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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Lailiyah, Nadhifatul
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Economics, Econometrics & Finance Education

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The Influence of Environment, Social, Governance (ESG) on Company Value on the Indonesian Stock Exchange Supranata, Mardani; Marsono, Acong Dewantoro; Lailiyah, Nadhifatul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i2.1081

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on firm value in companies listed in the LQ45 Index for the period 2023. ESG has become an important factor in investment decisions, as global awareness of sustainability and corporate responsibility increases. This study uses linear regression to examine the relationship between ESG, firm size, and leverage on firm value as measured by Tobin's Q ratio. The results show that ESG and firm size have a significant effect on firm value, while leverage has no significant effect. Companies with higher ESG scores tend to have better market value, as investors see it as an indicator of better risk management and business sustainability. In addition, firms with larger size tend to be better able to adopt ESG practices effectively, which increases competitiveness and market confidence. In contrast, high leverage does not directly contribute to firm value, as the financial risks posed may hinder the implementation of sustainability strategies. The implication of this study confirms that the implementation of ESG not only increases the value of the company but also supports business sustainability in the long run. For investors, ESG can be a key consideration factor in assessing company performance and prospects. Meanwhile, for regulators and company management, these results reinforce the urgency of ESG transparency and implementation to maintain competitiveness and business sustainability.
Analisis Dampak Penerapan Sistem Enterprise Resource Planning (ERP) Terhadap Kinerja Pengguna Pada Perusahaan Manufaktur Di Manado Supranata, Mardani; Lailiyah, Nadhifatul
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8118

Abstract

The following study aims to find out how the application of ERP impacts the performance of manufacturing company users in Manado in 2024 and various factors that have an impact on the success of ERP applications so that ERP can help users. The purpose of the following study is to evaluate how the implementation of ERP systems in manufacturing companies in Manado has a positive impact on user performance. Perceived system complexity, perceived system suitability, user trust in the organisation's infrastructure, perceived system usability and convenience and factory performance are the variables used to assess how ERP system implementation affects user performance. The following study uses a qualitative methodology that is descriptive, analytical, and evaluative in nature. This study shows that the use of ERP systems can improve user performance.
Peran Sistem Informasi Akuntansi Dalam Meningkatkan Keamanan Perusahaan Melalui Pengaplikasian Enkripsi Lailiyah, Nadhifatul; Supranata, Mardani
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8154

Abstract

Untuk membantu eksekutif bisnis dan akuntan membuat keputusan yang tepat, sistem informasi akuntansi (SIA) dibuat untuk mengumpulkan data akuntansi, layanan pelanggan, kemudahan pengambilan keputusan, dan efisiensi akan meningkat dengan sistem yang baik. Kelangsungan bisnis dilindungi, risiko diminimalkan, dan pengambilan keputusan investasi dan peluang bisnis dipercepat berkat keamanan data. Karena kebocoran data dan Kegagalan sistem dapat menyebabkan kehilangan uang dan produktivitas, perusahaan harus memperhatikan keamanan aset informasinya. Di era perkembangan sistem informasi yang sangat cepat ini, sangat penting untuk memperhatikan keamanan informasi perusahaan agar tidak dimiliki oleh individu yang tidak memiliki hak atau tanggung jawab. Memanfaatkan teknologi informasi memiliki banyak keuntungan, terutama bagi bisnis. Bisnis dapat menyediakan, mengelola, dan melaporkan informasi keuangan dengan cepat, mudah, dan akurat dengan menggunakan teknologi informasi. Pencurian data, penggunaan sistem yang melanggar hukum, penghancuran data yang melanggar hukum, dan modifikasi yang melanggar hukum, dan kegagalan sistem adalah beberapa ancaman terhadap sistem informasi yang dapat dicegah. Kata Kunci— Enkripsi, Keamanan Data, Sistem Informasi Akuntansi
Co-Authors A. Dewantoro Marsono Supranata, Mardani