Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Engagement: Jurnal Pengabdian Kepada Masyarakat
Riana Mayasari
Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pendampingan dalam Perencanaan Penanaman Bawang Merah pada Kelompok Tani Harapan Jaya Kelurahan Talang Keramat Kecamatan Talang Kelapa Kabupaten Banyuasin Jovan Febriantoko; Bastani Sepindjung; Riana Mayasari
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2020): May 2020
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/engagement.v4i1.79

Abstract

Agriculture is the process of utilizing biological resources. One of the community groups that run agricultural activities is the Harapan Jaya Farmers Group. It is located on Jalan Kauman RT 15, RW 03, Talang Kramat Village, Talang Kelapa Regency, Banyuasin, South Sumatra, which was then called a partner in the Community Partnership Program. Based on the interviews, observations, data analysis and identification of problems with the partners, several major problems were found: low pH land, lack of agricultural equipment, partners’ lack of ability to understand the techniques of shallots cultivation, less attractive packaging, and the absence of promotion. The solution to these problems was by conducting pre-implementation socialization and discussion, seeding shallots, planting media preparation, liming and fertilizing, planting shallots, designing agricultural equipment and conducting product marketing training. The results are the partners have completely understood about the process of planting shallots both from seed and from shallots tuber seedlings. The partners are also able to understand the working mechanism of agricultural aids thus they are able to repair the damage of their simple tools. Partners who are relatively young are able to manage the web thus it is expected to simplify the marketing process. Increasing the partners’ ability can increase the partners’ independence both personally and in groups. Increasing the potential of the agriculture field, especially regarding the planting of shallots could erase the pessimistic view of planting shallots in marshy and low pH land.
How ESG Disclosure Shapes Financial Resilience and Market Value of Indonesian Banks? Sulaiman Sulaiman; Riana Mayasari; Indra Satriawan; Nurul Aulia Rahma; Rachmat Syawal; Rami Pebrian; R.A.Rahma Wahyuni
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2851

Abstract

The purpose of this study is to investigate the impact of ESG Disclosure on business financial performance, as measured by Return on Assets (ROA), Price to Book Value (PBV), and Return on Equity (ROE). The study’s population comprises all banking companies that were listed on the Indonesia Stock Exchange (IDX) during the 2021–2022 period. The sample was selected using a purposive sampling technique based on the criteria of Sustainability Report availability and complete financial data, yielding a total of 92 panel data observations. The research method is quantitative, utilizing Pearson correlation and simple regression analysis. The results show that ESG Disclosure has a beneficial and statistically significant impact on ROE (p = 0. 0164), but not on ROA (p = 0.1161) or PBV (p = 0. 3187). These findings indicate that the financial impact of ESG disclosure is selective, where the benefits are more evident in shareholder-oriented performance rather than in asset efficiency or market valuation. The results highlight the importance of ESG transparency for enhancing investor confidence and sustainable financial growth in the Indonesian banking sector. These findings provide valuable insights for regulators and policymakers to strengthen ESG reporting standards and for investors to integrate sustainability information into financial decision-making.
Co-Authors Bastani Sepindjung Indra Satriawan Jovan Febriantoko Nurul Aulia Rahma R.A.Rahma Wahyuni Rachmat Syawal Rami Pebrian Sulaiman Sulaiman