack of industry-specific analysis, and the absence of board quality measures, offering directions for future research.
Co-Authors Abiyyu, Achmad Daffa Ambarwati, Yulian Belinda Dewi Ayu Wulandari, Dewi Ayu Erida Herlina Erindanindya, Fara Navy Febriyani Sarwindah Firmansyah, Muhammad Rafli Gunasti Hudiwinarsih Kholid, Ikhwan Linda Purnama Sari, Linda Purnama Luciana Spica Almilia Miftahul Adi Suminto Muhammad Arief Junivan, Muhammad Arief Junivan Mursita, Lufi Yuwana Nisa, Faizatun Nur Rochmah, Nur Permata, Aulia Safnira Surya Puspitaningrum, Ari Cahaya Rachmadia, Rizki Rachmadia, Rizki Reza Tianto, Reza Rosyida, Amelia Dwi Nur Titis Puspitaningrum Dewi Kartika Widjanarko, Farah Adelia Putri Yosephina, Grace