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ESG Disclosure dan Implikasinya terhadap ROA, ROE, dan Tobin’s Q: Studi Perusahaan Terdaftar di BEI Bambang Sukaryono; Tasrim Tasrim
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.6072

Abstract

This study aims to test the impact of Environmental, Social, Governance (ESG) disclosure on company performance in the form of ROA, ROE and Tobin's Q values. ESG disclosure encourages companies to adopt business models that have long-term and sustainable benefits. The importance of ESG practices for stakeholders makes the relationship between ESG disclosure and company performance interrelated. The variables used in this study are dependent variables (ESG disclosure), independent variables (ROA, ROE and Tobin's Q). The population in this study is companies listed on the IDX in 2024. Sample collection was carried out by purposive sampling. Based on the purposive sampling method, the sample obtained was 80 companies. The analysis method used in is multiple regression analysis. The findings of this study show that ESG disclosure has no significant effect on ROA, ROE and Tobin's Q.
The Role Of Talent Management In Improving Performance And Funding Of Non-Profit Organizations: A Case Study Of The Yogyakarta City Cultural Youth Forum Latifah; Tasrim
International Journal of Education Management and Religion Vol. 3 No. 1 (2026): January 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i1.1166

Abstract

This research investigates the strategic position of talent management in enhancing the effectiveness and sustainability of funds for non-profit organizations, with a focus on a case study of the Cultural Youth Forum in Yogyakarta. The background of this research is based on the need to efficiently manage human resources in a voluntary organization focused on preserving local culture, at a time when youth participation is declining. The main objective of this research is to understand how talent management strategies can contribute to organizational sustainability, both internally (member performance and loyalty) and externally (sponsor attractiveness and funding sources). The method used is a qualitative approach with a case study, thru data collection from online questionnaire surveys, in-depth interviews with officers, members, alumni, and external partners, as well as documentation of activities. The analysis process was conducted using a thematic approach thru data reduction, coding, theme identification, and conclusion drawing. Research findings indicate that the recruitment process is considered transparent (87%), experiential training enhances members' abilities (82%), and retention strategies prioritizing comfort and social recognition are effective in maintaining loyalty (78%). The three main themes identified are: talent as a driver of the program, social recognition as a retention strategy, and member quality as a symbolic asset for the organization. Talent management has proven to play a crucial role in the smooth running of programs, increased participation, and strengthening the organization's reputation in the eyes of sponsors. The conclusion of this research emphasizes that talent management is an essential component in maintaining the effectiveness and sustainability of non-profit organizations, and needs to be developed thru a structured training system, inclusive reward strategies, and communication that highlights the quality of members as the core value for the organization.
Manajemen Talenta Berbasis Pendidikan Non-Formal untuk Penguatan Kapasitas Organisasi Budaya Pemuda Latifah, Latifah; Tasrim, Tasrim
Journal of Instructional and Development Researches Vol. 5 No. 6 (2025): December
Publisher : Yayasan Indonesia Emerging Literacy Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53621/jider.v5i6.648

Abstract

Penelitian ini bertujuan untuk mengkaji peran manajemen talenta dalam meningkatkan kapasitas dan karakter anggota organisasi dengan studi kasus Forum Pemuda Budaya Kota Yogyakarta. Latar belakang penelitian berangkat dari kebutuhan organisasi non-profit berbasis budaya untuk menjaga keberlanjutan melalui pengelolaan sumber daya manusia yang efektif. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa observasi partisipatif, wawancara mendalam, dokumentasi, serta survei internal kepada 15 anggota aktif. Analisis dilakukan melalui reduksi data, koding, identifikasi tema, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa proses rekrutmen berjalan transparan dan disertai komitmen awal yang jelas, pelatihan berbasis praktik langsung relevan dengan kebutuhan anggota, pembinaan berkelanjutan meski masih menghadapi tantangan konsistensi, retensi didukung oleh lingkungan kekeluargaan yang hangat, serta apresiasi sosial berfungsi sebagai penguat motivasi. Program dinilai relevan terhadap misi pelestarian budaya dan memberi manfaat nyata bagi masyarakat. Wawancara dan observasi memperkuat temuan bahwa anggota tidak hanya memperoleh keterampilan teknis seperti public speaking, kepemimpinan, dan manajemen acara, tetapi juga mengalami transformasi karakter berupa disiplin, solidaritas, dan kecintaan terhadap budaya lokal. Temuan ini menegaskan bahwa manajemen talenta dalam organisasi budaya pemuda tidak hanya berfungsi sebagai mekanisme internal, tetapi juga sebagai model pendidikan non-formal berbasis komunitas yang mampu mengintegrasikan pengembangan kapasitas teknis dengan pembentukan karakter berbasis nilai budaya. Signifikansi penelitian terletak pada kontribusinya dalam memodifikasi teori manajemen talenta agar lebih inklusif terhadap konteks organisasi non-profit, sekaligus memperkuat literatur pendidikan non-formal berbasis komunitas sebagai strategi pengembangan sumber daya manusia yang berkelanjutan.
The Role Of Talent Management In Improving Performance And Funding Of Non-Profit Organizations: A Case Study Of The Yogyakarta City Cultural Youth Forum Latifah; Tasrim
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.775

Abstract

This research investigates the strategic position of talent management in enhancing the effectiveness and sustainability of funds for non-profit organizations, with a focus on a case study of the Cultural Youth Forum in Yogyakarta. The background of this research is based on the need to efficiently manage human resources in a voluntary organization focused on preserving local culture, at a time when youth participation is declining. The main objective of this research is to understand how talent management strategies can contribute to organizational sustainability, both internally (member performance and loyalty) and externally (sponsor attractiveness and funding sources). The method used is a qualitative approach with a case study, thru data collection from online questionnaire surveys, in-depth interviews with officers, members, alumni, and external partners, as well as documentation of activities. The analysis process was conducted using a thematic approach thru data reduction, coding, theme identification, and conclusion drawing. Research findings indicate that the recruitment process is considered transparent (87%), experiential training enhances members' abilities (82%), and retention strategies prioritizing comfort and social recognition are effective in maintaining loyalty (78%). The three main themes identified are: talent as a driver of the program, social recognition as a retention strategy, and member quality as a symbolic asset for the organization. Talent management has proven to play a crucial role in the smooth running of programs, increased participation, and strengthening the organization's reputation in the eyes of sponsors. The conclusion of this research emphasizes that talent management is an essential component in maintaining the effectiveness and sustainability of non-profit organizations, and needs to be developed thru a structured training system, inclusive reward strategies, and communication that highlights the quality of members as the core value for the organization.
Bridging Knowledge And Technology: A Systematic Literature Review On Financial Literacy, Digitalization, And MSME Sustainability Achmad Wijaya Gunawan; Tasrim Tasrim
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.8327

Abstract

Low financial literacy and digital technology adoption gap are the main challenges in improving the financial performance of MSMEs in Indonesia. This study aims to identify and analyze the relationship between financial literacy, digital transformation, and MSME performance through the Systematic Literature Review (SLR) approach. Data was collected from various open access scientific publications in 2020–2025. Analysis was carried out on relevant studies using the content analysis method. The results show that the integration between financial literacy and digital transformation is a strategic combination that has a significant impact on the performance and sustainability of MSMEs. This research makes a theoretical and practical contribution to the development of a digital-literacy-based MSME empowerment model.
Behavioral Drivers of Capital Structure and Their Impact on MSE Performance: Evidence from Indonesia Vebby Anwar; Andi Irwan; Muhammad Nabil Danial Bin Mohd Zaini; Rosdinaman Budi; Tasrim
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.561

Abstract

Purpose: This study explores how financial behavior influences capital structure decisions and, in turn, affects firm financial performance and sustainable business growth among micro and small enterprises (MSEs) in Indonesia. Drawing on behavioral finance theory, the study examines the effects of three antecedents, financial literacy, risk tolerance, and behavioral biases on capital structure decisions. Furthermore, it investigates the mediating roles of access to finance and financial planning behavior, and the outcome effect of financial performance on long-term business growth. Method:Data was gathered from 420 MSE owner-managers across a variety of Indonesian sectors using a standardized questionnaire. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to examine the data. Findings: Results revealed that all three behavioral antecedents significantly influenced capital structure decisions. Capital structure, in turn, had both direct and indirect effects on firm financial performance, mediated through improved financial access and planning. Moreover, financial performance was found to positively influence sustainable business growth. Novelty/Value:By relating behavioral characteristics to organizational outcomes and financial decision-making in the setting of an emerging economy, the study adds to the body of literature. Targeted financial education and behavioral interventions are necessary to improve financing results for MSEs, among other practical implications.
Cultural Values, Norms And Lifestyle In Shaping Consumer Loyalty: The Moderating Role Of Digital Engagement Ansari Jayanti; Mulawarman Munsyir; Hasnidar; Tasrim
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1440

Abstract

This study examines the influence of cultural values, social norms, and lifestyle on consumer loyalty toward Roti Maros, a prominent local brand in South Sulawesi, Indonesia, while assessing the moderating role of digital engagement. The research is motivated by the increasing integration of cultural identity and digital behavior in shaping consumer-brand relationships, particularly in local product contexts that face the challenge of maintaining authenticity amid digital transformation. Employing a quantitative approach with a structured survey method, data were collected from 191 respondents who are repeat consumers of Roti Maros. The data were analyzed using Structural Equation Modeling (SEM) with WarpPLS to test direct and moderating relationships among latent constructs. However, digital engagement does not significantly moderate the relationship between cultural values and loyalty, and even shows an adverse moderating effect between norms, lifestyle, and loyalty. These findings suggest that while digital platforms enhance brand interaction, excessive digital reliance may weaken the cultural and social bonds that traditionally foster loyalty. The study contributes to understanding consumer behavior by integrating cultural and digital perspectives, offering managerial insights for developing culturally grounded yet digitally balanced marketing strategies.
MEASURING THE EFFECTIVENESS OF ELECTRONIC WORD OF MOUTH AND BRAND IMAGE IN SHAPING PURCHASE INTENTION Angga Kurniawan; Nelson Lajuni; Tasrim Tasrim; Cyntiani Putri; Ali Mufti Hasyim Kurniawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2025): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i4.7457

Abstract

This study aims to analyze the effects of Electronic Word of Mouth Effect, Brand Image, and Email Marketing on Purchase Intention in the context of purchasing official MotoGP merchandise. It was conducted among respondents who are members of large motorcycle communities in Indonesia with a high interest in MotoGP, but who never purchased official merchandise. Its data were collected through a questionnaire using a Likert scale and analyzed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method. The results indicate that the Electronic Word of Mouth Effect has a positive influence on Purchase Intention. The consumers’ recommendations, reviews, and digital communication play an important role in shaping purchase intentions toward MotoGP merchandise. Email Marketing has a positive influence on Purchase Intention, confirming the effectiveness of direct and personalized marketing communication in encouraging purchase interest. Yet, brand Image does not show a significant effect on Purchase Intention. It indicated that the MotoGP brand image has not become a dominant factor for consumers who lack prior purchasing experience. These findings emphasize the importance of optimizing digital marketing strategies based on Electronic Word of Mouth and Email Marketing to enhance consumers’ purchase intentions toward MotoGP merchandise.