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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Perspektif Akuntansi Journal of Food Safety and Processing Technology
Widyawati, Luluk
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management 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.
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.
Co-Authors Assidiqi, Ilham Lutfi Fadilah, Niken Ayu Nurfadhilah, Laila Puspita, Syifa Dyah Satria Putra