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Does sharia compliance enhance ESG performance to better firm performance? Pujiastuti, Arum; Nurhidayah, Siti Abdillah; Sulistiyanto, Tri Joko
Diponegoro International Journal of Business Vol 7, No 2 (2024)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.7.2.2024.177-190

Abstract

This study investigates the influence of ESG and Sharia compliance on firm performance Current literature provides various findings explaining the effect of ESG on firm performance. The question arises as to whether compliance with Sharia, known for its ethical principles that share similar objectives with ESG, can enhance firm performance. This study introduces a novel approach by integrating the Sharia label to explore the relationship between ESG and firm performance, a topic not extensively covered in the literature, particularly in the context of Indonesia. This study employs a panel regression model with fixed effects using data from 235 firm-year observations of non-financial firms to estimate the results. The findings indicate a negative impact of ESG on firm performance. However, this study did not confirm the influence of Sharia on firm performance. To alleviate negative effect of ESG, companies could prioritize more efficient and impactful ESG practices.
Gender's Moderating Impact on Financial Capability, Training, and MSME Performance Pujiastuti, Arum; Sulistiyanto, Tri Joko
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p53-66

Abstract

This study investigates the influence of financial capability and entrepreneurship training on MSME performance, with gender as a moderating variable. Using a quantitative approach, data was collected from 116 MSME owners in Kendal Regency via questionnaires distributed both online and in person. Financial capability significantly impacts MSME performance, highlighting the importance of effective financial management and access to resources. However, training does not have a direct significant effect, likely due to short duration and delayed impacts. Gender does not significantly affect MSME performance or moderate the influence of financial capability and training, indicating equal opportunities for male and female entrepreneurs. The findings emphasize the critical role of financial capability over training or gender in improving MSME success.