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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pajak dan Keuangan Negara (PKN)
Daulay, Anggi Anugerah
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Economics, Econometrics & Finance

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State-Owned Or State-Owed? Evaluating Indonesia'S Divestment Returns From Pt Vale Indonesia Tbk Daulay, Anggi Anugerah; Qadri, Resi Ariyasa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.8491

Abstract

This study endeavors to predict and elucidate the prospective returns on governmental investments in the divestment shares of PT Vale Indonesia Tbk. Financial data were collated through the documentation technique, leveraging annual reports from the company. The financial information was subsequently analyzed employing a quantitative methodology"” specifically, the discounted cash flow model"”to ascertain the intrinsic value of the firm. The findings indicate that the intrinsic value of PT Vale Indonesia Tbk. surpasses its market price on the stock exchange, suggesting that the investment by the Indonesian government is poised to yield capital gains. However, the potential for dividend earnings appears limited due to the company's inconsistent history of dividend distribution. This research contributes to the enhancement of governmental investment strategies in divestment shares and provide valuation recommendations for PT Mineral Industri Indonesia, which has been designated by the Government of Indonesia to acquire shares in PT Vale Indonesia Tbk.
Menilik Manfaat Ekonomi dan Dampak Sosial Infrastruktur: Studi pada Proyek Bendungan Bagong di Kabupaten Trenggalek Fadli, Alif Muhammad; Daulay, Anggi Anugerah; Muhammad, Balya Mahbuby; Mulya, Sintia Ahla; Juwita, Syerlin; Sakira, Tasya Fitri
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 2 (2025): Jurnal Pajak dan Keuangan Negara: Maret 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v6i2.2928

Abstract

This research aims to identify the costs, economic benefits and social impacts of constructing Bagong Dam and determine the economic and social feasibility of building the dam. This research applies a mixed approach (quantitative-qualitative). The data collection method is carried out through literature review technique. This research shows that the construction of the Bagong Dam is economically feasible and will have an economic impact in the form of additional output, employment and increased workers' wages. The Bagong Dam also has social impacts, namely increasing community welfare, growth of the tourism sector in Trenggalek Regency, and reducing flood intensity. This research is expected to provide recommendations to the government in determining the economic and social feasibility of building Bagong Dam.
Does ESG Performance Have An Influence on Enterprise Value? Evidence from Indonesia Daulay, Anggi Anugerah; Wahyudi, Eri
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p100-117

Abstract

This study investigates the impact of environmental, social, and governance (ESG) performance on enterprise value in publicly listed companies in Indonesia. Using 69 firm-year observations with complete ESG scores from the Bloomberg Terminal from 2021 to 2023, panel data regression is employed for analysis, which incorporates Tobin's Q as the dependent variable, ESG scores as independent variables, and leverage, firm size, and return on equity as control variables. The results reveal that none of the ESG pillars environmental, social, or governance significantly affect enterprise value suggesting that ESG initiatives do not generate measurable financial benefits in the short run. These findings are consistent with time horizon theory, which suggests that ESG initiatives generate immediate costs while their value creation benefits materialize in the long run. The study presents empirical evidence that in the short-term context, ESG performance is not yet viewed as a value enhancing signal for investors in the Indonesian capital market, highlighting the need for further research over extended observation periods to capture long term sustainability impacts.
Co-Authors Fadli, Alif Muhammad Juwita, Syerlin Muhammad, Balya Mahbuby Mulya, Sintia Ahla Qadri, Resi Ariyasa Sakira, Tasya Fitri Wahyudi, Eri