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The Effect of Environmental, Social, and Governance (ESG) Performance on Firm Value: A Comparative Study Between State-Owned and Non-State-Owned Enterprises (An Empirical Study of Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period) Ni Putu Alit Febrianti; I Ketut Suryanawa; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.724

Abstract

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.
Pengaruh Independensi, Kecerdasan Emosional, Pengalaman Kerja, dan Pelatihan pada Kinerja Pengawas Koperasi di Kota Denpasar Maharani, Ni Luh Made Pinggaditya; Mimba, Ni Putu Sri Harta
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 3 (2025): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i3.11135

Abstract

Cooperatives play a vital role in the national economy, but their effectiveness depends on the performance of cooperative supervisors. This study aims to analyze the influence of independence, emotional intelligence, work experience, and training on the performance of cooperative supervisors in Denpasar City. This study used a quantitative approach with a sample of 97 cooperative supervisors selected using proportionate stratified random sampling. Data were collected using an online questionnaire and analyzed using multiple linear regression with SmartPLS software. The results indicate that the four variables, that isx: independence, emotional intelligence, work experience, and training, have a positive and significant influence on the performance of cooperative supervisors.
Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance Ardianti, Putu Novia Hapsari; Wiagustini, Ni Luh Putu; Ratnadi, Ni Made Dwi; Mimba, Ni Putu Sri Harta
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.47122

Abstract

This study aims to map global trends and key themes in whistleblowing intention research using a bibliometric systematic literature review approach. Employing co-word analysis, bibliographic coupling, co-author analysis, and co-country analysis, the study utilized VOSviewer and R Studio for visual mapping. A total of 1,722 articles published between 2006 and 2025 were retrieved from the Scopus and Web of Science databases, of which 141 were selected through the PRISMA protocol. The results highlight the significant role of culture in shaping reporting intentions. In Western countries, where individualistic values predominate, moral courage primarily drives the decision to report wrongdoing. By contrast, in Eastern countries with collectivistic cultures, social pressure and the prioritization of group harmony exert stronger influence than individual actions. These findings illustrate how whistleblowing intention is shaped by the interplay of individual, organizational, and cultural factors that vary across contexts.
The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management Rasmini, Ni Ketut; Mimba, Putu Sri Harta
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2046

Abstract

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management..
Peran Pimpinan Cabang Ikatan Pelajar Nahdlatul Ulama (PC IPNU) Kabupaten Lombok Barat Dalam Caracter Building Anggota dan Kader di Kecamatan Labuapi Apriawan, Andika; Kadafi, Muammar
Indonesian Journal of Education Research and Technology (IJERT) Vol 3 No 1 (2023): Indonesian Journal of Education Research and Technology (IJERT)
Publisher : LPPM Universitas Nahdlatul Ulama Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69503/ijert.v3i1.1473

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan peran Pimpinan Cabang Ikatan Pelajar Nahdlatul Ulama (PC IPNU) Kabupaten Lombok Barat dalam upaya membangun Karakter Building anggota dan kader di Kecamatan Labuapi, serta mengidentifikasi faktor-faktor penghambatnya. Penelitian kualitatif ini menggunakan metode deskriptif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi, berfokus pada kegiatan organisasi dan proses kaderisasi. Hasil penelitian menunjukkan bahwa PC IPNU Kabupaten Lombok Barat berperan sentral melalui kegiatan formal seperti pelatihan MAKESTA dan LAKMUD untuk menanamkan nilai-nilai keagamaan Ahlussunnah wal Jama'ah An-Nahdliyah dan semangat kebangsaan, serta kegiatan non-formal untuk pengembangan sosial dan spiritual. Namun, upaya ini menghadapi tantangan utama seperti minimnya pendanaan dan dukungan dari pihak terkait, serta perlunya peningkatan kapasitas internal. Simpulan dari penelitian ini menegaskan bahwa PC IPNU memiliki peran vital sebagai agen perubahan dalam membentuk karakter pelajar yang berakhlak mulia, bertanggung jawab, dan berwawasan kebangsaan di Kecamatan Labuapi, meskipun membutuhkan penguatan sumber daya dan dukungan eksternal yang lebih besar untuk efektivitas yang optimal.
Rethinking Student-Center Learning Approach in Indonesia's Islamic Higher Education Curriculum: A Systematic Literature Review Kadafi, Muammar; Ulpah, Mariam
EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan Vol. 21 No. 3 (2023): EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan
Publisher : Badan Litbang dan Diklat Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32729/edukasi.v21i3.1384

Abstract

When developing a curriculum for Islamic higher education, it is necessary to consider a student-centered learning and emphasize pedagogical principles in Islamic education. This study aims to find out what things need to be considered when designing the curriculum and how student-centered learning is implemented in Indonesia’s Islamic higher education curriculum. The method used is a systematic literature review. This study finds that the aspects that need to be considered in designing a student-centered approach in a curriculum that is in accordance with Islamic pedagogical principles include the storytelling pedagogical method, the method of the critical dialogue, the teacher's demonstration, homework assignments, reflection and inquiry discussion methods, the question-and-answer approach, and field studies. Meanwhile, theoretically, the curriculum applied in Indonesia is relevant to the aims of Islamic education in terms of components of the learning process and the outcomes of student-centered. However, there are still many obstacles to implementing the program
The Effect of it Sophistication and User Participation on the Effectiveness of Sipd Usage with Personal Techniques as a Moderating Variable Kadek Diah Amania Wedhayanti; Mimba, Ni Putu Sri Harta
Journal of Management Economic and Financial Vol. 3 No. 5 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i5.160

Abstract

The rapid advancement of digital technology and the increasing demand for transparency and accountability in government administration have necessitated comprehensive digital transformation initiatives across Indonesian local governments, with the Regional Government Information System (SIPD) serving as a critical component of bureaucratic reform efforts aimed at enhancing efficiency, transparency, and public service delivery. This [A1] research [A2] aims to analyze the influence of information technology (IT) sophistication and user participation on the effectiveness of the Local Government Information System (SIPD) usage, with personal techniques as a moderating variable. This research employs a quantitative approach with an empirical methodology, conducted on local government agencies in Indonesia that implement SIPD. Data were collected through questionnaire distribution to SIPD users at the Denpasar City Regional Secretariat and analyzed using Moderated Regression Analysis (MRA) technique with SPSS software. The results showed that: (1) information technology sophistication did not have a significant effect on the effectiveness of SIPD usage; (2) user participation had a positive and significant effect on SIPD effectiveness; (3) the influence of IT sophistication on SIPD effectiveness was not significant, even when moderated by personal techniques; and (4) personal techniques significantly moderated the relationship between user participation and SIPD effectiveness despite negative coefficients. This research confirms that the success of SIPD usage is more influenced by user involvement and the moderating factor of personal techniques, while technology sophistication alone does not have a significant influence.
Knowledge on Japanese people's beliefs in the anime Natsume Yuujinchou Hamidah, Idah; Kadafi, Muammar; Zuliyanti, Dera
Japanese Research on Linguistics, Literature, and Culture Vol. 1 No. 1 (2018): November
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jr.v1i1.2106

Abstract

Japanese people's trust is a belief inherited from time immemorial and is still maintained today. This can be seen from popular works that still raise traditional Japanese values. One of them is the anime Natsume Yuujinchou raising the values of Japanese people's beliefs about gods or Us and the life of the unseen. This study was about to describe the beliefs of Japanese people found in the anime Natsume Yuujinchou. The research method used to explore Japanese people's trust is a qualitative descriptive method. The approach used is literary anthropology. Found five concepts of Japanese people's beliefs from the anime, namely, 1) trust in the existence of a god; 2) trust in inanimate objects and can live if entered by the spirit; 3) belief in vengeance or punishment invisibly; 4) belief in the manifestations of kindness and evil from the spirit; 5) belief in souls (spirits) or spirits (spirits) in plants or animals The conclusions of this study are Japanese people's beliefs contained in the Natsume Yuujinchou anime in the form of supernatural concepts, soul concepts (souls) and spirits (spirits), and the concept of retaliation (tatari).
Dissociative identity disorder in the characters Mima and Rumi from Satoshi Kon's Perfect Blue Villeneuve, Bianca Cynara; Puspitasari, Diana; Kadafi, Muammar
Japanese Research on Linguistics, Literature, and Culture Vol. 6 No. 1 (2023): November
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jr.v6i1.9056

Abstract

The purpose of this study is to describe the Dissociative Identity Disorder (DID) of the character Mima and Rumi, from “Perfect Blue” created by Satoshi Kon. The research approach is descriptive and qualitative. The data collection method involves observation and note-taking. The data analysis technique used is content analysis, where acquired data is analyzed to draw conclusions. Based on the research findings, 37 instances of DID data were identified, consisting of 3 instances of amnesia, 9 instances of depersonalization, 13 instances of derealization, 3 instances of identity crisis data, and 9 instances of identity change data. The conclusion emphasizes the fact that both Mima and Rumi experience symptoms of Dissociative Identity Disorder, such as amnesia, depersonalization, derealization, identity crisis, and changes in identity. This study contributes to a deeper understanding of the complexity of the characters, offering insights into the portrayal of DID in fiction.
Risalah Perang Bone-Makassar: Transformasi Teks Fiksi Populer Gadis Portugis Karya Mappajarungi Manan Kadafi, Muammar; Mahmudah Budi Utami, Shofi
SULUK : Jurnal Bahasa, Sastra, dan Budaya Vol. 4 No. 2 (2022): September
Publisher : Program Studi Sastra Indonesia UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/suluk.2022.4.2.116-127

Abstract

Munculnya sebuah teks dapat menjadi respons terhadap teks lain dalam bentuk yang berbeda yang mana berkontribusi pada teks transformasi. Respon terhadap teks-teks tersebut dapat muncul pada tema, karakter, narasi, atau bahkan wacana, yang dapat dilacak pada teks hipogramnya. Hubungan intertekstualitas ini juga ditemukan dalam novel Gadis Portugis (GP) yang terkait dengan teks tradisional Sinrilikna Kappalak Tallumbatua (SKT). Namun, bentuk keterkaitan kedua teks tersebut masih perlu diteliti lebih lanjut, dengan demikian, dalam penelitian ini akan melihat lebih jauh sejauh mana hubungan intertekstualitas novel GP dengan teks SKT. Pendekatan masalah ini adalah intertekstualitas yang merupakan konsep dalam respon pembaca oleh Riffaterre. Penelitian ini merupakan penelitian deskriptif yang cenderung mendeskripsikan suatu fenomena dalam karya sastra; dan juga tergolong sebagai penelitian kualitatif di mana teknik interpretatif digunakan untuk mendekati sebuah fenomena. Hasil penelitian ini menunjukkan bahwa adanya penggambaran perang Makassar-Bugis di kedua teks tetapi terdapat pula modifikasi dalam novel GP yang intertekstualitasnya cenderung subjektif; dengan munculnya cerita cinta antara seorang pria Makassar dan seorang wanita Portugis. Selain itu, wacana kolonial yang tampak jelas dalam SKT terkesan kabur dengan ilustrasi cerita cinta ini. Yang terakhir adalah adanya transformasi karakter bernama Andi Patunru yang muncul sebagai protagonis di SKT justru tampil sebagai antangonis di GP.
Co-Authors A. A. N. A. Kresnandra A. A.Ngurah Indrajaya A.A.Gd. Agung Wisnu Wardana Agustinus Andi Prasetyo Anak Agung Gde Putu Widanaputra Anak Agung Made Bayu Wirama Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Apriawan, Andika ayu ratna dewi Cika Arisandi Clara Yunneke Tanadi Cokorda Pramartha Desak Nyoman Yulia Astiti Dewa Ayu Mas Putriari Nusantari DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Errik Shofian Jaswadi Felayati, Safrina Arifiani Gayatri Gayatri Gayatri Gayatri Gede Ananda Krista Yuda Gissel Glenda Agista Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Putu Wiwik Sriayu Handy Purnama Hasibuan, Henny Triyana HENDRA SETIAWAN I Dewa Ayu Adnyaswari I Gde Ary Wirajaya I Gede Karma Yudha Permana Putra I Gede Putra Subawa I Gst. Agung Pramesti Dwi Putri I Gusti Ayu Agung Diah Pramesti Lianingrum I Gusti Ayu Agung Sintia Utami I Gusti Ayu Laksmi Indraswari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Erviana Dewi I Gusti Ayu Rika Milanda Sari I Gusti Ngurah Widay Wijaksana I Kadek Yogi Astrawan I Ketut Suryanawa I Ketut Yadnyana I Komang Abdi Parumartha Pande I Made Adi Saputra Karya I Made Arthana I Made Bana Partha I Made Dwi Budiana Penindra I Made Yoga Darmawiguna I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Budi Mahendra I Wayan Ramantha I Wayan Suartana I Wayan Syantika I.G.A.M. Asri Dwija Putri Ida Ayu Artha Widya Sari Ida Ayu Ary Putri Adnyani Ida Ayu Dwiastami Putri Ida Ayu Gde Intan Kusumawathi Nikara Ida Ayu Misdiantari Aristiani Ida Bagus Nyoman Ramartha Putra Ida Bagus Putra Astika Idah Hamidah Ikrima Chikita Sukadana Indira Swari, Ni Made Pradnya Kadek Diah Amania Wedhayanti Kadek Dina Sabina Rini Kadek Nitya Devi Irmayanti Kadek Wisnu Wardana Komang Ayusta Devi Savitri L. G. K. Dewi Luh Pande Eka Setiawati Made Gede Wirakusuma Madek Jeani Purnama Maghfira, Ahlani Maharani, Ni Luh Made Pinggaditya Mahmudah Budi Utami, Shofi Marcelinus Sangap Nauli Radjagukguk MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Mirsha Amirah Inastri Nengah Saraswati Kusumaputri Ngurah Agung Peranian Ni Gusti Putu Wirawati Ni Kadek Dwi Gitariani Ni Kadek Sri Puspita Dharmayanti Ni Kadek Yuni Widiasari Ni Ketut Rasmini Ni Luh Asri Savitri Ni Luh Gede Kusuma Dewi Ni Luh Putu Astuti ni luh putu kristayani Ni Luh Putu Sri Rahayu Dewi Ni Luh Putu Wiagustini Ni Luh Yuli Sudiartini Ni Made Dwi Pradnyani Ni Made Dwi Ratnadi Ni Made Wangi Juliasih Ni Nengah Loriyani Ni Putu Alit Febrianti Ni Putu Ayu Bawantari Ni Putu Diah Indrawati Ni Putu Diah Pratiwi Ni Putu Evitania Precilia Ni Putu Jesica Prastiwi Ni Putu Lissya Suryantari Ni Wayan Oktariani Ni Wayan Prita Wanda Hilldayani Ni Wayan Radha Maharseni Ni Wayan Rina Winahyu Ni Wayan Sri Arthini Nur ‘Azah Pande Putu Surya Septiadi Partha, I Made Bana Putra, Rachmad Almi Putu Agus Ardiana Putu Aristya Adi Wasita Putu Esa Naranata Dewi Putu Martini Putu Novia Hapsari Ardianti Putu Widiantari Rajendra Prasada Bangkara Ramadhani, Mutiara Diva Resini, Luh Sintya Safira, Syiffa Erdi Slamet Riyadi Stovia, Anggita Sulistyowati, Rani Tri Ulpah, Mariam Villeneuve, Bianca Cynara Vishwamitra, I Gusti Ngurah Premananda Wangsa, I Wayan Murlanda Wayan Eny Mariani Wedhayanti, Kadek Diah Amania Widayani, Ni Luh Ulansari Manikan Wildany Ilham Fatoniaji Yenni Fransisca Limawan Yusida Lusiana Zuliyanti, Dera