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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Riwayat: Educational Journal of History and Humanities
Widiastuti, Maria C
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of the Impact of Social Investment of PT Bank Central Asia, Tbk on the Tourism Village Improvement Program Saputra*, Justin; Margaretha, Farah; Widiastuti, Maria C
Riwayat: Educational Journal of History and Humanities Vol 7, No 3 (2024): July, Educational and Social Issue
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i3.39968

Abstract

This study was conducted to analyze the impact of a social investment made by PT Bank Central Asia, Tbk on the improvement of tourist villages by calculating the cost-benefit analysis the rate of return on social investment, the contribution of the program to the achievement of Sustainable Development Goals, as well as the analysis of the creation of Corporate Social Innovation in the tourist village improvement program. The results of this study prove that the cost-benefit analysis and the rate of return on social investment show positive numbers, which means that the positive benefits created are greater than the costs/investments incurred for the improvement of tourist villages. In addition, the tourism village improvement program contributes to the 6 points of the Sustainable Development Goals, as well as corporate social innovation created from the dimensions of accessibility, amenity, and attractions including the addition of new tour packages and increasing visitors' awareness of waste. The HR, Community, and Industry dimensions, include innovation in improving services, as well as creating a memorable experience for visitors. The Branding, Advertising Selling dimension includes increasing creativity in promotion on social media. The managerial implication of this research is that the tourism village development program creates long-term changes for beneficiaries, such as increasing income, increasing the skills and knowledge of local communities, creating economic independence, encouraging the use of technology in the tourism village operation business, and creating social innovation in developing the attraction aspect of a tourism village. These changes in impact create a good relationship between the company and program stakeholders, where social investment programs directly provide business benefits for the company, and support the company's commitment to achieving ESG, especially in social aspects
ANALISIS PENGARUH KINERJA ESG DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE DENGAN DIGITAL TRANSFORMATION SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ45 Pertiwi, Silva Nurbaiti; Muslim, Ahmad; Widiastuti, Maria C
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4245

Abstract

Penelitian ini bertujuan untuk menganalisis dampak ESG score, board size, board meeting dan woman on board terhadap financial performance dengan variabel firm age dan sales growth sebagai variabel kontrol dan digital transformation yang diduga dapat memoderasi hubungan ESG score, board size, board meeting dan woman on board dengan financial performance. Data yang digunakan dalam penelitian ini merupakan data sekunder yang bersumber dari website bloomberg dan laporan tahunan perusahaan yang tercatat di BEI dan masuk dalam list LQ45 selama 2018-2022. Sampel penelitian dipilih menggunakan metode purposive sampling sehingga diperoleh 50 perusahaan yang menjadi sampel. Analisis data yang digunakan untuk uji hipotesis yaitu analisis regresi moderasi dengan menggunakan program E-views 9. Hasil penelitian menunjukkan bahwa pengungkapan ESG score memiliki pengaruh positif dan signifikan terhadap financial performance. Hasil penelitian juga menunjukkan bahwa board size, board meeting, sales growth dan digital transformation tidak berpengaruh signifikan terhadap financial performance. Selain itu, variabel woman on board dan firm age terbukti memiliki pengaruh negatif dan signifikan terhadap financial performance. Hasil penelitian juga menunjukkan bahwa digital transformation tidak terbukti dapat memoderasi hubungan antara ESG Score, board size dan board meeting dengan financial performance. Namun variabel digital transformation terbukti dapat memoderasi hubungan antara woman on board dan financial performance.
PENGARUH KARAKTERISTIK BANK TERHADAP PROFITABILITAS BANK DI INDONESIA Eston, Maria Albertina Dewanti; Muslim, Ahmad; Widiastuti, Maria C
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4422

Abstract

Studi dilakukan dengan meneliti pengaruh karakteristik bank terhadap profitabilitas, diproksikan dengan Return on Assets, dengan rasio kecukupan modal, simpanan, pinjaman, likuiditas, kredit bermasalah, dan ukuran bank sebagai variabel independent serta moderasi kredit bermasalah terhadap modal. Hasil penelitian dengan menggunakan analisis regresi menunjukkan bahwa simpanan, pinjaman, kredit bermasalah dan ukuran bank memiliki efek signifikan terhadap profitabilitas, sedangkan rasio lain tidak berpengaruh. Temuan ini menunjukkan pentingnya pengelolaan dana pihak ketiga dan penyaluran kredit yang berhati-hati serta kecukupan asset bank untuk meningkatkan profitabilitas.
Co-Authors Ahmad Muslim Eston, Maria Albertina Dewanti Leon, Farah Margaretha Pertiwi, Silva Nurbaiti Saputra*, Justin