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All Journal Jurnal Manajemen Bisnis Kiat Bisnis Jurnal Penelitian Ekonomi dan Bisnis JBTI : Jurnal Bisnis : Teori dan Implementasi Riset Akuntansi dan Keuangan Indonesia Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT International Journal of Economics, Business and Accounting Research (IJEBAR) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan Jurnal Masyarakat Indonesia Widya Dharma Journal of Business Journal of Business on Hospitality and Tourism Journal of Economics, Business, Accounting and Management Jurnal Pengabdian Widya Dharma JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi
Syska Lady Sulistyowatie
Universitas Widya Dharma Klaten
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
Tangible Deficits and Tourist Dissatisfaction: Diagnosing Service Gaps in an Emerging Indonesian Coastal Tourism Village Nugrahani, Cahaya; Haris, Abdul; Nugroho, Arif Julianto Sri; Tasari; Marjukah, Anis; Darmo, M Pujo; Sulistyowatie, Syska Lady
Journal of Business on Hospitality and Tourism Vol. 11 No. 1 (2025): June 2025
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22334/jbhost.v11i1.388

Abstract

Community-based tourism (CBT) is promoted across Indonesia as a vehicle for rural economic revitalization and post-pandemic recovery. Yet, its success hinges on service quality—a dimension often overlooked in emerging destinations. This study employs the SERVQUAL model to assess the service quality gap at Jatimalang Beach Tourism Village, Purworejo Regency, Central Java. A purposive sample of 108 domestic and international tourists completed a structured survey measuring expectations and perceptions across five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. Findings reveal a significant overall negative gap (M = –87.27), with tangibles exhibiting the largest deficit (M = –145.50), followed by reliability (–94.12) and empathy (–88.36). Results indicate systemic service underperformance, driven primarily by inadequate physical infrastructure. The study concludes that CBT initiatives lacking investment in tangible assets risk failing to meet tourist expectations, undermining sustainability and competitiveness. Strategic recommendations include prioritizing infrastructure upgrades and service training to align with post-pandemic tourist demands for safety, hygiene, and authenticity.
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.
Co-Authors Abdul Hadi Hari Abdul Haris Anis Marjukah Arif Julianto Sri Nugroho, Arif Julianto Sri Cahaya Nugrahani Darmo, M Pujo Dharmo, Pujo Hartanto Hersulastuti Ike Anisa Imam Santosa Istri Sulistyowati Jajang Susatya Maulida, Yunita Ivi Pahlevi, Reza Widhar Paramita Lea Christanti Pratomo, Sigit Adhi Reza Widhar Pahlevi Reza Widhar Pahlevi, Reza Widhar Rifqi Syarif Nasrulloh Rismanto Gatot Trisilo Rizky Windar Amelia Rizky Windar Amelia Sigit Adhi Pratomo Suranto, Much Tasari, Tasari Trisilo, Rismanto Gatot Wicaksana, Aditya Pandu Winarno Heru Murjito Wulandari, Dewi Muharromah Zulvina, Desi