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All Journal Jurnal Akuntansi Jurnal Bina Akuntansi Journal of Social Research Prosiding Seri Seminar Nasional Jurnal Indonesia Sosial Teknologi International Journal of Application on Economics and Business Jurnal Pengabdian Masyarakat Sultan Indonesia
Yanti Yanti
Fakultas Ekonomi Dan Business, Universitas Tarumanagara, Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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THE IMPACT OF ESG DISCLOSURE, LEVERAGE, AND FIRM SIZE ON THE COMPANIES’ FINANCIAL PERFORMANCE Michelle Gracella; Yanti Yanti
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.441-453

Abstract

Sustainability and corporate governance issues are increasingly crucial for investors, while strategic decisions regarding capital structure and scale of operations determine a company's resilience amid fluctuating global commodity prices. The 2020–2022 period reflects a recovery phase that demanded rapid adaptation and efficient resource allocation from energy companies. Therefore, an in-depth study is needed to determine how these internal factors influence the ability of energy companies to generate profits. This study aimed to examine the impact of ESG disclosure, leverage, and firm size on company financial performance, as measured by the ROA proxy. This study used data from 91 energy sector companies listed on the Indonesia Stock Exchange for the period 2022 to 2024. This study employed a quantitative method and a purposive sampling technique. This analysis used panel data regression model with a Random Effects Model (REM) approach, processed using the eViews program. The results of this study indicate that ESG disclosure had a negative but insignificant effect on financial performance. Meanwhile, leverage-as another independent variable-has been shown to have a negative and significant impact on company financial performance. Furthermore, firm size has been shown to have a positive and significant impact on company financial performance. To improve future research, it is recommended that researchers increase the sample size by extending the research period and/or expanding the scope of the company sector, as well as incorporating under-researched variables such as Net Interest Margin or Non Performing Loans, which have the potential to impact the company's financial performance.
IMPACT OF ESG DISCLOSURE ON STOCK RETURNS IN COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Herly Nurlinda; Yanti Yanti
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.463-471

Abstract

As the growing concern over climate change and environmental issues, investors increasingly seek investments that not only to accumulate yield of stock returns but also to have a positive contribution harmoniously with the Sustainable Development Goals (SDGs) continuously. In the context within business and financial cores, the SDGs are supported by Environmental, Social, and Governance (ESG) disclosures, emerging to serves as a parameter for evaluating an organization’s contribution to environmental and social aspects through good corporate governance. The limited research on the relationship impact between ESG disclosure and stock returns in Indonesia has become the objective which aims the intention to analyze the effect of ESG disclosure on stock returns. This research employs secondary data sample obtained from listed firms on the Indonesia Stock Exchange (IDX) that published ESG scores between year of 2022 until 2024. A total of 228 data observations were analyzed using linear regression method. The research findings reveal a positive and statistically significant between ESG disclosure and stock returns in emerging country, Indonesia. These results support signaling theory, which suggests that the disclosure of non-financial information is able to enhance investor’s trust and confidence. Practically, the findings provide valuable higlights strategic importance of integrating ESG transparency into corporate governance management frameworks to improve the quality of ESG disclosure as a means of increasing and intensify investment attractiveness.
Pelatihan Mengatasi Kesulitan Belajar Akuntansi Perusahaan Dagang Bagi Peserta Didik SMKN 17 Yanti Yanti; Yoan Tobing; Pricillia Anastasia
Jurnal Pengabdian Masyarakat Sultan Indonesia Vol. 3 No. 1 (2026): Abdisultan
Publisher : Sultan Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/abdisultan.v3i1.615

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan keterampilan peserta didik SMKN 17 Jakarta dalam akuntansi perusahaan dagang melalui pelatihan berbasis praktik. Berdasarkan hasil wawancara dengan guru akuntansi, ditemukan bahwa peserta didik masih mengalami kesulitan dalam menganalisis transaksi, melakukan perhitungan, menyusun jurnal, dan mencatat persediaan sehingga berdampak pada rendahnya hasil belajar. Kegiatan dilaksanakan melalui penyusunan modul pelatihan, penyampaian materi, pembahasan studi kasus dan latihan soal, serta evaluasi menggunakan post-test dan kuesioner kepuasan peserta. Keberhasilan program diukur berdasarkan indikator nilai rata-rata post-test minimal 80. Hasil kegiatan menunjukkan bahwa pelatihan berjalan dengan baik dan memperoleh respons positif dari peserta. Nilai rata-rata post-test mencapai 84,6, melampaui indikator keberhasilan yang telah ditetapkan, sedangkan hasil kuesioner menunjukkan tingkat kepuasan peserta dengan skor rata-rata 81,44, serta seluruh peserta menyatakan bahwa kegiatan menarik dan perlu diselenggarakan kembali. Hasil tersebut menunjukkan bahwa pelatihan berbasis praktik efektif dalam meningkatkan pemahaman peserta mengenai pencatatan akuntansi perusahaan dagang menggunakan sistem periodik dan perpetual, sekaligus meningkatkan kepercayaan diri dan kemampuan analisis peserta dalam menyelesaikan permasalahan akuntansi.  
Pelatihan Akuntansi Sederhana Bagi UMKM Pemula Tentang Penentuan Harga Pokok Produksi Untuk Meningkatkan Daya Saing Yanti Yanti; Yoan Tobing; Pricillia Anastasia
Jurnal Pengabdian Masyarakat Sultan Indonesia Vol. 3 No. 2 (2026): Abdisultan
Publisher : Sultan Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/abdisultan.v3i2.584

Abstract

Usaha mikro, kecil, dan menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, terutama dalam menciptakan lapangan kerja dan meningkatkan kesejahteraan masyarakat. Mitra dalam kegiatan pengabdian kepada masyarakat ini adalah para pelaku UMKM pemula di Kabupaten Belitung bekerjasama dengan PLUT-KUMKM Kabupaten Belitung. Permasalahan yang  dihadapi pelaku UMKM di Kabupaten Belitung, yaitu belum dipahaminya manfaat perhitungan harga pokok produksi sehingga mereka umumnya tidak melakukan perhitungan harga pokok produksi. Mereka menetapkan harga jual berdasarkan harga di pasaran, sehingga mereka tidak dapat menghitung dengan tepat berapa laba/rugi sebenarnya dari kegiatan usaha mereka.  Solusi yang ditawarkan untuk memecahkan masalah tersebut adalah memberikan pelatihan dan pendampingan dalam perhitungan harga pokok produksi. Metode kegiatan yang digunakan dalam pengabdian ini ada tiga, yaitu: (1) memberikan ceramah untuk menyampaikan konsep perhitungan harga pokok produksi sesuai ilmu akuntansi, (2) membahas contoh kasus untuk memberikan contoh praktik cara menghitung harga pokok produksi, dan (3) melakukan pendampingan perhitungan harga pokok produksi di lapangan. Pelatihan diadakan pada hari Selasa, 19 Mei 2026, dari jam 9.00 – 12.00 WIB, diikuti oleh 20 pemilik UMKM. Dari simulasi perhitungan harga pokok produksi yang dilakukan, terlihat bahwa peserta sudah cukup berhasil menentukan harga pokok produksi secara sederhana sesuai dengan unit usaha mereka masing-masing. Luaran dari kegiatan ini ada 3 yaitu: Artikel Publikasi di jurnal nasional, Hak Kekayaan Intelektual (HKI), dan Laporan Produk/Prototype.
Co-Authors Adessa Wibin Brayden Brayden Carina Olivia Theresna Christy Valent Elysia Stephanie Hanssen Fernando Hendrik Sulistio Henny Wirianata Herly Nurlinda Jeremy, Viriany Liana Susanto Manlian Ronald A Meliana Surjati Michelle Gracella Natasha Fredyshia Pricillia Anastasia Pricillia Anastasia Timothy Brian K Yoan Tobing Yoan Tobing