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Rani Putri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Environmental, Social, Governance (ESG) Disclosure, dan Kinerja Keuangan Terhadap Return Saham Rani Putri; Finomia Honesty, Fiola; Nuri Honesty, Helga
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1990

Abstract

This study aims to examine the impact of environmental, social, and governance (ESG) disclosure and financial performance on stock returns. This research employs a quantitative approach. The research subjects are mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sample was selected using purposive sampling. The research sample obtained was 96 for a four-year research period. The data analysis employed in this study is multiple linear regression, conducted using SPSS version 26. The results of this study indicate that Environmental disclosure, Social disclosure, Governcance disclosure and return on assets do not have a significant influence on stock returns. Earnings per share has a positive influence on stock returns. This research contributes to the advancement of knowledge and insights in the field of accounting, as well as the factors influencing stock returns in the mining sector.future research should expand population and sample sizes beyond mining sector companies. Utilizing comprehensive ESG databases (e.g., MSCI ESG Ratings, Sustainalytics) and analizing additional factors like industry growth and company size to moderate ESG – return relationships is recommended  
Agrarian Conflict Dynamics: PT. Nafasindo through Dahrendorf’s Lens Rani Putri
Jurnal Transparansi Publik (JTP) Vol. 4 No. 2 (2024): Jurnal Transparansi Publik (JTP) - November 2024
Publisher : Program Magister Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jtp.v4i2.11650

Abstract

Agrarian conflict represents a form of social tension that reflects inequality in the control, utilization, and distribution of natural resources, particularly land. This study focuses on the conflict between the people of Aceh Singkil Regency and PT. Nafasindo, analyzed through the lens of Ralf Dahrendorf’s social conflict theory. The research employs a qualitative approach using the library research method. Data were obtained from secondary sources such as official documents, reports from land agencies, academic publications, and relevant media coverage. The analysis was conducted through the stages of data reduction, data presentation, and interpretive conclusion drawing to understand the social, legal, and political contexts surrounding the conflict.The findings indicate that the conflict began in 2006 and escalated in 2025 following the expiration of PT. Nafasindo’s Land Use Rights (HGU) covering an area of 3,007 hectares. The imbalance of authority between the company as the dominant group and the community as the subordinate group constitutes the main source of conflict. Within Dahrendorf’s theoretical framework, this conflict reflects the community’s effort to renegotiate power relations and demand agrarian justice. The study recommends resolving the conflict through participatory mediation and the reformulation of agrarian policies that uphold the social function of land.
Co-Authors Fiola Finomia Honesty Nuri Honesty, Helga