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Sustainable practices in manufacturing: How green innovation drives financial performance with gender diversity and CSR as moderators Haryanto, Hery; Jennifer, Fion; Marheni, Dewi Khornida
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.27390

Abstract

Research aims: This research analyzes how green innovation strategies influence the financial performance of manufacturing firms in Indonesia, with Corporate Social Responsibility (CSR) and gender diversity as moderators.Design/Methodology/Approach: A quantitative approach using secondary data from 70 manufacturing firms listed on the Indonesia Stock Exchange (2018–2022) was applied. Ordinary Least Squares (OLS) regression was conducted in Stata, with purposive sampling based on specific criteria.Research findings: Green innovation and gender diversity significantly enhance financial performance. CSR, however, shows no significant direct effect, and neither CSR nor gender diversity significantly moderates the relationship between green innovation and financial performance.Theoretical contribution/Originality: The study makes three contributions. First, it examines CSR and gender diversity simultaneously as independent factors and moderators, highlighting their differential roles in emerging markets. Second, it identifies boundary conditions, showing that green innovation delivers benefits mainly when organizational capabilities are sufficient, challenging the generalizability of Western-based theories. Third, it offers insights into why stakeholder mechanisms may be less effective in contexts with weak enforcement and symbolic compliance, refining theoretical understanding in emerging-market settings.Practitioner/Policy implication: Managers and policymakers should treat gender diversity as a strategic asset to enhance performance, while CSR initiatives should be carefully designed and consistently implemented to add genuine value rather than symbolic compliance.
MENINGKATKAN NIAT PEMBELIAN DI PASAR MOBIL MEWAH : PERAN IDENTITAS GLOBAL, NILAI YANG DIRASAKAN, DAN LOYALITAS MEREK DI BATAM Haryanto, Hery; Wisnu, Wisnu; Angelina, Stevanie
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51420

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh identitas global terhadap niat pembelian mobil sport mewah di Kota Batam, dengan mempertimbangkan peran mediasi nilai fungsional, nilai individual, dan loyalitas merek. Fenomena meningkatnya konsumsi simbolik pada produk otomotif mewah mendorong perlunya pemahaman baru mengenai motif konsumen, khususnya dalam konteks globalisasi identitas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS). Data diperoleh dari 357 responden yang pernah membeli mobil sport mewah, dengan pengukuran variabel melalui skala Likert. Hasil analisis menunjukkan bahwa identitas global berpengaruh positif dan signifikan terhadap niat pembelian (β = 0,438; p < 0,01), dan pengaruh ini dimediasi secara signifikan oleh nilai individual (β = 0,295; p < 0,05). Sebaliknya, nilai fungsional dan loyalitas merek tidak menunjukkan pengaruh mediasi yang signifikan. Temuan ini mengindikasikan bahwa keputusan pembelian lebih dipengaruhi oleh motivasi ekspresi diri dibandingkan aspek utilitarian atau keterikatan terhadap merek. Secara teoretis, penelitian ini mengisi celah literatur terkait peran identitas global dalam perilaku konsumen barang mewah, serta memberikan dasar bagi strategi pemasaran yang lebih berorientasi pada nilai simbolik konsumen global.
PEMANFAATAN KULIT BAWANG MERAH (ALLIUM CEPA L.) DAN BAWANG PUTIH (ALLIUM SATIVUM L.) SEBAGAI PESTISIDA NABATI UNTUK MENDUKUNG PERTANIAN BERKELANJUTAN Jurnal Wicara; Gurabha, Habil Al; Ananda, Azkiya Ayu; M, M. Zaidan Asykar; Rahayu, Sri Puji; Ananda, Febby Marsya; Ainurrofika, Ainurrofika; Aprilia, Ilmi; Muhaimin, Arif; Kurniawati, Ervina; Apriani, Annisa Rizki Nur; Haryanto, Hery
Jurnal Wicara Vol 3 No 4 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wdrfg660

Abstract

Farmers’ dependence on synthetic pesticides has caused negative impacts such as environmental pollution, harmful residues, and health risks. As an alternative, botanical pesticides provide an eco-friendly solution that is simple to prepare and safe to use. This article discusses a community empowerment program in Sembalun Tourism Village through training on producing botanical pesticides made from onion (Allium cepa L.) and garlic (Allium sativum L.) peels-household waste with potential bioactive compounds. The program was conducted in 1 August 2025 through observation, socialization, and demonstration. The process involved grinding onion and garlic peels with water, fermenting for 48 hours, filtering, and applying the extract to local horticultural crops. Field trials showed a reduction in pest eggs and larvae, although effectiveness was still lower compared to synthetic pesticides. The community response was highly positive, with more than 80% of participants attempting independent preparation of botanical pesticides. Main challenges included short shelf life of the extract and variability in raw material quality. Overall, the program successfully raised environmental awareness, reduced organic waste, and encouraged sustainable agricultural practices.
Perbaikan Pertumbuhan dan Pengendalian Penyakit Busuk Pangkal Batang Bawang Putih dengan Aplikasi Pupuk Kohe Kambing yang Difermentasi dengan Bioaktivator Streptomyces sp Muthahanas, Irwan; Fauzi, M. Taufik; Supeno, Bambang; Nurrachman, Nurrachman; Haryanto, Hery
JURNAL SAINS TEKNOLOGI & LINGKUNGAN Vol. 11 No. 3 (2025): JURNAL SAINS TEKNOLOGI & LINGKUNGAN
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jstl.v11i3.967

Abstract

This research is an experimental study conducted on rice fields owned by farmers in Sembalun village and the Microbiology Laboratory of the Faculty of Agriculture at Unram. The research aims to determine the effect of fertilizer fermented with Streptomyces sp. on the growth and yield of garlic plants as well as the control of basal rot disease in garlic plants. The research was arranged using a Completely Randomized Design (CRD) consisting of 6 treatments and repeated 6 times, resulting in 36 experimental units. The six treatments are: Without fertilizer application (P0), Goat manure fertilizer without the addition of bioactivator (P1), Goat manure fertilizer + Streptomyces sp. isolate SH (P2), Goat manure fertilizer + Streptomyces sp. isolate BSi (P3), Goat manure fertilizer + Streptomyces sp. isolate BSc (P4). Goat manure fertilizer + Isolate SH + Liquid SH (P5). The research results show that the treatment with Streptomyces sp isolate BSi (P3) produced the tallest plants (57.741 cm) and was significantly different from the treatment without fertilizer. (P0). Treatment P3 also produced the highest number of leaves (10.05) significantly different from the other treatments. The highest wet and dry weight of garlic bulbs was obtained in treatment P5, which were 2.556 g and 2.343 g, respectively. The lowest intensity of Fusarium wilt disease was obtained in treatment P4, which was 6.33%, and it was significantly different from P0 or without fertilizer treatment.
Inovasi dan Tata Kelola dalam Pengungkapan Emisi Karbon Manufaktur Indonesia Yanti, Evi; Haryanto, Hery; Suprapto, Yandi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.9074

Abstract

Manufacturing companies contribute significantly to carbon emissions, making transparency in carbon emission disclosure an important issue in supporting environmental sustainability. However, the level of carbon emission disclosure in Indonesia still varies and is influenced by internal company factors. This study aims to analyze the effect of green innovation on carbon emission disclosure and examine the moderating role of internal governance, which consists of ownership concentration, executive political connections, and director compensation. This study is a quantitative study with a causal approach using secondary data. The research sample included 154 manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period with a total of 770 observations. The analysis technique used is ordinary least squares (OLS) to test the relationship between variables and moderating effects. The results show that green innovation has a significant negative effect on carbon emission disclosure. In terms of moderating variables, ownership concentration and executive political connection are not proven to moderate this relationship. Meanwhile, director compensation was found to moderate the relationship between green innovation and carbon emission disclosure in a negative direction, indicating that the director compensation system actually weakens the transparency of carbon emission disclosure. The novelty of this study lies in the simultaneous testing of internal governance mechanisms as moderating variables in the relationship between green innovation and carbon emission disclosure in the context of manufacturing companies in Indonesia. This study contributes theoretically to the literature on environmental accounting and corporate governance, as well as providing practical implications for management and regulators in formulating sustainability and environmental transparency policies.
Penerapan Digital Financial Reporting untuk Meningkatkan Transparansi dan Pengambilan Keputusan Keuangan pada UMKM Sozo Salon Yanti, Evi; Haryanto, Hery
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): Februari 2026
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v5i1.835

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the national economy; however, many MSMEs still lack structured financial recording systems. Sozo Salon MSME in Batam City is a service-based business that previously did not prepare systematic income statements, making it difficult for business owners to assess financial performance and make informed decisions. This community service activity aims to improve financial transparency and decision-making quality through the implementation of digital financial reporting using the Zenwel Biz application. The methods employed include observation, interviews, digital financial recording system design, implementation assistance, and monitoring and evaluation. The results indicate that the partner is able to record revenue and expense transactions digitally and generate automatic periodic income statements. The outputs include the implementation of a digital financial recording system, automated income statements, and a system user guide. Overall, this activity enhances financial management understanding, business transparency, and supports more structured and sustainable financial decision-making for MSMEs.
Pelatihan Rakit Sensor dan Arduino dalam Pengamatan Fenomena Fisika Untuk Siswa SMA Negeri 1 Kota Bengkulu Turrahmah, Mulia; Khumairah, Rista; Sistaputra, Zlatan Ibrahima; Heriansyah, Heriansyah; Gultom, Fades Br; Haryanto, Hery
Jurnal Pengabdian Masyarakat Bangsa Vol. 4 No. 1 (2026): Maret
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v4i1.4154

Abstract

Pembelajaran fisika di sekolah masih didominasi pendekatan konseptual dan praktikum verifikatif, sehingga keterkaitan antara konsep dan fenomena nyata belum optimal dirasakan siswa. Salah satu upaya yang dapat dilakukan adalah memperkenalkan teknologi mikrokontroler sebagai media pengamatan fenomena fisis yang kontekstual dan aplikatif. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pengetahuan dan keterampilan dasar kepada siswa SMA Negeri 1 Kota Bengkulu dalam merakit sensor dan Arduino sebagai instrumen pengukuran sederhana pada praktikum fisika. Metode kegiatan meliputi sosialisasi, demonstrasi, dan praktik terbimbing perakitan rangkaian sensor berbasis Arduino. Peserta kegiatan berjumlah 40 siswa kelas XI dan XII, dengan durasi pelatihan ±2,5 jam. Hasil kegiatan menunjukkan bahwa siswa mampu memahami prinsip dasar sensor dan mikrokontroler serta mengikuti proses perakitan rangkaian secara demonstratif. Antusiasme peserta tergolong tinggi karena pembelajaran berbasis teknologi ini masih jarang diperoleh dalam praktikum fisika sekolah. Kendala utama yang ditemukan adalah keterbatasan pengalaman siswa dalam pemrograman, sehingga diperlukan pendampingan bertahap dan dukungan guru dalam implementasi lanjutan. Secara umum, pelatihan perakitan sensor dan Arduino berpotensi menjadi alternatif penguatan praktikum fisika berbasis teknologi sederhana di sekolah, sekaligus meningkatkan literasi teknologi dan keterampilan eksperimen siswa
When Sustainability Meets Emissions: Factors Shaping ESG Performance in Indonesian Manufacturing Firms Haryanto, Hery; Akbar Nanditama, Muhammad; Suprapto, Yandi
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8414

Abstract

Main Purpose - This research investigates the impact of R&D spending, eco-friendly innovation, and Corporate Social Responsibility on Environmental, Social, and Governance performance. It additionally examines the moderating effect of carbon emissions in these connections among Indonesian manufacturing firms. Method - A quantitative explanatory strategy was utilized, employing panel data from 23 manufacturing companies listed on the Indonesia Stock Exchange (2019–2023), chosen through purposive sampling. Panel regression and moderated regression analysis in STATA were utilized to analyze secondary data from annual reports, sustainability reports, and ESG rating databases. Main Findings - To achieve sustainable development, Indonesian policymakers and industry executives need to promote cohesive corporate strategies. Policies must encourage companies to integrate environmental innovation (R&D, green technology) and emissions management with fundamental ESG frameworks to improve long-term competitiveness and sustainable development. Theory and Practical Implications - To achieve sustainable development, Indonesia's policymakers and industry leaders need to promote cohesive corporate strategies. Policies ought to encourage companies to integrate environmental innovation R&D, green technology, and emission management with essential ESG frameworks to boost long-term competitiveness and sustainable development. Novelty - This research adds to the knowledge by treating ESG performance as the dependent variable and incorporating carbon emissions as a new moderating factor, offering vital empirical insights from a less studied emerging market scenario.
Co-Authors Abyadul Fitriyah ACENG RUYANI Adhia Nirmala, Wiwin agustin, isnaini nuzula Ainurrofika, Ainurrofika Aisah Jamili Akbar Nanditama, Muhammad Aluh Nikmatullah ALUH NIKMATULLAH Amrul Jihadi Ananda, Azkiya Ayu Ananda, Febby Marsya Angelina, Stevanie Anjar Pranggawan Azhari Anwar Anwar Apriani, Annisa Rizki Nur Aprilia, Ilmi Aprilianti, Ika Ariyani, Aulia Syifa Ariyanto, Nova Arviano, Hengky Arya Budhi Saputra, I Made Aulia Azizah Ayu Purnamasari Bagus Dwi Hari Setyono Baharuddin Baharuddin Baiq Elaswari Arimbi Bambang Supeno Bambang Supeno Bambang Supeno Bambang Supeno, Bambang Caesaria, Julia Ananda Caessar, Aditya Sari Cally Piramida, Cally Candy Candy CHOIRUL MUSLIM Chyntia, Chyntia Cruz II, Roque B. Damayanti , Elsa Depari, Irene Juwita Dewi, Elinda Nurul Hasana B. S. Dipokusumo, Bambang Erdianti, Baiq Nona Ernis, Gustria Erwin Juwanda Evi Yanti Fadhila, Ahmad Dhimas Fakhriah, Talitha Farida , Nihla Febrilia, Baiq Rika Ayu Fitrianingsih, Evi Gultom, Fades Br Gultom, Fades Br. Gurabha, Habil Al Hakim, Ainul Handayani, Ayudina Hari Aditia Pratama, Muhammad Hari Permadi Harmayani, Ria Hartono, Cindy Haryantini, Baiq Azizah Hendro Yulistiono2 Heriansyah Herman Suheri Hesniati, Hesniati Hidayatullah, Sarif Huang, Chyntia I Ketut Ngawit, I Ketut I WAYAN SUANA I Wayan Suana Idiatul Fitri Danasari Insani, Luthfi Cahya Irwan Muthahanas Ishmah Humaidatul Aminah Zaim Alyaminy Jennifer, Fion Jessica Novia Jesslyn, Jesslyn Johanes Prawira Jurnal Pepadu Jurnal Wicara Juwanda, Erwin Kamilah, Santi Nurul Kartika, Ni Made Andry Kelvin Kelvin Khoiriyah, Putri Khumairah, Rista Kisman Kisman Kisman Krisna Antaboga Kurniawan, Lalu Martahadi Trisna Kurniawati, Ervina Lestari, Dian Fita Liana, Jumi Lie, Tommy Lina Lina M, M. Zaidan Asykar M. Sarjan M. Sarjan, M. M. Taufik Fauzi M. Taufik Fauzi, M. Taufik Maharani, Diva Maitri, Badra Manurung, Widya C. Marheni, Dewi Khornida Mariani, Yuni Maulana Aziz, Lutfi Maulinda, Siti Meylan Mery Windarningsih Miftahul Jannah Mohamad Taufik Fauzi Muhaimin, Arif Muhammad Hari Aditia Pratama Muhammad Sarjan Mulat Isnaini Nazila, Dian Nefi Andriana Fajri Ni Made Laksmi Ernawati Ni Made Nike Zeamita Widiyanti Ni Made Wirastika Sari, Ni Made Wirastika Nurrachman Nurrachman Nurrachman Nurul Qomaria, Nurul Ong, Toni Pamenang, Galang Damar Pande Komang Suparyana Pebriani, Dwi Amrina Pitriana, Dewi Pramita, Nina Prasanti, Erni Prawira, Johanes Priandani, Livia Tara Putra, Apriza Hongko Putriana, Intan Quinola, Azzahra Ariefta Rahayu, Sri Puji Ramadan, Muh.Zahrur Ruth Stella Petrunella Thei Sahrul Gunadi Samudra, Gusti Bagus Aril Baghiz Sari, Meli Kartika Sipriyadi Sisca, Veni Sistaputra, Zlatan Ibrahima Siti Zainab, Siti Sitorus, Lizken Sonata, Vina Sri Wening Sudjatmiko, Dwi Praptomo SUNANTRA, I MADE Suprapto, Yandi Suprayanti Martia Dewi, Suprayanti Martia Susamto Somowiyarjo Syafrina, Intania Tajidan, Tajidan Tarmizi Tarmizi Tarmizi Thei, Ruth Stella Petrunella Triawan, Deni Agus Turrahmah, Mulia Utomo, Sandrina Mayreva Valencia Valencia, Valencia Valentina, Sania Vernando, Lovis Wahid, Mujaddid Muskhul Wardhana, Agung Widya WAWAN APZANI Widiyanti, Riski Willyanto, Lia Winston, Winston wisnu wisnu, wisnu Yomo, Novianda Shafira Suryawatie Zainal Arifin Zanuba, Regina Brigita