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All Journal Journal Of Business, Finance, and Economics (JBFE) Jurnal Ekonomi dan Bisnis
Dwila Maresti
Universitas Mohammad Natsir Bukittinggi
Economics, Econometrics & Finance

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Analisis Implementasi Sistem Keuangan Desa (SISKEUDES) dalam Meningkatkan Akuntabilitas di Nagari Guguak Sarai Arrum Komala Sari; Muhammad Wafiq; Dwila Maresti
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7478

Abstract

This study aims to analyze in depth the implementation of the Village Financial System (SISKEUDES) in an effort to improve financial management accountability in Guguak Sarai Village, Solok Regency. The research focuses on understanding the implementation process, the challenges faced, and the impacts on village governance. Using qualitative descriptive methods, data were collected through interviews with village officials, direct observation of financial management activities, and review of related documentation. The results indicate that the implementation of SISKEUDES can increase administrative efficiency, strengthen transparency, and improve the quality of the preparation and presentation of village financial reports. This system is considered to help make the recording, planning, and reporting processes more structured and easier to trace. However, its implementation still faces several obstacles, such as limited human resource competency, minimal training or outreach activities, and inadequate technological infrastructure. Overall, the use of SISKEUDES makes a significant contribution to improving the accountability of village financial management and supports the realization of good governance principles at the local level.
Pengaruh Kinerja ESG dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur di BEI Periode 2020-2024 Azzahra Suci Rahmadani; Dwila Maresti; Syarifah Zuhra
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2365

Abstract

Peningkatan implementasi Environmental, Social, and Governance (ESG) serta penguatan regulasi keuangan berkelanjutan di Indonesia mendorong perusahaan untuk mengintegrasikan aspek keberlanjutan ke dalam strategi bisnis, namun bukti empiris mengenai pengaruh ESG terhadap kinerja keuangan masih menunjukkan hasil yang beragam. Penelitian ini bertujuan menganalisis pengaruh kinerja ESG dan ukuran perusahaan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020 hingga 2024. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif. Populasi penelitian terdiri atas 67 perusahaan manufaktur, sedangkan sampel dipilih menggunakan purposive sampling sehingga diperoleh 40 perusahaan dengan 200 observasi data panel. Data sekunder diperoleh dari Refinitiv Eikon dan laporan keuangan perusahaan. Instrumen penelitian berupa skor ESG, Return on Assets (ROA), logaritma natural total aset, dan leverage sebagai variabel kontrol. Analisis data dilakukan menggunakan regresi linier berganda data panel dengan bantuan STATA 17 dan robust standard error. Hasil penelitian menunjukkan bahwa kinerja ESG berpengaruh positif dan signifikan terhadap ROA, ukuran perusahaan berpengaruh negatif dan signifikan terhadap ROA, sedangkan leverage tidak berpengaruh signifikan. Secara simultan, model penelitian berpengaruh signifikan terhadap kinerja keuangan. Kesimpulannya, peningkatan praktik ESG berkontribusi terhadap peningkatan profitabilitas perusahaan manufaktur, sementara pertumbuhan ukuran perusahaan tidak selalu diikuti peningkatan efisiensi keuangan sehingga implementasi keberlanjutan perlu diimbangi dengan pengelolaan aset yang efektif.
Co-Authors Arrum Komala Sari Azzahra Suci Rahmadani Muhammad Wafiq Syarifah Zuhra