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Hubungan Antara Praktik Ekonomi, Lingkungan, Sosial, dan Tata Kelola dengan Nilai Perusahaan Efek Mediasi Kinerja Keuangan Meiliza Nuraini; Mukhlis; Shelly Febriana Kartasari
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.593

Abstract

The purpose of this study was to examine the effect of economic, environmental, social and governance performance on companies with financial performance as a mediating variable. This study took a sample of 10 companies on the Indonesia Stock Exchange, which were published in financial reports from 2017-2022. This research analysis method using path analysis. The results of the study show that economic performance, environmental performance, social performance and governance performance have no effect on firm value. Financial performance has no effect on company value both before Covid-19 and after Covid-19. Before Covid-19 economic performance had an effect on company value, but after Covid-19 economic performance had no effect on company value. Before and after Covid-19 environmental performance did not affect company value Before Covid-19 social performance had an effect on company value, but after Covid-19 social performance had no effect on company value. Before and after Covid-19, governance performance did not affect company value. Economic performance, environmental performance, social performance, and governance performance did not directly affect company value through financial performance, both before Covid-19 and after Covid-19.
Systematic Literature Review: Inconsistencies and Developments in Ownership Structure and Board Characteristics in Sustainability Reporting Mona Nur Adhillah; Inten Meutia; Shelly Febriana Kartasari
Journal of Social Research Vol. 4 No. 2 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i2.2438

Abstract

This study employs a Systematic Literature Review (SLR) method to analyze inconsistencies and developments in ownership structure and board characteristics concerning sustainability reporting. Sustainability reporting has emerged as a pivotal tool for corporations to showcase their economic, social, and environmental responsibilities. However, significant discrepancies exist in the relationship between ownership structures, board attributes, and the quality of sustainability disclosures globally. Drawing upon 37 relevant articles published between 2015 and 2024, this research identifies critical trends and gaps. Ownership structures, including foreign, institutional, and family ownership, show varied impacts on sustainability reporting across developed, developing, and mixed-economy countries. For instance, foreign ownership often drives transparency in developing nations due to external pressures, while governmental ownership exhibits mixed effects depending on regulatory and market dynamics. Similarly, board characteristics like gender diversity, independence, and the presence of sustainability committees significantly influence the quality of sustainability disclosures. These relationships, however, are subject to regional governance maturity and cultural norms. The study highlights the dominance of quantitative methodologies in existing literature, with limited exploration of mixed-method approaches. Findings also reveal that inconsistencies in results are rooted in differences in regulatory environments, market pressures, and cultural expectations. Developed nations exhibit greater adherence to stringent sustainability standards, while developing countries face challenges in harmonizing local priorities with global frameworks. By addressing these inconsistencies, this research contributes to advancing the understanding of ownership and governance dynamics in sustainability reporting. It also underscores the need for globally harmonized reporting standards to ensure consistent, high-quality sustainability practices.
Pelaporan Keberlanjutan : Standar dan Pengungkapan (Systematice Literature Review) Rizki Agung Santoso; Inten Meuthia; Shelly Febriana Kartasari
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 2: 2025
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i2.30126

Abstract

Sustainability reporting has garnered global attention in response to increasing demands for corporate accountability and transparency in environmental, social, and governance aspects. Although various reporting standards are available, their application and effectiveness in academic research still vary significantly. This study aims to examine the development of sustainability reporting literature, evaluate the dominant reporting standards used, and analyze the measurement methods employed in academic articles. A systematic literature review approach was applied to 30 selected articles published across five major databases: Emerald Insight, ScienceDirect, ResearchGate, SSRN, and DOAJ. The articles were thematically analyzed based on their objectives, the sustainability reporting standards adopted (e.g., GRI, SASB, IR, TCFD), analytical methods, and key findings. The results indicate that the Global Reporting Initiative (GRI) is the most commonly used standard, followed by a blended reporting approach. Most of the articles emphasize the importance of reporting quality, stakeholder engagement, and the integration of multiple frameworks. Commonly used methods include content analysis, panel data regression, and bibliometric analysis. In conclusion, sustainability reporting remains a growing area of research characterized by multidisciplinary approaches. The findings highlight the need for greater harmonization of reporting standards and more consistent measurement methodologies
PENINGKATAN KAPABILITAS PERANGKAT DESA MELALUI PELATIHAN PELAKSANAAN ADMINISTRASI PEMERINTAHAN DESA ULAK KEMBAHANG II KABUPATEN OGAN ILIR Parama Santati; Zunaidah; Shelly Febriana Kartasari; Nia Meitisari
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Agar dapat memberikan pelayanan yang efektif, cepat, dan memuaskan maka perangkat desa perlu menyelenggarakan sistem administrasi yang baik dan didukung dengan kapasitas sumber daya manusia yang memadai. Namun, pengetahuan dan ketrampilan perangkat Desa Ulak Kembahang II Kabupaten Ogan Ilir Provinsi Sumatera Selatan, yang masih terbatas saat ini menyebabkan penyelenggaraan tertib administrasi pemerintahan desa belum optimal. Tujuan dari kegiatan pengabdian pada masyarakat ii adalah untuk meningkatkan pemahaman dan keterampilan perangkat desa tentang penataan arsip, pengelolaan surat-menyurat; serta penggunaan aplikasi komputer untuk mendukung pelaksanaan pekerjaan dalam rangka pelayanan kepada masyarakat. Khalayak sasaran kegiatan adalah perangkat desa, pengurus Badan Perwakilan Desa, anggota BUMDes, serta wakil masyarakat. Kegiatan ini dilaksanakan dengan metode ceramah, tutorial, dan diskusi, dilaksanakan secara luring dengan tetap memperhatikan protokol kesehatan. Materi yang diberikan adalah penataan arsip, pengurusan surat-menyurat, serta penggunaan aplikasi komputer untuk pembuatan surat dan buku administrasi umum desa. Pelaksanaan pendampingan selama tiga hari dengan total durasi 540 menit. Evaluasi pelaksanaan kegiatan secara sort period dengan memberikan form evaluasi kepada para peserta yang diisi secara online. Hasil pre-test dan post-test menyimpulkan bahwa pengetahuan dan pemahaman tentang penataan arsip, pengurusan surat-menyurat, dan pembuatan buku administrasi desa meningkat setelah mengikuti kegiatan pendampingan dan pelatihan. Peserta menyatakan bahwa pelatihan dan pendampingan ini sangat bermanfaat dalam meningkatkan kemampuan dan pengetahuan mereka untuk mendukung pekerjaan sehari-hari. Kata Kunci: Pelatihan Dan Pendampingan, Kapabilitas Perangkat Desa, Administrasi Pemerintahan Desa