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All Journal Jurnal Ekonomi Jurnal Dinamika Akuntansi Jurnal Al-Qardh Wikrama Parahita : Jurnal Pengabdian Masyarakat SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal SOLMA JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Martabe : Jurnal Pengabdian Kepada Masyarakat Aptisi Transactions on Management Almana : Jurnal Manajemen dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Manajemen Jurnal GeoEkonomi Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Khazanah Sosial Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Business, Management and Economics International Journal of Marketing and Human Resource Research Kontigensi: Jurnal Ilmiah Manajemen Jurnal Abmas Negeri (JAGRI) Journal Of World Science Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia Journal of Indonesian Economy and Business Abdimas Indonesian Journal Jurnal Keuangan dan Perbankan Neo Journal of economy and social humanities Indonesian Journal of Islamic Economics and Finance Journal of Governance Risk Management Compliance and Sustainability Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Asian Business and Management (IJABM) Society Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
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The Influence of Environmental, Social, and Governance (ESG) on Price to Book Value (PBV), with Industry Classification as Moderation in ASEAN Companies 2013-2023 Masditok, Tokit; Gunarsih, Tri; Geraldina, Ira; Wihadanto, Ake
Khazanah Sosial Vol. 6 No. 2 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i2.38456

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) practices on the financial performance of publicly listed companies in the ASEAN region, with a focus on Price-to-Book Value (PBV). The study further examines the moderating effect of industry sector classification, comparing heavy and non-heavy industries during the period 2013–2023. he research employs a quantitative method using secondary data in the form of unbalanced panel data. Panel data regression analysis is conducted using EViews to evaluate the effect of ESG on PBV. The analysis includes testing for moderating effects of industry sector classification (heavy vs. non-heavy sectors) using t-tests and F-tests to assess the significance of ESG’s influence on PBV. The results demonstrate a significant positive relationship between ESG and PBV in ASEAN companies. Companies with higher ESG scores tend to have higher PBV, indicating better market valuation. The study also finds that industry sector classification moderates this relationship, with non-heavy industries benefiting more from ESG practices than heavy industries, which face higher implementation costs and regulatory challenges. The findings suggest that ESG implementation can be a strategic tool for improving corporate financial performance, particularly in emerging markets like ASEAN. For heavy industries, government incentives may be necessary to offset high compliance costs. The research highlights the need for enhanced ESG disclosures and more consistent reporting standards across ASEAN to facilitate better integration of sustainability into business practices. This study fills a gap in existing literature by focusing on ASEAN, a region with unique economic and regulatory contexts. It contributes new insights into how ESG practices affect company valuation in developing markets, particularly by incorporating industry sector classification as a moderating variable, thus providing a more nuanced understanding of ESG's financial implications in diverse industrial contexts.
EVALUASI ANGGARAN BELANJA PEGAWAI TUNJANGAN KINERJA SEBELUM DAN MASA PENDEMIK COVID-19 PADA KANTOR UNIT PENYELENGGARA BANDAR UDARA KELAS II KASIGUNCU POSO TAHUN 2019 – 2021 Suaib, Suaib; Geraldina, Ira; Din, Muhammad
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10324

Abstract

This research aims to find out the implementation of the provision of civil servant performance allowances at the Office of the Class II Airport Organizing Unit Kasiguncu Poso before and during Covid-19 the 2019 - 2021 presidential period. The approach used is a qualitative approach using data collection techniques carried out through interviews and documentation. In accordance with the research conducted, writing that is qualitative descriptive then the technical analysis of data used is to answer and solve problems by doing a thorough and complete understanding and deepening of the objects studied to obtain descriptive conclusions in accordance with the conditions and time of the research. The results showed that, how to evaluate the employee spending budget for performance benefits before and during the Covid-19 pandemic at the Kasiguncu Poso Class II Airport Organizing Unit Office in 2019 – 2021. The evaluation carried out by the leadership in evaluating the employee expenditure budget in the environment of the Kasiguncu Poso Class II Airport Organizing Unit Office has gone well based on fiscal policy theory. What are the driving factors and obstacles to the evaluation of employee spending budgets for performance benefits before and during the Covid-19 pandemic at the Kasiguncu Poso Class II Airport Organizing Unit Office in 2019 – 2021. One of the driving and inhibiting factors is communication.
Pelatihan Dewan Kemakmuran Masjid dengan Pengembangan Bisnis Online Andriyansah, Andriyansah; Wihadanto, Ake; Geraldina, Ira; Febrianti, Rini; Paramitha, Diky; Nataliani, Nadya Putri
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.7749

Abstract

Training of the Mosque Prosperity Council (DKM) with a focus on online business development. This activity aims to equip DKM administrators to develop business units for economic independence in running online businesses and their impact on the welfare of the people. the research was conducted online by involving administrators from the Al-Amanah Kujang Mosque DKM. The research was conducted online by involving administrators from Al-Amanah Kujang Mosque, Jl. Tongkeng Dalam No. 48 Merdeka Sumur Bandung, including material on Digital-Based Indomie Warung Business Model, Use of Social Media to Increase Sales and Digital-Based Indomie Ramen Warung Financial Recording. The results showed a significant increase in the knowledge and skills of DKM administrators in running an online business after attending the training. Prior to the evaluation, the training participants were asked to create an Indomie-based online business unit based on products or services managed by the mosque. The online business is expected to provide additional income for the mosque that is used for DKM.DKM training on online business development is proven to be effective in empowering DKM administrators for economic independence and improving the welfare of the people. This approach can be applied more widely by considering the potential and characteristics of each mosque.
Exploring Sustainable Tourism Resources to Realise Ergo Green Tourism in Indonesia Andriyansah, Andriyansah; Subchan, Subchan; Pamungkas, Kasno; Geraldina, Ira; Arifin, Andi Harmoko; Manggarani, Cynthia Ayu
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 2 (2025): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i2.499

Abstract

This research examines sustainable tourism in Indonesia, focusing on Ergo Green Tourism, a model that integrates ergonomic principles with green tourism. With the tourism sector significant economic contribution, there is a growing need for a model that balances environmental sustainability with tourist comfort. The research aims to evaluate the Ergo Green Tourism model by analyzing the relationships between Environmental Green Knowledge, Green Marketing, and Environmental Protection in promoting sustainability and improving tourism performance in Indonesia. A quantitative approach using Structural Equation Modeling (SEM) was employed. Data was gathered from MSMEs in key Indonesian tourist destinations through structured questionnaires and in-depth interviews, combining both quantitative and qualitative insights. The findings show that environmental protection and environmental knowledge positively influence green marketing, Ergo Green Tourism, and sustainability. Furthermore, green marketing significantly enhances the development of Ergo Green Tourism. This research highlights the importance of integrating green and ergonomic practices into tourism. It provides actionable insights for stakeholders, including MSMEs and policymakers, and suggests further research to refine the model and assess its long-term impact across different regions in Indonesia.