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All Journal International Journal of Environmental, Sustainability, and Social Science
Ida Ayu SURASMI
Warmadewa University, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

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The Influence of Accounting Understanding, Accounting Digitalization, and Human Resource Competence on the Quality of Financial Reports in Village Credit Institutions in Ubud District Ni Putu Intan MELANI; Komang Adi Kurniawan SAPUTRA; Ida Ayu SURASMI
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1278

Abstract

This research aims to determine the influence of accounting understanding, accounting digitalization, and human resource competence on the quality of financial reports at Village Credit Institutions in Ubud District. This research uses a quantitative approach with a population of 32 Village Credit Institutions in the Ubud District. The sampling technique used in this research is a saturated sampling technique (census) which aims to minimize and reduce the level of error in data collection so that the number of samples in this research is 32 Village Credit Institutions in the Ubud District area. The unit of analysis for this research is the organization represented by the head of the Village Credit Institution. The data collection method in this research uses a questionnaire method with multiple linear regression analysis techniques. The research results show that understanding accounting, digitalization of accounting, and human resource competency each have a significant positive effect on the quality of financial reports at Village Credit Institutions in Ubud District.
The Influence of Environmental, Social, and Governance (ESG) Disclosure on Financial Performance Nyoman Cantika DEWI; Ida Ayu SURASMI; Komang Adi Kurniawan SAPUTRA
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 1 (2025): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i1.1315

Abstract

The banking sector plays an instrumental role in maintaining the stability of the financial system through its crucial intermediary function between corporate entities and borrowers. Consequently, companies that actively engage in ESG disclosure tend to exhibit superior financial performance due to their ability to mitigate risks, enhance operational efficiency, and bolster their reputation. This study empirically examines the effect of environmental, social, and governance (ESG) disclosure on the financial performance of banking companies listed on the IDX for 2020–2023. Using purposive sampling, 96 companies were selected. Multiple linear regression analysis was applied. The results indicate that Environmental Disclosure has a positive and significant effect on Financial Performance, with a significance value of 0.000 < 0.05 and a positive regression coefficient of 4.134. Similarly, Social Disclosure positively and significantly affects Financial Performance, with a significant value of 0.0008 < 0.05 and a positive regression coefficient of 4.233. Governance Disclosure also has a positive and significant impact on Financial Performance, with a significance value of 0.0001 < 0.05 and a positive regression coefficient of 4.021. The Adjusted R² value of 0.568 indicates that 56.8% of financial performance is influenced by Environmental, Social, and Governance Disclosure, the remaining 43.2% is explained by external factors outside of this research.
The Role of Organizational Commitment in Mediating the Effect of Self-Efficacy and Work-Life Balance on Employee Performance at the Population and Civil Registration Office of Badung Regency Ni Putu Putri KRISNAYANTI; Ni Wayan SITIARI; Ida Ayu SURASMI
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 2 (2025): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i2.1336

Abstract

The existence of Civil Servants (PNS) in government agencies, as a cog in all government activities must be able to carry out duties and obligations based on a code of ethics that has been determined and regulated in government regulations. This study aims to analyze the effect of Self-efficacy and work-life balance on employee performance with organizational commitment as mediation. Data was collected using a questionnaire to 40 respondents who were employees of the Badung Regency Population and Civil Registry Office. Hypothesis testing is done using inferential analysis using PLS. The results showed that Self-efficacy has a positive and significant effect on employee performance and organizational commitment. Work-life balance has a positive and significant impact on employee performance and organizational commitment. Organizational commitment has a positive and significant effect on employee performance. In addition, organizational commitment can partially mediate the effect of Self-efficacy and work-life balance on employee performance.
The Role of Job Satisfaction in Mediating the Influence of Work Environment and Work Motivation on Employee Performance at Agung Bali Souvenirs in Badung Bali I Gusti Ayu Inten Miranti ARIMBAWA; Ni Luh Putu INDIANI; Ida Ayu SURASMI
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 3 (2025): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i3.1337

Abstract

Bali, as a prominent tourist destination, continues to experience growth in tourist visits, prompting the need for supporting facilities, including souvenir centers. Souvenirs play a vital role in tourism, and their high demand presents a promising business opportunity. With the increasing number of souvenir outlets, from traditional to modern, businesses must enhance their competitiveness by improving their human resources to achieve optimal performance. Therefore, this study aims to analyze factors affecting employee satisfaction and performance to support business goals. This study examines the mediating role of job satisfaction in the relationship between work environment, work motivation, and employee performance at Agung Bali Oleh-oleh, Badung, Bali. The study population includes all employees at Agung Bali Oleh-oleh in Badung. A sample of 70 respondents was selected using a questionnaire. Data analysis was conducted using Partial Least Squares (PLS) to test the hypotheses. Findings reveal that the work environment has a positive but insignificant effect on job satisfaction, while work motivation has a positive and significant impact. The work environment and work motivation both positively and significantly affect employee performance. However, job satisfaction has a positive but insignificant effect on performance and does not mediate the relationships between work environment or motivation and employee performance.
The Effect of Profitability and Firm Size on Firm Value with Capital Structure as a Mediating Variable Nyoman Cyntia Riesta UTAMI; I Made WIANTO; Ida Ayu SURASMI
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i4.1442

Abstract

The property sector can withstand economic crises. The contribution of the property industry as one of the leading sectors to drive the Indonesian economy's GDP. However, historical performance still does not show significant improvement in the property sector. So it is necessary to research to analyze the factors that affect firm value. This study aims to analyze the effect of profitability, company size, and capital structure on firm value. The population in this study amounted to 91 companies, namely all property and real estate companies listed on the Indonesia Stock Exchange in 2024. While sampling in this study used purposive sampling so 13 companies were obtained with 6 years of observation the amount of data in the study was 78 observations. The analysis technique used to answer the hypothesis is path analysis using SPSS. The results of this study indicate that profitability has a negative but insignificant effect on capital structure, firm size has a positive and significant effect on capital structure in the company, profitability has a positive and significant effect on firm value, firm size has a positive but insignificant effect on firm value, capital structure has a negative but insignificant effect on firm value, capital structure does not act as a mediator on the effect of profitability on firm value, and capital structure acts as a perfect mediation on the effect of firm size on firm value in the company.
Co-Authors I Gusti Ayu Inten Miranti ARIMBAWA I Made WIANTO Komang Adi Kurniawan Saputra Ni Luh Putu INDIANI Ni Putu Intan MELANI Ni Putu Putri KRISNAYANTI Ni Wayan SITIARI Nyoman Cantika DEWI Nyoman Cyntia Riesta UTAMI