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All Journal Aktiva : Jurnal Akuntansi dan Investasi Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Image : Jurnal Riset Manajemen
Ria Septiani
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Humanities Economics, Econometrics & Finance Social Sciences

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DIGITAL MARKETING PADA PELAKU USAHA PEMULA DI SMK AT TAUFIQIYAH Pranata, Mohammad Firlie; Wijaya, Nur Qoudri; Septiani, Ria
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 2 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i2.2180

Abstract

Sumenep is the easternmost city in Madura. Sumenep has natural wealth that has great potential to be used as a business area. Micro, small and medium enterprises (MSMEs) are expected to spearhead the economy in Sumenep district, plus the district has a program for a thousand entrepreneurs and a thousand tourism to introduce Sumenep Regency as the soul of Madura. Sumenep is home to the Wiraraja University campus which has a Faculty of Economics and Business with a Digital Business Study Program. This is a benchmark for instilling an entrepreneurial spirit from an early age.At – Taufiqiyah Vocational School, Sumenep Regency, located at Jl. Safari No. 035 Aengbaja Raja, Bluto sub-district, Sumenep Regency. This teaches students to instill an entrepreneurial spirit from an early age, but it is a shame that the school does not yet have a special department for business and marketing or digital business. At - Taufiqiyah Vocational School gradually has to follow the development of digital technology which has provided major and fundamental changes in various aspects of life as well as business organizations, a practical approach in managing changes in business organizations in the digital era so that the transformation carried out by planning and implementing strategies produces human resources who are better prepared to face change. This researcher found that students initially studied digital marketing autodidactically or on their own by trying to market using the social media they had, but this was not enough without intense training to increase students' knowledge and skills, such as by practicing advertising, product photos and strategies for marketing on social media so that students can finally enter the market or set up a shop in a market place, but this needs to be done because currently students are just trying without any clear training. Students are expected to be able to serve customers or customers in a friendly and open manner, be disciplined in their business and be able to do digital marketing well. 
Exploring the Moderating Role of Sharia Compliance on the Effect of ESG Score on Financial Performance Abdul Azis Safii; Chahhoub Fatimazahra; Ria Septiani; Ahmad Sholihudin
Image : Jurnal Riset Manajemen Vol. 14 No. 1 (2026): November 2025 - April 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2026.133

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance on corporate financial performance and investigates the moderating role of Sharia compliance in this relationship. The research focuses on non-financial companies listed on the Indonesia Stock Exchange (IDX) that have ESG scores provided by Morningstar Sustainalytics. This study employs panel regression analysis on a sample of 58 non-financial companies listed on the Indonesia Stock Exchange from 2021 to 2024. The results indicate that ESG performance has a statistically significant negative effect on corporate financial performance. These findings suggest that companies with higher ESG scores, as measured by the Sustainalytics risk-based framework, are associated with greater perceptions of ESG-related risks, and therefore lower financial performance. Furthermore, Sharia compliance does not moderate the relationship between ESG and financial performance. These results imply that although ESG practices and Sharia principles share ethical and sustainability-oriented foundations, they do not operate synergistically in enhancing firm financial performance within the Indonesian capital market context. The findings contribute to the ESG and Islamic finance literature by highlighting the importance of ESG measurement approaches and market context. The study also offers insights for investors, regulators, and corporate managers regarding the interpretation of ESG scores and the role of Sharia compliance in investment decision-making.
Mewujudkan Perkebunan Kelapa Sawit Berkelanjutan: Strategi Integratif dan Solusi Inovatif Ria Septiani; Ni'mah Fifit
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 1 (2025): Januari - Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i1.295

Abstract

Kelapa sawit merupakan salah satu komoditas utama Indonesia yang memberikan kontribusi besar terhadap ekonomi nasional. Namun, di balik potensi ekonominya, industri ini menghadapi tantangan lingkungan dan sosial yang signifikan. Penelitian ini bertujuan untuk menganalisis dampak kelapa sawit terhadap lingkungan dan masyarakat, serta mengeksplorasi solusi untuk pengelolaan yang lebih berkelanjutan. Metode yang digunakan adalah studi literatur, dengan mengumpulkan data dari berbagai sumber sekunder, termasuk jurnal ilmiah, laporan pemerintah, dan dokumen organisasi non-pemerintah. Hasil kajian menunjukkan bahwa ekspansi kelapa sawit telah menyebabkan deforestasi, degradasi lahan, serta konflik sosial, terutama terkait kepemilikan lahan dan hak-hak masyarakat adat. Solusi yang diusulkan dalam literatur meliputi penerapan sertifikasi keberlanjutan, seperti RSPO dan ISPO, serta penggunaan teknologi modern untuk meningkatkan produktivitas tanpa merusak lingkungan. Diperlukan kolaborasi antara pemerintah, industri, dan masyarakat untuk memastikan kelapa sawit dapat dikelola secara berkelanjutan dan berkontribusi pada pembangunan yang inklusif.
Co-Authors Abdul Azis Safii Ahmad Sholihudin Chahhoub Fatimazahra Ni'mah Fifit Nur Qoudri Wijaya Pranata, Mohammad Firlie