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All Journal JURNAL ECONOMIA Riset Manajemen dan Akuntansi WARTA Jurnal Ekonomi dan Bisnis Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) IJECS: Indonesian Journal of Empowerment and Community Services Journal Of Business, Finance, and Economics (JBFE) Jurnal Literasi Akuntansi Journal of Management Studies and Development Jurnal Ilmu Manajemen Suluh Abdi: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Ariyani Wahyu Wijayanti
Fakultas Ekonomi Universitas Veteran Bangun Nusantara
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Antecedents and Impacts of Green Process Innovation on Performance: A Study on Jamu MSMEs Hunik Sri Runing Sawitri; Asri Laksmi Riani; Salamah Wahyuni; Suryandari Istiqomah; Ariyani Wahyu Wijayanti
Jurnal Economia Vol. 22 No. 1 (2026): February 2026
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v22i1.77992

Abstract

This study seeks to examine the influence of CEO education on the correlation between managerial competence and ESG. This study employs a sample of 185 observations from 37 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This study used the weighted least squares regression model for estimation purposes. The research findings indicate that managerial skill impacts ESG, aligning with legitimacy theory. The theory suggests that superior managerial capability facilitates an understanding of stakeholder demands through ESG disclosures, thereby enhancing a company’s reputation and legitimacy. Nevertheless, the outcomes indicate that CEO education as a moderating element does not enhance the impact of managerial competence on ESG. A manager’s education does not influence ESG disclosure. The limited sample of manufacturing enterprises that issue ESG disclosure reports and the temporal scope, spanning only five years, constrain the research.
Pengaruh Literasi Keuangan terhadap Keputusan Investasi Generasi Z dengan Moderasi Penguasaan Media Teknologi Made Wedaswari; Ahmad Dzakiyuddin; Shinta Nastitie Komalasari; Yoga Pratama Nugroho; Gustita Arnawati Putri; Astrid Nur Aini; Hanyfa Ayu Anggrainy; Ariyani Wahyu Wijayanti
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.301

Abstract

Purpose: This study aims to analyze the effect of financial literacy on investment decisions of Generation Z and to examine the moderating role of media technology mastery. Method: This study uses a quantitative explanatory approach. Data were collected through questionnaires from 150 Generation Z respondents in Solo Raya who have investment experience. The data were analyzed using Moderated Regression Analysis (MRA) to test direct and moderating effects. Finding: The results indicate that financial literacy has a significant effect on investment decisions, showing that individuals with better financial understanding tend to make more rational decisions. Media technology mastery does not have a direct effect on investment decisions. However, it significantly moderates the relationship between financial literacy and investment decisions, strengthening the influence of financial literacy. Novelty: This study emphasizes media technology mastery as a moderating variable, highlighting that technology strengthens the impact of financial literacy rather than directly influencing investment decisions.
Co-Authors Ahmad Dzakiyuddin Ali Mursyid Wahyu Mulyono Angella Giri Anjani Anis Sri Hastuti Anis Sri Hastuti Ardian Prima Putra Asri Laksmi Riani Astrid Nur Aini Bambang Nur Cahyaningrum Chandra Wardiyan Giri Ayuni Sekar Tanjung Hanyfa Ayu Anggrainy Hunik Sri Runing Sawitri Ludfia Windyasmara, Ludfia Made Wedaswari Made wedaswari Maria Joy I. Idian Muhammad Husein Purwanto Putri, Gustita Arnawati Salamah Wahyuni Salman Faris Insani Salman Faris Insani Salman Faris Insani Salman Faris Insani Shinta Nastitie Komalasari Suryandari ISTIQOMAH Usman Sudarmaji Yoga Pratama Nugroho Yoppi Syahrial Yoppi Syahrial