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All Journal Bulletin of Scientific Contribution : Geology bionature Journal of Business Management Education (JBME) Ikonomika : Jurnal Ekonomi dan Bisnis Islam HIGEIA (Journal of Public Health Research and Development) Jurnal Ilmiah Peuradeun JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area JURNAL ILMIAH GEOMATIKA MAJALAH ILMIAH GLOBE JCES (Journal of Character Education Society) Assimilation: Indonesian Journal of Biology Education Ensiklopedia of Journal YUME : Journal of Management BILANCIA Health and Medical Journal Veterinary Biomedical and Clinical Journal Valid Jurnal Ilmiah JASF (Journal of Accounting and Strategic Finance) POINT Jurnal Ners JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Pendidikan Kewarganegaraan SANGAJI: Jurnal Pemikiran Syariah dan Hukum Jurnal Kesehatan Tambusai Jurnal Akuntansi dan Keuangan Journal of Health Research Science Journal Of Human And Education (JAHE) Jurnal Sains dan Teknologi JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat J-ENSITEC (Journal of Engineering and Sustainable Technology) Journal of Engineering Science and Technology Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Principles Management and Bussines Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Penelitian Pendidikan Indonesia Management Studies and Business Journal Jurnal Kualitas Pendidikan An-Nisbah: Jurnal Ekonomi Syariah Journal of Nonformal Education Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Abdimas Kesehatan Jurnal Akademika Baiturrahim Jambi Prosiding Seminar Kesehatan Nasional Pinisi Journal Pendidikan Guru Sekolah Dasar
Nurfitriani Nurfitriani, Nurfitriani
Program Studi Ilmu Pemerintahan Fakultas Ilmu Sosial dan Ilmu Politik Universitas Muhammadiyah Makassar
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Journal : JASF (Journal of Accounting and Strategic Finance)

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Environmental, Social, Governance Report, and Materiality Analysis Effect on Financial and Market Performance Indrawati, Andi; Ruliana, Titin; Yudhyani, Eka; Nurfitriani, Nurfitriani
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.392

Abstract

Environmental, Social, and Governance (ESG) Reports and materiality analysis are increasingly becoming a primary focus in socially and environmentally responsible corporate practices. These two elements play an important role in building financial and market performance. This research investigates the influence of ESG Reports and materiality analysis on company financial and market performance. This research method uses secondary data from a number of companies in various industries listed in IDX during the 2017-2021 period. Based on the purposive sampling technique, the sample was 23 companies, so the data processed was 115 data. Regression analysis and other statistical techniques measure the relationship between ESG variables and a company's financial results. The research results prove that elements of social and governance ESG have a negative effect on financial performance. Materiality analysis has a positive effect on market performance. These findings provide a strong basis for companies to pay more attention to ESG, especially on the social and governance factors and materiality analysis as strategic tools in risk management and improving financial and market performance. In addition, this research also provides valuable information for investors and other stakeholders increasingly paying attention to ESG aspects in their investment decision-making. Some suggestions were made for future research on ESG reports and sustainability.
Sustainable Capital Budgeting: Assessing Long-Term Effects Beyond Profitability Nurfitriani, Nurfitriani; Latif, Imam Nazarudin
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.581

Abstract

Purpose: This research seeks to create and implement a multidimensional scoring mechanism for assessing sustainability initiatives across several sectors. The research aims to transcend conventional financial measurements by incorporating economic, environmental, social, and governance (EESG) factors, thereby providing a more comprehensive framework for project evaluation. Method: This study employs a literature-based conceptual framework and a composite indicator methodology to create weighted score matrices for three separate case studies: a carbon retrofit program, a regional water infrastructure enhancement, and a circular packaging business. Each case is assessed using twelve indicators and displayed on radar charts to show performance profiles and strategic trade-offs. Findings: The results indicate that each project excels in different areas, highlighting the need for evaluations to consider the situation. The carbon retrofit argument is strong in terms of the environment and governance, while the water infrastructure project is balanced and has a big social impact. The circular packaging project earns high marks for environmental innovation and community engagement, despite not generating as much revenue. Radar charts are a good way to show these profiles, which helps with clear decision-making and comparing different sectors. Novelty/Value: This study advances theory by transforming EESG dimensions into a versatile, reproducible framework. In practice, it provides individuals involved in sustainability planning, investing, and policymaking with a tool to aid their decision-making. The model can be applied across various industries and locations, making it a versatile tool for open evaluation that focuses on driving positive change in line with global sustainability goals.
Co-Authors Abdul jalil Abdurrahman Mansyur Achmad, Widya Karmila Sari Ade Lestari Adiman, Raja Multi Konvokesen ADINDA PRATIWI, PUTRI Ahmad Taufik Aisya, Sitti Akhmad Al Aidhi Al Fajri, Jufri ALQORNI, NISA Amellia, Ade Yuli Andi Niartiningsih Anggraini, Novia Dwi Arifahrahmi, Arifahrahmi Arifarahmi, Arifarahmi Ariyanto Ariyanto Armina, Armina Ashari, Maulana Ashari AZWIR, MAHARANI Bambang Widjajanta, Bambang Calcio, Anggun Catur Kumala Dewi Christian Adi Prasetyo Danna Solihin Dewi, Catur Kumala Dhuha, Alief Edwin Widodo Efni, Nel Eka Malfasari Eka Yudhyani Eka Yudhyani, Eka Erna Octavia, Erna Fadli, Sofiansyah Fadli Fatimawali . Febryanti, Annisa Findi, Nadia Fitria, Neny Fuadah, Hanis Gustina, Ira Haekal, Ahmad Hamid, M Hamrun HANDAYANI, R. SRI Haryadi, Rina Masithoh HUDA, MUHAMMAD MIFTAKHUL Hurruzia, Muhammad Fadhil Iftitah, Iftitah Indrawati, Andi Indrawati, Andi Irawan, Audrey Allya Irlandes, Ciria Islahiyah, Islahiyah Jayawarsa, A.A. Ketut Juanto, Ade Julaecha, Julaecha Kaseng, Ernawati S Latif, Imam Nazarudin Lili Adi Wibowo Malik, Nurintan Mamuaya, Gybert E. Mene Paradilla Miko Eka Putri Mila Triana Sari Mochamad Nursiyam Barkah Muhammad Hidayat Muhammad Wiharto Muhammad Zulkifli, Muhammad Nadivah, Nadivah Noval Noval Novita Sari Nur, Nurul Hidayah Nuraini Nuraini Nurfadhilah, Nurfadhilah Nuriatullah Nuriatullah Nurita, Suci Rahmani Nursyamsu, Nursyamsu Nurul Hidayah Nur Pebrianti, Dwi Kartika Perwitasari, Tuhu Pratiwi, Herlina Pratiwi, Putri Indah Primajayanti, Angelia PURWANTI PURWANTI Putri, Melisya R. SRI HANDAYANI Rahmawati, Helfi Ramadhani, Dwi Yunita RIFAYANI, DESIYANTI Rignolda Djamaluddin Rizki, Safana Aulia Rohani Rohani Rusanti, Ega Sabrianti, Desy Safitri, Laila Sandy Nur Eko Wibowo Sari, Winda Purnama Seftianur, Muh Achzani Sihotang, Sifra Dosmaria Silkfan, Rara Sofyan, Syaakir Sofyan, Syathir Sri Anggraeni Sriyanto, Sesar Prabu Dwi Sukmayu, Maharani Sumarni, Rani Sunarto Sunarto Takwa, Muhammad Tina Yuli Fatmawati Titin Ruliana Trisnadiansyah, Mochamad Ridfan TRIWAHYUNI, NADIA VEVI SURYENTI PUTRI, VEVI SURYENTI Wafiah Murniati Widya Hary Cahyati Yatimantoro, Tatok Yudhi Listiawan Yuliana Yuliana Yunita, Ananda Evi Yusup Junaedi Zahra Zahra Zilfana, Zilfana Zulfiarini, Febriana Maya Zulfiarini, Febriana Maya