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All Journal Jurnal Ilmiah Akuntansi Kesatuan JURNAL ABDIMAS TRANSPORTASI & LOGISTIK
Purba, Okin
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Economics, Econometrics & Finance Transportation Other

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Sosialisasi Batas Aman Kecepatan Sepeda Motor pada Siswa SMAN 62, Jakarta Sidjabat, Sonya; Purba, Okin; Arofat, Osman
Jurnal Abdimas Transportasi & Logistik Vol. 3 No. 2 (2023): Oktober
Publisher : Institut Transportasi dan Logistik Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54324/j.atl.v3i2.1496

Abstract

Throughout 2023, Motorcycles became the highest contributor to accidents. Accidents are caused by the problem of indiscipline of motorists while driving, which begins with the behavior of violation of the order of passing traffic, and most of the victims are motorists who are still of productive age or students. So this community service aims to socialize the safe limit of motorcycle speed in students public high school 62, Jakarta. With the method of lectures, questions and answers, conducting pre and post-test, demonstrations and practice are given in the presentation of materials and pictures. The result of socializing the safe limits of this motorcycle speed was obtained a satisfaction score of 65% with a rating scale both for the facilitator and 65% for the material provided. The participants of the socialization understood the material provided by the speakers, this can be evidenced by the post-test results, which showed an average good score above 90%. Suggestions for future socialization can be organized with a longer duration, additional props and participants get a guide book.
Sustainability and Capital Structure: Financial Performance in Logistics Companies Sarosa, Nurmaria; Setiawan, Edhie Budi; Nofrisel, Nofrisel; Purba, Okin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3701

Abstract

The logistics and transportation sector plays a critical role in global and national supply chains but is also characterized by high energy consumption and environmental emissions. Despite the increasing adoption of Environmental, Social, and Governance (ESG) practices, empirical evidence on their financial implications in Indonesian logistics companies remains limited. This study examines the impact of ESG performance on corporate financial performance, measured by Return on Assets (ROA) and Return on Equity (ROE), with capital structure (Debt-to-Equity Ratio) as a control variable. Using panel data from 44 listed logistics companies in Indonesia over the period 2019–2023, this research employs Partial Least Squares Structural Equation Modeling (PLS-SEM) and multigroup analysis to compare national and multinational firms. The results indicate that environmental performance has a positive and significant effect on ROA, while social performance positively influences ROE. Conversely, governance performance shows a negative association with ROE, suggesting potential compliance and administrative cost trade-offs. The capital structure variable does not significantly affect financial performance. Furthermore, the ESG–financial performance relationship is stronger among multinational companies compared to national firms. These findings contribute to the sustainability accounting and corporate governance literature by demonstrating that selective ESG integration creates financial value in the logistics sector, particularly through environmental and social initiatives, while governance mechanisms should be implemented efficiently to avoid reducing operational and financial flexibility. The study provides implications for regulators, corporate managers, and investors in strengthening ESG-based financial and reporting strategies in emerging markets. Keywords: Environmental, Social, Governance, Financial Performance, Logistics Companies
Co-Authors Edhie Budi Setiawan, Edhie Budi Nofrisel, Nofrisel Osman Arofat, Osman Sarosa, Nurmaria Sidjabat, Sonya