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All Journal JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JAKP (Jurnal Administrasi dan Kebijakan Publik) Dinamika Governance : Jurnal Ilmu Administrasi Negara SULUH: Jurnal Abdimas Jurnal Riset Akuntansi Politala Jurnal Akuntansi ASAWIKA: Media Sosialisasi Abdimas Widya Karya Jurnal Abdimas Kartika Wijayakusuma JIMEKA
Dewi Yuniarti Rozali, Rozmita
Universitas Pendidikan Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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DAMPAK SUSTAINABILITY REPORTING TERHADAP KINERJA PERUSAHAAN: A SYSTEMATIC LITERATUR REVIEW Muh. Fadhil Ramadhan; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.556

Abstract

Penelitian ini mengeksplorasi dampak Sustainability Reporting (SR) sebagai instrumen strategis dalam meningkatkan kinerja perusahaan, mengingat praktik pelaporan yang beragam dan hasil yang belum konsisten di literatur. Dengan mengadopsi metode Systematic Literature Review (SLR) berbasis PRISMA, studi ini menyeleksi 30 artikel empiris terbitan 2015–2025 dari database terakreditasi. Hasil analisis mengungkap bahwa efektivitas sustainability reporting sangat bergantung pada kualitas pengungkapan terutama materialitas ekonomi serta interaksi sinergis antara faktor internal (tata kelola, komitmen manajerial, kapasitas sumber daya) dan tekanan eksternal (regulasi, tuntutan stakeholder, assurance pihak ketiga). Selain itu ditemukan Teori Ambang Optimal Pengungkapan, yaitu efek positif sustainability reporting baru muncul setelah level tertentu tercapai, dan Model Sinergi Internal dan Eksternal, yang menegaskan perlunya keseimbangan antara kesiapan operasional perusahaan dan ekspektasi lingkungan). Studi ini menyimpulkan bahwa SR bukan sekadar kewajiban regulasi, melainkan fondasi penciptaan nilai jangka panjang ketika diintegrasikan secara strategis.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM KAREREUS hilmy, syafiq; Pakpahan, Feby Napa Caecylia; Haikal, Muhamad; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 10 No 1 (2025): Juni : Asawika
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v10i1.159

Abstract

Pendampingan penyusunan laporan keuangan sederhana pada UMKM Karereus bertujuan untuk meningkatkan kemampuan pemilik UMKM dalam mengelola keuangan usaha. Melalui metode pelatihan yang terstruktur dan praktis, pendampingan intensif, serta evaluasi berkala, pemilik UMKM, berhasil memahami dan menerapkan konsep dasar akuntansi. Selama kegiatan, UMKM Karereus mampu menyusun laporan arus kas, neraca, dan laporan laba rugi secara konsisten setiap bulan. Penggunaan laporan keuangan ini membantu dalam pengambilan keputusan bisnis yang lebih baik. Faktor-faktor kunci keberhasilan meliputi pendekatan praktis dalam pelatihan, penyediaan alat yang tepat, serta komitmen tinggi dari pemilik UMKM. Meskipun terdapat tantangan keterbatasan waktu, penyesuaian jadwal pelatihan membantu mengatasi hambatan tersebut. Hasil pendampingan menunjukkan bahwa metode yang diterapkan efektif dalam membantu UMKM Karereus mengelola keuangan mereka dengan lebih baik, diharapkan memberikan dampak positif yang berkelanjutan bagi perkembangan usaha mereka.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND CORPORATE VALUE: UNPACKING THE MODERATING EFFECT OF COMPANY SIZE Mulyana, Dendi; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Ekonomi dan Bisnis Airlangga Vol. 35 No. 1 (2025): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V35I12025.147-165

Abstract

Introduction: This study endeavours to analyse the effect of environmental, social, and governance (ESG) performance on corporate value and determines whether company size can affect this outcome. Methods: This quantitative research was conducted across five Southeast Asian (ASEAN) countries over four periods, from 2020 to 2023. The sample comprises 361 companies, selected using a purposive sampling technique, resulting in a total of 1,444 observations. The study employs moderated regression analysis (MRA) of panel data. Results: The findings reveal that ESG performance unfavourably affects corporate value. However, company size mitigates this unfavourable effect, as evidenced by its substantial favourable moderating role. Further analysis at the country level shows consistent results in Indonesia, Malaysia, and Thailand. In contrast, ESG performance does not substantially affect corporate value in Singapore and the Philippines, nor does company size have a notable moderating effect. Conclusion and suggestion: This study underscores the significance of integrating ESG policies into corporate strategies, especially for larger corporations. Smaller firms may need to focus on cost-effective initiatives or seek support to scale their ESG efforts. For policymakers, the study underscores the necessity of enhancing support through transparency, fiscal incentives, and regulations to promote ESG awareness and implementation, particularly in countries where the effect of ESG is limited.
Pengaruh Implementasi Kebijakan Pemerintah Finlandia Terkait Oxford Coronavirus Government Response Tracker (OxCGRT) Terhadap Penanganan COVID-19 Sigalingging, Trinita Estetika; Rozali, Rozmita Dewi Yuniarti
Jurnal Administrasi dan Kebijakan Publik Vol. 5 No. 2 (2020): Oktober
Publisher : Laboratorium Administrasi Publik FISIP Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jakp.5.2.155-172.2020

Abstract

This study aims to determine the effect of policies issued by the Finnish government to deal with the Covid-19 pandemic. Through analysis, the enforcement of policies related to OxCGRT can have an impact regarding the handling of Covid-19. These impacts include the suppression of the growth rate of Covid-19 cases, an increase in the recovery of Covid-19 cases, as well as other impacts related to Finnish governance. The method used in this study is library research. Based on research that has been done, can be concluded that the Finnish government has implemented good governance in terms of handling this Covid-19 case with the implementation of all existing policies such as the closure of educational facilities and workplaces, cencelation of events and public meetings, closure of all non essential businesses, travel restrictions, policies to conduct testing, and stay at home policies. The implication of this study is as consideration for every element in a country to handle the Covid-19 case. The limitation of this study is the lack of literature on this topic so researchers are quite difficult to obtain data.
PENERAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN: SEBUAH TINJAUAN LITERATUR Agisti, Chika Almalia; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.34466

Abstract

The purpose of this study is to investigate the implementation of Environmental, Social, and Governance (ESG) practices on corporate performance using a systematic literature review approach. The urgency of this research stems from the growing global emphasis on sustainability and the inconsistent findings of previous studies regarding the impact of ESG implementation on corporate performance. This study addresses the gap by providing a comprehensive review that encompasses various contexts and geographical backgrounds. A qualitative methodology is adopted, conducting an extensive review of studies from both developed and developing countries. The articles were selected based on specific inclusion and exclusion criteria from databases such as Scopus and Google Scholar. The literature review indicates that most studies find ESG implementation can enhance corporate performance. However, some studies report that ESG implementation may reduce performance, while others find no significant effect. These variations are influenced by geographical context (developed and developing countries) and the presence of moderating variables such as Governance mechanisms, sustainability strategies, and stakeholder engagement, which affect the strength and direction of ESGs impact on performance. Furthermore, the studies generally identify Governance as the most influential dimension, followed by environmental and social factors. This study offers valuable insights for companies, policymakers, and investors to understand better how strategic ESG integration can enhance corporate performance.
Co-Authors Agisti, Chika Almalia Alfian, Rizal Aristanti Widyaningsih Cahyana, Tiara Putri Elysia, Yasinta Gita Fauzan Prasetia, Irsyad Fitri Hanifah Hermayanti, Salma Nur hilmy, syafiq Mohammad, Jabbaar Muh. Fadhil Ramadhan Muhamad Haikal Mulyana, Dendi Nabila Siti Nur Fadhilah Pakpahan, Feby Napa Caecylia Pardede, Joe Putra Pratama Sari, Septhia Ratna Sigalingging, Trinita Estetika Syifa Khairunnisa Trinita Estetika Sigalingging