Claim Missing Document
Check
Articles

Found 2 Documents
Search

Financial Literacy and Entrepreneurial Finance In Bumdesa Management Study Setyobakti, Moh. Hudi; Istifadah, Istifadah; Awwaliyah, Intan; Kasno, Kasno
Jurnal Ilmu Manajemen Advantage Vol. 5 No. 2 (2021): December
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v5i2.766

Abstract

The purpose of this study is to get an overview of the knowledge and financial aspects of entrepreneurship to be a decisive part in the management of Bumdesa. The method used in this research is descriptive qualitative with a case study approach. The results obtained are from the aspect of financial literacy of the Bumdesa management on human resource input, knowledge of the preparation of financial reports and the inadequate ability to analyze financial statements so that they have not been able to make financial reports as a basis for decision making. The financial aspect of entrepreneurship can be seen from the Bumdesa business idea. running a business idea, the ability to organize a business, develop innovation as a whole have been implemented, but have not run optimally, so that it has an impact on the Bumdesa financial performance.
The Effect of Financial Performance and Environmental Sensitivity on ESG Disclosure: Empirical Study in Agroindustrial Sector Apriono, Markus; Fadah, Isti; Wardayati, Siti Maria; Niken, Regina; Aprillianto, Bayu; Wahyuni, Nining Ika; Awwaliyah, Intan
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2531

Abstract

Environmental, Social, Governance (ESG) has become an essential issue in business operation as a result from pressures from stakeholder such as government, society, creditors, and investors not to only seeking profit, but also preserving the environment, caring the society, and having good governance. The purpose of this study is to examine the effect of financial performance and environmental sensitivity on ESG implementation by using regression model. The financial performance measured by Return on Asset (ROA), environmental sensitivity measured by dummy variable which divided companies into two groups with high and low Green House Gas (GHG), and ESG disclosure measured by ESG indicators. There were 18 agroindustrial companies listed in Indonesia Stock Exchange from 2019-2021 observed. The result of this study showed that there was no significant effect of financial performance measured by Return on Asset (ROA) on ESG, otherwise there was positive significant influence of environmental sensitivity on ESG.