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Analisis Kepatuhan Pengungkapan ESG pada Perusahaan BUMN Sektor Transportasi Tahun 2023 Wita Yulita; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6726

Abstract

Transportation has a role in contributing to carbon emissions and social, especially BUMN companies where BUMN is an extension of the government in the context of services to the community so that transparency and accountability as a form of accountability for the performance of BUMN companies in the Transportation sector. The purpose of the study is to analyze the level of compliance with ESG disclosure in BUMN Transportation Sector Companies. The object of research is descriptive qualitative based on the 2023 Sustainability Report. The results of this study reveal that BUMN companies in the transportation sector (have not fully loaded environmental, social, and governance information) GRI2021 standards. This study has not analyzed ESG compliance and integration with financial performance.
ANALISIS KEUNGGULAN BERSAING BERDASARKAN METODE FIVE FORCE PORTER PADA LEMBAGA PELATIHAN DAN PEMBINAAN UMKM BERBASIS DIGITAL Santy Berliana Naibaho; Edi Hamdi; Rhian Indradewa; Agus Munandar
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34185

Abstract

Berdasarkan laporan Exacutitude Consultancy, pasar pelatihan online secara global diperkirakan akan tumbuh dari USD 32.29 Miliar pada tahun 2023 menjadi USD 166.45 pada tahun 2030. Faktor utama yang mendorong pasar pelatihan berbasis daring antara lain adanya permintaan untuk pembelajaran yang mudah dan fleksibel, meningkatnya penetrasi internet disetiap negara, adanya dampak dari pandemi COVID-19 dan efektifitas biaya platform pelatihan berbasis daring. Melihat peluang tersebut, peneliti memiliki keinginan untuk masuk pada industri pelatihan dan pembinaan untuk mencari keunggulan bersaing. Penelitian ini merupakan penelitian deskriptif kualitatif, dimana dalam penelitian ini menggunakan data penelitian dari hasil wawancara dan studi literatur serta data dan menggunakan 5 pengukuran analisis porter. Temuan dalam penelitian ini menunjukkan bahwa analisis porter's Five Forces pada parameter Persaingan Antar Perusahaan, Potensi Kehadiran Kompetitor Baru, Potensi Pengembangan Produk Pengganti, Daya Tawar Pemasok dan Daya Tawar Konsumen dengan bobot rata-rata 2,31. Dari hasil analisis Porter's Five Forces di atas diperoleh hasil kuantitatif pada kisaran 1,67- 2,33, hal ini menunjukkan bahwa keunggulan bersaing Industri pelatihan dan pembinaan berada dalam tekanan yang sedang. Keterbatasan dalam penelitian ini adalah terbatas pada analisis keunggulan bersaing saja. Sedangkan pada penelitian selanjutnya disarankan dapat menambah atau melengkapi data pendukung lainnya seperti analisis SWOT, QSPM dan memperluas cakupan penelitian.
Corporate Social Responsibility, Reputation, and Financial Performance Muhammad Aditya Kurniawan; Agus Munandar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i4.56789

Abstract

Nowadays, many companies have implemented CSR programs as a business strategy, where they build community empowerment facilities in the areas of their operations. CSR can be defined as a commitment demonstrated by a company to provide contributions to the sustainable economic development process, prioritizing attention to environmental, economic, and social aspects. This research aims to investigate the relationship between corporate social responsibility (CSR), company reputation, and their influence on the financial performance. The research employs a quantitative approach and collects data from 2019 to 2021 from companies listed on the ESG Quality 45 IDX KEHATI index. CSR is measured through sustainability practice indicators using the Corporate Social Responsibility Index, while company reputation is evaluated through 5 dimensions of measurement. Financial performance is measured using financial ratios involving profitability, liquidity, and leverage. The analysis results indicate that, although there is no significant influence between CSR and company reputation, CSR practices have a significant impact on financial performance. This finding highlights the importance of CSR practices in enhancing the financial aspects of companies. While company reputation significantly affects financial performance, the research shows that reputation does not moderate the relationship between CSR and financial performance.
Analisis Komparatif Kinerja Sistem Kasir Digital UMKM Menggunakan Metrik Kinerja Web Yessica Mega Putri; Agus Munandar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i8.61243

Abstract

The transformation of the small and medium enterprises (SMEs) sector in Indonesia has experienced significant development. Business operators are highly dependent on digital point-of-sale (POS) systems to facilitate transactions and financial management. Researchers compared six prominent digital POS platforms (Majoo, Moka POS, Olsera, Qasir, Pawoon, and Kasir Pintar) using web.dev performance metrics from Google. A comparative descriptive analysis approach with purposive sampling technique was employed based on criteria of operating for at least 3 years, having a minimum of 50,000 active SME users, availability in both website and mobile versions, and achieving a minimum rating of 4.0. Platform evaluation was conducted based on four main metrics: performance, accessibility, best practices, and SEO metrics. Test results showed that Moka POS achieved the highest score with an average of 90.75% on the website and 85.25% on mobile, followed by Kasir Pintar with superior mobile performance. The study found that while most platforms displayed higher website performance than mobile, performance metrics were consistently the aspect with the lowest results across all platforms. The web performance metrics-based evaluation is expected to assist SMEs in selecting digital point-of-sale (POS) systems that satisfy their operational needs and provide recommendations for the professional development of industry practitioners.
Co-Authors Achmad Chusanudin Adhelia Putri Salwa Adies Mariska Agris Haryanto Prakasa Aisha Humayro Syauqina Aisya Sheilla Farina Nadia AlFajriyah Nurul Khofifah ALFINA ARIQ SHAFIRANI Alma Posyalam Talaohu Angelia Angelia Angelien Magdalena Anisa Widiastuti Anisah Abni Anugrana Mulyawati Arhan Rachmadan Arnold Sugiarto Asyari Asyari Audita Shasabilla Amin Brian Argaries Budi Sumartono Budi Wibowo Cita Restuningsih Dani Ariza Dewi Kurniawati Diajeng Larasati Dian Wirdiansyah Didik Sugiyanto Dika Fajri Ilham Dojeng Meisi Koo Edi Hamdi Effendi Tjahjadi Eka Bertuah Elis Elis Elly Musdiana Mayang Putri Erika Febia Alviani Putri Erna Longa Fadilla Putri Oktaviasari Fahri Hananto Yasin Firnanda Eka Kurniari Franki Slamet Friska Yolanda Hambali Hanafia Haryanto Haryanto Ika Ismiyar Indah Rahayu Indah Septiani Iriyanti Iriyanti Irzami Hawa Jerry Maratis Kadlina Kadlina Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Lenny Widiawati Lucy Grace Ariestha Manurung Lydia Indah Permatasari Mayang Sari Edastami Mega Chyntia Muhammad Aditya Kurniawan Muhammad Ivan Ardhiansyah Nadia Fitri Nelcie Mussa Nelcie Valensya Mussa Noel Singgih Haryo Pradono Novia Chris Monica Noviana Wulandari Nurah Haerani Putri Kartini Rhian Indradewa Riartri Nanda Bija Rino Kurnia Afandi Rio Bernando Sirait Rosalin Putri Lubis Putri Lubis Sandelia Sandelia Santy Berliana Naibaho Santy Wijaya Sapto Jumono Saputra Saputra Saut Wolker Sihaloho Stefany Caroline Susi Susanti SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Tantri Yanuar Rahmat Syah Tri Harsanti Mursyid Uli Lasdao Mara Widya Veronika Winda Amelia Wita Yulita Wiwin Gusnia Yanuar Pribadi Dawam Yessica Mega Putri Yosua Zega Yuliana Yuliana Yusi Sopianti Zhafarina Marwanta