Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Indonesia Sosial Teknologi
Fredy Rizaldi
Universitas Esa Unggul, Indonesia
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Increasing the Effectiveness and Efficiency of Local MSME Consignment Cooperation with the Portal Vendor System Fredy Rizaldi; Agus Munandar
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.7057

Abstract

MSMEs have an important role in the Indonesian economy, but they face challenges in adapting to the digital era and establishing effective collaborations with retail companies. This study aims to develop and evaluate a vendor portal system that can overcome this challenge by increasing the effectiveness and efficiency of consignment cooperation between local MSMEs and retail companies. Using a qualitative descriptive method, this study analyzes the impact of the implementation of the vendor portal system on the consignment business process, including operational efficiency, transparency, and collaboration between the two parties. The results show that the vendor portal system has succeeded in improving operational efficiency, providing real-time transparency of sales and inventory data, and facilitating better communication between MSMEs and retail companies. In addition, this system also supports the government's program in encouraging MSMEs to "Go Digital" and "Upgrade Class".
Green Investment Policy as Moderator of ESG and Profitability on Value Relevance in Indonesian Coal Firm Fredy Rizaldi; Muhammad Fachruddin Arrozi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4314

Abstract

Growing sustainability awareness and regulatory pressure have encouraged coal companies to adopt ESG disclosure and green investment initiatives. However, empirical evidence on whether these practices enhance firm value remains inconclusive, particularly in emerging markets. Prior studies report inconsistent results regarding the value relevance of ESG disclosure and profitability, while the moderating role of Green Investment Policy (GIP) remains underexplored. Addressing this gap, this study examines the effect of ESG disclosure and profitability on the value relevance of accounting information, measured by Tobin’s Q, and investigates GIP as a moderating variable. Panel data were obtained from coal companies listed on the Indonesia Stock Exchange during 2019–2024 and analyzed using moderated regression analysis with robust standard errors. The findings reveal that ESG disclosure does not significantly affect firm value, either directly or when moderated by GIP. In contrast, profitability moderated by GIP shows a positive and significant effect, indicating that the market values profits more highly when they are strategically allocated to green investments. This study contributes to accounting and sustainability literature by demonstrating that green investment policy strengthens the value relevance of profitability, highlighting the importance of integrating financial performance with substantive sustainability strategies in carbon-intensive industries.
Co-Authors Agus Munandar Muhammad Fachruddin Arrozi