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Implementasi ESG dan Kinerja Keuangan: Wawasan dari Perusahaan Multi Sektor di Indonesia Nurafifah, Nurafifah; Vinneza, Shiva; Ariestha Utha, Maria; Kurniawati, Kurniawati; Hermawan, Asep; Mihály, Albert
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2361

Abstract

Pengungkapan risiko Lingkungan, Sosial, dan Tata Kelola (Environmental, Social, and Governance/ESG) semakin penting bagi perusahaan tercatat, menarik perhatian regulator dan pengawas. Studi ini bertujuan mengeksplorasi hubungan antara praktik keberlanjutan dan kinerja keuangan dalam perusahaan multi sektor—termasuk sektor keuangan, FMCG, dan industri ekstraktif—yang masih jarang diteliti. Secara spesifik, penelitian ini menyelidiki bagaimana kinerja ESG memengaruhi hasil keuangan perusahaan multi sektor di Indonesia pada tahun 2023. Menggunakan data ESG dari Thomson Reuters, studi ini menerapkan analisis data linier berganda, korelasi statistik, dan model regresi. Kinerja keuangan diukur melalui indikator utama: Return on Assets (ROA) dan Return on Equity (ROE). Menggunakan statistik deskriptif dan analisis regresi untuk menguji hipotesis penelitian, hasilnya mengungkap bahwa pengungkapan ESG berdampak pada kinerja keuangan secara spesifik sektor. Inisiatif sosial secara konsisten meningkatkan ROA dan ROE, sedangkan upaya lingkungan hanya meningkatkan ROA, dan praktik tata kelola menunjukkan hubungan negatif dengan keduanya. Selain itu, penelitian menemukan bahwa keberlanjutan yang lebih besar terkait signifikan dengan peningkatan kinerja keuangan pada metrik ROA dan ROE. Studi ini memberikan sejumlah rekomendasi untuk mendorong implementasi ESG di perusahaan tercatat dan memperkuat komitmen tanggung jawab sosial dalam mendukung pembangunan berkelanjutan.
PERENCANAAN DAN PENGENDALIAN PRODUKSI PUPUK NPK SUBSIDI DI PT. PUPUK KUJANG CIKAMPEK Hermawan, Asep; Abdurrohim Fatah; Imas Widowati
Jurnal Teknologika Vol 14 No 2 (2024): Jurnal Teknologika
Publisher : Sekolah Tinggi Teknologi Wastukancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51132/teknologika.v14i2.428

Abstract

PT. Pupuk Kujang Ciampek memproduksi salah satu pupuk yaitu NPK subsidi. Pupuk NPK terdiri dari beberapa bahan baku yakni UREA, KCL, DAP dan CLAY. Dalam memproduksi pupuk ini perusahaan menggunakan strategi make to stock untuk menjaga ketersediaan barang. Dalam pemenuhan kebutuhan yang fluktiatif terjadi ketidakseimbangan antara produksi pupuk NPK dengan penjualan ke konsumen. Hal ini dapat menimbulkan kerugian karena adanya biaya simpan yang ditanggung perusahaan. Untuk mengatasi hal ini dilakukan perencanaan ulang produksi dari dengan melihat pola data peramalan dengan metode holt’s exponential smoothing dan memperhitungkan kebutuhan bahan baku dengan tujuan pengoptimalan persediaan bahan baku dengan teknik penentuan lot sizing wagner within algorithm. Hasil dari peramalan yang dilakukan pada data prouduksi periode Oktober 2022 hingga September 2023 menunjukkan pola data berupa tren menurun. Kemudian hasil perhitungan perencanaan produksi di PT. Pupuk Kujang Cikampek pada produk pupuk NPK subsidi yaitu membutuhkan tenaga kerja 105 orang dan biaya sebesar Rp 43,551,179,421. Dengan diketahui hasil perencanaan produksi sebanyak 128.147 ton dan bahan baku yang diperlukan untuk produksi NPK subsidi periode Oktober 2023 - September 2024 yaitu Urea 26.646 ton, KCL 28.571 ton, DAP 26.261 ton, dan Clay 38.688 ton.
Innovation As a Mediator in The Influence of Transformational Leadership and Digital Technology on Sustainability Performance Rahma, Wanda; Ariesta Utha, Maria; Mihalay, Albert; Kurniawati, Kurniawati; Hermawan, Asep
Journal of Economics and Business UBS Vol. 14 No. 5 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/ez9m2073

Abstract

This study aims to examine the relationship between transformational leadership and digital technology on sustainability performance, mediated by innovation. Data analysis used the Structural Equation Model (SEM) method with SmartPls. Respondents numbered 180 people, obtained through a questionnaire distributed using Google Forms in PT. Adaro Energy Indonesia. The results showed that Transformational Leadership and Digital Technology have an effect on Sustainable Performance and Innovation. However, innovation does not have an effect on Sustainable Performance. Innovation also does not mediate the relationship between Transformational Leadership and Digital Technology on Sustainability Performance. Transformational leadership motivates and empowers employees, drives innovation and change that focuses on long-term goals, and in stills a vision that considers social, environmental, and economic aspects in a sustainable manner. This increases employee commitment and quality of work so that organizational performance can be maintained in the long term.
Tanggung Jawab Notaris PPAT Dalam Pelepasan Hak Atas Tanah Dengan Ganti Rugi Yang Merugikan Pihak Lain (Studi Putusan Nomor. 09/Pdt.G/2013/PN.BJ) Sugiarto, Agus; Hermawan, Asep
Jurnal Justice Aswaja Vol 1 No 1 (2022): June 2022
Publisher : Fakultas Hukum Universitas Nahdltul Ulama Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/jja.v1i1.316

Abstract

Notaris memiliki tanggung jawab terhadap akta yang dibuatnya, jika akta notaris tersebut menimbulkan kerugian bagi pihak lain, maka terhadap notaris itu dapat dimintakan pertanggungjawaban. Salah satu kasus yang terjadi di wilayah hukum Pengadilan Negeri Stb, yakni tuntutan perdata terhadap akta pelepasan hak atas tanah yang dibuat oleh notaris yang telah diperiksa dan diadili oleh Pengadilan Negeri Binjai dengan Nomor Putusan 09/Pdt.G/2013/PN.Bj. Akta pelepasan hak atas tanah yang dibuat notaris dan menimbulkan kerugian bagi pihak lain, maka terhadap notaris tersebut dapat dimintai pertanggungjawaban, baik secara perdata, administrasi maupun pertanggungjawaban pidana jika dalam pembuatan akta tersebut terpenuhi delik pidana. Akibat hukum pelepasan hak atas tanah yang merugikan pihak lain, yakni batalnya akta tersebut. Adapun kesimpulannya kewenangan notaris dalam pembuatan akta di bidang pertanahan di atur dalam Pasal 15 ayat (2) huruf f UUJN, yakni membuat akta yang berkaitan dengan pertanahan. Tanggung jawab, notaris terhadap akta yang dibuatnya terdiri dari tanggung jawab secara perdata, pidana, berdasarkan UUJN dan berdasarkan kode etik profesi notaris. Secara hukum perdata, seorang merasa hak keperdataannya dilanggar, maka orang tersebut memiliki hak untuk mengajukan tuntutan ganti kerugian dan perolehan hak yang dilanggar tersebut. Putusan No 09/Pdt.G./2013/PN Bj, terlihat bahwa peran notaris dalam hal ini adalah membuat akta pelepasan hak antara tergugat II s/d tergugat XVII kepada tergugat I. Sementara, notaris mengetahui atau terlebih dahulu patut mengetahui keabsahan dari akta-akta tanah terkait dengan perbuatan hukum yang diinginkan oleh para penghadap, dengan cara melakukan pengecekan ke Badan Pertanahan Nasional.
ANALISIS HUKUM TERHADAP TINDAK PENGANIAYAAN YANG MENGAKIBATKAN KEMATIAN YANG DILAKUKAN OLEH ANAK (Studi Kasus Putusan No: 12/Pid.Sus/2022/PN.Sbr) Sugiarto, Agus; Hermawan, Asep; Fadillah, Dila Putri; Fajar P.D
Jurnal Justice Aswaja Vol 1 No 2 (2022): Desember 2022
Publisher : Fakultas Hukum Universitas Nahdltul Ulama Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/jja.v1i2.508

Abstract

In this case, the facts in the trial are oriented towards a legal analysis of the Panel of Judges' decision in case No. 12/Pid.Sus/2022/PN Sbr, namely from the application of the article, the differences in witnesses presented, the elements of the crime, the aggravating and mitigating elements, the evidence presented, and the aspect of the sentencing. Considerations affect the injunction/dictum. The legal analysis is seen in the application of the article which deviates from the provisions of the principle of lex specialis derogat legi generali in this case the Public Prosecutor uses general rules in the application of the article and deviates from the Special Rules of Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, in this case the judge uses the Relative Theory which emphasizes the benefits of punishment for the future of the perpetrator. The sentence is not imposed quia peccatum est (because a person commits a crime) but rather ne peccaetur (so that a person does not commit a crime). In other words, the Panel of Judges in considering this decision emphasizes the child's future, so the decision is made which is most beneficial for the child.
New Approach to Mapping Regional Vulnerability in Controlling Tuberculosis Disease in Indonesia Herawati, Maria Holly; Hermawan, Asep; Dasuki, Dasuki; Supratikta, Hadi; Asyary, Al; Khomarudin, M Rokhis; Priyatna, Muhammad; Raflizar, Raflizar; Kristina, Kristina; Pracoyo, Noer Endah; Bisara, Dina; Purnami, Cahya Tri; Suteja, Mentari Nur Farida; Bachtiar, Yusrial; Sukoco, Noor Edi Widya; Lasut, Doni
Kesmas Vol. 19, No. 5
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tuberculosis (TB) in Indonesia is still a health problem. The TB prevalence in Indonesia ranks second in the world after India in 2023. Regional factors, inadequate healthcare facilities, and limited resources (financial, human, and infrastructure) are challenges requiring innovation to help the government control TB. TB eradication efforts need to be made with a comprehensive and effective approach. One method used is to look at the vast territory of Indonesia, therefore, mapping the TB disease vulnerability is a highly recommended method. The use of a Geographic Information System is expected to help map the TB vulnerability areas in Indonesia. Given the existence of several epidemiological, socio-geographic, and environmental factors influencing TB, the question arises of how to map TB vulnerability areas in Indonesia. This study used a cross-sectional design, secondary data was collected from several sources, and a vulnerability analysis was performed by considering several socio-environmental epidemiological variables. Furthermore, after the analysis, the TB area vulnerability category would be obtained along with a map of TB vulnerability areas in Indonesia according to regional and district analysis units. This study produces a TB susceptibility index and map in Indonesia for the regions of Sumatra, Java-Bali, and other regions.
Jadwal Induk Produksi Thinner dengan Perhitungan RCCP Bill of Labor Approach dan Sistem Dinamis (Studi Kasus: Pabrik Produksi Thinner PT XY) Ramdan, Asep; Hermawan, Asep; Oetomo, Dedy Setyo
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 4 (2025): October
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i4.50566

Abstract

PT. XY is one of the largest paint and coating material manufacturers in Asia. In addition to producing paint, the company also produces paint thinners. In its production process, the company faces difficulties in estimating the optimal production quantity for each period, often experiencing urgent processes, delivery delays, and even disruptions to the production process due to sudden schedule changes. This research will use the Exponential Smoothing forecasting method to predict demand in the coming period. A Master Production Schedule (MPS) calculation was also performed, which was then followed by RCCP. This method is used to compare production needs with the company's available capacity. The Master Production Schedule (MPS) that can be planned at PT. XY for 1 year from January 2025 – December 2025 is 7,926,032 Liters, produced by 32 people each month with a UPRT of 7,421,324 Liters and a Safety Stock of 33,025 Liters per month, with respective proportions of 61% IU products, 8% TIU products, and 31% SEMI products.
Perencanaan Kebutuhan Bahan Baku Produk Kusen dengan Metode MRP Anidia, Tisna; Hermawan, Asep; Haerudin, Yayan Heru
Metode : Jurnal Teknik Industri Vol. 11 No. 2 (2025): Jurnal Metode
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/mt.v11i2.4714

Abstract

Uncontrolled raw material inventory can lead to either excess or shortage of stock, thereby hampering the production process. This condition is also experienced by CV. Arafah Jaya, a manufacturer of window and door frames, where frequent stockpiling of raw materials results in high inventory costs. This study aims to systematically plan raw material requirements using the Material Requirement Planning (MRP) method. Demand forecasting was carried out using the Moving Average and Exponential Smoothing methods, with the evaluation showing that Exponential Smoothing produced more accurate results. The forecasting data were then used to develop the Master Production Schedule (MPS) as the basis for calculations in the MRP system. The analysis continued with the application of three lot-sizing techniques, namely Lot for Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ). The comparison results indicate that the LFL technique yields the lowest total procurement cost of raw materials, amounting to IDR 7,290,380. Thus, the LFL technique is considered the most efficient method for controlling raw material procurement at CV. Arafah Jaya.
FAKTOR YANG MEMENGARUHI STUNTING DI INDONESIA PADA 2021, PENDEKATAN ANALISIS GEOGRAPHICALLY WEIGHTED REGRESSION (GWR) Hermawan, Asep; Anasi, Raras; Winarto, Agus Tri; Sudikno, Sudikno
Penelitian Gizi dan Makanan (The Journal of Nutrition and Food Research) Vol. 46 No. 1 (2023): PGM VOL 46 NO 1 TAHUN 2023
Publisher : Persagi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22435/pgm.v46i1.770

Abstract

Stunting is a chronic nutritional deficiency and can have long-term impacts that are detrimental to health in the next life cycle. In 2021 the stunting rate in Indonesia will be 24.4 percent. The prevalence rate of stunting in each province varies so it is suspected that there are regional proximity and characteristics that contribute to the prevalence of stunting. This research aims to predict stunting by considering regional proximity in Indonesia. The research design is cross-sectional. The analysis used is spatial Geographically Weighted Regression (GWR) to predict stunting risk factors by considering regional proximity in the analysis. Research data uses secondary data from the 2021 Indonesian Nutrition Status Study (SSGI). The observation units are 34 provinces in Indonesia. GWR analysis uses Kernel Fixed Gaussian weights (smallest AIC value). The results of the analysis found that the GWR model is better used to model the determinant factors of toddler stunting in Indonesia compared to the OLS/linear regression model. Four predictor variables influence stunting, namely the proportion of the population who have JKN/Jamkesda, the proportion of sick toddlers who undergo examination/treatment at health service facilities, the proportion of toddlers with low birth weight categories, and the proportion of toddlers who experience diarrhea.
Meningkatkan Pengetahuan dan Keterampilan UMKM Melalui Strategi Pemasaran dan Keuangan Lestari, Henny Setyo; Hermawan, Asep; Y. Agus Bagus Budi N; Rahmadina Ardelia; Yunita Kusumaningrum
Dirkantara Indonesia Vol. 2 No. 2: September-Februari 2024
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v2i2.70

Abstract

This community service activity was carried out at the Azalea Sector GDC, Cilodong sub-district, Depok City. The partners of this activity are micro and small businesses. MSME actors generally only keep simple records in the form of income and expenses. There are even those who do not record operating expenses, so that the business is seen to be generating large profits because expenses are not recorded properly. The result is that the records do not reflect the actual financial condition of the business. The problem faced by partners is that there is no training on increasing knowledge and management of SMEs seen from the marketing and financial aspects of their business directly. The solution needed for this problem is the provision of training for MSMEs in terms of managing finances using accounting and financial management. The output of this solution is the partner's ability to easily use accounting to improve the financial performance of their business. The output of this solution is in the form of partner knowledge about good and correct business financial management
Co-Authors Abdurrohim Fatah Agus Sugiarto Al Asyary Albert, Jhoni Anasi, Raras Anidia, Tisna Antonio, Ferdi Ariesta Utha, Maria Ariestha Utha, Maria Aseanty, Deasy Ayu Aulia Oktaviani Bachtiar, Yusrial Berliyanti, Dita Oki Cahya Tri Purnami Cecep Hidayat DASUKI DASUKI Dedi Hidayat Dina Bisara Dina Setyawati Doni Lasut Entaresmen, R Ajeng Erpin Harahap Fadillah, Dila Putri Fajar P.D Farah Diba Fata, Afif Fawa Idul Fatah, Abdurrohim Fatik Rahayu Gihlard, Akhmad Raihan Ginting, Magdalena Lestari Haerudin, Yayan Heru Haina, Musafirah Harahap, Cicely Delfina Hidayat, M Fajri Ida Busnetty Imas Widowati Irsyadiyah, Al Iskandar, Hendi Kristina Kristina Kurniawati Kurniawati Kustiwan, Susan Lestari, Henny Setyo M Rokhis Khomarudin, M Rokhis Maria Holly Herawati Mihalay, Albert Mihály, Albert Mintawati, Hesri Muhammad Priyatna, Muhammad Mulyadi Mulyadi Nada, Muhammad Bisyri Noer Endah Pracoyo Noor Edi Widya Sukoco Nuari, Ris Ayu Nugraha, Septian Nur Haida Nurafifah, Nurafifah Nurcahyo, Marsanto Adi Oetomo, Dedi Setyo Oetomo, Dedy Setyo PUJIANTO, SURAHMAN Raflizar Raflizar Rahma, Wanda Rahmadina Ardelia Rahmi, Eneng ramdan, asep Rizky Fajar Ramdhani Roban, Roban Sarfilianty Anggiani, Sarfilianty Shodiq, Moh Djafar Sudikno Sudikno Suhara, Ade Suniaman, Herman Supratikta, Hadi Suryadi Suryadi Sutardjo Sutardjo Suteja, Mentari Nur Farida Triana, Syarfina Roza Usman, Bachtia Vinneza, Shiva Wahyudi, Agustinus Sri Wijanarko, Faiq Raihan Wijanarko, Khansa Fara Winarto, Agus Tri Y. Agus Bagus Budi N Yeni Mariani Yennie Indriati Widyaningsih Yuana Jatu Nilawati Yudhaputri, Egabetha Amirah Yunita Kusumaningrum Zakiah, Fitri