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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Yumary: Jurnal Pengabdian kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen Jurnal Armada Informatika KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS JURNAL PENGABDIAN MASYARAKAT AKADEMISI Dharma Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Nirta: Studi Inovasi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Padamu Negeri Jurnal Pengabdian Masyarakat Tekno International Journal of Community Services Indonesian Journal of Emerging Trends in Community Empowerment Journal of Current Research in Humanities, Social Sciences, and Business Journal of Economic Education and Entrepreneurship Studies Jurnal Akuntan Publik
Indah Rahayu Lestari
Universitas Budi Luhur
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The Effect of ESG Disclosure on Financial Performance: Moderating Role of Firm Size and Leverage Rinny Meidiyustiani; Indah Rahayu Lestari
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i3.331

Abstract

Environmental, social, and governance (ESG) disclosure has become an important mechanism for companies to communicate sustainability commitments and reduce information asymmetry in capital markets. This study examines the effect of ESG disclosure on the financial performance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange, with firm size and leverage initially proposed as moderating variables. Using a quantitative explanatory design, this study employed secondary data obtained from annual reports, sustainability reports, financial statements, and Refinitiv LSEG data over a five-year observation period. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Financial performance was initially measured using PBV, ROA, and ROE, while firm size was measured by the natural logarithm of total assets and leverage by the debt ratio. The measurement model results showed that ROA and debt did not meet the outer loading criteria and were therefore removed from the final model. The findings reveal that ESG disclosure has a positive and significant effect on financial performance. Firm size also has a positive and significant effect on ESG disclosure but a negative and significant effect on financial performance. However, firm size does not moderate the relationship between ESG disclosure and financial performance. These findings support stakeholder theory and signaling theory by showing that ESG disclosure can function as a value-relevant signal for investors. The study contributes to ESG literature in emerging markets by demonstrating that ESG disclosure directly supports financial performance, although its effect is not contingent on firm size.
Pemberdayaan Masyarakat Proklim Bumiku Kota Tangerang Melalui Integrasi IoT Pendeteksi Banjir dan Bank Sampah Digital untuk Penguatan Ketahanan Lingkungan dan Peningkatan Nilai Ekonomi Masyarakat Imelda Imelda; Indah Rahayu Lestari; Wahyumi Ekawanti; Arbiyan Arrosyid; Ananda Reynal Wijaya; Addrie Rizki Maulana; Kaela Astri Febriana
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 4 No. 4 (2026): Oktober : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v4i4.2473

Abstract

The “Bumiku Satu” Climate Village Program (Proklim) community in Tangerang City faces interconnected environmental challenges involving residential flood risks and conventional household waste management. Water levels are not yet monitored through real-time, data-driven early warning systems, while waste types, weights, and transactions are recorded manually. This community service program aimed to strengthen environmental resilience and community capacity by integrating flood-detection Internet of Things (IoT) technology and a Digital Waste Bank into the “SIGAP Bumiku” ecosystem. A participatory approach was implemented through five stages: needs identification and outreach, training, technology implementation, mentoring and evaluation, and sustainability strengthening. The IoT system consisted of water-level sensors, microcontrollers, internet connectivity, a dashboard, and Telegram notifications, while the Digital Waste Bank recorded waste types, weights, and transactions. The results show an improvement in participant proficiency, with 91% of the 55 participants shifting from the TM/KM categories in the pre-test to the M/SM categories in the post-test, and the proportion in the M category rising from 0% to 78.5%.. The system provides Safe (AMAN), Alert (SIAGA), and Warning (AWAS) status levels and a digital waste recording system. The integration improved flood preparedness, technological literacy, and community waste management.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan pada Sektor Perbankan: Studi Literatur Ramandha Ahsararetha; Adisha Karmaila; Rahim Karimah; Indah Rahayu Lestari
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2787

Abstract

Tata Kelola Perusahaan yang Baik (GCG) berperan dalam mendukung manajemen perusahaan, termasuk di sektor perbankan, yang tidak hanya dituntut untuk menghasilkan keuntungan. Dalam penerapannya, tata kelola perusahaan bertujuan untuk memastikan bahwa semua aktivitas manajemen yang dilakukan oleh manajemen perusahaan sesuai dengan prinsip akuntabilitas, transparansi, tanggung jawab, dan kehati-hatian. Keberhasilan manajemen perusahaan juga dapat dievaluasi melalui kinerja keuangannya. Penelitian dalam artikel ini dilakukan untuk menguji pengaruh Tata Kelola Perusahaan yang Baik (GCG), yang diukur melalui indikator dewan direksi dan dewan komisaris, terhadap kinerja keuangan, yang diproksikan oleh Return on Assets (ROA), di sektor perbankan. Penelitian ini menggunakan metode Tinjauan Pustaka dengan pendekatan Kualitatif Deskriptif melalui Penelitian Pustaka. Hasil penelitian ini menunjukkan bahwa GCG memiliki pengaruh yang signifikan terhadap kinerja keuangan. Hal ini karena prinsip-prinsip GCG telah diterapkan oleh perusahaan. Sementara itu, indikator seperti dewan direksi dan dewan komisaris menunjukkan pengaruh positif dan signifikan, artinya hubungan antara manajemen atau dewan direksi dan pemilik perusahaan tetap selaras dalam mencapai tujuan mereka, didukung oleh proses pengawasan dewan komisaris terhadap manajemen perusahaan. Secara teoritis, implikasi studi ini mendukung teori keagenan, yang menjelaskan hubungan antara prinsipal dan agen, khususnya dalam menerapkan GCG yang efektif untuk mengurangi konflik. Sementara itu, dalam praktiknya, penerapan GCG dapat dilakukan oleh manajemen bank untuk meningkatkan kinerja keuangan.
Pengaruh Green Accounting, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak Silvia Nur Safitri; Indah Rahayu Lestari
Dharma Ekonomi Vol. 33 No. 1 (2026): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.412

Abstract

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.
Co-Authors Addrie Rizki Maulana Adisha Karmaila Akilah, Maysa Allwine Ami Rachyani Ananda Reynal Wijaya Andin Hadiyanto Anindita Tri Mulia Arbiyan Arrosyid Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arisudhana, Dicky Bintari, Amalia Desi Natalia Dicky Arisudhana Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Eprilya Setyorini Fajrillah, Ravinda Faradilla Puteri Rochayu Hakam Ali Niazi Hakam Ali Niazi Hayatul Khairul Rahmat Heni Iswati Hidayat, Ravindra Safitra Ifan Haryanto Imelda Imelda, I Imelda, Imelda Indah Chairunnisa Indrasti, Anita Wahyu Intan Nur Laila Istiqomah Istiqomah Iswati, Heni Juninda Putri Kaela Astri Febriana Laila Hanif Assyuri Laksmiwati , Mia Laksmiwati, Mia Marlina Hosianna Muhammad Hirza Alby Muhammad Ikhsan Mulianti, Amanda Eka Mulianti Nayadi, Armetha Nidya Kusumawardhany Nora Andira Brabo Priyanto , Sugeng P Qodariah Qodariah Rahayu Dwi Anggraini Rahim Karimah Ramandha Ahsararetha Regita Bunga Safitri Retno Fuji Oktaviani Ricke Muriadi Rini Amelia, Rini Rinny Meidiyustiani Riny Mustika Rismawandi, Rismawandi Ryani, Dannisya Fida Sangian, Angel Martasya Setiawati, Suci Shinta Novelia Silvia Nur Safitri Sugeng Priyanto Sugeng Priyanto, Sugeng Sugeng Riyadi Sunarwibowo, Rizki Pratomo Taqwa Putra Budi Purnomo Sidi Hiram Tarisa Nopriani Wahyumi Ekawanti Wulandari, Army Ardiani Yoswandri, Fathan Ramadhan Yuwono Yuwono Yuwono Yuwono