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All Journal Krisna: Kumpulan Riset Akuntansi E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Mitra Akademia: Jurnal Pengabdian Masyarakat Jurnal Investasi Islam Jurnal Pengabdian Masyarakat Bestari (JPMB) Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science
Arwan Gunawan
Jurusan Akuntansi Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Other

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Environmental, Social, and Governance Disclosure and Financial Performance: Evidence from Indonesian Mining Companies Kania Marsya Pramitha; Arwan Gunawan
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15634

Abstract

Environmental, Social, and Governance (ESG) disclosure has become an important instrument for promoting corporate sustainability and improving financial performance. However, previous studies have reported inconsistent findings regarding the relationship between ESG disclosure and financial performance, particularly in Indonesian mining companies. Moreover, empirical evidence examining the individual effects of environmental, social, and governance disclosures while controlling for firm size remains limited. This study aims to analyze the influence of Environmental, Social, and Governance (ESG) disclosure on the financial performance of mining companies listed on the Indonesia Stock Exchange during 2019–2024. A quantitative explanatory approach was employed using balanced panel data from 14 mining companies, resulting in 84 firm-year observations selected through purposive sampling. ESG disclosure was measured using the Global Reporting Initiative (GRI Standards 2021) disclosure index, in which disclosed indicators were scored one and undisclosed indicators were scored zero. Financial performance was proxied by Return on Assets (ROA), while firm size, measured by the natural logarithm of total assets, served as a control variable. Panel data were analyzed using the Random Effect Model (REM) with EViews 13. The results indicate that environmental disclosure has a positive and significant effect on ROA (β = 13.295; p = 0.028), governance disclosure also positively affects ROA (β = 10.648; p = 0.046), whereas social disclosure has no significant effect (β = −6.526; p = 0.234). Simultaneously, ESG disclosure significantly influences financial performance (F = 10.553; p < 0.001), with an adjusted R² of 31.52%. This study contributes to the ESG literature by demonstrating that environmental and governance disclosures play a more substantial role than social disclosure in enhancing financial performance within Indonesia's mining sector, thereby strengthening the applicability of legitimacy and stakeholder theories in emerging markets.
Strengthening MSME Financial Reporting Quality: The Role of Internal Control Systems and Human Resource Competencies Syla Arifatus Sholiha; Arwan Gunawan
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15650

Abstract

This study demonstrates that internal control systems and human resource competence have a positive and significant impact—both individually and simultaneously—on the quality of financial reports for MSMEs in Rawalumbu District, Bekasi City. The internal control system emerges as the dominant factor in enhancing the quality of financial reporting by strengthening the control environment, control activities, transaction documentation, and effective oversight mechanisms. Human resource competence also contributes to the production of financial reports that are relevant, reliable, comparable, and understandable in accordance with SAK EMKM standards. These findings were derived using instruments based on the COSO (2013) framework for internal control systems, SAK EMKM (IAI, 2016) for financial report quality, and Spencer and Spencer (1993) for human resource competence, with data analyzed via multiple linear regression. This research addresses a gap in the literature by providing limited empirical evidence that simultaneously examines the synergy between internal control systems and human resource competence in local government-supported MSMEs as they implement SAK EMKM. The study’s novelty lies in integrating these two variables as internal organizational capabilities—viewed through the lens of the Resource-Based View (RBV)—within the context of MSMEs supported by the Bekasi City Cooperatives and SMEs Agency; this yields a model demonstrating that financial report quality is influenced not only by each factor in isolation but also by the synergy between them. These findings enrich the literature on MSME financial governance and offer practical implications for local governments and support agencies to develop accounting training programs, strengthen internal control systems, and provide sustained guidance on SAK EMKM implementation, thereby enhancing MSME accountability and competitiveness.
Pengaruh Struktur Modal, Likuiditas, dan Perputaran Aktiva terhadap Profitabilitas Pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2019-2023 Lutfi Asiah Azhari; Sudradjat Sudradjat; Arwan Gunawan; Hastuti Hastuti
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6546

Abstract

Abstract: This study aims to determine the effect of capital structure, liquidity, and asset turnover on profitability. The independent variables in this study is the capital structure measured using the Debt to Assets Ratio (DAR); liquidity measured by Current Ratio (CR); and asset turnover as measured by Total Assets Turnover (TATO). The dependent variable used is profitability as measured by Return on Assets (ROA). The sample of this research is energy sector companies listed on the Indonesia Stock Exchange in 2019-2023 (5 years) using purposive sampling techniques. This research uses a quantitative method. The data used in this research are secondary data obtained from financial statements and annual reports published by the Indonesia Stock Exchange (www.idx.co.id) and the company's website. The analysis and hypothesis testing technique uses panel data regression analysis. The results showed that capital structure and assets turnover had a significant effect on profitability, while liquidity showed the opposite. While simultaneously, capital structure, liquidity, and asset turnover affect profitability.
Co-Authors Abdul Nasir Adri Ariyulianti Afriady, Arif Agnia Firda Yuntafa Arianto Wisnu Prabowo Aulia Shafira Kahar Caroline, Sheren Audia Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Djuwarsa , Tjetjep Endah Dwi Kusumastuti, Endah Dwi Gilang Hafitri, Rifa Hanifa Khoirunnisaa Heryanto Hasbi Assidiki Mauluddi Hastuti Hastuti Hastuti Hastuti Hastuti Hikam Syahid Jayana Ilyas Nur Shiddiq Ishak, Jouzar Farouq Iwan Setiawan Iwan Setiawan Kania Marsya Pramitha Linda Luciana Lutfi Asiah Azhari Mochamad Umar Mai Mulyandani, Vina Citra Mulyandani Nabila Ayudya Maharani Noorsyah Adi Noer Ridha Novianty, Ira Nurul Afifah Nurul Febriyanti Hazmi Putra, Sugih Sutrisno Raffli Dika Pratama Rahma Nazila Muhammad Riauli Susilawaty Hutapea Rina Nurmalina Rita Oktaviyani Putri Rizka Sri Wandari Rovishany, Nabila Daffa Ruhana, Nafisah Sembiring, Etti Ernita Siti Nur Anisya Sri Listiyani Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Surachman, Rifqi Syarief, Mochamad Edman Syla Arifatus Sholiha Tanti Hafni Arifah Mustofa Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Trisyanto Surya, Rendra Utari, Sherina Putri Yanti Rufaedah, Yanti