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ESG Risk Rating, Financial Flexibility, and Investment Efficiency as Determinants of Firm Value in an Emerging Market: Evidence from IDXESGL Listed Companies La Ode Muhammad Saum Fasihu; Andi Muhammad Fuad amadhan; Mutmainnah Mutmainnah; Muhammad Zaikin; Anisah Nadya Ananta
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3138

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ESG Risk Rating, financial flexibility, dan investment efficiency terhadap nilai perusahaan pada perusahaan yang tergabung dalam IDX ESG Leaders Index (IDXESGL) di Bursa Efek Indonesia. Penelitian menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh 30 perusahaan sebagai sampel penelitian selama periode 2021–2024, menghasilkan 120 observasi dengan data panel seimbang. Data diperoleh melalui studi dokumentasi yang bersumber dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak Stata. Pemilihan model terbaik dilakukan melalui uji Chow, uji Hausman, dan uji Lagrange Multiplier, yang menunjukkan bahwa model fixed effect merupakan model yang paling sesuai. Hasil penelitian menunjukkan bahwa ESG Risk Rating, financial flexibility, dan investment efficiency berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa pengelolaan risiko ESG yang baik, fleksibilitas keuangan yang memadai, serta efisiensi keputusan investasi berperan penting dalam meningkatkan nilai perusahaan.
Small island seagrass ecosystem management based on ecosystem approach fisheries management principles Mutmainnah Mutmainnah; Yuliana Yuliana; Khamsiah Achmad; Martini Djamhur; Sapta Riani Putri; Edy Miswar; Edwarsyah Edwarsyah
Depik Vol 14, No 1 (2025): MARCH 2025
Publisher : Faculty of Marine and Fisheries, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.13170/depik.14.1.42665

Abstract

Healthy seagrass beds have high ecological value, characterized by high diversity and even distribution in the water. However, currently, the health condition of seagrass beds is threatened both naturally and by human activities. For example, the loss of seagrass meadows due to human activities in coastal areas, including on Maitara Island, North Maluku Province, Indonesia. The objective of this research is to identify the community structure of seagrass, and the proper management options to minimize negative impacts on damage to the seagrass meadow ecosystem and sustain seagrass resources. The study was conducted in the South Maitara and the North Maitara, during the dry season from September to October 2020 using vertical transect methods. The result shows that the average index of diversity, evenness, and dominance on Maitara Island of 1.0970, 0.6470, and 0.5892, respectively. The beaches of South Maitara and North Maitara have poor diversity, a good category for evenness, and a stable community. Enhalus acoroides has the highest density of 294 ind/m2, followed by Thalassia hemprichii around 287 ind/m2. Based on the ecosystem aproach fisheries management (EAFM) analysis, to effectively manage seagrass ecosystems in Maitara Island, a social development strategy is needed through community awareness, counseling, and capacity building in the management and utilization of seagrass ecosystems in Maitara Island to effectively manage the seagrass ecosystem in Maitara Island, a social development strategy is needed through public awareness, counseling, and capacity building in the management and utilization of the seagrass ecosystem in Maitara Island.Keywords:Seagrasscommunity structurediversitydensityevennessMaitara Island
Green Innovation for Coastal Sustainability through Plastic Waste Recycling Nitri Mirosea; Intihanah; Vina Olivia Pebrianti; Syaiah; Mutmainnah Mutmainnah
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i04.2773

Abstract

 Plastic waste has become a major environmental challenge in the coastal areas of Kendari City due to increasing community activities and the widespread use of single-use plastics. This community service program aimed to improve public knowledge and awareness of circular economy-based plastic waste management while providing recycled products as educational media and waste management facilities. The program consisted of a preliminary survey, community outreach and education, production of recycled products, and distribution to partner institutions, including the Bungkutoko Village Office, Bungkutoko TPS3R, SD Negeri 89 Kendari, and the Faculty of Economics and Business, Halu Oleo University. Recycled products included trash bins made from wire frames and plastic bottles, flower pots from plastic bottles, and handicrafts from bottle caps. The program increased community knowledge and awareness of waste sorting and reuse, while strengthening community-based waste management facilities and supporting the implementation of circular economy principles in coastal areas.
PENERAPAN MODEL PEMBELAJARAN VALUE CLARIFICATION TECHNIQUE (VCT) BERBANTUAN MEDIA VIDEO DAN PENGARUHNYA TERHADAP HASIL BELAJAR SISWA Mutmainnah, Mutmainnah; Herianto , Edy; Fauzan , Ahmad; Ismail , M
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 2 (2024): Volume 09 No. 2 Juni 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i2.13037

Abstract

This research aims to determine whether there is an influence of the application of the Value Clarification Technique (VCT) learning model assisted by video media on the learning outcomes of class VIII students in Civics subjects at SMP Negeri 4 Kopang. The approach used is a quantitative approach with a quasi-experimental type and a one group pre-test and post-test design. The population was class VIII, and the research sample was class VIII A. The research instruments used were multiple choice and fill-in-the-blank questions. The data collection techniques used are observation, documentation and tests. Data analysis uses prerequisite tests in the form of normality tests, homogeneity tests, and hypothesis tests using the t-test. After carrying out the prerequisite tests, the results showed that the data was normally distributed and homogeneous and the results of the hypothesis test obtained a value of tcount > ttable (4.189 > 2.110), meaning that Ha was accepted and Ho was rejected. Thus, there is an influence of the application of the Value Clarification Technique (VCT) learning model assisted by video media on the learning outcomes of class VIII students in Civics subjects at SMP Negeri 4 Kopang.