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All Journal Journal of Economics, Business, & Accountancy Ventura Inovasi: Jurnal Ilmiah Ilmu Manajemen Perspektif Akuntansi Equity Journal of Food Safety and Processing Technology
Luluk Widyawati
Universitas Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Social Sciences Other

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Understanding the ESG and Financial Performance Relationship: Different Metrics Matters Widyawati, Luluk
Perspektif Akuntansi Vol 7 No 3 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i3.p298-314

Abstract

Studies on the relationship between environmental, social, and governance (ESG) and a firm's financial performance remain largely inconclusive. This study attempts to provide empirical evidence that the disagreement among ESG ratings lead to the different results of firm-level studies on the relationship between ESG and financial performance. Tests of multiple models using different ESG rating uncover three types of variations: statistical significance, directionality, and magnitude. This study also indicates that the effect is greater in studies on accounting-based financial performance measures and studies applying composite ESG score. Social dimension consistently presents the highest number of variations compared to environmental and governance dimensions.
Eco-Efficiency Assessment at XYZ Hospital: An Analysis Using the Data Envelopment Analysis Method Putra, Satria; Widyawati, Luluk
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p7-20.46719

Abstract

This study evaluates the eco-efficiency of Hospital XYZ, identifying strengths and areas for improvement in resource use, waste management, and compliance with environmental policies to support sustainability efforts. A combination of Data Envelopment Analysis (DEA) and Importance-Performance Analysis (IPA) is used. DEA measures eco-efficiency quantitatively using resource inputs and economic outputs, while IPA assesses the perceived importance and performance of environmental management practices through interviews with hospital management. DEA reveals fluctuations in eco-efficiency due to factors like resource use, waste production, and occupancy rates. IPA identifies gaps in waste segregation, energy conservation, and policy compliance. Recommendations include optimizing resource use, enhancing waste management, and strengthening sustainability-focused policies and practices.
ESG and Financial Performance: The Moderating Role of Intellectual Capital Puti Azzahra Vania Eriany; Luluk Widyawati
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.8901

Abstract

Public awareness of social and environmental challenges has raised attention to ESG issues around the world.  This study aims to empirically examine the effect of ESG on corporate financial performance with the moderating role of intellectual capital and its components human capital, structural capital, and relational capital. ESG measurement is measured by ESG score, financial performance is measured by ROA and Tobins'Q, and intellectual capital is measured by VAIC. The research was conducted on 424 samples of companies in ASEAN-5 countries (Indonesia, Malaysia, Singapore, Thailand, Philippines) obtained through puposive sampling technique with the research period 2019-2022. The results prove that ESG is positively related to financial performance on the proxy of ROA. Intellectual capital strengthens the relationship between ESG and corporate financial performance on ROA and Tobins'Q proxies. Structural capital strengthens the relationship between ESG and financial performance on the Tobins'Q proxy. Relational capital strengthens the relationship between ESG and corporate financial performance on the ROA proxy. Meanwhile, human capital weakens the relationship between ESG and corporate financial performance.   Keywords: ESG, Financial Performance, ROA, Tobins’Q, Intellectual Capital, Human Capital, Structural Capital, Relational Capital
ARTIKEL REVIEW: PENGARUH VARIASI SUHU DAN LAMA PENYANGRAIAN TERHADAP SIFAT FISIK, KIMIA, DAN ORGANOLEPTIK PADA BIJI KOPI ARABIKA Nurfadhilah, Laila; Widyawati, Luluk; Fadilah, Niken Ayu; Puspita, Syifa Dyah; Assidiqi, Ilham Lutfi
Journal of Food Safety and Processing Technology (JFSPT) Vol. 2 No. 2 (2025): April 2025
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jfspt.v2i2.8996

Abstract

Suhu dan waktu merupakan faktor penting dalam proses penyangraian kopi yang memengaruhi karakteristik fisik dan kimia dari kopi Arabika. Hasil penelitian mengindikasikan bahwa semakin rendah kadar air dalam biji kopi, semakin panjang masa simpannya. Selain itu, proses penyangraian juga menurunkan kandungan kafein dalam kopi. Suhu yang lebih tinggi serta durasi penyangraian yang lebih lama mampu memecah lebih banyak senyawa aktif, yang pada akhirnya memengaruhi aroma, rasa, dan warna kopi. Kombinasi suhu dan waktu penyangraian yang bervariasi menghasilkan karakteristik organoleptik yang berbeda pada kopi Arabika.
Quality Improvement of Wastewater Treatment in the Sewage Treatment Plant Using Six Sigma Methodology Novero Manarihon Hutasoit; Luluk Widyawati
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5486

Abstract

Indonesia has facing global challenges related to water issues, such as clean water scarcity, unequal access to services, and suboptimal infrastructure development. Collaborative efforts by institutions, community, and the government are needed to increase awareness and knowledge of wastewater treatment to produce water quality that meets quality standards. PT BCD, a wastewater treatment service provider, prioritizes water quality to meet customer satisfaction. This study aims to analyze continuous improvement efforts for management in resolving water treatment quality issues to achieve maximum production efficiency and profit. This study is quantitative and qualitative using the Six Sigma method using the DMAI (Define, Measure, Analyze, and Improve) framework for the period of August and September 2025. The analysis results show that the sigma value of water quality in August and September 2025 is 2.88 and 2.78 of the expected 6 sigma (zero defect) value. The sigma value affects revenue due to defect costs or Cost of Poor Quality by >40%. Fishbone diagram analysis identified eight categories of critical factors causing defects: machine, method, human, communication, material, regulatory/legal, technological, and environmental factors. Improvement proposals were generated through an impact-effort matrix analysis to determine the most prioritized actions based on impact and ease of implementation.
Co-Authors Assidiqi, Ilham Lutfi Fadilah, Niken Ayu Novero Manarihon Hutasoit Nurfadhilah, Laila Puspita, Syifa Dyah Puti Azzahra Vania Eriany Satria Putra