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The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Value With Company Financial Performance As A Mediatıng Variable (Case Study of Banking Sector Companies Listed on The Indonesia Stock Exchange for the Period 2019-2023) Khotimah, Siti; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.126

Abstract

The increase in awareness of environmental, social, and governance (ESG) factors is prompting companies to incorporate ESG principles into their business practices, especially in the banking industry, which plays a crucial role in the financial system. This research seeks to explore how ESG disclosure affects a company's market worth, with financial performance acting as a key mediator. The inspiration for this study arises from contradictory results regarding the relationship between ESG and market value in the Indonesian banking sector. In this research, a quantitative method was employed to examine data from the annual and sustainability reports of banking institutions listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The researchers carefully selected their sample using a specific technique and ended up with 44 data points to analyse after removing any outliers. They utilised the Global Reporting Initiative (GRI) guidelines to evaluate ESG disclosure, Tobin's Q to estimate market value, and Return on Assets (ROA) to measure financial performance. The study included the use of simple linear regression and the Sobel test for mediation analysis. The results of their study indicated that ESG disclosure has a significant, positive effect on both market value and financial performance. Moreover, financial performance was found to positively influence market value and act as a mediator in the link between ESG disclosure and market value. These findings suggest that effective ESG disclosure can boost investor confidence by improving financial performance, ultimately leading to a positive impact on the company's market value.
Pemberdayaan Kader Posyandu dalam Upaya Mencegah Terjadinya Stunting di Kelurahan Tempurejo Kecamatan Ngletih Kota Kediri Dewi, Rahma Kusuma; Kusumawati, Lindha Sri; Prasetyanti, Dhita Kris; Ardela, Mayasari Putri; Aminah, Siti; Putri, Pria Sabila; Khotimah, Siti
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 3 (2026): Volume 9 Nomor 3 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i3.20829

Abstract

ABSTRAK Stunting merupakan masalah gizi kronis yang berdampak pada pertumbuhan anak dan menjadi prioritas pembangunan nasional karena prevalensinya tinggi di negara berkembang, termasuk Indonesia. Pemberdayaan kader posyandu melalui peningkatan pengetahuan dan motivasi menjadi langkah strategis dalam upaya pencegahan stunting, khususnya pada periode 1000 hari pertama kehidupan. Untuk mengetahui efektivitas intervensi pendidikan kesehatan melalui media booklet dalam meningkatkan pengetahuan dan motivasi kader posyandu terkait gizi dan pencegahan stunting. Penelitian ini menggunakan desain quasi-eksperimen dengan pendekatan pre-test dan post-testpada 45 kader posyandu di Kelurahan Tempurejo, Kota Kediri. Intervensi berupa penyuluhan menggunakan media booklet dilakukan untuk meningkatkan pengetahuan dan motivasi kader terkait gizi dan pencegahan stunting, dengan evaluasi sebelum dan sesudah intervensi menggunakan uji Paired Sample t-test. Peningkatan signifikan pada pengetahuan gizi (p = 0,000) dan motivasi kader dalam pencegahan stunting (p = 0,000) setelah intervensi menggunakan media booklet. Namun, peningkatan pengetahuan tentang stunting tidak signifikan secara statistik (p = 0,154), sehingga diperlukan penguatan strategi edukasi pada aspek tersebut. Intervensi menggunakan media bookletefektif meningkatkan pengetahuan gizi dan motivasi kader, namun belum optimal pada pemahaman stunting. Diperlukan strategi edukatif yang lebih interaktif dan aplikatif, seperti video, infografis, dan simulasi. Pelatihan berkala, partisipasi kader dalam penyusunan materi, serta evaluasi rutin penting untuk menjaga efektivitas dan keberlanjutan program. Kata Kunci: Pemberdayaan, Kader Posyandu, Pengetahuan, Motivasi, Stunting.  ABSTRACT Stunting is a chronic nutritional problem that adversely affects child growth and remains a national development priority due to its high prevalence in developing countries, including Indonesia. Empowering community health cadres by enhancing their knowledge and motivation is a strategic effort to prevent stunting, particularly during the first 1,000 days of life. This study aimed to assess the effectiveness of health education intervention using booklet media in improving the knowledge and motivation of posyandu cadres regarding nutrition and stunting prevention. A quasi-experimental design with a pre-test and post-test approach was employed, involving 45 posyandu cadres in Tempurejo Subdistrict, Kediri City. The intervention consisted of structured health education sessions using booklet media, focusing on nutrition and stunting prevention. Data were collected before and after the intervention and analyzed using the Paired Sample t-test. There was a statistically significant improvement in cadres’ nutritional knowledge (p = 0.000) and motivation for stunting prevention (p = 0.000) following the booklet-based intervention. However, the increase in stunting-related knowledge was not statistically significant (p = 0.154), indicating the need for enhanced educational strategies targeting this aspect. The booklet-based intervention effectively improved cadres' nutritional knowledge and motivation but was less effective in enhancing their understanding of stunting. More interactive and practical educational strategies—such as videos, infographics, and field simulations—are recommended. Periodic training, active involvement of cadres in material development, and routine evaluation are essential to ensure the sustainability and impact of the program. Keywords: Empowerment, Posyandu Cadres, Knowledge, Motivation, Stunting.
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Value With Company Financial Performance As A Mediatıng Variable (Case Study of Banking Sector Companies Listed on The Indonesia Stock Exchange for the Period 2019-2023) Khotimah, Siti; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.126

Abstract

The increase in awareness of environmental, social, and governance (ESG) factors is prompting companies to incorporate ESG principles into their business practices, especially in the banking industry, which plays a crucial role in the financial system. This research seeks to explore how ESG disclosure affects a company's market worth, with financial performance acting as a key mediator. The inspiration for this study arises from contradictory results regarding the relationship between ESG and market value in the Indonesian banking sector. In this research, a quantitative method was employed to examine data from the annual and sustainability reports of banking institutions listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The researchers carefully selected their sample using a specific technique and ended up with 44 data points to analyse after removing any outliers. They utilised the Global Reporting Initiative (GRI) guidelines to evaluate ESG disclosure, Tobin's Q to estimate market value, and Return on Assets (ROA) to measure financial performance. The study included the use of simple linear regression and the Sobel test for mediation analysis. The results of their study indicated that ESG disclosure has a significant, positive effect on both market value and financial performance. Moreover, financial performance was found to positively influence market value and act as a mediator in the link between ESG disclosure and market value. These findings suggest that effective ESG disclosure can boost investor confidence by improving financial performance, ultimately leading to a positive impact on the company's market value.
PENERAPAN MODEL PROBLEM-BASED LEARNING (PBL) DALAM PEMBELAJARAN PAI UNTUK MENGEMBANGKAN KETERAMPILAN BERPIKIR KRITIS Musyafa, Wildayah; Khotimah, Siti; Syafe'i, Imam; Fauzan, Ahmad; Sunarto, Sunarto
JURNAL PENDIDIKAN DASAR PERKHASA: Jurnal Penelitian Pendidikan Dasar Vol 12, No 1 (2026): Jurnal Pendidikan Dasar Perkhasa: Jurnal Penelitian Pendidikan Dasar
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpdp.v12i1.6266

Abstract

This study aimed to examine how the Problem-Based Learning (PBL) model is implemented in Islamic Education (PAI) and how it impacts the development of students’ critical thinking skills. The study employed a qualitative approach by analyzing various scientific literature, including journal articles, books, and relevant policy documents. To ensure the validity of the findings, data were analyzed using content analysis techniques involving data reduction, data display, and conclusion drawing. Source triangulation was also applied to strengthen the credibility of the results. The findings indicate that PBL enhances students’ ability to analyze information, evaluate arguments, draw rational conclusions, and make decisions. It also increases student engagement, motivation, and learning autonomy. Furthermore, the implementation of PBL not only improves students’ theoretical understanding of Islamic values but also equips them with critical thinking skills applicable to everyday life. In conclusion, this study provides a conceptual foundation for PAI teachers to design more active, collaborative, and creative learning strategies.
A Study of The Behavior of Non-Commissioned Police Students In Character and Discipline Development at the Central Kalimantan Regional Police SPN Kristanto, Hendrik; Khotimah, Siti; Elingsih, Elingsih; Solikin, Asep; Nurohman, Heru
Suluh: Jurnal Bimbingan dan Konseling Vol. 11 No. Spesial-1 (2025): Suluh : Jurnal Bimbingan dan Konseling
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/suluh.v11iSpesial-1.11666

Abstract

Character building and discipline are the primary foundations of police education, as the behavioral quality of student non-commissioned officers (NCOs) is an indicator of their readiness as law enforcement officers with integrity and professionalism. This study aims to analyze the behavior of student non-commissioned officers (NCOs) during the character and discipline building process at the Central Kalimantan Regional Police's National Police Service (SPN), and to identify influencing factors. The research approach employed was a descriptive qualitative method, with NCOs as the subjects. Data were collected through in-depth interviews and observations of student behavior during learning activities, physical training, and character development within the SPN environment. The results indicate that student behavior in the context of character and discipline building is influenced by two main factors: internal factors (personal motivation, moral values, and awareness of responsibility) and external factors (instructor role models, the development system, and police organizational culture). Effective character building is characterized by the integration of role models, time discipline, collective responsibility, and the internalization of the Tribrata and Catur Prasetya values. Therefore, police education at the Central Kalimantan Regional Police's National Police Service (SPN) plays a strategic role in developing prospective police officers with character, high discipline, and readiness to carry out their duties professionally.
Co-Authors Abi Muhlisin Ade Indriani Afri Juliandari, Kriska Agus Wibowo, Muhammad agustina, dwi pela Ahmad Fauzan Ahmad Wisnu Wardhana, Ahmad Wisnu Aini, Adina Nur Cahya Alfiyani, Isna Amallia Putri Ana Majdawati Anggita, Via Anipah, Aan Anitasari, Hening Ari Hepi Ari Hepi Yanti Ari Hepi Yanti Ari Widiyantoro Asep Solikin Astuti, Andari Wuri Astuti, Sri Andar Puji Aswan, Nur Atika, Andi Rafika Aulia, Afifah Zakiyatul Azzahra, Talitha Bakhtiar, Rahmat Bayu Dwi Prawiga Budianti, Mimik Retno Cahya Damarjati Cesarina, Aqlina Dedi Haswan Dewi, Rahma Kusuma Didan, Muhamad Duwi Kurnia Nugraheni Dwi Gusmalawati Edi Setiawan Elfiyanti Elfiyanti Elfiyanti Elfiyanti, Elfiyanti Elingsih, Elingsih Elvi Rusmiyanto Pancaning Wardoyo, Suci Lestari, Mukarlina, Endang Sawitri Fadilah, Siti Fadilah Faid, Afriza Nur Faizah, Yuniar Laeli Nur Farros, Muhammad Labib Fatimah, Diani Fatmawati Fatmawati Fikriah, Ika Filia Prima Artharina Firman Saputra Firman Saputra Hanis Kusumawati Rahayu Hapiz, Hapiz Harun Joko Prayitno Hidayah, Okhtafiana Nor Husna Husna I Gusti Ngurah Antaryama Idris, Fagil Rananda Ikramullah, Fiza Imam Syafei Indah Damayanti, Indah Indriani, Ade Insani, Arika Nur Irwan Lovadi Ishak, Asnor Juraiza Jannah, Alif Fakul Jayuska, Afghani Jayusman, Hendra Julaeha, Eha Junariah, Siti Juniarti, Shella Mida Kamaria, Sitti Kristanto, Hendrik Kurniawan, Pratama Haris Kustiati Kusumawati, Lindha Sri Layaman Layaman, Layaman Lianema Doy Meilani Lira Herlinda Lisandra, Aotza Mahdani, Ajriya Maina, Annin Dya Maryani, Neni Masnur Turnip Mayasari Putri Ardela Meryska, Refi Muhammad Fajar Muhammad Luthfi Muhammad Rahmat Muhammad Tisna Nugraha, Muhammad Tisna Muhayah, Siti Mukarlina Mukarlina - Mukarlina -, Mukarlina Mukarlina, Mukarlina Musyafa, Wildayah Nabila, Bq. Nanda, A. Luthfiah Nensi, Yepni Nisa, Pia Khoirotun Noor Alis Setiyadi Noviana Sari, Evin Nugrahayu, Eka Yuni Nugroho, Suryanto Nur Asiah Nuralam, Muhammad Fathan Nurhaelah, Nurhaelah Nurhayati, Ummy A'isyah Nurlaela, Fitri Nurohman, Heru nurul khotimah Pranindyastuti, Tika Prasetyanti, Dhita Kris Puji Ardiningsih Purnamasari, Pupu Purwati, Rati Putri, Culeksi Yusie Noviana Putri, Hanifah Adilla Putri, Nabiela Annisa Putri, Pria Sabila Puwaningsih, Wahyu Rachman, Syarifah Awwaliyyah Rafdinal Rafdinal Rahma, Aulia Rahmawati Rahmawati Rahmawati, Diva Rahmawati, Rahmawati Rani, Diah Puspa Rasitah, Hj Ratna Wardani Ratnasari Diah Utami Ratnawati, Puji Rifanti, Siti Nur Irliana Rikhsan Kurniatuhadi, Rikhsan Riyandi Riyandi Riza Linda Riza Linda Riza Linda Rizki, Yusron RIZKY WULANDARI B11111032, RIZKY WULANDARI Rizqullah, Tamam Zaidan Rosita Rosita RR. Ella Evrita Hestiandari Rupa, Martina Kaisriani Sabrina, Annida Sadlina, Radifan Ahmad Saihan, Saihan Salsabila, Naila Cantika Sandra, Nurheliza Deli Sanjaya, Regina Anastasia Saputra, Firman Saputra, Rudi Sari Yulianti, Sari Sari, Atika Mayang Sari, Evin Noviana Sari, Lala Sari, nova Nurwinda Sari, Risma Indah Sari, Septi Kurnia Selvira, Aisyah Sepiana, Anggun Septiana Sulistiawati Setyawati, Ariani Nur Shinta Permata Sari Siti Aminah Siti Ifadatin Siti Juariah SITI KHOLIFAH Siti Komariyah Slamet Riyadi Subagio, Kiki Jayapratama Sudarso, Sulistiawati Sunarto Sunarto Surya Abi Alfariz Susanti, Olif Rina Syafira, Mediva Syamsiar, Syamsiar Syutarman, Syutarman Taqiyuddin, Muhammad Fathi Thamrin Usman Tri Lestari Tri Rima Setyawati Triana Rosalina Noor, Triana Rosalina Turnip, Masnur Ulyah, Rochimah Thul Usman Radiana Usriyah, Lailatul Veryliana Purnamasari, Veryliana Wahdina - Wahdina - Wahdina -, Wahdina Wahyu Purwaningsih Wardatul Jannah, Wardatul Wawan Febri Ramdani Wibowo, Hutomo Judhi Cristanto Wijayaningsih, Rini Windiyanti, Riska yuliawati, eni Yulitaningrum, Siti Khoirul Yuliyanti, Siti Nur Yuni, Eka Zaen, Muhammad Fauzan Zaman, Ridha Herwidia Zulfa Zakiah ‘Ulya, Nurul Kholisatul