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All Journal Edukasi Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Jurnal Berkala Ilmu Perpustakaan dan Informasi Edulib JIPI (Jurnal Ilmu Perpustakaan dan Informasi) Jurnal PAJAR (Pendidikan dan Pengajaran) JMM (Jurnal Masyarakat Mandiri) International Journal of Economics Development Research (IJEDR) Jurnal Pustaka Ilmiah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Engineering, Science and Information Technology Literatify : Trends in Library Development MITZAL (Demokrasi, Komunikasi dan Budaya) : Jurnal Ilmu Pemerintahan dan Ilmu Komunikasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Finger : Jurnal Ilmiah Teknologi Pendidikan Librarianship In Muslim Societies Fonologi: Jurnal Ilmuan Bahasa dan Sastra Inggris Taushiah: Jurnal Hukum, Pendidikan dan Kemasyarakatan Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Balance: Jurnal Ekonomi Journal of Innovation and Community Engagement
Majidah Majidah
Unknown Affiliation
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Sustainable Business Transformation: Impact of ESG, Green Innovation, and Internal Factors on Corporate Financial Performance Amelia, Dahlia; Majidah, Majidah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5149

Abstract

The company's goal as a business entity is to generate optimal profits in order to provide value to its stakeholders. Achieving this goal reflects the company's performance. The purpose of this study is to determine the effect of environmental, social, and governance (ESG) disclosure, company size, leverage, green innovation, and human resource slack on the company's financial performance in the energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. With purposive sampling, a sample of 42 companies or 210 observational data was obtained. The research data were analyzed using panel data regression through Eviews 13. The results showed that environmental, social, and governance (ESG) disclosure had a positive effect on the company's financial performance. The results of this study are also findings for the energy sector on the IDX and the novelty of this study is in measuring financial performance using the burn rate. These results can be considered by investors in making investment decisions in this sector.
The Impact of Corporate Financial Performance on Greenwashing Propensity: An Analysis of Fortune 100 Firms in Indonesia Azzuhdi, Muhammad Alif Farras; Majidah, Majidah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5154

Abstract

This study aims at analyzing the influence of corporate financial performance on the tendency to engage in greenwashing among companies listed in the Fortune 100 Indonesia. Greenwashing is corporate practices that misleadingly portray an environmentally friendly image without substantive actions. Such actions are usually reflected in the company's  financial performance, namely: Profit Margin (PM), Return on Assets (ROA), and Debt to Equity Ratio (DER).  The research employs logistic regression analysis using secondary data from financial reports and sustainability reports of 41 Fortune 100 Indonesia companies from 2020 to 2023. The results indicate that increases in Profit Margin and Return on Assets significantly influence the propensity of companies engaging in greenwashing, while inclining in Debt-to-Equity Ratio does not. These findings suggest that companies with improved financial performance are more likely to practice greenwashing to maintain a positive image without allocating sufficient resources tor sustainability efforts. This study contributes to academic literature by strengthening empirical evidence on the relationship between financial performance and greenwashing. Additionally, the findings can serve as a reference for investors, regulators, and the public in identifying greenwashing practices and promoting corporate transparency and accountability in sustainability reporting.
Pemanfaatan E-Book sebagai Sumber Informasi Digital di UPT Perpustakaan UIN Alauddin Makassar Nasrullah, Nasrullah; Tawakkal, Tawakkal; Basri, Muhammad Nur Ikhsan; Hidayatullah, Fauzan; Majidah, Majidah
Jurnal Pustaka Ilmiah Vol 9, No 2 (2023): Jurnal Pustaka Ilmiah
Publisher : Universitas Sebelas Maret Library

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jpi.v9i2.74259

Abstract

This study aims to investigate the utilization of digital collections (e-books) as a source of information at the Library UPT of Alauddin State Islamic University Makassar and the challenges faced in their utilization. The study adopts a descriptive approach with a qualitative method. Primary data was collected through observation, interviews, and documentation from 2 librarians and 10 library users. Data processing and analysis techniques involved data reduction, data presentation, and drawing conclusions. The results of the study indicate that the utilization of digital collections (e-books) at the Library UPT of Alauddin State Islamic University Makassar has been implemented. There are 435 active members and a total of 7,800 readers utilizing the library's digital collection (e-books). Factors influencing the utilization of digital collections (e-books) include user needs, user interest, and the completeness of the collection. The digital collection (e-books) have significantly contributed to supporting academic tasks and thesis writing, providing easy access without restrictions of time and space. With a collection of 1,764 digital titles, the information needs of users are well fulfilled through the provided digital collection (e-books). More library users utilize digital collections (e-books) compared to printed books. However, challenges faced by users in the utilization of digital collections (e-books) include a lack of promotion by the library to users, inadequate network infrastructure, and a time-consuming registration process. To enhance the utilization of digital collections (e-books), the library needs to improve effective promotion to users, address network issues, and expedite and simplify the registration process. By taking these steps, it is expected that users will find it easier and more convenient to utilize the digital collection (e-books) as a source of information at the Library UPT of Alauddin State Islamic University Makassar.
Co-Authors Afie Firdayanti Ahmad Sahril Aji Purwinarko, Aji Akbar, Azaz Ali Yusron Alif, Rizky Mochamad Allo, Karmila Pare Amirul Mukminin Angga Sucitra Hendrayana, Angga Sucitra Anggit Suryopratomo Aqrima Imaroh Ardiana, Elvetta Zada Asep Purwo Yudi Utomo Azzuhdi, Muhammad Alif Farras Basri, Muhammad Nur Ikhsan Cahyaningsih Cahyaningsih Cahyaningsih Cahyaningsih Cecep Ibrahim Chindy Karmina B Dahlia Amelia Destri Diana MD Dian Hidayat Elly Suryani Fadhilah Nur Afifah Fauzan Hidayatullah Fridiyanto, Fridiyanto Fujiana, Dara G. Gunawan Grace Stephany Lasmaria Manullang Hasfera, Dian Hermawan, Nanang Hetti Hidayati Intan Aisah Islahuddin, Muhammad Luthfi Jaya, Asrul Jihan Muthi'ah Khairunnisa Kadek Aryana Dwi Putra Karim, Muhammad Firman Kasinyo Harto Kharis, Selly Anastasia Amelia Kurnia . M Fadli Mahaputra, M. Syafaruddin Mariyamah, Aam Marta, Tania Claudea Melisa Arisanty Muhammad Rasyid Siregar Najahatul Wafa Nanda Auliadi Nanda Din Nurazizah Nasrullah Nasrullah Nasrullah Nur Azizah Putri, Widya Rahma Siregar Rahman, Rosnani Abd Riady, Hamdi Riady, Yasir Riska Sofi Yanti Rizka Ayu Nasution Rr Sri Saraswati Rullyana, Gema Salma Alya Nurzakiah Saputri Nur, Wahyuni Sari, Rahmita Sekar Silalahi, Riky Sanjaya Sitti Murniati Muhtar, Sitti Murniati Sukatmi, Sri Sutartono, Sutartono Suteja, Ghamal Irwana Tawakkal Tawakkal, Tawakkal Triandari, Rizki Tutik Wijayanti Tya Yuliana Hutapea Vany Octaviany Wahdan Arum Inawati Wahyuningsih, Sri Suharmini Widiyanto Widiyanto Widuri, Awat