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All Journal Kinerja Jurnal Ilmiah Ekonomi Islam EkBis: Jurnal Ekonomi dan Bisnis INCOME : Jurnal Akuntansi dan Keuangan
Lestari, Nimas Dewi
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Economics, Econometrics & Finance Environmental Science Social Sciences

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The Impact of ESG Performance on Firm Value with Moderation of Corporate Sustainable Growth Rate (Study on JII Indexed Companies for the 2021-2023 Period) Lestari, Nimas Dewi; Wahyuni, Nanik; Meldona, Meldona
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15069

Abstract

The value of a company reflects investors’ perception of the effectiveness of management in utilizing the company's resources in the present and future. This study aims to investigate the impact of environmental, social, and governance (ESG) performance, as represented by ESG Risk Rating, on firm value, with the sustainable growth rate (SGR) acting as a moderating factor. The study adopts a quantitative approach, using the moderated regression analysis (MRA) method. The research focuses on companies listed on the Jakarta Islamic Index (JII) during the 2021-2023 period. The findings indicate that ESG performance significantly influences firm value, and the sustainable growth rate (SGR) can moderate the relationship between ESG performance and firm value for companies listed on the JII during the 2021-2023 period. This study concludes that the level of ESG performance of companies proxied by ESG Risk rating is one of the factors that must be considered in making investments. In addition, the company's sustainability growth rate is important when making investments in the long term. This research provides important implications for company management and investors in making strategic decisions related to ESG and sustainable growth so that they can achieve optimal long-term value.
The Effect of Internal Bank Aspects to Sharia Bank Performance with Financing Risk as Mediator Lestari, Nimas Dewi; Qanita, Ariza; Suyuti, Mufit; Prajawati, Maretha Ika; Ningtyas, Mega Noerman
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.2.2279

Abstract

This study aims to examine the factors that affect financing risk and its influence on the financial performance (profit) of Islamic banking in Indonesia. The study includes an overview of internal conditions including capital elements and bank operating costs. This study uses a quantitative method with a path analysis approach. The object of study is Islamic general banking in Indonesia which is registered with the Financial Services Authority (OJK) for the 2019-2023 period. The sampling technique uses the purposive sampling technique with a total sample of 9 Islamic commercial banks in Indonesia. The results of this study show that CAR has a significant effect on NPF, OER does not have a significant effect on NPF, directly CAR and NPF do not have a significant effect on ROA, directly OER has a significant effect on ROA, indirectly through NPF, CAR and OER do not have a significant effect on ROA. The results of this study conclude that Islamic public banks in Indonesia must be able to efficiently manage capital reserves and company operating costs. This aims to maintain the stability of banking performance and ensure that Islamic banks can mitigate the level of risk that occurs in banking operational activities.
The Impact of ESG Performance on Firm Value with Moderation of Corporate Sustainable Growth Rate (Study on JII Indexed Companies for the 2021-2023 Period) Lestari, Nimas Dewi; Wahyuni, Nanik; Meldona, Meldona
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15069

Abstract

The value of a company reflects investors’ perception of the effectiveness of management in utilizing the company's resources in the present and future. This study aims to investigate the impact of environmental, social, and governance (ESG) performance, as represented by ESG Risk Rating, on firm value, with the sustainable growth rate (SGR) acting as a moderating factor. The study adopts a quantitative approach, using the moderated regression analysis (MRA) method. The research focuses on companies listed on the Jakarta Islamic Index (JII) during the 2021-2023 period. The findings indicate that ESG performance significantly influences firm value, and the sustainable growth rate (SGR) can moderate the relationship between ESG performance and firm value for companies listed on the JII during the 2021-2023 period. This study concludes that the level of ESG performance of companies proxied by ESG Risk rating is one of the factors that must be considered in making investments. In addition, the company's sustainability growth rate is important when making investments in the long term. This research provides important implications for company management and investors in making strategic decisions related to ESG and sustainable growth so that they can achieve optimal long-term value.
The Effect of Communication Effectiveness and Service Excellence in Achieving Customer Intimacy: Customer Knowledge as Moderating Lestari, Nimas Dewi
KINERJA Vol. 29 No. 1 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i1.8663

Abstract

Customer intimacy is a business strategy that is implemented by giving high attention to the strategy of marketing relationships. In the long term, customer intimacy can positively impact a company. There are several ways to increase customer intimacy. Some of them are through effective communication, service excellence, and customer knowledge. Bank Syariah Indonesia is one of the banks that implement a service excellence strategy for customers, and even Bank Syariah Indonesia has won awards in the field of service excellence. The purpose of this survey is to determine the effect of effective communication and service excellence in increasing customer intimacy through the moderating of variable customer knowledge. This research uses quantitative methods. Sampling in this study used snowball sampling techniques, with a total sample of 100 customers. The results of this study indicate that communication effectiveness and service excellence have a significant effect on increasing customer intimacy, and communication effectiveness has no effect on customer intimacy with variable moderation customer knowledge, and service excellence has a significant positive effect on increasing customer intimacy with moderation variable customer knowledge. This research is expected to provide benefits for various parties in improving the quality of interaction between banks and customers, to create closer and more sustainable relationships, emphasizing the need to implement service excellence to create a positive customer experience and increase loyalty, and optimizing the use of customer knowledge to adjust service and communication strategies to suit customer needs better.
PENGARUH VARIABEL ISLAMIC SOCIAL REPORTING (ISR) DAN RETURN ON EQUITY (ROE) TERHADAP RETURN SAHAM MELALUI VARIABEL INTERVENING BETA SAHAM Lestari, Nimas Dewi; Zulianto, Aris; Hulaika, Mifta
Income Vol 4 No 1 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i1.171

Abstract

Investor menginvestasikan modalnya dengan harapan memperoleh keuntungan (return) sebanyak-banyaknya. Namun, selain mendapatkan return investor juga akan mendapatkan risiko akibat faktor eksternal maupun internal emiten. Oleh karena itu, investor perlu menganalisa suatu emiten sebelum melakukan investasi, baik dari segi internal maupun eksternal emiten. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh variabel Islamic Social Reporting (ISR) dan Return on Equity (ROE) secara langsung terhadap return saham dan secara tidak langsung terhadap return saham melalui variabel intervening beta saham pada perusahaan sektor perindustrian yang tercatat di ISSI periode 2018-2020. Penelitian ini menggunakan pendekatan kuantitatif. Proses pengambilan sampel menggunakan teknik purposive sampling, dengan total sampel sebanyak 66 perusahaan sektor perindustrian. Metode analisis data yang digunakan yaitu uji path analysis. Hasil dari penelitian ini menunjukkan bahwa (1) ISR tidak memiliki pengaruh positif signifikan terhadap beta saham (2) ROE tidak memiliki pengaruh yang signifikan terhadap beta saham (3) ISR tidak memiliki pengaruh positif signifikan terhadap return saham (4) ROE memiliki pengaruh yang signifikan terhadap return saham (5) Beta saham tidak memiliki pengaruh yang signifikan terhadap return saham (6) ISR tidak memiliki pengaruh signifikan terhadap return saham melalui variabel intervening beta saham (7) ROE tidak memiliki pengaruh signifikan terhadap return saham melalui variabel intervening beta saham
Co-Authors Hulaika, Mifta Maretha Ika Prajawati Mega Noerman Ningtyas Meldona Nanik Wahyuni ‎ Qanita, Ariza Suyuti, Mufit Zulianto, Aris