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Evidence of the Relationship Between Environmental, Social, and Governance (ESG) Performance, Audit Quality, Earnings Quality, and Abnormal Return in Indonesia Helmi, Helmi; Wibowo, Agus Satrya; Yuniati, Ade; Octaviani, Theresia; Imanuel, Frengky Natalino
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.13317

Abstract

Purpose – This study examines how ESG performance, audit quality, and earnings quality influence abnormal returns as reflections of stakeholder assessments in the energy and basic industry sector. Design/Methodology/Approach – The research covers 32 companies from 2020-2023 using two models. Model 1 tests the overall effects of ESG, audit quality, and earnings quality on cumulative abnormal returns, while Model 2 separates ESG into environmental, social, and governance aspects. Analyses include descriptive statistics, panel regressions (CEM, FEM, REM), and robustness checks. Results – Findings show that ESG performance positively affects abnormal returns, highlighting investor appreciation for responsible practices. Audit quality has no significant impact, while earnings quality shows a consistently negative and significant effect, implying that transparent and stable earnings reduce the chance of abnormal gains. Research limitations/Implications – The novelty of this study lies in combining ESG performance, audit quality, and earnings quality in one framework within an emerging market context. Results provide practical insights for investors, firms, and policymakers by emphasizing the role of sustainability and earnings transparency in shaping market perceptions. However, limitations exist, including sectoral focus, short COVID-19 period, reliance on proxies, and potential endogeneity issues. Future studies should broaden sectors, extend time horizons, and apply advanced methods such as GMM to strengthen evidence. Keywords: Abnormal Return, Audit Quality, Earnings Quality, ESG Performance, Stakeholder Theory
Comparison of E-Wallet, QRIS and Paylater Digital Payment Methods from a Sharia Perspective Lailatul Berliana; Nasya Amelia Putri; Siti Nurhaliza; Helmi, Helmi; Umar Gibran Assidqi; Hawa Gazani
Values: Jurnal Kajian Islam Multidisiplin Vol. 2 No. 5 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/values.v2i5.111

Abstract

The development of financial technology has given rise to various digital payment instruments, including e-wallets, QRIS, and Paylater, which are increasingly popular among the public. This study aims to analyze these three payment methods from an Islamic perspective, by reviewing the contracts used and their compliance with Sharia principles. The study results indicate that e-wallets are essentially permissible because they function as a storage medium (wadi'ah contract) and a transaction tool supported by sale and purchase contracts and ijarah, as long as they are not used for transactions of prohibited goods/services. QRIS is also permissible because it only functions as a QR code-based transfer and payment facility, provided it is free from elements of usury, gharar, and maysir. Meanwhile, Paylater has generated controversy; some scholars permit it if the installment contract clearly states without additional interest, but in practice, it is often accompanied by interest and late fees, thus constituting prohibited usury. This study concludes that the use of e-wallets and QRIS is in line with Sharia principles, while the use of Paylater should be avoided or limited to avoid violating Islamic law.
Bilangan Kromatik Permainan Graf Ubur-Ubur, Graf Siput, dan Graf Gurita Abdurahman, M Luthfi; Helmi, Helmi; Fran, Fransiskus
Jambura Journal of Mathematics Vol 6, No 1: February 2024
Publisher : Department of Mathematics, Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jjom.v6i1.23958

Abstract

Graph coloring is the process of assigning colors to the vertices or edges of a graph. Specifically, coloring the vertices in graph coloring can be implemented in graph coloring games. This article aims to determine the game chromatic number of the jellyfish graph Jm,n, snail graph SIn, and octopus graph On. For example, give G as a simple, connected, and undirected graph and give two players, namely A as the first player and B as the secondary player. The two players A and B color all the vertices of graph G with available colors. The game's rules are that A must ensure that all vertices of graph G are colored, while B aims to prevent graph G from being uncolored. Players A and B take turns coloring the vertices of graph G, ensuring that the color of neighboring vertices must be different, with A taking the first turn. If all vertices have been colored, A wins the game, but A loses if some vertices remain uncolored despite available colors, A loses. The smallest value of k for which A has a winning strategy in the game with k colors is the game chromatic number, denoted as χg(G). This thesis discusses the graph coloring game of the tadpole graph Tm,n, broom graph Bn,d, jellyfish graph Jm,n, and tribune graph Tn to find the game chromatic number. The results show that player A uses a strategy to color the vertex with the highest degree in the graph, ensuring that player A always wins. Therefore, the game chromatic number of the jellyfish graph, snail graph, and octopus graph is χg (Jm,n) = 3 for m, n ≥ 1, and χg (SIn) = 3 for n ≥ 1, while χg (On) = 3 for n = 2, 3, 4; χg (On) = 4 for n ≥ 5.
Navigating Democratic Parenting Patterns in Parenting in the Digital Era Helmi, Helmi; Anggreni, Novina; Sridila, Sridila; Adiwijaya, Saputra; Batubara, Muhammad Zusanri; Saragih, Osi Karina
West Science Interdisciplinary Studies Vol. 2 No. 06 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i06.996

Abstract

The rapid advancement of technology and access to information in the digital age has greatly impacted children, known as the digital native generation. While technology offers easy access to information and educational tools, it also presents risks such as internet addiction and exposure to harmful content. The family, especially parents, plays a crucial role in shaping children's character. Parents need to teach, guide, and protect children from the negative impacts of technology. This article delves into the concept of democratic parenting, which is considered effective in addressing these challenges. In this approach, there is an emphasis on two-way communication, allowing both parents and children to express their opinions. It focuses on setting realistic boundaries, balanced supervision, and responsible development of digital skills. This parenting style helps children learn to manage their screen time and develop healthy digital habits. Additionally, children are taught to think critically, respect diverse opinions, and become independent. Parents should familiarize themselves with their children's technology, set time limits for using digital devices, choose safe and educational content, and actively engage in their children's digital activities. With the right guidance, children can utilize technology for positive self-development, tackle technological challenges, and grow into responsible, critical, and adaptable individuals.
PERAN BALAI PENYULUHAN PERTANIAN (BPP) DALAM PENYULUHAN KOMODITI PANGAN (STUDI KASUS DI KABUPATEN TANAH DATAR) Wahyuni, Sri; Helmi, Helmi; Tanjung, Hery Bachrizal; Oktavia, Yenny
Jurnal AGRISEP JURNAL AGRISEP VOL 18 NO 02 2019 (SEPTEMBER)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.425 KB) | DOI: 10.31186/jagrisep.18.2.235-248

Abstract

The process of achieving food security in Indonesia is inseparable from the role of extension as the educative technical personnel and empowerment of farmers. The extention is incorporated and authorized into the agricultural scope organization unit to carry out extension activities, one of which is the AEC. The research aims to look at the role of the AEC in extention food commodities. This type of research was descriptive which was designed qualitatively using the focus group discussion (FGD) method which aimed to explored specific problems related to the role of the AEC in Tanah Datar District. The results showed that the AEC in Tanah Datar District had carried out its role in conducting food commodity counseling well, but it was still not optimal due to limited facilities and infrastructure, accommodation and financing, and lack of resources and extension staff. In addition, the role of extensions has only reached the aspect of providing inputs, cultivation and harvesting. Extensions had not fully helped independent farmers in marketing matters. Therefore, it is important to increase the role of extension agents so that they can carry out their functions properly in conducting food commodity counseling.
Penyelesaian Masalah Transshipment pada Pendistribusian Tempe Menggunakan Metode Max-Min Febriana, Febriana; Helmi, Helmi; Fran, Fransiskus
Jurnal Derivat: Jurnal Matematika dan Pendidikan Matematika Vol. 11 No. 3 (2024): Jurnal Derivat (Desember 2024)
Publisher : Pendidikan Matematika Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/j.derivat.v11i3.6541

Abstract

Tempe is a daily food of Indonesian people that is famous for its high nutritional content. One of the home industries that produce tempe in Pontianak City is Pabrik Tempe Tuan Y. In distributing tempe, Pabrik Tempe Tuan Y  applies a transshipment system with two markets as transit points, where these two markets have different locations. This study aims to determine the solution to the tempe distribution problem and determine the minimum distribution cost that can be incurred by Pabrik Tempe Tuan Y. The problem in this study is a transshipment problem with mixed constraints, where the source and destination constraints consist not only of equation signs but also inequality signs. The Max-Min method is a method for solving transshipment problems with mixed constraints that can be used to obtain optimal solutions from solving all types of transshipment problems. The transshipment problem is organized in the form of a transportation table. The table is then solved using the Max-Min method. The results showed a decrease in total transportation costs from Rp 292,136.00 to Rp 260,193.00 with a cost difference of Rp 31,943.00.  Keywords: Transportation Problem, Transshipment Problem with Mixed Constraints, Max-Min Method.
An ASEAN Transboundary Haze Court: Why Does it Matter and How is it Possible? Kusniati, Retno; Helmi, Helmi; Rapik, Mohamad; Permatasari, Bunga; Jaderojananont , Peerapon
Journal of Indonesian Legal Studies Vol. 9 No. 2 (2024): Reforming Legal Frameworks: Justice, Rights, and Innovation in Indonesia and Be
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jils.v9i2.4488

Abstract

As a form of state responsibility as required by the ASEAN Agreement Transboundary Haze Pollution (AATHP), Indonesia and Thailand have provided sanctions to be imposed to the perpetrators of the forest and land fires. However, the national laws or legal instruments on this matter work only domestically and fail to overcome the effect of the domestic forest and land fires which potentially produce transboundary haze pollution. This paper proposes that the ideas of soft law of the AATHP and the non-intervention of the ASEAN Way should be reconsidered in dealing with transboundary haze pollution and a special regional court has to be made as a central authority to impose sanction upon the perpetrators of forest and land fires that cause the transboundary haze pollution. Using a comparative case study, this article evaluates the state responsibility and the implementation of the AATHP ideas in Indonesia and Thailand and put forward the arguments and the possibilities for installing a special court for transboundary haze pollution. The results demonstrate that, due to its regional needs and institutional and legal norms, ASEAN needs a different model of regional court compared to Uni-European’s one.
Pengaruh Model Pembelajaran Berbasis Masalah dan Sikap pada Fisika Terhadap Kemampuan Pemecahan Masalah Fisika Peserta Didik Sadiah, Riskha Lestari; Ali, Muh. Sidin; Khaeruddin, Khaeruddin; Helmi, Helmi; Arsyad, Muh.
Jurnal Penelitian dan Pembelajaran Fisika Indonesia Vol. 6 No. 1 (2024)
Publisher : Prodi Fisika FKIP Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppfi.v6i1.269

Abstract

This study aims to analyze the effect of learning models and attitude in physics on the problem solving. This research is a true experiment with a 2x2 factorial design. The population is all class X SMA Negeri 7 Luwu Utara years 2022/2023. The sample of two classes using simple random sampling techniques. Methods of data collection using attitude questionnaire on physics and physics problem-solving skill tests. Data analysis using two-way ANOVA The results showed that: There were differences in the physics problem-solving skills of students who were taught using problem-based learning models and those who were taught using discovery learning models, for attitudes to high physics, there were differences in problem-solving skills physics taught using problem-based learning models with those taught using discovery learning models, for low physics attitudes, there are differences in the physics problem-solving skills of students who are taught using problem-based learning models with those taught using discovery learning models, and there is no interaction between the learning model and attitudes toward physics on students' physics problem-solving skills. Keywords: PBL, attitude in physics, problem solving skill.
Navigating Democratic Parenting Patterns in Parenting in the Digital Era Helmi, Helmi; Anggreni, Novina; Sridila, Sridila; Adiwijaya, Saputra; Batubara, Muhammad Zusanri; Saragih, Osi Karina
West Science Interdisciplinary Studies Vol. 2 No. 06 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i06.996

Abstract

The rapid advancement of technology and access to information in the digital age has greatly impacted children, known as the digital native generation. While technology offers easy access to information and educational tools, it also presents risks such as internet addiction and exposure to harmful content. The family, especially parents, plays a crucial role in shaping children's character. Parents need to teach, guide, and protect children from the negative impacts of technology. This article delves into the concept of democratic parenting, which is considered effective in addressing these challenges. In this approach, there is an emphasis on two-way communication, allowing both parents and children to express their opinions. It focuses on setting realistic boundaries, balanced supervision, and responsible development of digital skills. This parenting style helps children learn to manage their screen time and develop healthy digital habits. Additionally, children are taught to think critically, respect diverse opinions, and become independent. Parents should familiarize themselves with their children's technology, set time limits for using digital devices, choose safe and educational content, and actively engage in their children's digital activities. With the right guidance, children can utilize technology for positive self-development, tackle technological challenges, and grow into responsible, critical, and adaptable individuals.
Analysis of the Performance of the Election-Winning Agency of the Regional Representative Council of the Indonesian Democratic Party of Struggle in Aceh in Nominating Legislative Candidates for the 2024 Simultaneous General Election Nofriadi, Nofriadi; Hasan, Effendi; Rassanjani, Saddam; Helmi, Helmi; Afrijal, Afrijal
Electronic Journal of Education, Social Economics and Technology Vol 5, No 2 (2024)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v5i2.237

Abstract

This study focuses on the performance of the Electoral Victory Agency (Badan Pemenangan Pemilu, or BAPILU) of the Regional Representative Council of the Indonesian Democratic Party of Struggle (PDI-P) in Aceh Province in nominating legislative candidates for the 2024 simultaneous general elections. BAPILU PDI-P Aceh Province is tasked with recruiting legislative candidates in preparation for the 2024 elections in Aceh. The stages carried out by BAPILU in nominating legislative candidates include three main phases: screening, which involves selecting prospective legislative candidates; mapping, which entails profiling the selected candidates by examining their backgrounds and personal profiles; and finally, winning, which is the final stage of candidate selection, where BAPILU determines and approves candidates to run for legislative office based on qualifications set by the PDI-P. In preparation for the upcoming 2024 elections, PDI-P prioritizes "fighter" cadres, defined as individuals with the competence and strong public influence needed to secure legislative positions. These "fighters" are considered to increase the likelihood of electoral success significantly.
Co-Authors A Zarkasi Aam Aminah Abd Aziz, Hartinie Abdul Holik, Abdul Abdullah, Abdulllah Abdurahman, M Luthfi Adiwijaya, Saputra Adventa, Maria Wisda Afda, Dayang Noor Afra, Raisatul Afrijal Afrijal Afrizal Afrizal Agus Satrya Wibowo Agustina, Soraya Ahmad Syaufi Aisyah Azis Akbar Kurnia Putra Alfian Putra Alfitri Alfitri Alim, Mulia Alimuddin, Nurul Fadhila Almeida, Maria Amanda Dea Lestari Ambardi, Ambardi Amilia, Andini Nur Amir Pada, Amir Anggelina, Florensi Silva Anggraini*, Novita Anggreni, Novina Anugerah, Bayu Anwar, Muhammad Nafis Aprilianti, Aulia Ardiawan, Ismal Ardimansyah, Andieni Nur Arie Arma Arsyad Arief, Maryam Jamila Arif Abdillah Arrie Budhiartie Arsyad, Muh. Arya Pratama, Putra Handika Aryati, Vivi Asrinaldi Asrinaldi Astutik, Anggun Puji Asy'ari, Muh. Ilham Azmarita, Triya Batubara, Siti Fatimah Bayu Prihandono Beny Saputra Buana, Sandyka Budi Ardianto Budi Utomo Budiyono, Fadhila Annisa Bustami Usman, Bustami Bustanuddin . Daniel Happy Putra Daska, Hipin Dewi, Hesty Dewi, Lidia Dian Arisetya, Dian Didik Tulus Subekti Dimas Subekti Diningsih, Dinda Syahputri Diplan, Diplan Dwi Noviani Sulisawati Edi Purwanto Edwardus Iwantri Goma Efendi Efendi Effendi Hasan Eko Nuriyatman Elfindri, Elfindri Endang Purwati RN Era Sonita Erwanda, Muhammad Evi Noviani Fahdianto, Arifin Nur Fahrika, Andi Ika Fajri, Raihal Fauzi Syam Fazlina, Yulia Dewi Febriana Febriana, Febriana Febyolga, Ervina Firdaus , Muhammad Fadhil Firmansyah Putra Fitri Fitri Fitria Fitria Fitriani Fitriani FITRIANI, VICTORIA YULITA Fran, Fransiskus Hafrida Hairul Anwar, Hairul Haliza, Aipak Hardianty, Dayang Puteri Hardyanthi, Try Hariatam H, Fendy Hartati Hartati Hasdiah, Hasdiah Hasnur, Hanifah Hawa Gazani hendrita, juli Henmaidi, Henmaidi Herdiana, Nana Hermanto Hermanto Heryana, Ade Himmah, Atikatul Holipah, Siti Holipah, Siti Hubaybah, Hubaybah HUDA, NUR’AINUL MIFTAHUL Huda, Nur’ainul Miftahul Husnayeti, Husnayeti Ikhwan Rahmatika Latif Imanuel, Frengky Natalino Indraningsih, Ulfi Irmawati Irmawati Irwan, Irma Yanthi Iskandar Iskandar Iswahyudi ISWAHYUDI ISWAHYUDI Ivan Fauzani Raharja Jaderojananont , Peerapon Jasruddin Daud Malago Jonathan, Ryan Jonharnas, Jonharnas Kaddi, Haeril Kamil, Azahery Insan Khaeruddin Khaeruddin Khairani, Cut Khalid, Rasyikah Md Kurniasih, Eka Kurniawan*, Purnama Laeli, Sobrul Lailatul Berliana Latifah Amir Layly, Saadah Lestari, Devi Indah Lexandra, Natalia M. Yamani Ma'ruf, Murni Mahesa, Nugrah Majuar, Edi Makarim, Helwiyah Makarim, Helwiyah Makkawaru, Muhajirin Manatnine, Annisa Ara Manfarizah Manfarizah Marbun, Eva Diansari Margaretha, Silvya Maria, Anggreni Hildaria Mariatul Kiftiah Mariska, Refhi Markus Diantoro Maryam Jamila Arief Meisita, Cheril Meliana Pasaribu Merlianti, Merlianti Mispansyah, Mispansyah Mohamad Rapik Mudinillah, Adam Muh. Sidin Ali, Muh. Sidin Muhammad Arsyad Muhammad Faisal Muhammad Rivai Muhammad Zusanri Batubara Mulyadi Mulyadi Munawir Munawir Mutia, Fera Mutmainna, Mutmainna Muyassir Muyassir Muyassir*, Muyassir Nasya Amelia Putri Nazara, Valeri Ningrum, Mei Vita Romadon Nofialdi, Nofialdi Nofriadi Nofriadi Nofriadi, Ilmu Pemerintahan, Universitas Syiah Kua Novi Susilawati, Novi Novia Chairuman Nugraha, Dio Ananda Nur Aini Nur Padilah, Nizomiah Nur Zakiyah Darajat Nurhayati Nurhayati Nurul Fajri Nurul Fajri Nurul Kamaly Nurwijayanti Octaviani, Theresia Oktavia, Yenny Pajriah, Dwi Pebrianto, Dony Yusra Permatasari, Bunga Pratiwi, Annistaesia Restu Priyadi, Rian Purba, Elizabet Kristina Putra, Dinda Syufradian Rachman, Ananta Mulya Rahardja, Ivan Fauzani Rahmadani, Ibnu Rahman Rahman Rahman Rahman Rahmasari, Fanny Rahyunnisa, Meidilla Ramadhan, Rahul Ramadhani, Anisah Rendang, Aden Retno Kusniati Riben, Sulfa Rice Trisnawati Rohim, Saepul Romanda, Putri Roos, Amelia Vickylia Rosmidah Rosmidah Ruanti, Reni Saddam Rassanjani Sadiah, Riskha Lestari Safarina, Annisa Safitri, Febri Dwi Said, Sukmawati Salmah Salmah Sandi, Sabinus sandra dewi Sapitri, Alfi Saputra , Benny Saputri, Maulida Julia Saragih, Osi Karina Sary, Febriani Satoso, Sukamto Satria, Yuyun Satriananda, Satriananda Septaria, Ema Sesrita, Afridha Setiani, Irena Ana Setiawan, Anjas Setiawan, Roni - Sinthary, Venna Siti Nurhaliza Slamet Raharjo Sri Agustini Sri Wahyuni Sridila, Sridila Suci Pratiwi, Cholillah Sukamto Satoto Surya Sukti, Surya Suryaningsih, Dwi Sya, Mega Febriani Syakur Syakur Syamsir Syamsir Syarifah Keumala Intan Tambunan, Jessica Shanin Tampa, Alimuddin Tamrin Tamrin Tanjung, Hery Bachrizal Tantri, Eliana Taufan Hidayat Thaib, Cut Masyithah Theresia Simanullang, Berty Tiwoy, Vistarani Arini Tobing, Maria Todingan, Yelfiani Li'lak Trisno Setiawan, Trisno Tullah, Hidayat Umar Gibran Assidqi Usman Usman Usman Usman Utari, Dina Vina Maulidya wahyuni wahyuni Wilson Novarino Wiwik Handayani Yadi Jufri Yani, Muhammad Akbar Yanti, Azmi Yanza, Fabri Yaswirman, Yaswirman Yudas, Yudas Yudhi Yundari, Yundari Yuniati, Ade Yusran, Dini Indriaty Zahra, Zelda Annisa Zetra, Aidinil Zulwanis, Zulwanis