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All Journal Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Manajemen Dan Akuntansi Medan
Khelly, Khelly
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Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Edukasi Penguatan Sikap Toleransi Kepada Siswa SMAK BASIC Kota Batam Hudori, Mahfuz; Laudeciska, Leni; Marbun, Destina Veronica; Jevfri, Jevfri; Khelly, Khelly; Yunita, Yunita
Jurnal Pengabdian Pada Masyarakat Indonesia Vol 2 No 1 (2023): Februari: Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Universitas Gajah Putih, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/jppmi.v2i1.228

Abstract

The population of Batam City is a multicultural society that has a diversity of ethnicities, cultures, and religions. Caring for diversity in Batam City must continue to be done to avoid conflicts such as discrimination and racism. Therefore, the people of Batam City must have good social interactions, where tolerance can be one of the social interactions that must be developed. Among these activities, namely by providing illustrations on strengthening tolerance attitudes and strategic implementation steps to foster tolerance for high school students at BASIC Christian Schools. The objects in this activity are BASIC High School students. Knowledge and understanding of the tolerance attitude of BASIC High School students are measured through the process of observation, interviews, documentation, and filling out questionnaires. Based on the analysis of the data that has been collected, it is concluded that most of the students of BASIC Christian High School already understand the importance of instilling tolerance in schools. This is supported by the policy of the BASIC High School which takes an active role in instilling an attitude of tolerance to its students in the form of providing character education to students about strengthening tolerance in social life for students who have low awareness of tolerance.
Sustainability Performance and Financial Performance Relationship: The Moderating Effect of CEO Tenure Anita, Anita; Khelly, Khelly
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7838

Abstract

This study investigates whether CEO tenure moderates the relationship between sustainability performance and financial performance among companies listed on the Indonesian Stock Exchange. Sustainability performance is measured using disclosure indicators aligned with the Global Reporting Initiative Standards, while financial performance is proxied by return on assets and return on equity. Using panel regression analysis with firm level observations, the results show that sustainability performance has a significant positive effect on financial performance in both measurements. This indicates that firms with stronger sustainability performance tend to achieve higher profitability and better returns for shareholders, potentially due to improved transparency, stakeholder trust, and reputational benefits. However, CEO tenure does not moderate the relationship between sustainability performance and financial performance when financial performance is measured using return on assets and return on equity. This suggests that the positive association between sustainability performance and financial outcomes is relatively consistent across firms led by CEOs with shorter or longer tenures. The findings contribute to the ongoing debate on the financial relevance of sustainability initiatives and highlight that sustainability performance can be value relevant in the Indonesian context. Practically, the results imply that companies may enhance financial outcomes by strengthening sustainability performance, while changes in CEO tenure alone may not alter the sustainability performance to financial performance linkage.
Co-Authors Anita Anita Hudori, Mahfuz Jevfri, Jevfri Laudeciska, Leni Marbun, Destina Veronica Yunita Yunita