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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Akuntansi Aktual Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Karinov Jurnal Cahaya Mandalika International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach International Journal of Social Science, Education, Communication and Economics Jurnal Akuntansi dan Keuangan Journal of Educational Analytics International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB) IIJSE Jurnal Manajemen, Ekonomi dan Akuntansi E-Jurnal Akuntansi
Helianti Utami
Universitas Negeri Malang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE ROLE OF SUSTAINABILITY IN ASEAN BANKING DESICION-MAKING: A SYSTEMATIC LITERATURE REVIEW Izzalqurny, Tomy Rizky; Utami, Helianti; Cahyani, Yasintha Dwi; Rahma, Shelyra Leovita Dwi; Althof, Zahwa Aqila
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.813

Abstract

This study examines the growing importance of sustainability as a foundation for strategic decision-making in the ASEAN banking sector, which is characterized by regulatory, cultural, and institutional diversity. It aims to explore how Environmental, Social, and Governance (ESG) principles are understood and integrated into banking decision-making and to assess their contributions to efficiency, stability, and institutional legitimacy. Using a Systematic Literature Review (SLR) based on the PRISMA 2020 protocol, this study analyzes 22 Scopus-indexed articles published between 2019 and 2025. The findings indicate that ESG serves as a strategic framework that enhances credit quality, operational efficiency, and risk management, with governance emerging as the most influential dimension in successful sustainability integration. The effectiveness of ESG implementation is moderated by institutional and cultural contexts across ASEAN countries. This study contributes by identifying gaps in the literature and proposing a contextual ESG framework for the ASEAN banking sector, providing insights for regulators and practitioners in developing adaptive and inclusive sustainable finance policies.
PENGARUH INTERNASIONALISASI TERHADAP NILAI PERUSAHAAN PADA SEKTOR FMCG DI INDONESIA Yussanto, Alvyola Permata; Helianti Utami; Makaryanawati
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 2 (2026): Januari
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i2.450

Abstract

This study aims to examine the effect of internationalization on firm value in the Fast Moving Consumer Goods (FMCG) sector in Indonesia. Amid stagnant domestic demand and increasing economic uncertainty, internationalization is often perceived as an alternative strategy to enhance firm value through market expansion and risk diversification. However, prior empirical studies report mixed findings, particularly in the context of emerging markets. This study employs a quantitative approach using panel data consisting of 173 firm-year observations of FMCG firms listed on the Indonesia Stock Exchange. Firm value is measured using Tobin’s Q, while internationalization is proxied by the ratio of foreign sales to total sales. Panel regression analysis is applied after all models satisfy classical assumption tests. The results indicate that internationalization has a negative and significant effect on firm value. This finding suggests that international expansion has not been perceived as a value-creating strategy by investors and is instead viewed as an additional source of risk. From a Resource-Based View perspective, the results imply that internationalization has not yet been transformed into a valuable strategic resource due to limitations in internal capabilities and organizational readiness. This study contributes to the internationalization literature by providing evidence from the FMCG sector in an emerging market context and emphasizing the importance of internal resource preparedness in achieving firm value creation.
Good Corporate Governance Mechanisms on National Banking Performance Sarpinah, Dewi; Juliardi, Dodik; Utami, Helianti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9394

Abstract

The banking sector plays a crucial role in Indonesia's national economy because it functions as a financial intermediary institution that collects funds from the public and distributes them in the form of credit for productive activities. In the banking sector, the implementation of GCG is not merely a formality; it is the basis for risk management, strategic decision-making, and the protection of the rights of authorized parties, including creditors, shareholders, and depositors. This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms on the financial performance of national banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research method uses a quantitative explanatory approach. The population consisted of 47 banks, with a sample of 23 banks selected through a purposive sampling technique. The data were analyzed using multiple linear regression to test the influence of the variables of the Board of Commissioners, Audit Committee, Institutional Ownership, and Managerial Ownership on Return on Assets (ROA). The results showed that simultaneously, GCG mechanisms significantly influenced banking performance with an F value of 4.608 (Sig. 0.010). Partially, the Board of Commissioners, Audit Committee, and Managerial Ownership have a positive and significant influence on ROA. However, Institutional Ownership did not significantly influence financial performance. The coefficient of determination indicates that GCG mechanisms explain 50.6% of the variation in ROA, with the remainder influenced by factors outside the model. This study concludes that strengthening the supervisory function and aligning management interests are key to improving banking performance post-pandemic.
Co-Authors Althof, Zahwa Aqila Arifiani, Fitria Retno Ayu Ambang Lestari Bambang Sugeng Cahyani, Yasintha Dwi Daniel Happy Putra Diana Tien Irafahmi Dodik Juliardi Dushyirehamwe, Anne Marie Endang Sri Andayani Firdausiyah, Zakiyah Fitri Iga Septyas Fransiska Islam, Ajeng Aina Nur Izdiharningrum Ghina Sary Izzalqurny, Tomy Rizky Kamila Safitri Dewi Makaryanawati Nanda Prastiwi, Bellia Novitasari Novitasari Nurika Restuningdiah Rahma, Shelyra Leovita Dwi Sarpinah, Dewi Sary, Izdiharningrum Ghina Sri Pujiningsih Suminar, Lintang Sunaryo Sunaryo Suryani, Ani Wilujeng Triadi Agung Sudarto Yussanto, Alvyola Permata