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All Journal IIJSE GEMBIRA (Pengabdian Kepada Masyarakat)
Tri Hanani
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Religion Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENDAMPINGAN PENGGUNAAN INSTRUMEN PERUMUSAN STRATEGI KOMPETITIF PADA BUMDES LINGSAR Ridhawati, Rini; Adhitya Bayu Suryantara; Tri Hanani; Eni Indriyani; Nur Fitriyah
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 06 (2023): DESEMBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Pengabdian ini berfokus pada pengembangan Desa Wisata Lingsar di Kabupaten Lombok Barat, terkenal karena potensi wisata alamnya. Tim pengabdian memberikan pelatihan dan pendampingan selama 5 bulan kepada Badan Usaha Milik Desa (BUMDes) Lingsar. Prosesnya melibatkan pra pendampingan, pendampingan, dan pasca pendampingan. Selama pra pendampingan, tim mengumpulkan informasi dari pemangku kepentingan BUMDes untuk menganalisis kekuatan, kelemahan, peluang, dan ancaman (SWOT). Materi pendampingan kemudian disusun berdasarkan hasil analisis SWOT untuk membantu BUMDes merancang program kerja. Pada masa pasca pendampingan, tim mengamati sejauh mana pemahaman pengelola BUMDes terhadap analisis SWOT dan implementasi program kerja. Hasilnya diharapkan dapat menjadi contoh bagi BUMDes lain dalam perancangan program berkelanjutan, efisien, dan inklusif, serta untuk memperbaiki atau menyempurnakan program yang kurang berhasil.
The Effect of Environmental, Social, and Governance (ESG) Performance on Corporate Financial Performance in Indonesia: Based on the Perspective of Innovation Mardiana Mardiana; Tri Hanani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6215

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) performance on the financial performance of companies in Indonesia by considering innovation as a mediating variable and control variables, namely Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Assets Growth. This study uses secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The analysis used multiple regression, mediation analysis, and control variable testing. The results show that ESG values ​​do not have a significant effect on Return on Assets (ROA), either directly or through innovation as a moderating variable. In addition, the control variables show that EPS, DER, and asset growth have a more dominant effect on ROA than ESG values. These findings indicate that the benefits of ESG on financial performance may not be visible in the short term. In contrast, the integration strategy of ESG and traditional financial indicators needs to be improved to produce a significant impact. This study provides important insights for corporate sustainability strategies in developing countries.
Co-Authors Adhitya Bayu Suryantara Eni Indriyani Mardiana Mardiana NUR FITRIYAH Rini Ridhawati