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All Journal Jurnal Manajemen Teknologi Journal of Business and Management The Asian Journal of Technology Management (AJTM) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Community Engagement and Emergence Journal (CEEJ) Jurnal Darma Agung Jurnal Manajemen dan Profesional Jurnal Transportasi Multimoda Jurnal Social Library Economic Reviews Journal International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Journal Integration of Social Studies and Business Development Journal Integration of Management Studies
Yunieta Anny Nainggolan, Yunieta Anny
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Transportation Other

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Profitability Impact Of Reducing Coal Lending Exposure: A Scenario Analysis of Bank Permata's Sample Loan Portfolio Nugraha, Aditya; Nainggolan, Yunieta Anny
Journal Integration of Management Studies Vol. 3 No. 2 (2025): (Special Issue)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v3i2.399

Abstract

The global shift toward a low-carbon economy has intensified regulatory, market, investor, and societal pressures on banks to align lending portfolios with sustainable finance principles. In Indonesia, where coal remains central to the energy mix, banks face a strategic trade-off between sustaining profitability from coal financing and complying with green taxonomy requirements. This study evaluates the profitability implications of the coal sector phase-out for Bank Permata, a leading Indonesian commercial bank, and examines mitigation strategies. The analysis integrates Signaling Theory, Resource Dependence Theory, Stakeholder Theory, and Sustainable Finance to frame the strategic, risk, and stakeholder considerations in portfolio reallocation. A quantitative scenario analysis was applied to four publicly listed coal companies with existing credit facilities at Bank Permata, which were selected as a sample. Using a profit planning approach, financial projections were developed for income statements, balance sheets, and cash flows based on public disclosures and validated assumptions. Results were compared across a baseline (no phase out) and three phase out scenarios, with the most stringent targeting zero exposure by 2030. Findings indicate that phasing out in the short term will affect declines in interest income, driven by reduced loan balances and yields, but highlight long-term benefits through reduced regulatory non-compliance risk and lower reputational exposure to transition risks. Potential losses can also be mitigated by reallocating to green taxonomy-aligned sectors with competitive yields. The research offers a replicable scenario-based modeling framework for quantifying the financial effects of coal phase-out strategies in emerging market banking. It underscores the importance of strategic portfolio realignment, diversification into sustainable sectors, and strengthened ESG risk assessments to maintain profitability while supporting national and global sustainability goals.
Analisis Keuangan dan Risiko Perusahaan Transportasi Angkutan Darat Selama Pandemi COVID-19 Nainggolan, Yunieta Anny; Syaputri, Annisa Rizkia; Afgani, Kurnia Fajar; Purbayati, Radia; Subaryata, Subaryata
Jurnal Transportasi Multimoda Vol 21 No 2 (2023): Desember
Publisher : Sekretariat Badan Kebijakan Transportasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25104/mtm.v21i2.2133

Abstract

Pandemi COVID-19 yang terjadi sejak awal tahun 2020 menyebabkan mobilitas masyarakat menurun secara drastis yang menyebabkan penurunan volume penumpang dan berdampak pada kelangsungan bisnis operator transportasi angkutan penumpang. Berbagai upaya dilakukan pemerintah untuk dapat mengendalikan penyebaran virus dengan anjuran berkegiatan di rumah. Selain anjuran tersebut, pemerintah juga mewajibkan penerapan protokol kesehatan yang ketat terutama di area public, termasuk transportasi umum. Hal tersebut berdampak pada biaya operasional kendaraan (BOK) operator bisnis transportasi. Penelitian ini bertujuan untuk mengidentifikasi kondisi keuangan dan risiko operator transportasi angkutan darat selama pandemi COVID-19 yang dilihat dari tiga aspek, yaitu struktur biaya, rasio keuangan dan risiko. Data yang dikumpulkan diperoleh melalui Focus Group Discussion (FGD) dan berbagai sumber daring. Hasil penelitian ini menunjukkan bahwa struktur biaya sangat memengaruhi pendapatan operator dikarenakan adanya biaya penerapan protokol kesehatan. Identifikasi rasio keuangan memprediksi terjadinya penurunan kinerja sebagai dampak pandemi. Hasil identifikasi risiko menunjukkan bahwa risiko paling tinggi adalah penurunan pendapatan dan terjadinya kredit macet serta meningkatnya biaya operasional. Hasil penelitian ini diharapkan dapat menjadi dasar bagi operator bisnis transportasi angkutan darat dalam menyusun strategi selama masa pendemi. Selain itu, penelitian ini diharapkan dapat menjadi dasar pertimbangan bagi pemerintah untuk memberikan stimulus agar operator dapat menjalankan bisnisnya. Adapun stimulus yang direkomendasikan adalah berupa subsidi biaya protokol kesehatan, subsidi perizinan serta keringanan pajak dan pinjaman.
Board Characteristics and ESG Performance: An Empirical Study of Public Companies in Indonesia Pane, Josua Febrico Renaldo; Nainggolan, Yunieta Anny
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i11.16921

Abstract

This study examines the impact of board characteristics on the environmental, social, and governance (ESG) performance of publicly listed companies in Indonesia. Focusing on firms listed in the KOMPAS100 index, the research explores how board composition, including the number of directors and commissioners, gender diversity, independence, the presence of foreign members, and the sustainability committee, influences ESG scores. Using data from Sustainalytics, financial reports, and sustainability reports, the analysis includes control variables such as public shares, return on assets, leverage, firm age, firm size, and state ownership. Significant correlations were discovered between the characteristics of the board, the sustainability committee, and the ratings related to environmental, social, and governance factors (ESG). Companies that have larger boards, a higher proportion of female and independent directors, and international members exhibit superior environmental, social, and governance (ESG) performance. Sustainability committees contribute to the improvement of ESG outcomes. The findings indicate that implementing well-organized governance systems and having diverse board compositions are essential for successfully managing sustainability. The study utilized regression models to examine the influence of board features on ESG performance. Data from the KOMPAS100 index, which includes prominent Indonesian companies, was used for analysis. This empirical investigation offers useful insights into the ways in which corporate governance frameworks can influence sustainable business practices in the Indonesian context. Policymakers are advised to establish policies that encourage the formation of board diversity and sustainability committees. Corporate executives are recommended to optimize the composition of their boards in order to align with sustainability objectives, consequently enhancing environmental, social, and governance (ESG) performance and attaining competitive advantages.
The Relationship of Firm Value and Profitability With ESG Disclosures in Property and Real Estate Companies in Indonesia Stock Exchange Panjaitan, Renhard; Nainggolan, Yunieta Anny
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 9 No. 2 (2025): July - December Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v9i2.3424

Abstract

This research aims to investigate the relationship between firm value and profitability on Environmental, Social, and Governance (ESG) disclosure on property and real estate companies listed on the Indonesian Stock Exchange. The sample used was 32 samples with 32 observations using the purposive sampling technique. The data used is secondary data, with the data collection method using content analysis. The analysis technique used is linear regression analysis. The dependent variable is ESG Score; the independent variables are two performance indicators (Tobin’s Q and Return on Assets); the control variables are firm size and financial leverage. standards. A one-year lag consideration is used on ESG disclosure. The results of the research indicate (1) firm value and profitability, as measured by Tobin's Q and Return on Assets, respectively, simultaneously have a significant and positive relationship on the level of ESG disclosure; (2) firm value, as measured by Tobin's Q, does not have a significant relationship on the level of ESG disclosure. (3) profitability, as measured by Return on Assets, has a significant and positive relationship with the level of ESG disclosure.  Research findings are beneficial for investors, fund managers, policymakers, and property and real estate companies. The author further provides suggestions to executives on ESG investment and practices to gain the benefits of such investments.
CAPITAL BUDGETING STRATEGIES FOR SUSTAINABLE FOOD AND BEVERAGES SME’S (CASE STUDY: NASI PEDA PELANGI) Fahriandi, Dwika; Nainggolan, Yunieta Anny
Jurnal Manajemen dan Profesional Vol. 6 No. 3 (2025): Jurnal JPRO
Publisher : Program Studi Manajemen Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpro.v6i3.2618

Abstract

Nasi Peda Pelangi, a sustainability-focused F&B business, plans to expand to Tegalalang, Bali. This study evaluates the investment feasibility using capital budgeting metrics, showing positive results: NPV of IDR 686,496,320, IRR of 17.09%, PI of 1.36, and a four-year payback period. A quantitative approach analyzes financial data (2020– 2023), supported by PESTEL and SWOT analyses. Key risks include market competition, economic fluctuations, and operational uncertainties, with raw material and operating costs identified as critical factors. Effective cost management and adaptive strategies are essential for long-term profitability. The study confirms the expansion is financially viable and aligns with sustainability principles, offering insights for other F&B businesses aiming for sustainable growth.
Co-Authors Abieza, Talitha Rhea ADITYA NUGRAHA Aditya Pratama Afgani, Kurnia Fajar Ariando, Heribertus Arifani, Yusnia Talitha AGnes Christian, Nicolas Rendy Dadang Suryana Davirza, Puri Alodia Demario, Patrick Dermawan, Dicky El Gibran, Pangeran Alif Esa, Abrori Ahmad Noor Fahriandi, Dwika Ghea Revina Wigantini Khairunnisa, Carla Liongson, Edward Marlene Matsuura, Yoshiyuki Muhammad Dzaki Naufal, Muhammad Dzaki Mulyati, Widia Nagoro, Damar Panuluh Natama, Jennifer Magdalena Pane, Josua Febrico Renaldo Panjaitan, Renhard Patmanegara, Iqball Dwi Candra Prabowo, Hadi Purbayati, Radia Putro, Lucky Wahyu Pratomo RR. Ella Evrita Hestiandari Santosa, Jason Gamaliel Sitorus, Ganda Glen Michael Subaryata, Subaryata Sulestiowidagdo, Ignatius Dwi Sumirat, Erman Arif Syaputri, Annisa Rizkia Trihermanto, Febi Vichsanzy, Falahariq Witjaksono, Aryo Dimas Yansil, Eko Thio Ady