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All Journal Jurnal Ilmiah Akuntansi dan Humanika Sama Jiva Jnanam (International Journal of Social Studies)
Sugiantari, Ida Ayu Putu Ayunda Aprilia
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH ENVIRONMENT, SOCIAL, GOVERNANCE DAN INVESTMENT OPPORTUNITY SET TERHADAP KINERJA KEUANGAN DENGAN STICKY COST SEBAGAI PEMODERASI Sugiantari, Ida Ayu Putu Ayunda Aprilia; Werastuti, Desak Nyoman Sri; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.75299

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris: (1) pengaruh Environment, Social, Governance terhadap kinerja keuangan, (2) pengaruh Investment Opportunity Set terhadap kinerja, (3) pengaruh moderasi Sticky Cost terhadap pengaruh Environment, Social, Governance terhadap kinerja keuangan, (4) pengaruh moderasi Sticky Cost terhadap pengaruh Investment Opportunity Set terhadap kinerja keuangan. Populasi dalam penelitian ini yaitu perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia (BEI). Sampel dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi data panel dengan berbantuan software STATA. Hasil penelitian menunjukkan bahwa: (1) Environment, Social, Governance tidak berpengaruh signifikan terhadap kinerja keuangan. (2) Investment Opportunity Set tidak berpengaruh signifikan terhadap kinerja keuangan. (3) Sticky Cost tidak mampu memoderasi pengaruh Environment, Social, Governance terhadap kinerja keuangan. (4) Sticky Cost tidak mampu memoderasi pengaruh Investment Opportunity Set terhadap kinerja keuangan.
ESG AND TECHNOLOGY USE IN SMES: A FUTURE APPROACH TO GREEN INNOVATION Sugiantari, Ida Ayu Putu Ayunda Aprilia
International Journal of Social Studies Vol. 3 No. 2 (2025): Vol. 3 No. 2 2025
Publisher : Fakultas Dharma Duta UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/ijoss.v3i2.5626

Abstract

This study explains how green innovation and using new technology can help small and medium-sized businesses (SMEs) become more sustainable. As customers and government agencies push for more eco-friendly practices, SMEs are dealing with both difficulties and chances when it comes to adopting sustainable technologies. The research points out main challenges like expensive start-up costs and a lack of technical knowledge, but it also shows the long-term advantages, such as saving money and becoming more competitive. The paper uses a detailed review of existing research to find ways to overcome these challenges, stressing the need to include green technologies in how businesses operate. It also suggests that government help, like financial support and training programs, is important for creating an environment that encourages sustainable innovation. The study ends by saying that by using green innovation, SMEs can meet environmental rules and stand out in the market, which helps achieve bigger sustainability goals worldwide.
Concept and Implementation of ESG Based on Balinese Local Wisdom: Tri Hita Karana Sugiantari, Ida Ayu Putu Ayunda Aprilia; Keristina, Ni Made Deni
International Journal of Social Studies Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026)
Publisher : Fakultas Dharma Duta UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/ijoss.v4i1.6424

Abstract

This research argues that the basic principles of ESG are not new and can be interpreted through local wisdom. Discussions about ESG are often dominated by Western-centric approaches that fail to integrate local wisdom. This research draws on the Balinese Tri Hita Karana (THK) philosophy, which harmonizes the relationship between humans, God, others, and nature. The purpose of this research is to explore ESG concepts and practices based on local wisdom in Indonesia. This research can provide a more comprehensive understanding in developing ESG strategies that positively impact society and the environment, while maintaining sustainable relationships between companies and local communities. THK provides a more holistic and context-based sustainability framework by incorporating spiritual and cultural dimensions. The implementation of THK has been proven to enhance local economic diversification, cultural preservation, and stakeholder education, establishing a holistic sustainability benchmark for local, national, and global adaptation. To achieve its objectives, this study reviewed 10 local wisdom-based ESG articles with an Indonesian background. To identify relevant articles, the study evaluated the Scopus, Web of Science, and Google Scholar databases. This research focused on the ESG concept and its implementation based on Tri Hita Karana. The analysis revealed that ESG planning, implementation, and evaluation that consider local wisdom can result in sustainable ESG practices. This research will also assist future researchers in conducting local wisdom-based ESG research through the identified research gaps. Additionally, this study recommends collaborative and adaptive strategies for the government, industry, and community to further mainstream THK as a universal principle for inclusive and resilient sustainable business.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . I Putu Gede Diatmika Keristina, Ni Made Deni