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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AdBispreneur Jurnal Analisis Bisnis Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan GANESHA: Jurnal Pengabdian Masyarakat Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Cakrawala Ilmiah CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE JURNAL ECONOMINA Student Research Journal Escalate : Economics and Business Journal
Erni Puji Astutik
Faculty Of Economics, Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Impact of Environmental, Social, and Governance Disclosure on Financial Performance in Indonesian Mining Companies Retnosari Retnosari; Erni Puji Astutik; Adella Vania Frimasika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4207

Abstract

ESG has become a strategic framework for sustainability, stakeholder engagement, and corporate value creation, while financial performance is commonly measured through profitability and market-based indicators. The purpose of this research is to examine how the disclosure of environmental, social, and governance information influences corporate financial outcomes in the mining sector. A quantitative approach was applied using multiple linear regression analysis on secondary data drawn from company reports. The results reveal that environmental disclosure has a significant positive effect on financial performance, as it enhances efficiency, reduces costs, and strengthens corporate reputation. In contrast, social and governance disclosures do not show a significant impact, indicating that their implementation remains largely formalistic and has not translated into measurable financial benefits. The findings highlight the importance of prioritizing environmental initiatives within ESG practices while suggesting the need for more substantive approaches to social and governance aspects. This study contributes to the literature by providing sector-specific insights and offering practical implications for companies seeking to align sustainability disclosure with financial value creation.
ANALISIS FAKTOR YANG MELATARBELAKANGI KONSOLIDASI DI PT. BANK MANDIRI (PERSERO) TBK Septia Ragil Saputri; Yolanda Afri Liyani; Erni Puji Astutik
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 3 (2023): May 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i3.417

Abstract

After more than 2 years, Indonesia was hit by the Covid-19 pandemic, along with the decline in Covid-19 cases and a transition period, namely the easing of policies issued by the government aimed at starting the national economy. In this transition period, creative MSME actors must continue to struggle and take advantage of opportunities so that the business they run can survive and even develop. This study intends to find out how much impact and utilization it has on the creative economy, both creative economy products and policies issued by the government during the Covid-19 transition period. This research or research uses a qualitative approach. The data in this study used primary data and secondary data, secondary data was obtained through interviews, while secondary data to strengthen the first data used journal articles, and trusted websites, namely government sites. This study shows that there are various impacts of the creative economy on the sustainability of MSMEs in this transition period, both from policies and products that are the goals of MSME development in Indonesia.
The Effect of Product Quality, Business Capital, and Digital Marketing on MSME Development in Indonesia Erni Puji Astutik; Lorentino Togar Laut
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4205

Abstract

Micro, small, and medium enterprises in Magelang Regency face challenges in maintaining competitiveness due to limited access to quality raw materials, capital, and effective marketing strategies. Digital tools, such as social media and digital payments, have transformed consumer behavior, offering opportunities for business growth. This study aims to evaluate the impact of product quality, business capital, and digital-based marketing on the development of micro, small, and medium enterprises in Magelang Regency. A quantitative approach was used, with data collected from 40 enterprises through questionnaires and analyzed using multiple linear regression. The findings show that digital-based marketing significantly enhances enterprise development, particularly in increasing sales turnover and customer growth. In contrast, product quality and business capital have no significant impact, likely due to local market preferences for affordable products and the use of capital for daily operations. These results suggest that digital marketing is a key driver of growth for micro, small, and medium enterprises in Magelang Regency. The study concludes that enterprise owners should prioritize digital marketing strategies, such as using social media and e-commerce platforms, to boost competitiveness, while policymakers should support digital literacy programs to strengthen the local economy.
ANALYSIS OF LOCAL TAXES AND REGIONAL LEVIES CONTRIBUTIONS TO REGIONAL ORIGINAL REVENUE IN KEBUMEN REGENCY Alya Firdawati; Erni Puji Astutik
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.468

Abstract

Local taxes and regional levies are a source of income for regional revenue (PAD). This study describes the contribution of local taxes and blood levies to regional revenue. This study aims to determine the growth of Local taxes and Regional Levies, determine the contribution of Local tax revenues and the contribution of Regional Levy revenues in Kebumen Regency in 2018-2020. The method used in this research is descriptive research with secondary data types obtained from published data, library materials, literature and previous research. This study uses growth and contribution analysis. The findings reveal that Regional Original Revenue is very dependent on Tax and Levies revenues. In 2018-2020, local tax growth averaged 4,64%. For the average tax contribution of 26,30%, while the average contribution of regional levies is 8,67%.
ANALYSIS OF REGIONAL REVENUE AND EXPENDITURE BUDGET OF MAGELANG REGENCY Triane Vera Utami; Erni Puji Astutik
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.499

Abstract

This research aims to describe the targets and realization of the Regional Revenue & Expenditure Budget in the Magelang Regency Government. Research using a qualitative narrative approach was chosen in this essay to state the targets and realization of the Magelang Regency Government's Regional Revenue & Expenditure Budget. The results of the research on targets & realization of the Regional Revenue & Expenditure Budget (APBD) of Magelang Regency for the period 2016 to 2018 show that Magelang Regency's regional income has not been relatively good & effective in realizing its income. The level of realization of spending in the Magelang Regency Government has started relatively well in realizing it.
Analysis of the Translation of Foreign Entity Financial Statements Based on PSAK 10 at PT Indofood CBP Sukses Makmur Tbk (ICBP) Ali Hasan Mustofa; Mohamad Narandika; Viko Surya Pratama; Zidni ‘Ali; Endang Kartini Panggiarti; Erni Puji Astutik
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.449

Abstract

Globalization drives Indonesian firms like PT Indofood CBP Sukses Makmur Tbk (ICBP) to expand abroad, requiring foreign entity financial statement translation for consolidated reporting in IDR, in line with PSAK 10 (IAS 21). This study aims to analyze ICBP's translation practices, exchange rate impacts on financials, and forex risk strategies using a descriptive qualitative case study on ICBP (population); sample from 2023-2024 consolidated statements and notes (secondary data), with documentation review, content/comparative analysis, and numerical simulations. Findings reveal ICBP translates assets/liabilities at closing rates, income at averages, equity at historical rates, routing differences to OCI (2024 gain Rp49 billion vs 2023 loss Rp540 billion); simulations confirm rate shifts affect equity and ratios, with overseas sales at ~31% and natural hedging reducing negative reserves (Rp608 billion in 2024). In conclusion, ICBP complies effectively with standards and manages risks well, but should enhance disclosures and stress testing
Co-Authors Adella Vania Frimasika Afina Khusna Mufidah Ali Hasan Mustofa Alya Firdawati Anindita Segi Rahmadani Arlian Sherly Anjani Ayunda Putri Nilasari Ayunda Putri Nilasari Ayunda Putri Nilasari Diah Agustina Prihastiwi Endang Kartini Panggiarti Fatimah, Ari Nurul Fifi Sufaira Izzati Juniarta Fransiska Hutabarat Kurnia Ratna Sari Lorentino Togar Laut Mohamad Narandika Muhammad Fajar Rizky Nuwun Priyono Retnosari Retnosari Ria Miftakhul Jannah Septia Ragil Saputri Suryatimur, Kartika Pradana Tasyanari Handayani Triane Vera Utami Viko Surya Pratama Yolanda Afri Liyani Zain Nurwulian Zidni ‘Ali