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Pengaruh pengungkapan ESG dalam laporan keberlanjutan terhadap nilai perusahaan pada perusahaan subsektor batubara di bursa efek Indonesia Maria Fransisca Winowattan; Amelia Oktrivina
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol. 9 No. 1 (2026)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v9i1.1809

This study analyzes the impact of Environmental, Social, and Governance (ESG) disclosure on firm value, using Return on Equity (ROE), firm size (SIZE), and Debt-to-Equity Ratio (DER) as control variables. The research focuses on coal subsector companies listed on the Indonesia Stock Exchange from 2020 to 2024, employing a quantitative approach with panel-data regression analysis. The Common Effect Model was found to be the most suitable after conducting model selection tests. While ESG disclosure did not significantly affect firm value as measured by Tobin’s Q, ROE positively affected firm value, whereas SIZE and DER negatively affected it. Collectively, ESG disclosure, ROE, SIZE, and DER significantly influence firm value, suggesting that coal sector investors prioritize financial performance over sustainability disclosures. Public interest statements The practical implications of this study indicate that companies, particularly in the coal sector, need to improve the quality and consistency of ESG disclosures as part of their business strategy to strengthen reputation, transparency, and firm value in the eyes of investors. For management, the findings can serve as a basis for formulating sustainability strategies and ESG reporting aligned with OJK regulations. Meanwhile, investors and stakeholders can use ESG information to more comprehensively assess a company's performance, risk, and long-term prospects

Pengaruh ESG risk rating score, ukuran perusahaan, leverage, dan likuiditas terhadap kinerja keuangan perusahaan Amelia Oktrivina; Sri Ambarwati; Elly Rosdiana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.964

This study addresses the issue of sustainability, which has increasingly become a central focus for companies in their operational activities. One form of accountability for implementing sustainability is the disclosure of Environmental, Social, and Governance (ESG) values in sustainability reports. The ESG risk rating score serves as an indicator to evaluate how effectively a company manages risks across these three aspects. This research aims to examine the influence of ESG risk rating, company size, leverage, and liquidity on the financial performance of firms listed in the ESG Leaders Index from 2020 to 2023. The data was obtained from the Indonesia Stock Exchange using a purposive sampling technique, resulting in 60 observations from 15 companies over four years. The analysis method employed is multiple linear regression. The findings indicate that the ESG risk rating score and company size significantly negatively impact financial performance. In contrast, leverage and liquidity demonstrate a significant favorable influence on the economic performance of the companies. Public interest statements This study provides a foundational reference for future research and aids practitioners in understanding critical factors influencing financial performance. It enhances financial decision-making by offering insights that contribute to academic literature and practical applications within finance. This research ultimately supports organizations in improving their sustainability practices and economic outcomes.

Transfer pricing: Dampak beban pajak dan tunneling incentive pada perusahaan multinasional Afif Umar Suryo; Amelia Oktrivina; Susilawati Susilawati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1308

This study aims to analyze the effect of Tax Burden and Tunneling Incentive on Transfer Pricing practices, with Company Size and Profitability as control variables. The research population comprises multinational companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). The purposive sampling method was applied, resulting in a final sample of 11 companies observed over the 2019–2023 period, yielding 55 panel data observations. The analysis was conducted using panel data regression analysis with the Fixed Effect Model in SPSS 25. The results indicate that, partially, neither Tax Burden nor Tunneling Incentive has a significant effect on Transfer Pricing. This finding suggests that, within the specific context of post-BEPS regulatory strengthening in Indonesia, traditional motives of fiscal burden and shareholder expropriation do not directly drive aggressive transfer pricing strategies among the sampled companies. The study implies that enhanced regulatory frameworks and corporate governance may have altered corporate decision-making calculus. Public Interest Statement This research highlights the potential effectiveness of strengthened international tax regulations (BEPS) and domestic oversight in curbing aggressive transfer pricing motivated by simple tax savings or tunneling. The findings encourage regulators to maintain and enhance transparent reporting requirements and robust enforcement.

Pengaruh ESG risk rating score, ukuran perusahaan, leverage, dan likuiditas terhadap kinerja keuangan perusahaan Amelia Oktrivina; Sri Ambarwati; Elly Rosdiana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.964

This study addresses the issue of sustainability, which has increasingly become a central focus for companies in their operational activities. One form of accountability for implementing sustainability is the disclosure of Environmental, Social, and Governance (ESG) values in sustainability reports. The ESG risk rating score serves as an indicator to evaluate how effectively a company manages risks across these three aspects. This research aims to examine the influence of ESG risk rating, company size, leverage, and liquidity on the financial performance of firms listed in the ESG Leaders Index from 2020 to 2023. The data was obtained from the Indonesia Stock Exchange using a purposive sampling technique, resulting in 60 observations from 15 companies over four years. The analysis method employed is multiple linear regression. The findings indicate that the ESG risk rating score and company size significantly negatively impact financial performance. In contrast, leverage and liquidity demonstrate a significant favorable influence on the economic performance of the companies. Public interest statements This study provides a foundational reference for future research and aids practitioners in understanding critical factors influencing financial performance. It enhances financial decision-making by offering insights that contribute to academic literature and practical applications within finance. This research ultimately supports organizations in improving their sustainability practices and economic outcomes.

Transfer pricing: Dampak beban pajak dan tunneling incentive pada perusahaan multinasional Afif Umar Suryo; Amelia Oktrivina; Susilawati Susilawati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1308

This study aims to analyze the effect of Tax Burden and Tunneling Incentive on Transfer Pricing practices, with Company Size and Profitability as control variables. The research population comprises multinational companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). The purposive sampling method was applied, resulting in a final sample of 11 companies observed over the 2019–2023 period, yielding 55 panel data observations. The analysis was conducted using panel data regression analysis with the Fixed Effect Model in SPSS 25. The results indicate that, partially, neither Tax Burden nor Tunneling Incentive has a significant effect on Transfer Pricing. This finding suggests that, within the specific context of post-BEPS regulatory strengthening in Indonesia, traditional motives of fiscal burden and shareholder expropriation do not directly drive aggressive transfer pricing strategies among the sampled companies. The study implies that enhanced regulatory frameworks and corporate governance may have altered corporate decision-making calculus. Public Interest Statement This research highlights the potential effectiveness of strengthened international tax regulations (BEPS) and domestic oversight in curbing aggressive transfer pricing motivated by simple tax savings or tunneling. The findings encourage regulators to maintain and enhance transparent reporting requirements and robust enforcement.

Pengembangan Strategi Industri Kreatif Sangkar Burung di Kecamatan Bogor Barat Menghadapi Persaingan Global Amelia Oktrivina; Indah Masri; Iha Haryani Hatta; Yuana Rizky; Octaviani Mandagie; Mulyadi Mulyadi; Cotoro Mukri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.930

The birdcage industry in West Bogor Subdistrict has immense growth potential. However, it faces several challenges that need to be addressed. This study aims to create an effective strategy for addressing competition through SWOT analysis. A descriptive and qualitative approach was used to depict the industry's condition and analyze internal and external factors that impact its performance. The findings reveal that the birdcage industry possesses strengths in product quality and an experienced workforce but also faces weaknesses such as limited production tools and access to international markets. Opportunities include local market and government support, while threats mainly arise from international competition and fluctuating raw material prices.

Peningkatan Keahlian Pembukuan Usaha Bagi UMKM Pulau Pramuka Jakarta Lailah Fujianti; Basis Gumilarsih; Susilawati Susilawati; Indah Masri; Amelia Oktrivina
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.1152

Small and Medium Enterprises (MSMEs) often need help maintaining proper bookkeeping practices. This crucial aspect can help them understand their financial health, keep track of their performance, and make informed decisions. However, many MSME owners need more bookkeeping skills or time to manage it effectively. As a result, they may need to realize the importance of keeping accurate records. The issue is particularly acute amongst MSMEs in Pulau Pramuka, where low levels of education contribute to the problem. To tackle this issue, a dedicated training and bookkeeping assistance service has been established to support MSME actors on the island. This initiative aims to enable MSMEs to maintain proper bookkeeping practices and make informed business decisions, which can improve their financial performance and long-term sustainability.

Pembukuan Sederhana Berbasis Handphone Pada Posdaya Kasih Ibu Safitri Siswono; Indah Masri; Amelia Oktrivina; Annisa Tri Handari; Dina Rafifah; Devina Zahraeni; Salsa Nabila; Rizky Syauqy; Antonius Stevent
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i1.1209

Real Work Lecture is a student program as a form of community service with an cross-scientific and sectoral approach within a certain period of time. KKN which has been carried out at Posdaya Kasih Ibu with the theme Simple Mobile-Based Bookkeeping at Posdaya Kasih Ibu Pasar Minggu, South Jakarta. The purpose of the program being implemented is to increase the understanding of small traders at Posdaya Kasih Ibu so that it is easier to compile simple financial reports for the businesses they run, because with the financial bookkeeping the traders can know exactly how much money is spent. received, the amount of money spent, profit, loss, Break Even Point (BEP), and the proportion of capital needed to develop the business. Seeing the condition of small traders who lack knowledge about making simple financial reports, it is necessary to provide guidance to small traders in preparing simple financial reports for the business they run. The method used by KKN implementers is to provide socialization, observation and interviews regarding increasing understanding of making simple financial reports.

Meningkatkan Nilai Ekonomi Lokal melalui Keripik Ubi Jalar yang Inovatif Amelia Oktrivina Siregar; Indah Masri; Iha Haryani Hatta; Yuana Rizky Octaviani Mandagie; Mulyadi Mulyadi; Cotoro Mukri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1349

Sweet potatoes are a key agricultural product in Indonesia, particularly in five significant provinces: West Java, Central Java, East Java, Irian Jaya, and North Sumatra. One popular way to prepare sweet potatoes is by making them into delicious and nutritious chips. Chips are dry, crunchy snacks known for their durability, convenience, and ease of storage. Creating sweet potato chips could boost the economic value of fresh sweet potatoes. Given these points, introducing innovative sweet potato chips with enhanced nutritional value presents an enticing solution to address community nutritional needs and create new snack options. With a shortage of processed sweet potato products available, offering a variety of sweet potato chip flavors can also promote public health.

No pork, no lard, no trust? examining halal literacy, brand trust, and religiosity in Indonesia's halal market Santi Retno Sari; Hendryadi Hendryadi; Amelia Oktrivina; Eddy Setyanto; Swarmilah Hariani
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v7i3.1837

Purpose – This study examines the mediating role of brand trust in the relationship between halal certified literacy and purchase intention, and the moderating role of religiosity among university students in Jakarta. Methodology – A quantitative causal-explanatory design was used. Data were collected from 101 university students across four universities in Jakarta. Hypotheses were tested using PLS-SEM with bootstrapping. Findings – Halal certified literacy positively affects both brand trust and purchase intention. Brand trust also positively influences purchase intention and fully mediates the relationship between halal literacy and purchase intention. Religiosity significantly moderates the relationship between halal literacy and brand trust, and strengthens the indirect effect of halal literacy on purchase intention through brand trust. All six hypotheses were accepted. Originality/Value – This study extends the Theory of Planned Behavior by positioning halal certified literacy as an antecedent of brand trust and introducing religiosity as a boundary condition that amplifies the effect of halal literacy on trust. It also provides empirical evidence from an under-researched context: Muslim university students in Indonesia who face informal halal claims like "no pork, no lard, no mirin." The findings offer practical insights for businesses, certification bodies, and policymakers.

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