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Arsal, Muryani
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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HUBUNGAN ANTARA ESG DAN KINERJA KEUANGAN Arsal, Muryani; Ardhana, Chindy Putri; Amaliah , Nur Fitri; Zainal , Andi Maghfirah
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1026

Abstract

This study aims to analyze the impact of (ESG) performance disclosure on corporate financial performance. Employing a systematic literature review approach, the research evaluates recent literature that utilizes secondary data, such as annual reports and ESG scores from independent institutions. The analysis reveals that ESG implementation positively influences operational efficiency, attracts investor interest, and enhances corporate market value. The governance aspect consistently demonstrates a significant contribution to financial performance, while the Environmental aspect exhibits more variable positive effects depending on the industrial sector. On the other hand, the Social aspect produces mixed outcomes. This study highlights the challenges of ESG implementation in Indonesia, including the lack of uniform reporting standards and regulatory complexities, but underscores its potential benefits in enhancing business sustainability. The practical implications of this research emphasize the need for integrated ESG strategies to maximize long-term corporate value and meet stakeholder expectations.
TRANSFORMASI AKUNTANSI KEUANGAN MELALUI BLOCKCHAIN: MENJAMIN KEANDALAN DAN TRANSPARANSI DI ERA DIGITAL Arsal, Muryani; Saleh, Nurfadilah; Lestari , Nurwinda; Paramitha , Adhelia
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1027

Abstract

The integration of blockchain technology in financial accounting has significantly contributed to enhancing transparency, reliability, and operational efficiency. This research aims to explore the role of blockchain in financial reporting, focusing on its impact on data integrity and stakeholder trust. The study employs a comprehensive literature review method, analyzing relevant sources to identify key themes and insights. Results indicate that blockchain enables immutable and decentralized transaction records, reducing manipulation risks and facilitating efficient audit processes. Despite its potential, the adoption of blockchain in Indonesia faces challenges, including infrastructure readiness and limited understanding of the technology. This study underscores the importance of blockchain in modern financial practices and its relevance to Indonesia's accounting landscape.
CHALLENGES IN RECORDING AND REPORTING ASSETS Rahayu, Rika; Arsal, Muryani; Nurhayati; Usman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.519

Abstract

MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.
Mechanisms Linking Trait Emotional Intelligence to Contextual Performance of Teacher-Leaders: A PLS-SEM Approach Salisu, Bala; Awang, Siti Rahmah; Arsal, Muryani
Academic Journal of Psychology and Counseling Vol. 6 No. 2 (2025): May 2025 - October 2025
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/ajpc.v6i2.11343

Abstract

There is a lack of understanding of how trait emotional intelligence (EI) impacts contextual performance, especially in challenging contexts, and the mediating processes involved, particularly the combined and sequential influence of political skill and self-efficacy. Thus, the main purpose of this study is to addresses the under-researched relationship between trait emotional intelligence (trait EI) and contextual performance, specifically exploring the sequential mediating roles of political skill and self-efficacy among teacher-leaders in the challenging context of Northeast Nigeria . Self-report data were collected from 292 teacher-leaders (x̅ age = 45.08 6.87; x̅tenure = 15.50 7.21) in Nigerian polytechnics and analysed using PLS-SEM in SmartPLS. The results supported a significant direct effect of trait EI on contextual performance, and perceived self-efficacy partially mediated the relationship. Interestingly, while political skill correlated positively with both trait EI and contextual performance, it did not exhibit a significant mediating effect. However, the analysis revealed a significant overall sequential mediation effect involving both political skill and perceived self-efficacy, explaining 60.4% of the variance in contextual performance. Thus, the study recommends political skill and perceived self-efficacy as tools for staff selection and assessment processes. This study links personality traits to teacher-leader performance, mediated by emotional intelligence, political skill, and self-efficacy, within the framework Self Determination Theory.
PENGARUH LEVERAGE, EFEKTIVITAS ASSET DAN SALES TERHADAP PROFITABILITAS DAN PENGARUHNYA PADA NILAI PERUSAHAAN SEKTOR INDUSTRI KOMSUMSI DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018 Syaiful, Muhammad; Haanurat, Ifayani; Arsal, Muryani
COMPETITIVENESS Vol. 9 No. 2 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v9i2.4744

Abstract

This study aims to determine and analyze the effect of leverage, asset effectiveness and sales on profitability and its effect on the company value of the consumption industry sector in the Indonesia Stock Exchange for the 2014-2018 period and to identify and analyze the variables that have a direct or indirect effect on price to book. value. This research has been conducted on the Indonesia Stock Exchange. The analytical method used in this research is quantitative method, through path analysis and SEM testing.The results of this study indicate that Debt to Equity has a significant positive effect on Return on Assets; Total Asset Turnover has a significant positive effect on Return on Assets; Sales have a significant positive effect on Return on Assets; Debt to Equity Ratio has a significant positive effect on Price to Book Value; Sales have a significant positive effect on Price to Book Value; Return on Asset has a positive effect on Price to Book Value; Debt to Equity Ratio has a significant positive effect on Price to Book Value through Return on Assets; Sales have a significant positive effect on Price to Book Value through Return on Assets. This also shows that in addition to increasing the company's profitability it can increase the company's stock price.Keywords: Leverage, Asset Effectiveness, Sales, Profitability, and Company Value.
Application of social entrepreneurship in rubbish treatment innovative Arniati, Arniati; Rusydi, Muhammad; Adiningrat, Andi Arifwangsa; Arsal, Muryani; Naidah, Naidah; Warda, Warda
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 3 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020253978

Abstract

The urgency of social entrepreneurship application research refers to environmental problems such as increasing amounts of waste and environmental pollution. The purpose of this study is to examine the application of social entrepreneurship in innovative waste management at Arta Samudra. The research method used is a qualitative approach with data collection techniques through interviews. Practically, this study is an increase in the economy of Artha Samudra employee members, reduced waste volume and reduced environmental pollution. Theoretically, this study contributes to innovative social entrepreneurship in increasing business. The results of the study indicate that social entrepreneurship is effective in waste management through innovation. The novelty of this study emphasizes innovation in social entrepreneurship for waste management in rural areas. This study has implications in social, economic, and environmental aspects, and can be a reference for the development of more innovative and sustainable social entrepreneurship policies.
Co-Authors A Ifayani Haanurat Abdul Khaliq Adinigrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Amaliah , Nur Fitri Amaliah, Nur Fitri Amin, Amelia Rezki Septiani Anwar, Sri Wahyuni Ardhana, Chindy Putri Arif Budiman Aristia, Tiara Arman Arman Armeli, Rifka Resti Arni Arni arniati, arniati Asriadi, Andi Amran Atriani, Evi Awang, Siti Rahmah Badollahi, Ismail Enggelita, Nur Febriyanti, Nasrah Haerunnisa, Rosyada Hasan, Asriani Ilyas, Muh Ade Saputra Ismail Badollahi Jafar, Raodah Fitlia Jihad, Nurul Jusriani, Jusriani Lestari , Nurwinda Lestari, Nurwinda Mahardhika, Mahardhika Mochammad Imron Awalludin Muhammad Khaedar Sahib Muhammad Rusydi Muhammad Syaiful Muhe, Arniati Naidah, Naidah Nurhayati Nurhayati Nurhayati Nurulhidayah, Nurulhidayah Paramitha , Adhelia Putra, A.Baso Kumala Qur'ani, Nini Rahayu, Rika Rahmadani, Ilmi Rahman, Muh Israq Ramadhan, Nur Fajri Rasyid, Rosidah reski aulia Romadhoni, Buyung Rusli, Andi Musyarrafah Saleh, Nurfadilah Salisu, Bala Selfianti, Selfianti Sinarti, Sinarti Siti Aisyah Sri Wahyuni St. Arafah. H Sulaiman, Syarifuddin Sulvia, Sulvia Usman Warda Warda Wiranti, Widya Zainal , Andi Maghfirah Zainal, Andi Maghfirah