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All Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Assets: Jurnal Akuntansi dan Pendidikan JIKA: Jurnal Ilmu Keuangan dan Perbankan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Manajemen Kesatuan Dinasti International Journal of Digital Business Management Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Economics, and Social Development AKSELERASI: Jurnal Ilmiah Nasional Berajah Journal International Journal of Social Service and Research Interdisciplinary Social Studies Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Journal of Mathematics Instruction, Social Research and Opinion Jurnal Inspirasi Binsis dan Manajemen Journal of Accounting and Finance Management (JAFM) Return : Study of Management, Economic and Bussines Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Apollo: Journal of Tourism and Business Indonesian Journal Economic Review (IJER) Journal of Sustainable Community Service Jurnal Riset Ekonomi dan Akuntansi Journal of Economics and Management Scienties IIJSE Journal Of Economic Sciences (Ekuisci) Jurnal Ekonomi, Manajemen, Akuntansi Journal of Social Science Utilizing Technology
Acep Komara
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Corporate Social Responsibility and Firm Value: The Moderating Role of Profitability in Indonesian Consumer Non-Cyclicals Mutiara Thevany Fayazza; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9981

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on firm value and to examine the role of profitability as a moderating variable in consumer non-cyclicals firms listed on the Indonesian Stock Exchange (IDX) during the period 2022-2024. This study uses a quantitavive approach with an associative research design. The research population includes all consumer non-cyclicals sector companies listed on the IDX. The sample was selected using purposive sampling based on specific criteria, resulting in 14 companies with a total of 42 observations. The data were analyzed using MRA panel data regression with an interaction model to test the moderating role of profitability, proxied by Return On Assets (ROA). Firm value was measured using Tobin’s Q, while CSR disclosure was measured based on the Global Reporting Initiative (GRI) 2021 standards. Empirical testing shows that CSR has a negative and significant effect on firm value. Profitability does not show a direct effect on firm value. However, the CSR×ROA interaction variable has a positive and significant effect, indicating that profitability strengthens the relationship between CSR and firm value. Companies with credible financial performance are better able to implement CSR as a strategic investment, which in turn increases firm value and strengthens market confidence. In the long term, market assesment efficiency and better capital allocation can support sustainable economic growth by channeling investment to companies that have strong financial performance and are socially responsible.
Financial Management of MSMEs in Cirebon Regency: A Qualitative Approach in Improving Performance and Sustainability Rina Destiana; Acep Komara
Journal of Social Science Utilizing Technology Vol. 2 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i4.1430

Abstract

ABSTRACT Background. Effective financial management is a crucial aspect for Micro, Small, and Medium Enterprises (MSMEs) in Cirebon Regency in achieving optimal performance and business sustainability. With the existence of MSMEs that contribute significantly to the regional economy, a deep understanding of financial management is very important. Purpose. This research aims to explore the financial management practices of MSMEs through a qualitative approach, analyze the challenges faced, and identify strategies that can be applied to improve financial management. Method. This study applies a qualitative approach to explore the financial management practices of MSMEs in Cirebon Regency. Participants consisted of 20 MSME owners who manage businesses in the food and beverage, handicraft, and trade sectors, with a minimum of two years of experience. Data were collected through in-depth interviews and observations. The interviews use a semi-structured guide to obtain information about financial management practices, challenges faced, and strategies implemented, conducted directly at the business site to provide better context. Observations are carried out to understand daily financial management practices, including recording transactions and interactions with customers. The data obtained was analyzed using a thematic analysis approach. The analysis process begins with the transcription of interviews and recording of observations, followed by the identification of the main themes that emerge and their grouping into relevant categories. The results of the analysis are expected to provide in-depth insights into the financial management of MSMEs in Cirebon Regency. Results. The study show that many MSMEs in Cirebon Regency experience difficulties in financial management due to low financial literacy, lack of good financial planning, and lack of access to support from financial institutions. Conclusion. Effective financial management is very important for the performance and sustainability of MSMEs in Cirebon Regency. This article recommends the need for intensive education and training programs for MSMEs to improve their financial management skills.
Do Financial Performance, Market Activity, and Capital Structure Drive Corporate Sustainability Performance? Evidence from Indonesia’s Energy Sector Mohammad Chaeriel Gibran; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study examines the drivers of Corporate Sustainability Performance in Indonesia’s energy sector, focusing on financial performance, market activity, and capital structure. Drawing on signaling theory, it employs a quantitative approach using panel data from energy companies listed on the Indonesia Stock Exchange from 2021 to 2024. Structural Equation Modeling-Partial Least Squares (SEM-PLS) tests the proposed relationships. Financial performance is assessed using ROA, ROE, and NPM; market activity by PER and trading volume; and capital structure by DER. Sustainability Performance is measured using ESG scores from Refinitiv/LSEG. Results indicate that financial performance and market activity positively and significantly affect Corporate Sustainability Performance, highlighting that profitability and investor responsiveness serve as key signals of ESG commitment. However, capital structure shows no significant effect, implying that internal financing primarily supports sustainability efforts in emerging markets. This research enhances understanding by linking internal and external signaling to Corporate Sustainability Performance, offering valuable insights for policymakers and investors seeking to promote green finance.
The Effects of Profitability, Leverage, and Corporate Governance on Sustainability Reporting in Manufacturing Companies in Indonesia Fitra Rojannah; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study aims to analyze the influence of profitability, leverage, and corporate governance on sustainability reporting among manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The primary rationale for this study stems from the discrepancy between environmental commitments stated in reports and actual on-the-ground practices, as well as the prevalence of greenwashing. The study population consists of 85 manufacturing companies, with a sample of 20 companies selected using purposive sampling. The analysis method employed is multiple linear regression using SPSS software. Partial test results indicate that profitability does not have a significant effect on sustainability reporting (Sig. 0.150 > 0.05). Similarly, leverage was found to have no significant effect on sustainability reporting (Sig. 0.365 > 0.05). Conversely, corporate governance was proven to have a positive and significant effect on sustainability reporting (Sig. 0.014 < 0.05). Simultaneously, this research model was not significant at the 95% confidence level, with a significance value of 0.052. The Adjusted R-Square value of 0.060 indicates that the independent variables can only explain 6% of the variation in sustainability reporting, while the remaining 94% is explained by variables outside the model.
Pengaruh Kinerja Lingkungan dan Ukuran Perusahaan terhadap Pengungkapan Lingkungan dengan Profitabilitas sebagai Variabel Intervening Deviana Amellia Putri; Acep Komara; Ahmad Syifaudin
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4149

Abstract

This study aims to examine the influence of environmental performance (X1) and firm size (X2) on environmental disclosure (Y), with profitability serving as a mediating variable. The research is prompted by escalating regulatory pressures, such as the PROPER mechanism, which mandates greater transparency amidst growing concerns regarding greenwashing practices within Indonesia's manufacturing sector.Adopting a quantitative approach and employing a purposive sampling method, this study measures variables through PROPER rating indicators, the logarithm of total assets, and Return on Assets (ROA). The analytical results demonstrate that environmental performance exerts a significant influence on the extent of environmental disclosure, reflecting corporate commitment to maintaining public legitimacy. Conversely, firm size was found to have no significant effect on disclosure levels.A crucial finding reveals that profitability fails to function as a mediating variable. This indicates that corporate decisions to disclose environmental information are driven primarily by regulatory compliance and ethical responsibility rather than purely financial motives. Consequently, strengthening external oversight remains essential to fostering corporate transparency.
The Effect of ESG Disclosure and Leverage on Firm Value, with Profitability as A Moderating Factor, Among Energy-Sector Companies Listed on the IDX from 2020 to 2024 Widya Tusyurur; Acep Komara
Interdisciplinary Social Studies Vol. 5 No. 4 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i4.1171

Abstract

This study aimed to analyze the influence of Environmental, Social, and Governance (ESG) Disclosure and Leverage on Company Value, with Profitability as a moderating variable, among energy-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employed a quantitative approach using secondary data obtained from Bloomberg, financial statements, and company annual reports. The research sample consisted of 17 companies selected through purposive sampling, resulting in a total of 85 observations. Data analysis was conducted using Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) with SPSS software. The results showed that ESG Disclosure had a negative and significant effect on Company Value, while Leverage, measured using the Debt-to-Asset Ratio (DAR), had a positive and significant effect on Company Value. The Profitability moderation variable, measured using Return on Assets (ROA), was unable to moderate the effect of ESG Disclosure on Company Value but was able to significantly moderate the effect of Leverage on Company Value in a negative direction. These findings indicate that investors in energy-sector companies in Indonesia continue to prioritize fundamental financial factors over ESG disclosures when assessing Company Value, and that high profitability may weaken the positive impact of debt utilization on Company Value.
Co-Authors Aan Anisah Adella, Resso Panji Agung Yulianto Agung Yulianto Ahmad Syifaudin Ahmad Syifaudin alayda, wulan Alin Nophiyanti Alselina Saputri Amanda, Lisani Amatul Mu’min Andi Niryanto, Muchamad Anna Sumaryati Arinal Muna Arinal Muna Astillero, Marlon Rael Atiyatul Nur Afriayani Azizah Audah, Taufan Azahra, Nelly Meinissa Azis, Hellen Nadya Putri Belo, Joao Chandra Firmansyah Chintia Isqifaradillah Dea Amanda Adi Saputri Dedi Muhammad Siddiq Devia Adinda Setiawan Deviana Amellia Putri Dien Noviany Rahmatika Dien Noviany Rahmatika Dina Enjellina Diva Maulidah Ega Fristianti Enceng Yana Eriyanti Ahmar Erlina Erlina Erlina Erlina Evi Octavia Farhatul Azizah Fatimah Fatimah Fauzan, Raihan Fitra Rojannah Fitri Amanda Fristianti, Ega Gayatria Oktalina Gustriani, Alva Haiku Katyusha Abdillah Hardini Ariningrum Imam Andika Saputra Inayatul Maula Indah Lestari Irwan S. Wahdiat James Champion Alick Tembo Krisnanto Krisnanto Kuswendang, Wiwi Lala Aulia Syafina Lia Ristiani Lisa Harry Sulistiyowati Luluk Muhimatul Ifada Lusi Alfarenza M. Yudi Mahadianto Machmuddah, Zaky Mada Purwanto W. N Mahadianto, M. Yudi Mardiyani Marlon Rael Astillero Maulidah, Diva Miftahul Jannah Moh Yudi Mahadianto Mohamad Apri Atmaja Mohammad Chaeriel Gibran Muhammad Qolyuby Mukarto Siswoyo Mutiara Thevany Fayazza naellus saadah Nelly Meinissa Azahra Nia Natia Novi Novi Novi Novi Nugraha, Ari Prattana Srisuk Prisela, Prisela Putri, Alfina Naufali R. Ait Novatiani Raden Mohamad Herdian Bhakti Rahayu, Peby Rahayu, Putri Rahman, Faisal Fajri Reka Risdiana Rhamdani, Eka Wulan Rian Gunawan Riana, Nais Rima Rachmawati Rina Destiana Ristiani, Lia Rizky Ramadhan, Rizky saadah, naellus Saha, Sanchita Salta Samsiah Samsiah Sanchita Saha Sandi Nasrudin Wibowo Saputri, Alselina Savira, Agnes Dea Shafira Salsabilah Siska Ernawati Fatimah Siti Bilqis Bahirah Siti Nur Hadiyati Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Suryanto, Beni Teti Fitriansyah Tika Septiani Utami, Syita Dwi Widya Tusyurur Wijaya, Steven Natanael Wiwit Apit Sulistyowati wulan alayda Wulandari, Tari Yandi Putra Pratama Yanuar, Tendi Yudan Hartawan Yuyun Oktaviana zahra salsabila Zidan Restu Saputra