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All Journal Jurnal Ilmu Manajemen Profitability Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Jurnal Teknologi dan Manajemen Industri Terapan International Journal of Asian Business and Management (IJABM) International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam IECON: International Economics and Business Conference Journal of Ekonomics, Finance, and Management Studies
Linda Arisanty Razak
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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The Influence of MSME Sustainability on Financial Performance with Network as a Moderating Variable (Case Study of MSMEs in Makassar City) Siti Nurhana; Linda Arisanty Razak; Ramly
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/q8xnnf75

Abstract

This study examines the impact of sustainability on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City, with business networking as a moderating variable. The independent variables are sustainability practices and business networking, while the dependent variable is financial performance. Challenges in this research include limited data on sustainability and networking, difficulties in measurement, varying levels of implementation, and the lack of proper reporting systems among MSMEs. Using a quantitative approach and survey method, data was collected from 50 MSMEs. Multiple regression analysis evaluated the direct impact of sustainability on financial performance, while moderation analysis assessed the role of business networking. The findings, processed using SPSS, reveal that both sustainability practices and networking positively affect MSMEs’ financial performance. The acceptance of the first hypothesis (H1) indicates that higher sustainability practices enhance financial performance. The second hypothesis (H2) confirms that strong networking further improves financial outcomes. Moreover, the third hypothesis (H3) highlights that networking moderates the relationship between sustainability and financial performance, demonstrating that a robust network amplifies the benefits of sustainable practices. This study underscores the importance of sustainability and networking in driving MSME financial success.
Sustainability Report and Company Value: The Effect of Moderation on Intellectual Capital (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange 2018-2023) Nurafni Ansar; Linda Arisanty Razak; Wa Ode Rayyani
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ykrj1r88

Abstract

This study aims to test the effect of sustainability reports on company value and test intellectual capital moderating the effect of sustainability reports on company value in the mining sector listed on the Indonesia Stock Exchange (2024) in 2018-2024. This study uses a quantitative method, the sample in this study was 10 companies with 6 years in the mining sector. This research data was obtained using secondary data. The results of the study from the data processed using SPSS 26 statistical calculations, Based on the partial output results of SPSS 26, the results of the study of the Sustainability report variable have a significant positive effect on company value, a good sustainability report usually provides information about the company's social and environmental responsibility, which can increase investor confidence and other stakeholders and the intellectual capital variable that moderates the sustainability report also has a significant positive effect on company value. High intellectual capital can strengthen the positive impact of sustainability reports on company value, because companies that have strong intellectual capital tend to be better able to implement and communicate sustainability initiatives effectively. Overall, this study shows that sustainability reporting has a positive impact on firm value and that intellectual capital can enhance the strength of this impact in the context of mining companies listed in the mining sector of the Indonesia Stock Exchange (IDX).
Pengaruh Environmental, Social and Governance Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Salmawati; Linda Arisanty Razak; Asriani Hasan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7919

Abstract

This research impact of Environmental, Social, and Governance (ESG) factors on the performance of state-owned banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. Given the growing importance of sustainable business practices, this study aims to analyze how ESG disclosures affect financial performance, specifically measured by Return on Assets (ROA). Utilizing empirical data, the research explores the relationship between these variables, emphasizing the significance of ESG in enhancing corporate reputation and overall financial health. The findings are anticipated to provide valuable theoretical insights and practical implications for companies striving to improve their ESG practices and financial outcomes.
Pengaruh Environmental, Social and Governance Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Salmawati; Linda Arisanty Razak; Asriani Hasan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7919

Abstract

This research impact of Environmental, Social, and Governance (ESG) factors on the performance of state-owned banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. Given the growing importance of sustainable business practices, this study aims to analyze how ESG disclosures affect financial performance, specifically measured by Return on Assets (ROA). Utilizing empirical data, the research explores the relationship between these variables, emphasizing the significance of ESG in enhancing corporate reputation and overall financial health. The findings are anticipated to provide valuable theoretical insights and practical implications for companies striving to improve their ESG practices and financial outcomes.
Integrasi Kinerja Lingkungan, Green Accounting Dan Sustainability Report Terhadap Kinerja Keuangan Perusahaan: (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2023) Putry, Adesty; Muchriana Muchran; Linda Arisanty Razak
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan (in press)
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.673

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh integrasi kinerja lingkungan, green accounting, dan sustainability report terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020–2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi data panel. Sampel terdiri dari 10 perusahaan pertambangan yang secara konsisten mempublikasikan annual report dan sustainability report selama empat tahun. Hasil penelitian menunjukkan bahwa green accounting dan sustainability report berpengaruh signifikan terhadap kinerja keuangan perusahaan, sedangkan kinerja lingkungan tidak menunjukkan pengaruh yang signifikan. Hal ini mengindikasikan bahwa efisiensi pengelolaan biaya lingkungan serta transparansi keberlanjutan menjadi faktor penting dalam meningkatkan profitabilitas dan daya saing perusahaan. Sebaliknya, pencapaian kinerja lingkungan belum sepenuhnya dianggap sebagai faktor utama dalam pengambilan keputusan ekonomi oleh investor. Penelitian ini memberikan implikasi bagi manajemen perusahaan dan pembuat kebijakan untuk lebih memperhatikan akuntansi hijau dan pelaporan keberlanjutan sebagai alat strategis dalam meningkatkan nilai perusahaan.
Integrasi Kinerja Lingkungan, Green Accounting Dan Sustainability Report Terhadap Kinerja Keuangan Perusahaan: (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2023) Putry, Adesty; Muchriana Muchran; Linda Arisanty Razak
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.673

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh integrasi kinerja lingkungan, green accounting, dan sustainability report terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020–2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi data panel. Sampel terdiri dari 10 perusahaan pertambangan yang secara konsisten mempublikasikan annual report dan sustainability report selama empat tahun. Hasil penelitian menunjukkan bahwa green accounting dan sustainability report berpengaruh signifikan terhadap kinerja keuangan perusahaan, sedangkan kinerja lingkungan tidak menunjukkan pengaruh yang signifikan. Hal ini mengindikasikan bahwa efisiensi pengelolaan biaya lingkungan serta transparansi keberlanjutan menjadi faktor penting dalam meningkatkan profitabilitas dan daya saing perusahaan. Sebaliknya, pencapaian kinerja lingkungan belum sepenuhnya dianggap sebagai faktor utama dalam pengambilan keputusan ekonomi oleh investor. Penelitian ini memberikan implikasi bagi manajemen perusahaan dan pembuat kebijakan untuk lebih memperhatikan akuntansi hijau dan pelaporan keberlanjutan sebagai alat strategis dalam meningkatkan nilai perusahaan.
Implementation of the Comandos Application Accounting Information System at Bank BTPN Makassar Branch Office Linda Arisanty Razak; Ainun Arizah; Amiruddin Husni
International Journal of Asian Business and Management Vol. 2 No. 4 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i4.5956

Abstract

This research is a type of research with case studies approach with the aim of knowing whether the application commands have been effectively applied to PT. Bank BTPN KC Makassar based on indicators of accounting information systems. Which method used in this study is a descriptive analysis. Technique data collection obtained through observation, documentation. the data that is obtained is secondary data and primary data. Based on the research results, the authors draw important conclusions, namely the application of commandos is very effectively implemented at PT. Bank BTPN KC Makassar. The Comandos app helps BTPN banks to become more efficient in managing and monitoring collateral data. This application is also well integrated with the existing system at Bank BTPN. The quality of the system produced by the Commandos application is very good and works optimally in processing customer data quickly and efficiently. The quality of the information generated by the Commandos application is also very good. Employees who use the Commandos application are very satisfied because the Commandos application is easy to understand, and especially easy to input data. After the application is updated the application performance gets better. Internal constraints use the application only on a network that is sometimes bad or slow
Co-Authors Amiruddin Husni Andi Lutfyatul Fadillah Arizah, Ainun Asriani Hasan Haerunnisa Haerunnisa, Haerunnisa Husnul Khatimah Ismawati Ismawati Muchriana Muchran Muh aris pasigai Naidah Naidah Nurafni Ansar Nurliana N Nurul Anriani Putry, Adesty Rahmat Hajri Ramly Risma Parmawati Salmawati SITI NURHANA Sultan sarda Wa Ode Rayyani WAHYUNI