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The Impact of Digital Transformation on ESG Performance: The Moderating Role of Green Innovation Serly; Selvia; Wati, Erna
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11085

Abstract

This study examines the impact of digital transformation on ESG performance, with green innovation as a moderating variable, focusing on manufacturing companies in Indonesia. Digital transformation is considered a strategic initiative that not only enhances operational efficiency but also supports environmental sustainability and social responsibility. Using a quantitative approach, the study analyzes secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The results indicate that digital transformation has a positive and significant impact on ESG performance, and green innovation has been shown to strengthen this effect. These findings suggest that adopting digital technologies can enhance a company’s competitiveness by improving its sustainability performance. The study highlights the importance of integrating digital strategies with environmental goals to strengthen long-term business value. Companies are encouraged to adopt digital tools not only for efficiency but also as part of their commitment to sustainable development. The findings also open avenues for further research opportunities, particularly in exploring other mediating or moderating variables, combining several industries or employing mixed methods—such as interviews or case studies which could provide deeper insights into how digital transformation and green innovation are practiced in the field.
KEPEMIMPINAN AFILIATIF KEPALA SEKOLAH PADA PENGELOLAAN PENDIDIK DI SMA NEGERI 1 SANDAI Wati, Erna; Asrori, M; Radiana, Usman
Jurnal Visi Ilmu Pendidikan Vol 17, No 3 (2025): Oktober 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jvip.v17i3.90679

Abstract

AbstractThis research aims to describe the affiliative leadership of the principal in the management of teaching staff at SMA Negeri 1 Sandai. The form of research used is qualitative research with a case study approach. The participants in this study consist of 7 individuals: 4 males aged between 38 - 49 years, and 3 females aged between 47 - 58 years. All subjects are principals, vice principals in charge of curriculum, and educators. Data collection methods use observation, interviews and documentation The data validity checking technique uses triangulation.The main findings in this research indicate that: (1) the school principal's affiliative leadership builds strong interpersonal relationships among the teaching staff. 2) the school principal's affiliative leadership empathizes with the teaching staff. (3) the school principal's affiliative leadership communicates effectively with the teaching staff.. The conclusions in this research are: (1) in improving affiliative leadership, a leadership approach that emphasizes building strong interpersonal relationships between leaders and team member. (2) the first implementation is to show empathy, understanding and sincere concern for the welfare of team members, who are part of the team making contributions from teaching staff, which is an advantage in carrying out affiliative leadership activities (3) interpersonal communication in affiliative leadership. The implication is that by applying affiliative leadership, the principal of SMA Negeri 1 Sandai can enhance teachers' motivation and performance, create a harmonious work culture, encourage innovation in teaching, strengthen collaboration among educators, and increase teachers' loyalty to the school. This will foster a conducive work environment and positively impact the quality of education at the school.Key Word: Leadership, Affiliate, Educator
THE INFLUENCE OF ECONOMIC GLOBALIZATION ON LEGAL POLICY IN THE PERSPECTIVE OF PEOPLE’S ECONOMY: THE INFLUENCE OF ECONOMIC GLOBALIZATION ON LEGAL POLICY IN THE PERSPECTIVE OF PEOPLE’S ECONOMY Wati, Erna; Endi, Ignasius Novie; Priambada, Bintara Sura; Sarsiti, Sarsiti; Trisnowati, Juni
PENANOMICS: International Journal of Economics Vol. 4 No. 2 (2025): August
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v4i2.254

Abstract

Economic globalization has a significant impact on legal policy in Indonesia. Free trade and increased international investment demand adjustments and harmonization of national laws to be competitive and protect national interests. The current global economic impact faces increasing uncertainty. Several factors are driving this, the most significant of which are geopolitical conflicts between several countries, escalating trade wars, declining economic growth prospects in many countries, and global inflation. The global economy refers to the entire world economic system, which involves interactions and interdependence between various countries through trade, investment, and capital flows. Therefore, Indonesia can capitalize on the opportunities of globalization to achieve sustainable and inclusive economic growth, while minimizing its negative impacts, by upholding the constitutional mandate of a people-oriented economy with active community participation.
Upaya Lembaga Penyiaran Publik (LPP) RRI Padang untuk Meningkatkan Kesadaran Masyarakat Melalui Pemanfaatan Media Sosial Wati, Erna; Fitri, Nur Asyah Adelia; Syafril, Rizki
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 6 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i6.88

Abstract

Radio is a mass communication medium that is closely related to the needs of society and can provide various information, entertainment, education, etc. The presence of the Internet has changed people's behavior patterns and RRI Padang has begun to trace developments in digital technology. RRI Padang strives to improve the quality of its broadcast programs, especially to stimulate public interest in social media. Background The aim of this research is to describe RRI Padang's efforts to increase public awareness through social media. This research is described using a qualitative approach using primary and secondary data. Interviews, observation, and documentation were used as data collection methods in this research. The data analysis technique used in this research is descriptive analysis using reduction, representation and inferential techniques. The results of this research are RRI Padang's efforts to increase public awareness through social media
Perancangan Sarung Bantal Hias Untuk Sofa Dengan Teknik Makrame Wati, Erna; Josef, Adji Isworo
Acintya Vol. 14 No. 2 (2022)
Publisher : Institut Seni Indoensia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33153/acy.v14i2.4430

Abstract

Pillowcase is a place that is used to protect the pillow from dust and dirt. The macrame technique is a knotted knot craft consisting of several ropes or threads to make a work. There are very few macrame pillowcase products on the market, this causes the product to be less popular. Because judging from the manufacturing process looks complicated and takes a long time. So this is the background of the Design of Decorative Pillowcases for Sofas with the Makrame Technique. This design aims to make macrame pillowcase products easy to produce. The creation method used is SP Gustami's theory which consists of 3 stages, namely exploration, design and embodiment. The result of the creation of this work is a sofa cushion cover made using the macrame technique. This sofa cushion cover is intended as a decoration on a sofa or room.Keywords: Pillowcase, Sofa, Macrame
PENGABDIAN MASYARAKAT PENDAMPINGAN NASKAH AKADEMIK DALAM PEMBUATAN PERDA PENGENTASAN KEMISKINAN KABUPATEN BELITUNG Yulio Iqbal Cahyo Arsetyo; Erna Wati
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 12: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i12.7758

Abstract

Pengentasan kemiskinan di Kabupaten Belitung memerlukan pembentukan Perda yang didukung oleh naskah akademik. Naskah akademik penting dalam memastikan kebijakan yang efektif dan berkelanjutan. Metode kajian akademik yang digunakan adalah metode yuridis normatif. Peraturan daerah menempati tempat penting dalam hierarki hukum Indonesia dan harus konsisten dengan peraturan perundang-undangan yang lebih tinggi. Pemberantasan kemiskinan memerlukan tindakan kolektif dengan strategi yang holistik, terpadu dan berkelanjutan. Pemberlakuan peraturan daerah pengentasan kemiskinan di Kabupaten Belitung akan berdampak pada kehidupan masyarakat dan beban keuangan daerah dengan memberikan perlindungan sosial bagi setiap orang. Konsep ini melibatkan memenuhi kebutuhan dasar seperti sosial, kesehatan, pendidikan, dan perumahan. Salah satu inisiatif keamanan nasional utama adalah program Kemiskinan. Prinsip-prinsip utama kemakmuran untuk bangsa adalah belas kasihan publik, tanggung jawab, dan kesempatan kepada mereka yang tidak mampu merawat dirinya sendiri.
PERAN TEKNOLOGI DIGITAL DALAM TRANSFORMASI PEMASARAN INTERNASIONAL Wijoyo, Agung; Tata, Emilia Dwi; Wati, Erna; Fukor, Iqbal Dzul; Safitri, Juita Dwi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Teknologi digital telah memainkan peran krusial dalam transformasi pemasaran internasional, membawa perubahan signifikan dalam cara perusahaan merancang dan melaksanakan strategi pemasaran mereka. Transformasi ini mencakup berbagai aspek, mulai dari metode pemasaran, efisiensi operasional, hingga peluang dan tantangan yang dihadapi. Metode yang digunakan dalam penelitian ini adalah metode studi literatur. Hasil penelitian menunjukkan Teknologi digital telah memperkenalkan metode pemasaran baru yang memungkinkan perusahaan untuk menjangkau audiens global secara lebih efektif dan efisien. Automatisasi yang didorong oleh teknologi digital, seperti sistem CRM, email marketing otomatis, dan chatbots, telah meningkatkan efisiensi operasional perusahaan. Teknologi digital juga membuka peluang baru bagi perusahaan untuk memperluas pasar mereka secara global. Dengan kemampuan untuk melakukan uji pasar secara efisien dan beradaptasi dengan cepat terhadap tren baru, perusahaan dapat mengeksplorasi dan memasuki pasar internasional dengan lebih percaya diri.
Penerapan Metode Pembelajaran Sentra Balok untuk Meningkatkan Kemampuan Motorik Halus Anak Usia Dini Kelompok A1 RA Hidayatul Hikmah wati, erna; Abidin, Ratno; Kurniawati, Tri
J-SES : Journal of Science, Education and Studies Vol 2 No 3 (2023): Jurnal J-SES Vol 2 No 3
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jses.v2i3.20922

Abstract

The aim of this research is to apply the beam center learning method to improve the fine motor skills of early childhood group A1 RA Hidayatul Hikmah Lolawang. The beam center learning method can make the learning atmosphere more fun and enjoyable and children are able to develop their fine motor skills. =. Based on data analysis, it shows that the significance value of Sig. (2-tailed) is 0.000 < 0.05, so H0 is rejected and Ha is accepted, so it can be concluded that there is an average difference between pretest and posttest learning outcomes, which means there is an influence of the beam center learning method on children's fine motor skills. early age. It can be seen that the calculated t has a negative value of -15,289. The t-count has a negative value because the average pretest learning score is lower than the average posttest learning result so that the t-count becomes t-count 15.289 > t-table 2.000, which means that the basis for decision making is that H0 is rejected and Ha is accepted. , so it can be concluded that there is a difference between the pretest and posttest averages, which means that there is an influence of using the beam center learning method to improve the fine motor skills of young children
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
The Effects of Tax Avoidance and Gender Diversity on Firm Value Harsono, Budi; Wati, Erna; Anita; Tang, Sukiantono
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9393

Abstract

This study intended to inspect the correlation of tax avoidance and gender diversity to firm value listed in Indonesia Stock Exchange (ISE). This survey used firm value as dependent variable. Tax avoidance and gender diversity as independent variable. This survey also used control variable such as return on asset, return on equity, firm size, leverage, growth, firm’s industry and firm’s auditor. The sample data of this study used secondary data. Companies listed in Indonesia Stock Exchange (ISE) from year 2015-2019 are the samples of this study. Research conducted data testing using SPSS version 25 and E-Views version 10 application. With total data 2,169 from 2,210, the sample selected based on purposive sampling method. Several tests were carried out in analysing, including descriptive statistics, multicollinearity test, outliers, Hausman, F test, T test, and determination coefficient test. Result shown that both independent variable tax avoidance and gender diversity has no significant effect to influence dependent variable firm value. For control variable only firm size and leverage has significant effect to influence.
Co-Authors Abd, Tengku Mohd. Khairal Adang Effendi Adnan, M. Agung Putra Wijaya, Agung Putra Ahmad Guntur Alfianto Aidil, Aidil Amam, Asep Ambyah Atas Aji Anita APRIYANI, SARI Arif Arif Aris Yulia, Aris Ariyani, Resty Arjuniadi, Arjuniadi Arsetyo, Yulio Iqbal Cahyo Aseanty, Deasy Asharnie, Shakira Azmi Siradjuddin Bintara Sura Priambada Budi Harsono Danil Zulhendra Desimaria Panjaitan Endi, Ignasius Novie Endra Yuliawan Eni Setyowati Eva Rahmawati Farhan, M. Anuar Fauziah, Nur Alfi Febriana Sari Fitri, Nur Asyah Adelia Fukor, Iqbal Dzul Habibillah, Asri Qurrata Aini Handoko Karjantoro Hanoselina, Yulia Harahap, Risma Delima Hendri Noviyanto husna, iswaton Husnul Fatarib Idawati Iriyani, Meiske Izzatika, Amrina Jawahir Thontowi Josef, Adji Isworo Julia Julia JULIANTO Juni Trisnowati Jurnali, Teddy Kasman, Adi Khoirunisa, Khoirunisa Kristina, Sonia Lastri, Lastri M Asrori, M Mahrizal Mahrizal Malik, Abdul Qaadir Mariska Ramadana marlisa, mira Marziah, Ainal Mayang Widiyanti Merry Ira Yanti Meta Andriyani Moh. Abdul Kholik Ninsix, Retti novera, eka Nurhanurawati Nurhanurawati Nurjanah Octaviana, Fadhila Okta Mawarni Pertiwi, Juma Prasetio, Hendra Pribadi , Insan Primadevi, Inggit PUTRI WAHYUNI Putri, Fatma Ayu Jati Putri, Vionanda Aliza Ratno Abidin Retti Ninsix Rettina, Tiara Riki Lutfhi Utari Risky, Miftahul Safitri, Islamiani Safitri, Juita Dwi Salu, Sahrul Poalahi Samaliah, Nur Santi Wijayanti Sarfilianty Anggiani, Sarfilianty Sarsiti . Selfina Selfina Selvia Septiany, Sheila SERLY SH, Hendra Shaliha, Diva Dzakyrani Silalahi, Selvy Risma Asmianty Simanullang, Ester Simanungkalit, Egi Wendi Singgih Daru Kuncara Siti Sunariyati Sonia Kristina Sugiyanto Sugiyanto Sumardi Supriyadi Supriyadi Syafril, Rizki Tang, Sukiantono Tata, Emilia Dwi Tri Kurniawati, Tri Ulfa, Miftakhul Usman Radiana Wandik, Kandius Wijayanti, Santi Wijoyo, Agung Winna Yanti, Merry Ira Yeti Yulistyawati Yopie, Santi Yuli Handayani Yunita Anggriani Yurni Suasti