Ismiriati nasip
Universitas Bina Nusantara, Jakarta Barat

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Unveiling the Nexus between Green Accounting, Environmental Performance, and Corporate Social Responsibility Disclosure for Profitability Maximization Eka Sudarmaji; Iriana Medita Putri; Ismiriati nasip; Muslim Muslim; Amelia Oktrivina
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.624

Abstract

This research aimed to investigate the impact on profitability that Green Accounting, Environmental Performance, and Disclosure of Corporate Social Responsibility may have. This research examined the relationship between green accounting, environmental performance, CSR disclosure and ROA as a proxy of profitability. The research sample comprised 44 mining and industrial enterprises on the Indonesia Stock Exchange (IDX) for 2017-2020. The data analysis method used in this study is the panel data regression test. In this study, sample determination was carried out by purposive sampling method, namely sample determination using specific criteria to produce the sample as needed. Based on the model selection test that used the Chow and Hausman tests, it is possible to conclude that the most suitable fixed effect model is utilized in this research. According to the findings, only environmental performance and CSR disclosures were shown to have no substantial influence on the company's profitability. The research showed that investors and companies still had low perceptions of environmental performance and CSR disclosures and did not affect the company's financial performance. It was expected to increase the company's motivation to care more about its environment. In addition, investors were also expected to become more aware of the importance of environmental issues to increase the company's awareness to carry out CSR activities to maximize the positive impact and minimize the negative impact of such activities.
Hack the Business Canvas Model Based on Product-Service System: Natural Language Processing (NLP) Perspective Eka Sudarmaji; Herlan Masrio; Ismiriati Nasip
Studi Ilmu Manajemen dan Organisasi Vol 5 No 1 (2024): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v5i1.2530

Abstract

Purpose: This research aims to explore the business model used for energy service companies or ESCOs. Research methodology: This research uses action research based on soft systems methodology and uses business analogies to explore implementing alternative PSS business models. The question component of this research uses the canvas business model (BMC) framework. The use of Natural Language Processing (NLP) from the sub-field of artificial intelligence is used to investigate the problems and concerns of stakeholders about energy efficiency services today. Results: It was found that NLP can extract issues or sentiments about positive or negative aspects when it comes to the development and role of energy service companies in Indonesia. It was also found that PSS's alternative business model can be used as a visual representation of how an energy service company creates, delivers, and adds value to its proportion of customers. Limitations: This research investigated case studies conducted between June 2020 and April 2021 on ESCO company. The findings from this case study may not generalize well to other contexts. Additional case studies on different populations are often needed. Contribution: Due to the increasing demand for energy and limited energy supply, companies can gain a competitive advantage by applying the PSS business model to the energy efficiency industry. Furthermore, there is a vast and untapped market potential for energy service companies in the energy efficiency industry in Indonesia.