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The Effect of Environmental, Social, and Governance (ESG) Disclosure and Retention Ratio on Company Size in Companies Listed on the Indonesia Stock Exchange in 2022-2024 Euis Mufahamah; Rahyono Rahyono; Rengga Desca Saputra; Safira Azzahra; Nanda Rahmadani; Siti Musyafa'ah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10041

This study aims to examine the influence of environmental, social, and governance (ESG) disclosure and retention ratios on company size. Sample selection was carried out using the purposive sampling method, which is a sampling technique from a number of populations based on certain criteria so that the selected sample is in accordance with the research objectives. The population in this study is energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The number of samples obtained was 8 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024, so the number of observations was 24 data. The data sources used in this study come from the official website of the Indonesia Stock Exchange and the websites of related companies. This study uses a quantitative approach with data collection techniques using descriptive analysis and multiple linear regression analysis, and utilizes SPSS 25 software to process data. The results of the analysis show that ESG disclosure and retention ratio have no effect on company size. These findings indicate that these factors have not been the main determinant of the size of energy sector companies in Indonesia in the study period. This research is expected to contribute to the development of literature related to ESG and retention ratios in Indonesia and become a consideration for company management and investors in strategic decision-making.

Return on Assets (ROA), Earning per Share (EPS), dan Debt to Equity Ratio (DER) terhadap Dividend Payout Ratio (DPR) pada Perusahaan IDX High Dividend 20 di Bursa Efek Indonesia (2021-2023) Wulan Septio Vani; Lestari Wuryanti; Rahyono Rahyono
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9365

Tujuan penelitian ini untuk mengetahui pengaruh Return On Assets (ROA), Earning Per Share (EPS), dan Debt to Equity Ratio (DER) Terhadap Dividend Payout Ratio (DPR) pada Perusahaan IDX High Dividend 20 di Bursa Efek Indonesia. Sampel sebanyak 12 perusahaan yang konsisten tergabung pada Perusahaan IDX High Dividend 20 di Bursa Efek Indonesia periode 2021-2023. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis yang digunakan yaitu Analisis Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Hipotesis. Data yang diolah menggunakan Perangkat lunak SPSS 25. Hasil pengujian parsial variabel Return On Assets (ROA) memiliki pengaruh signifikan terhadap Dividend Payout Ratio (DPR), Variabel Earning Per Share (EPS) berpengaruh negatif dan signifikan terhadap Dividend Payout Ratio (DPR), dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap Dividend Payout Ratio (DPR). Hasil pengujian simultan menunjukkan variabel Return On Assets (ROA) Earning Per Share (EPS) dan Debt to Equity Ratio (DER) secara bersama – sama berpengaruh simultan dan signifikan terhadap Dividend Payout Ratio (DPR). Keterbatasan penelitian ini berfokus pada perusahaan IDX High Dividend 20 periode 2021-2023 dengan variabel penelitian ROA, EPS, DER, dan DPR. Kontribusi penelitian ini menambah literatur mengenai faktor-faktor yang mempengaruhi Dividend Payout Ratio (DPR) sehingga memberikan informasi bagi investor dan calon investor dalam menilai kinerja keuangan dan kebijakan dividen perusahaan.

Physical Humanlikeness as A Moderator of The Relationship Between AI Influencer Marketing and Purchase Intention Rahyono Rahyono; Ayu Nursari; Lestari Wuryanti; Reza Hardian Pratama
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.7072

The purpose of this study is to examine the role of AI influencers in enhancing social media user experience, strengthened by physical human likeness as a moderating variable to reinforce the purchasing experience. This study employs a quantitative method with a sample of 250 respondents who have experience in purchasing through artificial intelligence. The data analysis technique used is SEM-PLS, conducted using SmartPLS 4.0. Artificial intelligence improves customer interaction and engagement, which in turn increases purchase intention. Additionally, Companies should integrate human-like elements into AI services, such as more empathetic communication styles, personalized responses, and the ability to capture customers’ emotional context. This approach enhances customer engagement and experience, ultimately increasing purchase intention. This study extends the literature in AI marketing by demonstrating that the success of AI is not solely dependent on technological advancement, but also on its ability to create interaction experiences that resemble human interactions.

TINGKATKAN LITERASI KEUANGAN DIGITAL UNTUK MENCEGAH BAHAYA JUDI ONLINE DI KALANGAN REMAJA Muhammad Irfan Pratama; Hiro Sejati; Harold Kevin Alfredo; Rizki Agung Wibowo; Amril Samosir; Rahyono Rahyono
BESIRU : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): BESIRU : Jurnal Pengabdian Masyarakat, Januari 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v3i1.2190

Perkembangan teknologi digital memberikan kemudahan dalam akses keuangan melalui layanan fintech, namun juga menimbulkan tantangan baru, salah satunya adalah meningkatnya risiko judi online di kalangan pelajar. Menanggapi hal tersebut, kegiatan sosialisasi dilaksanakan di SMKN 7 Bandar Lampung dengan tujuan memberikan edukasi kepada siswa mengenai pentingnya literasi keuangan digital yang sehat serta meningkatkan kesadaran akan bahaya judi daring. Kegiatan ini menggunakan metode partisipatif berupa diskusi interaktif dan studi kasus yang relevan dengan kehidupan sehari-hari siswa. Melalui pendekatan ini, siswa didorong untuk memahami cara mengelola keuangan pribadi secara bijak dan mengenali potensi risiko dari penggunaan platform digital yang tidak bertanggung jawab. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan sikap siswa terhadap penggunaan layanan keuangan digital secara aman. Edukasi ini diharapkan dapat menjadi pondasi awal dalam membentuk perilaku finansial yang cerdas dan tangguh terhadap pengaruh negatif teknologi digital.

The Effect of Environmental, Social, and Governance (ESG) Disclosure and Retention Ratio on Company Size in Companies Listed on the Indonesia Stock Exchange in 2022-2024 Euis Mufahamah; Rahyono Rahyono; Rengga Desca Saputra; Safira Azzahra; Nanda Rahmadani; Siti Musyafa'ah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10041

This study aims to examine the influence of environmental, social, and governance (ESG) disclosure and retention ratios on company size. Sample selection was carried out using the purposive sampling method, which is a sampling technique from a number of populations based on certain criteria so that the selected sample is in accordance with the research objectives. The population in this study is energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The number of samples obtained was 8 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024, so the number of observations was 24 data. The data sources used in this study come from the official website of the Indonesia Stock Exchange and the websites of related companies. This study uses a quantitative approach with data collection techniques using descriptive analysis and multiple linear regression analysis, and utilizes SPSS 25 software to process data. The results of the analysis show that ESG disclosure and retention ratio have no effect on company size. These findings indicate that these factors have not been the main determinant of the size of energy sector companies in Indonesia in the study period. This research is expected to contribute to the development of literature related to ESG and retention ratios in Indonesia and become a consideration for company management and investors in strategic decision-making.

The Influence of HR Analytics, Development Competence and Leadership Support on Employee Performance with Organizational Agility as a Moderating Variable : (A Study on Employees of the Department of Industry and an Trade in Lampung Province) Danti Indriana; Rahyono Rahyono; Reza Hardian Pratama
Global Management: International Journal of Management Science and Entrepreneurship Vol. 3 No. 2 (2026): May: Global Management: International Journal of Management Science and Entrepr
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v3i2.544

This study aims to examine the effect of HR Analytics, competency development, and leadership support on employee performance with organizational agility as a moderating variable among employees of the Department of Industry and Trade of Lampung Province. This research employed a quantitative approach by distributing questionnaires and analyzing the data using SEM-PLS. The results show that competency development and leadership support have a positive and significant effect on employee performance, while HR Analytics has no significant effect. Organizational agility does not moderate the relationship between HR Analytics, competency development, leadership support, and employee performance. These findings suggest that while HR Analytics may not directly influence performance, the development of competencies and strong leadership support remain critical to enhancing employee outcomes. Furthermore, the lack of a moderating effect from organizational agility indicates that factors beyond agility, such as employee training programs and leadership practices, play a more crucial role in driving performance. This study highlights the importance of strengthening employee competencies and leadership support to improve employee performance in government institutions. Further research could explore other potential moderating factors in this context.

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