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All Journal Jurnal Ekonomi Kinerja Journal The Winners Jurnal Manajemen Atma Jaya MIX : Jurnal Ilmiah Manajemen Jurnal Organisasi Dan Manajemen Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Minda Baharu Jurnal Pendidikan Progresif Jurnal Manajemen Maranatha
Christiana Fara Dharmastuti, Christiana Fara
Unika Atma Jaya Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Financial Implications of ESG Performance: Innovation as a Mediator and External Assurance as a Moderator Shellyane, Elizabeth Agustine; Dharmastuti, Christiana Fara
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 3 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i3.014

Abstract

Objectives: Investor and regulator attention to sustainability practices has made Environmental, Social, and Governance (ESG) performance increasingly crucial for companies. This study examines the effect of ESG performance on financial performance with innovation as a mediator and external assurance as a moderator.Methodology: The study was conducted on 58 publicly listed Indonesian companies during the 2023–2024 period that have ESG Risk Rating scores from Morningstar Sustainalytics and have reported research and development expenses in their operations. SEM-PLS aims to analyze the developed model.Finding: The results show that (1) good ESG performance (indicated by a lower ESG Risk Rating) has a significant positive effect on ROE, indicating that better ESG performance is associated with higher financial performance; (2) innovation acts as a mediator, where sustainability practices encourage innovative activities that positively impact financial performance; and (3) external assurance strengthens the relationship between ESG and financial performance through enhanced reporting credibility and reduced information asymmetry..Conclusion: These findings affirm that ESG is not merely about compliance but a strategy to drive innovation and increase profits. The managerial implications include reducing ESG risk through measurable sustainability initiatives, strengthening investment in green research and development, and obtaining independent external assurance to enhance reporting credibility and increase investment opportunities.
MANAGING PERSONAL FINANCE WIRED FOR WORK SOFT SKILL TRAINING BEKERJA SAMA DENGAN LSM “BULIR PADI FOUNDATION” DAN SMK PERTIWI Sumani, Sumani; Dharmastuti, Christiana Fara
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i1.73-77

Abstract

The Bulir Padi Foundation, a non-profit organization that has been established since 2002, is committed to contributing to the education of underprivileged children in the suburbs of Jakarta by turning them into foster children. And in 2020, one of the work programs is to produce mentored children who have work skills so that the hope is that they are better prepared to enter the workforce at the entry level so that they can answer industry needs through providing job readiness training. To support the economic development of young people and the absorption of youth labor, The Wired For Work Soft Skill Training (W4W) program is a non-formal training program for Bulir Padi Foundation children to produce children who have work skills so that they are expected to be better prepared to enter the world of work at the entry level so that they can answer industry needs by providing readiness training. work. In this W4W Program, Bulir Padi Foundation will collaborate with Atma Jaya University and Pertiwi Vocational High School as a form of synergy between non-governmental organizations and the academic community in solving social problems, especially in the field of education. Pertiwi SMK students will be facilitated to receive soft skills training for their readiness to enter the world of work. The material covered in the Wired For Work Soft Skill Training (W4W) training activity this time includes Self management to improve work ethics, Implementing basic communications skills, Implementing the right equality of female and male workers in the workplace, Implementing the quality of grooming and professional manner, Preparing Job Application and interview test and Manage Personal Finances.
Co-Authors Bernadus Dwiprakasa, Bernadus Christine Winstinindah Sandroto Gousario, Freska Hutagaol, Marini Catrin Lembana, Devi Angrahini Anni Mantiri, Andreass Aryono Shellyane, Elizabeth Agustine Sumani . Sustaningrum, Rakhdiny Yasintha Soelasih Zefanya, Okaria Nathalie