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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Tanggap Masyarakat untuk Aksi dan Sinergi
Mutiara Ahmad Pabulo, Azfa
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Pengaruh Pengungkapan Environmental, Social Dan Governance Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Sektor Non-Keuangan Yang Terdaftar Di Bei Periode 2021-2022) Siti Sugiarti Labaco; Mutiara Ahmad Pabulo, Azfa
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4704

Abstract

Abstrack: The aim of the research is to analyze the influence of social, governance and environmental disclosure on the financial performance of non-financial companies. These three factors are measured using standard GRI index metrics, with financial performance as the dependent variable measured by ROA. Method: Quantitative data using a purposive sampling approach was used in the research, selecting 35 companies from the non-financial sector for the 2021-2022 period, thus obtaining 70 survey data samples. Multiple regression analysis method as a hypothesis test. Results: (1) ENV disclosure has no partial effect on the financial performance of the non-financial sector, with a sig value of 0.470 > 0.05. (2) SOC disclosure also has no partial effect on the financial performance of the non-financial sector, with a sig value of 0.725 which is > 0.05. (3) GOV disclosure does not show a partial influence on the financial performance of the non-financial sector, with a sig. 0.039 > 0.05.Conclusion: Based on partial test results, it shows that there is no significant influence between environmental, social and governance (ESG) disclosure variables on company financial performance in the non-financial sector. Keywords: Financial Performance, Environmental, Social, Governance, Company
Pengaruh Pengungkapan Environmental, Social Dan Governance Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Sektor Non-Keuangan Yang Terdaftar Di Bei Periode 2021-2022) Siti Sugiarti Labaco; Mutiara Ahmad Pabulo, Azfa
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4704

Abstract

Abstrack: The aim of the research is to analyze the influence of social, governance and environmental disclosure on the financial performance of non-financial companies. These three factors are measured using standard GRI index metrics, with financial performance as the dependent variable measured by ROA. Method: Quantitative data using a purposive sampling approach was used in the research, selecting 35 companies from the non-financial sector for the 2021-2022 period, thus obtaining 70 survey data samples. Multiple regression analysis method as a hypothesis test. Results: (1) ENV disclosure has no partial effect on the financial performance of the non-financial sector, with a sig value of 0.470 > 0.05. (2) SOC disclosure also has no partial effect on the financial performance of the non-financial sector, with a sig value of 0.725 which is > 0.05. (3) GOV disclosure does not show a partial influence on the financial performance of the non-financial sector, with a sig. 0.039 > 0.05.Conclusion: Based on partial test results, it shows that there is no significant influence between environmental, social and governance (ESG) disclosure variables on company financial performance in the non-financial sector. Keywords: Financial Performance, Environmental, Social, Governance, Company
Analisis Pelaksanaan Rapat Anggota Tahunan pada Koperasi Serba Usaha Syariah Mitra Madani Mutiara Ahmad Pabulo, Azfa
Tanggap Masyarakat untuk Aksi dan Sinergi Vol. 1 No. 01 (2025): Volume 01 Nomor 01 - Februari 2025
Publisher : TAM Global Insights - PT. Treeta Amanah Mandiri Group

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Koperasi Serba Usaha Syariah (KSUS) Mitra Madani telah melaksanakan Rapat Anggota Tahunan (RAT) untuk tahun buku 2024 dengan berbagai pencapaian dan evaluasi. Artikel ini bertujuan untuk menganalisis hasil RAT tersebut, termasuk pertumbuhan keuangan, program unggulan, serta tantangan yang dihadapi. Metode yang digunakan adalah analisis deskriptif berdasarkan laporan pertanggungjawaban pengurus dan pengawas. Hasil menunjukkan pertumbuhan positif dalam aspek keuangan dan pelayanan anggota, namun terdapat tantangan dalam meningkatkan partisipasi anggota dan inovasi usaha. Rekomendasi diberikan untuk meningkatkan kinerja koperasi di masa mendatang.
Co-Authors Siti Sugiarti Labaco