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Examining Greenwashing’s Impact on Performance with ESG as a Buffer Widiyati, Dian; Hasanah, Neneng
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7389

Abstract

In the Fast-Moving Consumer Goods (FMCG) sector, greenwashing has become a widely discussed phenomenon. This industry is closely connected to consumers because its products are used daily, ranging from food and beverages to personal care items. Furthermore, corporate financial performance has become a central concern for both shareholders and stakeholders. Corporate performance often focuses primarily on commercial objectives while neglecting ecological and social aspects. This study aims to analyze the effect of greenwashing on corporate performance, evaluate the influence of Environmental, Social, and Governance (ESG) factors on corporate performance, and examine the role of ESG as a moderating variable in the relationship between greenwashing and corporate performance. The study population consists of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population in this study consisted of 57 companies, and the sample included 14 companies over a five-year period, resulting in a total of 70 observations. The sampling technique used was purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA) with EViews. The results show that greenwashing has a negative effect on corporate performance, ESG has a positive effect on corporate performance, and ESG significantly moderates the relationship between greenwashing and corporate performance. This research provides theoretical contributions to the sustainability literature as well as practical implications for companies, investors, and regulators in enhancing information transparency and ESG implementation.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Dea Aprilia; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.350

Abstract

This research aims to empirically prove the effect of Capital Structure, Firm Size and Sales Growth on Financial Distress. This research was conducted at Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The type of research is quantitative. The type of data used in this research is secondary data. Samples were collected using the purposive sampling method. The number of samples was 17 companies, observation data for 5 years of the research period, the data collected 85. The data was processed using the Eviews 12 program to test the hypothesis using panel data regression analysis. The results of the F statistical test showed that Capital Structure, Firm Size, and Sales Growth simultaneously affected Financial Distress. While partially (t test) showed that Capital Structure and Firm Size had a negative effect on Financial Distress, while Sales Growth partially had no effect on Financial Distress.
PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, BEBAN PAJAK DAN PERTUMBUHAN PENJUALAN TERHADAP TRANSFER PRICING Angel Excellen Maharanihalim; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.360

Abstract

This study aims to analyze the effect of Foreign Ownership, Company Size, Tax Burden and Sales Growth on Transfer Pricing in Food and Beverage companies. The data used are Food and Beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample determination uses a purposive sampling method. The sample in this study was 12 for 5 years, resulting in 60 data. The analysis method of this study uses multiple linear regression methods to test the effect of tax burden, foreign ownership, and company size on the dependent variable transfer pricing. Based on the results of statistical calculations, it was concluded that (1) The results of the simultaneous test (F) show that Foreign Ownership, Company Size, Tax Burden and Sales Growth together have an effect on Transfer Pricing, (2) The results of the partial test (t) Foreign Ownership and Company Size have an effect on Transfer Pricing, (3) The results of the partial test (t) Tax Burden and Sales Growth have no effect on Transfer Pricing.
PENGARUH RASIO AKTIVITAS, PERTUMBUHAN ASET DAN UKURAN PERUSAHAAN TERHADAP REAKSI PASAR Fadhilah; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.364

Abstract

This study was conducted with the aim of testing and analyzing the influence of activity ratio, asset growth, and company size on market reactions. This study uses a quantitative approach that emphasizes objective measurement aspects of social phenomena. Data collection techniques use documentation techniques or indirect observation. This study is included in the secondary research category, namely research that aims to determine the influence between two variables. Secondary data in this study comes from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) with a reporting period of 2019 to 2023. The sampling technique in this study used purposive sampling, with a total of 65 sample data from 13 companies that met the research criteria. The analytical method used in this study is descriptive statistical analysis with the classical assumption test, the coefficient of determination test, and the partial t-test. By using multiple linear regression analysis. Data testing was conducted using Microsoft Excel and Statistic Eviews version 13 software. The results of this study indicate that the Activity Ratio, Asset Growth, and Company Size simultaneously influence market reaction. However, partially, the Activity Ratio has a significant effect on market reaction, while Asset Growth and Company Size do not.
IMPLEMENTASI METODE DRILL AND PRACTICE DALAM MENINGKATKAN KEMAMPUAN MEMBACA AL-QUR’AN SISWA PADA MATA PELAJARAN AL-QUR’AN HADITS DI MADRASAH TSANAWIYAH NEGERI 8 MUARO JAMBI Yani, Shevi; Hasanah, Neneng
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 10 No. 4 (2025): December (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v10i4.1463

Abstract

This research is motivated by the low ability of students to read the Qur'an in reading the Qur'an in the Qur'an lesson at the State Islamic Junior High School 8 Muaro Jambi. Among the identified challenges are students’ difficulties in achieving fluency, errors in pronouncing makharijul huruf, and insufficient usage of tajwid rules. Therefore, there is a need for an effective and suitable learning approach to enhance students’ Qur’anic reading abilities. The purpose of this research is to detail the implementation of the drill and practice technique to improve students’ Qur’anic reading skills in the Al-Qur’an Hadith subject at Madrasah Tsanawiyah Negeri 8 Muaro Jambi. This research uses a qualitative approach with a descriptive research type. Data collection was carried out through observation, in-depth interviews with Al-Qur’an Hadith educators, the principal of the school, and students, along with documentation. Informants were selected through purposive sampling, focusing on those who are directly engaged and knowledgeable about the educational process. Findings from the study reveal that the drill and practice method was carried out using structured and repetitive reading exercises of the Qur’an, establishment of a reading routine of verses at the start of lessons, practice on makharijul huruf and tajwid, and timely feedback from the teacher. This approach was additionally supported through consistent practice.
Planning and Implementation of Islamic Religious Education in Shaping Elementary Students’ Religious Character Rasidin; Hasanah, Neneng; Anwar, Kasful; Rahman, Mahyuzar; Chaniago, Fransisko; Febriana, Amelia
MUMTAZ : Jurnal Pendidikan Agama Islam Vol. 5 No. 3 (2025): December 2025
Publisher : Program Studi Pendidikan Agama Islam, Fakultas Tarbiyah, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/mumtaz.v5i3.3483

Abstract

This research aims to examine how the planning and implementation of Islamic Religious Education (PAI) contributes to shaping the religious character of students at SDN 161/V Adi Purwa. The study was conducted using a qualitative method with a descriptive approach. Research data were obtained from the school principal, PAI teachers, and students. Data analysis was carried out through the stages of collection, reduction, presentation, and verification. The results indicate that the combination of structured planning and consistent implementation is effective in forming students' religious character. The students demonstrated a good understanding of religious values and the ability to apply them in daily life. Structured planning and effective implementation have proven successful in producing students who are faithful, pious, of noble character, and disciplined, in accordance with the objectives of Islamic Religious Education at SDN 161/V Adi Purwa.
Co-Authors Afifah, Tiara Early Afriansyah, Berlian Agus Afandi Agustin, Inka Nadiah Agustina, Santi Ahmad Fikri Ahmad Syukri Aisyah, Tasya Nur Akaputri, Della Erriani AMELIA FEBRIANA, AMELIA Angel Excellen Maharanihalim Anggini, Karlita Arif R, Kasmin Asmawati Asmawati Atikana, Akhirta Azijah, Izattul Azzahra, Amelia Chaniago, Fransisko Dea Aprilia Desriani Desriani Dewi Hasanah Dharmarianti, Dian Putri Dwi Endah Kusumawati Dzikri, Mohd. Iqbal EDI SAPUTRA Edy Kusnadi Ekafitrianda, J. M. Eko Prabowo, Eko Endri Purnomo Fadhilah Fatwanti, Devi Fauzi, Ikbar Fitri, Resfa Fitria Sari Fitriani, Eva Fitriyah Fitriyah Fitriyatustany, Fitriyatustany Galantika, Adinda Evan Geulista Hamzah Haq, Daffa Aqomal Hardjanto Haryanti, Ely Hasan, Afrizal Hasanah, Qoriatul Hendra Hendra Herawati, Ita Hermelinda, Tuti Ilham, Hadiid Ushama indriyani, jihan Putri Isnarayani, Yuni Jessica, Melia Kasful Anwar Lestari, Neneng Dini Indah Lina Herlina M Solehah, Siti M. Syahran Jailani Mahyuzar Rahman Maisah Maisah MARIA BINTANG Mawarni, Endang Siti Miftahul Huda Miftahul Jannah Mohammad Iqbal Irfany Muhajir Muhajir, Muhajir Muhammadi, Acep Muwahid Mulyorini Rahayuningsih Mustika Mustika Muthohharoh, Marhamah Nadhifah, Hana NANIK RAHMANI Napisah Napisah, Napisah Nawang Sari, Dewi Neni, Neni Niarti, Upi Nofantoro, Dwi Nugroho, Sindunata Nurhaeni Nursaleha, Ervina Priyanto, Anindia Meil Purba, Elvrida Triana BR PUSPITA LISDIYANTI Putri, Dwi Angraeni Putri, Narti Eka Putri, Uly Anggraeni Rahmalia, Desi Ramadhan, Mustarim Ramadini, Kintan Nur Randi Tamirano Rasidin Restiyani, Destika Riana Rizky, Riana Risthi, Alyssa Rosa, Tina Salahuddin Salahuddin Sanusi, Anisa Sarah Salsabila Sarfilianty Anggiani, Sarfilianty Sari, Citra Atrina Sari, Dewi Nawang SHANTI RATNAKOMALA Shibghotillah, Nur Sihite, Debby Alfani Siradju, Diva Athaya Fairuz Siswani, Sri Siti Nurfadilah Siti Zubaidah Sofran, Sidorus Alfandrianus Su'ud, Su'ud SUDARMONO SUDARMONO Sugeng, Andry Suhartini, Titik Sulistyowati, Yeny Suparman, Alviani Sutihat, Ihat Syamsul Falah Velani, Intan Tunandha Widiyati, Dian Wiwit Amrinola Yani, Shevi Yatmi, Wanda Tri Yeni Nuraeni, Yeni Yulandari, Sri Zenabia, Tsarina Zulqarnin, Zulqarnin