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Artificial Intelligence and ESG Performance: Empirical Evidence from Indonesia-Listed Company Rizky Windar Amelia; Abdul Hadi Hari; Syska Lady Sulistyowatie
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2656

Abstract

Artificial intelligence (AI) quick development has become a major factor in determining how well businesses perform in terms of environmental, social, and governance (ESG). The rapid development of AI is reshaping the global economic, and also social structure, and its wide application empowers the sustainable development of enterprises. This research aims to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on mining sector companies in Indonesia, yielding 225 observational data points. A multivariate analysis was performed utilising partial least squares structural equation modelling (PLS-SEM) to assess the hypothesis. The research findings from hypothesis testing demonstrate that performance, firm size, debt to assets ratio, and also return on equity have a significant positive impact on firm value of mining sector companies. Furthermore, the impact of AI adoption on firm value can be more effectively mediated by ESG performance. By serving as a strategic resource, increasing productivity, and promoting sustainability to satisfy stakeholder expectations, AI improves ESG performance and raises business value. For AI-driven company sustainability, this research promotes standardized policies, management integration, and government support.
INNOVATION OF BUSINESS AND ENVIRONMENTAL PERFORMANCE IN KEBON INDAH BATIK ASSOCIATION KLATEN: THE IMPACT OF TRANSFER OF KNOWLEDGE AND QUALITY MANAGEMENT Sulistyowatie, Syska Lady; Pahlevi, Reza Widhar
Jurnal Manajemen Bisnis Vol. 10 No. 2: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.10178

Abstract

The creation of environmental performance is not only influenced by aspects of innovation but also the need for quality management to improve competitiveness and create competitive advantage. This research was conducted at the Kebon Indah Batik Association in Bayat, Klaten, Central Java. Kebon Village is one of the centers of written batik using natural dyes. At present, five batik groups have been formed, consisting of 169 members, including Sidoluhur, Nusa Indah, Nuju Makmur, Sido Makmur, and Tsp Mukti and this research is aimed at determining the effect of knowledge transfer and quality management on environmental performance through innovation. This study uses primary data sources namely all members of the Kebon Indah Batik Association in Bayat, Klaten, Central Java. The data collection at an early stage were collected through an independent questionnaire, to analyze the conditions of the organization mapping, especially relating to the transfer of knowledge, quality management of environmental performance through innovation. The data was analyzed by using SPSS Path Analysis model. The results of the study showed that knowledge transfer and quality management influence environmental performance and innovation. Innovation has an influence on environmental performance. Based on the results of the path analysis that there is an influence between knowledge transfer on environmental performance through innovation and there is an influence between quality management on environmental performance through innovation. Innovation bridges the role of knowledge transfer on environmental performance.
ANALYSIS OF BEGINNER INVESTOR BEHAVIOR IN CHOOSING FOREX AND STOCK INVESTMENTS: A THEORY OF PLANNED BEHAVIOR PERSPECTIVE Rismanto Gatot Trisilo; Syska Lady Sulistyowatie; Rizky Windar Amelia
Widya Dharma Journal of Business - WIJoB Vol. 5 No. 1 (2026): APRIL 2026
Publisher : FAKULTAS EKONOMI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v5i1.618

Abstract

The rapid growth of beginner investors in Indonesia demonstrates a significant shift in financial market participation. However, beginner investors' investment decisions regarding forex and stock instruments are often not entirely rational and are more influenced by psychological factors, social pressures, and behavioral biases. This study aims to analyze the influence of herding behavior, risk attitude, and overoptimism on beginner investors' decisions in choosing forex or stock investments, as well as to examine the role of intention as a predictor of actual behavior according to the Theory of Planned Behavior (TPB) framework. The research employs a quantitative approach using a questionnaire survey of 140 beginner investors in Indonesia. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results show that all hypotheses are accepted: herding behavior (β=0.221; t=2.891; p=0.004), risk attitude (β=0.320; t=3.745; p=0.000), overoptimism (β=0.316; t=3.612; p=0.000), and intention (β=0.823; t=11.245; p=0.000) have positive and significant effects on beginner investors' decisions, with intention being the strongest predictor. This research strengthens the behavioral finance literature and extends the TPB model in the context of investment decision-making.
PENINGKATAN EKONOMI KREATIF DARI LIMBAH MINYAK JELANTAH MENJADI LILIN AROMATERAPI DI DESA JETIS KECAMATAN KLATEN SELATAN KABUPATEN KLATEN Syska Lady Sulistyowatie; Rizky Windar Amelia; Rismanto Gatot Trisilo; Sigit Adhi Pratomo
WIDHARMA - Jurnal Pengabdian Widya Dharma Vol. 5 No. 02 (2026): Agustus 2026
Publisher : LPPM Universitas Widya Dharma Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/widharma.v5i02.582

Abstract

The increasingly advanced development of the times requires people to be able to create creativity in order to meet their daily needs or even increase their income. One example of waste that can be reused is household waste that is difficult to decompose, namely used cooking oil. Processing used cooking oil into other useful products, such as aromatherapy candles, can be done by adding several ingredients such as stearin and essential oils. The purpose of this community service activity is to transform used cooking oil waste into aromatherapy candles that have economic value. This activity was carried out through training for PKK members in Jetis Village, South Klaten District, Klaten, to make aromatherapy candles directly. This effort is intended to reduce used cooking oil waste by turning it into useful products with economic value.The marketing of aromatherapy candle products can be done both offline and online, such as through platforms like Shopee, Lazada, TikTok, and others