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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment UNEJ e-Proceeding Jurnal Kajian Akuntansi Jambura Accounting Review Kumawula: Jurnal Pengabdian Kepada Masyarakat JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdi Masyarakat Indonesia JRABA eJEBA
Novi Wulandari Widiyanti
Fakultas Ekonomi Dan Bisnis Universitas Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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A SYSTEMATIC REVIEW OF COST OF CAPITAL AND SUSTAINABILITY PERFORMANCE Widiyanti, Novi Wulandari; Zakiya, Annisa Luthfi; Pratiwi, Ratna Ika Putri; Putri, Riska Bunga Rosmalia
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i2.23248

Abstract

Abstract: This research aims to comprehensively identify theoretical analysis and provide concrete empirical presentations relating to research trends regarding capital cost variables over the last five years from the top ten studies. The increasing popularity of investing among the public and the need for companies to plan new projects or expand product lines strategically have led to this crucial investigation. Focusing on the cost of capital, especially the weighted average cost of capital (WACC), is critical because it significantly impacts a business's growth strategy and various financial decisions. The profound impact of the cost of capital on business decisions cannot be overstated. This paper is a literature review, with qualitative analysis methods and data collection techniques through extensive reviews. This comprehensive review resulted in several studies in which the cost of capital (WACC) across various sectors and contexts highlights its impact on ownership structure and ESG practices. So, the cost of capital is a key determining factor in various financial decisions, with factors such as high-quality ESG reporting and ownership structure significantly impacting costs
From Strategy and ESG to Shareholder Value: The Mediating Role of Sustainable Financial Performance and The Moderating Effect of Shariah Value Added in Indonesia Sulistiyo, Agung Budi; Widiyanti, Novi Wulandari; Putri, Imamatin Listya; Miqdad, Muhammad
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.11005

Abstract

This study examines the effects of corporate strategy, ESG performance, investment efficiency, and risk management on shareholder value in Indonesian publicly listed companies. It also investigates the mediating role of sustainable financial performance and the moderating role of Shariah Value Added. Using panel regression on data from 72 firms between 2019 and 2022, the findings show that only corporate strategy significantly enhances sustainable financial performance. ESG performance, investment efficiency, and risk management do not show meaningful effects, indicating that many firms focus on meeting ESG compliance requirements rather than integrating ESG strategically. Sustainable financial performance also does not directly increase shareholder value. However, when moderated by Shariah Value Added, its effect becomes significant. This demonstrates that Islamic ethical principles can strengthen corporate legitimacy, enhance investor trust, and bridge financial outcomes with ethical values. These findings enrich legitimacy theory by incorporating cultural and religious dimensions into sustainability research. Practically, companies should integrate ESG more substantively, while regulators are encouraged to consider including Shariah-based indicators in sustainable finance frameworks. The study’s limitations include a relatively small sample size and a short observation period. Future research should extend the timeframe and explore additional variables that may influence these relationships.
Disclosing biological assets: A catalytic role in enhancing financial performance of agricultural companies Almas, Maymurita Jihana; Widiyanti, Novi Wulandari; Wardhaningrum, Oktaviani Ari
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25583

Abstract

Research aims: The study objectively investigates the connection between biological asset intensity and financial performance across businesses, focusing on the mediating role of biological asset disclosure.Design/Methodology/Approach: This study's research design is quantitative and explanatory. Agricultural company listings in the Indonesia Stock Exchange are those that were listed between 2021 and 2023. The sample was chosen using purposive sampling, which was predicated on predetermined criteria. Data were analyzed using Eviews 12 and mediation models were applied using linear regression analysis.Research findings: The findings demonstrate that financial performance is positively impacted by biological asset intensity. Additionally, biological asset intensity has a beneficial effect on biological asset disclosure, which raises the financial performance of the company. Additionally, disclosure of biological assets serves as a partial mediator in the association between financial performance and biological asset intensity. Theoretical contribution/Originality: By proving that this study contributes to the body of evidence showing that the association between biological asset intensity and financial success is mediated by biological asset transparency. Practitioner/Policy implication: Scholars are encouraged by the results to look into how biological assets and financial performance are related. Focusing on the significance of disclosure procedures, the study also provides firms with practical information to assess how biological asset intensity affects financial performance.Research limitation/Implication: Some organizations registered on the IDX have financial report data available, although there is a lack of information on aspects such as biological asset disclosure and biological asset intensity, which are the main limitations.
Co-Authors Adinda Putri, Frisca Teanna Afkarina, R Miftah Agung Budi Sulistiyo Aisa Tri Agustini Almas, Maymurita Jihana Antonius Julio Airlangga Aprilianto, Bayu Bayu Aprillianto Bunga Maharani Hasanah, Nindya Tyas Ikarini Dani Widiyanti MIFTACHUL JANNAH Muhammad Miqdad Nindya Tyas Hasanah Nindya Tyas Hasanah Oktaviani Ari Wardhaningrum Pratiwi, Ratna Ika Putri Putri, Imamatin Listya Putri, Riska Bunga Rosmalia Rengga, Virgilia Carolina Ririn Irmadariyani Sianipar, Yohana Teresa Sinyor, Albertus Wirahadi Sudarsono Sudarno Sudarno Sudarno Wiryawan, Adhipramana Khansa Yohana Teresa Sianipar Yosefa Sayekti Yustisia, Nabila Shahputri Zakiya, Annisa Luthfi