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All Journal Krisna: Kumpulan Riset Akuntansi Infestasi Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Review of Islamic Economics and Finance Jurnal Ecogen Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Operations Management and Information System Studies Jurnal Nusantara Mengabdi Jurnal Yudistira Cendikia Pendidikan E-JURNAL AKUNTANSI
Annisa Rahman
Fakultas Ekonomi Universitas Andalas, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Environmental, Social, Governance (ESG) pada Kinerja Perusahaan denganBoard Gender Diversity sebagai Pemoderasi Siti Naziyatul Ulfa; Annisaa Rahman
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13058

Abstract

Companies need to build good relationships with stakeholders by meeting the demands of stakeholders which are the company's efforts to maintain good company performance. One of the company's efforts to build a good relationship with stakeholders is by disclosing transparent information. Currently, more and more companies want to provide a clear picture of corporate practices and responsibilities, one of which is by disclosing environmental, social and corporate governance (ESG) aspects. The purpose of this study is to provide empirical evidence regarding the influence of Environmental, Social, and Governance (ESG) on company performance and provide empirical evidence regarding the role of board gender diversity on the influence of ESG on the performance of companies listed on the Stock Exchange in Indonesia for the period 2018-2022. The sampling technique in this study was purposive sampling. The results of this study found that ESG has a positive effect on company performance and board gender diversity plays a role in encouraging ESG activities to improve company performance in Indonesia.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI Fajri Yudha; Rahman, Annisaa
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.251-262

Abstract

This research aims to test and analyze the influence of ESG disclosure both in aggregate and the influence of partial ESG components consisting of environmental, social and corporate governance disclosures on investment efficiency in companies listed on the IDX for the 2017-2021 period. Data collection in this research used the documentation method. This research uses purposive sampling as a sampling method with a total sample of 210 companies listed on the IDX. The results of this study show that aggregate ESG disclosure has a positive effect on investment efficiency. Meanwhile, partial ESG disclosure has no influence on investment efficiency. The findings of this research provide important awareness to companies regarding the benefits of carrying out comprehensive ESG disclosures.
TINGKAT KEPATUHAN MAHASISWA TERHADAP PERATURAN UNIVERSITAS ANDALAS DALAM PENGGUNAAN FASILITAS UMUM TEMPAT PARKIR TEFA MART Annisa Rahman; Adinda Ikhlashul Refa; Dhiya Durotul Nasha; Iqbal Ilhamsyah Akmal; Iqbal Sidiq Rabbani; Siti Sarah Asy-syifa
Sindoro: Cendikia Pendidikan Vol. 8 No. 8 (2024): Sindoro Cendikia Pendidikan
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengkaji tingkat kepatuhan mahasiswa terhadap peraturan Universitas Andalas dalam penggunaan fasilitas umum yaitu tempat parkir Tefa Mart. Dalam penelitian ini kami menggunakan analisis kualitatif dengan melakukan observasi dan mengumpulkan data Non-Numerik. Hasil dari penelitian ini memberikan gambaran tentang kesadaran hukum mahasiswa yang masih rendah. Untuk mengatasi hal tersebut diperlukan regulasi dari pihak Universitas Andalas maupun Tefa Mart. Dimasa yang semakin maju, kesadaran hukum mahasiswa juga seharusnya berkembang, namun yang terjadi malah sebaliknya. Penelitian ini akan memberikan pengetahuan tambahan kepada kita semua terhadap pentingnya kesadaran hukum terlebih lagi dikalangan mahasiswa.
ESG Performance and Its Impact on Mitigating Cost of Capital: Evidence from Southeast Asia Anggi Saputra; Annisaa  Rahman
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i08.p12

Abstract

In response to global challenges such as climate change, social injustice, and the growing demand for corporate ethics, Environmental, Social, and Governance (ESG) factors have become central to business, investment, and public policy agendas. This study aims to provide empirical evidence on the impact of ESG performance on the cost of capital. The research sample consists of non-financial companies listed on stock exchanges in developing Southeast Asian countries from 2018 to 2023. Using panel data regression analysis with STATA version 17, the findings reveal a significant positive relationship between overall ESG performance and the environmental pillar's impact on the cost of capital. However, the social and governance pillars do not show a significant effect on the cost of capital. Further analysis reveals that while ESG performance significantly reduces the cost of debt, it has no impact on the cost of equity. These results suggest that ESG-related practices are not yet fully valued by capital markets and stakeholders in developing Southeast Asian countries. Keywords: Environmental score, Social score, Governance score, ESG performance, Cost of Capital
Keefektifan Layanan Konseling Kelompok untuk Meningkatkan Kepercayaan Diri Siswa Nurul Alifah; Oktavia Utami Ramadhani; Annisa Rahman; Shinta Nurhaliza; Ratna Sari Dewi
Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa Vol. 3 No. 2 (2025): Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/yudistira.v3i2.1775

Abstract

Self-confidence is a crucial aspect of student development and academic success. However, many students still struggle with low self-confidence. This article reviews the effectiveness of group counseling through a literature review of 22 journals (2013–2025). Findings show that group counseling effectively enhances self-confidence across various educational levels. Techniques used include REBT, bibliocounseling, self-instruction, and role play. Success also depends on the stages of implementation. Group counseling provides a reflective and supportive space, making it a suitable intervention strategy in guidance and counseling programs.
Co-Authors Abd. Rasyid Syamsuri Abshari, Firhan Razki Adinda Ikhlashul Refa Ahmand Nadhirin Amsal Djunid Amy Fontanella Anggi Saputra Anggraeni, Dian Yuni Areta Xaviera Atika Gando Suri Atika Gando Suri Defriko Gusma Putra Denny Yohana Deny Yohana Dhiya Durotul Nasha Dina Puspita Sari Elsa Fitri Utami Elvira Luthan Fajri Yudha Fery Adrianus Husna Roza Hutagaol-Martowidjojo, Yanthi Iftikar Arif Yuri Iqbal Ilhamsyah Akmal Iqbal Sidiq Rabbani Judith Zakary Nurul Alifah Oktavia Utami Ramadhani Rahayu, Rita Rahmat Febrianto Ramadhani Chandra Ratna Sari Dewi Ratnawati Rafles Rayna Kartika, Rayna Rinaldi Munaf RISA WAHYUNI EDT Riyadi Aprayuda Salsabila Tizmi Salsabila Tizmi Shinta Nurhaliza Shyntia Alvenia Siti Naziyatul Ulfa Siti Sarah Asy-syifa Suci Fitriamiranti Syahril Ali Taufik Hidayat Verni Juita Yafez Rahmentio Yosi Yulivia Yusak Maryunianta