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All Journal Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Golden Ratio of Community Services and Dedication
Nochh, Muhammad Yamin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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Exploring Corporate Finance Dynamics: A Qualitative Study on Capital Structure, Firm Value, and Dividend Policies Rumasukun, Mohammad Ridwan; Nochh, Muhammad Yamin
Golden Ratio of Finance Management Vol. 4 No. 1 (2024): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i1.463

Abstract

This qualitative study delves into the intricate dynamics of capital structure, firm value, and dividend policies within the realm of corporate finance. The research aims to explore the factors influencing financial decision-making processes and their implications for firm performance and shareholder wealth maximization. Adopting a systematic literature review approach, the study synthesizes existing theoretical frameworks, empirical evidence, and alternative perspectives to provide a comprehensive analysis of the chosen topic. The research methodology involves data collection through academic databases and scholarly sources, followed by thematic analysis to identify recurring themes and patterns in the literature. The findings highlight the multifaceted nature of financial decision-making, challenging traditional theories such as the irrelevance theory and emphasizing the significance of alternative perspectives such as the pecking order theory, signaling hypothesis, and clientele effect. Moreover, empirical evidence suggests nonlinear relationships between capital structure, firm value, and dividend policies, indicating the influence of contextual factors such as industry dynamics, regulatory environments, and market conditions. The implications drawn from this study extend to both academia and practical applications, emphasizing the need for a nuanced understanding of corporate finance dynamics to inform theory, practice, and policy in the field. By embracing interdisciplinary perspectives, methodological pluralism, and a forward-looking orientation, researchers and practitioners can contribute to the continued evolution of corporate finance theory and practice, ultimately driving innovation, efficiency, and sustainability in the corporate sector.
Exploring Corporate Finance Dynamics: A Qualitative Study on Capital Structure, Firm Value, and Dividend Policies Rumasukun, Mohammad Ridwan; Nochh, Muhammad Yamin
Golden Ratio of Finance Management Vol. 4 No. 1 (2024): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i1.463

Abstract

This qualitative study delves into the intricate dynamics of capital structure, firm value, and dividend policies within the realm of corporate finance. The research aims to explore the factors influencing financial decision-making processes and their implications for firm performance and shareholder wealth maximization. Adopting a systematic literature review approach, the study synthesizes existing theoretical frameworks, empirical evidence, and alternative perspectives to provide a comprehensive analysis of the chosen topic. The research methodology involves data collection through academic databases and scholarly sources, followed by thematic analysis to identify recurring themes and patterns in the literature. The findings highlight the multifaceted nature of financial decision-making, challenging traditional theories such as the irrelevance theory and emphasizing the significance of alternative perspectives such as the pecking order theory, signaling hypothesis, and clientele effect. Moreover, empirical evidence suggests nonlinear relationships between capital structure, firm value, and dividend policies, indicating the influence of contextual factors such as industry dynamics, regulatory environments, and market conditions. The implications drawn from this study extend to both academia and practical applications, emphasizing the need for a nuanced understanding of corporate finance dynamics to inform theory, practice, and policy in the field. By embracing interdisciplinary perspectives, methodological pluralism, and a forward-looking orientation, researchers and practitioners can contribute to the continued evolution of corporate finance theory and practice, ultimately driving innovation, efficiency, and sustainability in the corporate sector.
Natural Capital Accounting as a Strategic Tool for Biodiversity Preservation in Resource-Intensive Firms Nochh, Muhammad Yamin
Golden Ratio of Community Services and Dedication Vol. 6 No. 1 (2026): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v6i1.1941

Abstract

This study examines the role of Natural Capital Accounting (NCA) as a strategic instrument for biodiversity preservation within resource-intensive firms, a sector characterized by significant ecological dependencies and impacts. The research aims to evaluate how NCA reshapes corporate governance, supports ecological risk management, and enhances biodiversity-related decision-making processes. Employing a qualitative research design through a systematic literature study, the analysis synthesizes theoretical contributions and empirical evidence from interdisciplinary scholarship in environmental accounting, ecological economics, and sustainability management. The methodological approach includes thematic content analysis of peer-reviewed studies, institutional reports, and contemporary policy frameworks to identify patterns in NCA implementation, operational challenges, and biodiversity outcomes. The findings reveal that firms adopting NCA meaningfully integrate ecological considerations into strategic planning, risk assessment, and performance evaluation, demonstrating clearer pathways toward biodiversity stewardship. However, the study also identifies significant methodological limitations, including data gaps, valuation complexities, and organizational constraints that hinder effective application. The results underscore that NCA contributes positively to biodiversity preservation when supported by strong governance structures, robust ecological data, and institutional commitment. The study concludes that NCA has considerable potential as a transformative sustainability tool, offering theoretical insights into multi-capital accounting and practical implications for aligning corporate operations with global biodiversity objectives.
Accounting for Social Impact: Measuring Labor Welfare and Fair Compensation in SDG-Based Reporting Nochh, Muhammad Yamin
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v5i2.1950

Abstract

This study examines the role of social impact accounting in measuring labor welfare and fair compensation within Sustainable Development Goal (SDG)-based reporting frameworks. The primary objective of the research is to analyze how labor welfare indicators and compensation equity are conceptualized, measured, and integrated into sustainability reporting, with particular emphasis on their alignment with SDG 8 on decent work and inclusive economic growth. Employing a qualitative research design grounded in an extensive literature-based analysis, the study synthesizes peer-reviewed academic research, international institutional reports, and global sustainability reporting standards to identify dominant measurement practices, conceptual patterns, and methodological gaps in existing approaches. The findings reveal that labor welfare and fair compensation have increasingly been recognized as material social indicators in sustainability reporting; however, their measurement remains fragmented and inconsistent across organizations and regions. While current reporting frameworks provide general guidance on labor-related disclosures, they lack standardized metrics capable of capturing complex dimensions such as psychosocial well-being, living wage adequacy, wage equity, and the conditions of non-standard employment. The analysis further demonstrates that firms with more comprehensive labor welfare disclosures tend to exhibit stronger organizational legitimacy, enhanced stakeholder trust, and improved alignment with SDG objectives, yet many disclosures remain symbolic rather than substantive. The study concludes that integrating structured and empirically grounded labor welfare and compensation indicators is essential for strengthening the credibility and comparability of SDG-based reporting. The findings contribute to sustainability accounting literature by emphasizing the need for standardized social impact metrics and provide practical implications for organizations, policymakers, and investors seeking to advance decent work, wage fairness, and inclusive growth within global sustainability agendas.
Co-Authors Rumasukun, Mohammad Ridwan