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Peran moderasi manajemen laba dalam hubungan ESG disclosure, working capital turnover, dan konservatisme terhadap kinerja keuangan Azlya, Chalida Nashwa; Arismaya, Anisa Dewi
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 2 No. 1 (2025): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v2i1.1643

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) disclosure, working capital turnover, and accounting conservatism on financial performance, with earnings management as a moderating variable, in companies listed on the Jakarta Islamic Index 30 (JII 30) from 2019 to 2023. This study employs a quantitative approach with purposive sampling, yielding a research sample of 65 observations. Panel data were analysed using Moderated Regression Analysis (MRA). The results indicate that environmental disclosure has no significant impact on financial performance. In contrast, social disclosure has a negative and significant effect, and governance disclosure has a positive but insignificant effect. Furthermore, working capital turnover and accounting conservatism both exhibit adverse and significant effects on financial performance. The MRA results indicate that earnings management does not moderate the effects of ESG disclosure, working capital turnover, and accounting conservatism on financial performance.
ECONOMETRIC: FACTORS AFFECTING UNEMPLOYMENT IN SUMATERA PROVINCE Arismaya, Anisa Dewi
Among Makarti Vol 16, No 2 (2023): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v16i2.498

Abstract

ABSTRACTEconomic growth in a country can be hampered due to several factors, including increasing unemployment and poverty in Indonesia. This study aimed to analyze the factors that cause unemployment in Sumatra using a panel data regression model. The results of the panel data regression show that the minimum wage variable has a positive effect on unemployment in Sumatra, the economic growth variable has a negative effect on unemployment in Sumatra, and the population variable has a positive effect on unemployment in Sumatra. The high unemployment rate in a country will cause many problems, including increasing crime. Therefore, it requires attention from the government to equip the high population with counseling, education, coaching, and job training to increase the productivity of its people.ABSTRAKPertumbuhan ekonomi di sebuah negara dapat terhambat dikarenakan beberapa faktor antara lain karena meningkatnya pengangguran dan kemiskinan di Indonesia. Analisis faktor-faktor penyebab pengangguran di Sumatera menggunakan model regresi data panel menjadi tujuan dari penelitian ini. Hasil dari regresi data panel menunjukkan bahwa variabel upah minimum sebuah wilayah memiliki pengaruh positif terhadap pengangguran di Sumatera, variable pertumbuhan ekonomi atau peningkatan nilai barang dan jasa memiliki pengaruh negatif dengan pengangguran di Sumatera, dan variabel jumlah penduduk berpengaruh positif terhadap pengangguran di Sumatera. Tingginya angka pengangguran di sebuah negara akan menimbulkan banyak permasalahan antara lain meningkatkan kriminalitas sehingga membutuhkan perhatian dari pemerintah guna membekali tingginya jumlah penduduk dengan penyuluhan, pendidikan, pembinaan dan pelatihan kerja untuk meningkatkan produktivitas masyarakat.
The role of Maqashid-Syariah in enhancing business sustainability through green dynamic capability and marketing strategies Nurcahyo, Satria Avianda; Arismaya, Anisa Dewi; Anis, Muhammad
Indonesian Journal of Islamic Economics Research Vol. 6 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v6i2.2484

Abstract

Abstract This study aims to explore the role of Maqashid Syariah in enhancing business sustainability through the integration of Green Dynamic Capability and marketing strategies, focusing on PT Bank Muamalat in the Central Java province. A quantitative research approach was employed, using the Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to analyze the relationships between variables. SEM PLS was chosen for its ability to evaluate complex models and measure latent variables that cannot be directly observed. Data were collected through a survey targeting 280 permanent employees of Bank Muamalat, using a saturated sampling technique to ensure comprehensive representativeness. The results of the study supported several hypotheses, showing that Maqashid Syariah positively influences marketing strategies and business sustainability. However, the impact of Green Dynamic Capability on innovation and business sustainability was not fully significant, indicating the need for further optimization in the implementation of green strategies. These findings suggest that Bank Muamalat can enhance its competitiveness by strengthening the application of Maqashid Syariah principles, particularly in marketing strategies, while simultaneously improving the integration of environmental sustainability initiatives. The study provides critical managerial implications, highlighting the importance of continuous monitoring and evaluation to ensure the effectiveness of these strategies in achieving long-term sustainability.