Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business
Rossa, Vidya Dharma
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
Pengungkapan Environmental Social Governance (ESG) Terhadap Nilai Dan Kinerja Perusahaan di Indonesia Anita, Anita; Hernawati, Erni; Rossa, Vidya Dharma
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.472

Abstract

Environmental social governance (ESG) is a criterion used to measure the sustainability of a company and is often a reference for investors in choosing investor decisions because companies with good ESG tend to have good performance. This research aims to determine the effect of environmental social governance (ESG) disclosure on company value and company performance in Indonesia. Researchers use secondary data sources in the form of financial reports with data collection techniques, namely documentation. The population of this research is 22 companies listed on the IDX that have the highest ESG scores in the 2021-2023 period with a total sample of 54 data. The sampling technique uses purposive sampling. The data analysis method used in this research is a quantitative analysis technique with multiple regression hypothesis testing, which is processed with the help of the Statistical Product and Service Solution (SPSS) data processing software program version 25. The results of hypothesis testing show that environmental social governance (ESG) is not effect on firm value, and environmental social governance (ESG) also has no effect on company performance in Indonesia.
Tantangan Kinerja Keberlanjutan pada Tepi Coffee Fauziyah, Alifah Hafidz; Azahra, Athiyyah Raras; Hidayat, Meyva Ashilah; Rossa, Vidya Dharma; Nugroho, Dwiyanjana Santyo
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2721

Abstract

Penelitian ini membahas tantangan keberlanjutan yang dihadapi Tepi Coffee, sebuah usaha mikro kecil menengah (UMKM) di sektor coffee shop. Penelitian ini menggunakan metode kualitatif.  Fokus utama penelitian adalah analisis tantangan pada aspek ekonomi, sosial, dan lingkungan, serta strategi keberlanjutan yang diterapkan oleh Tepi Coffee. Hasil penelitian menunjukkan bahwa biaya tambahan untuk praktik keberlanjutan menjadi hambatan utama, terutama karena jumlah pelanggan yang masih terbatas. Selain itu, tantangan dalam rantai pasok menambah kompleksitas implementasi keberlanjutan. Strategi keberlanjutan Tepi Coffee saat ini berfokus pada stabilitas ekonomi jangka pendek melalui peningkatan penjualan dan profitabilitas. Kolaborasi dengan berbagai pihak disarankan untuk membantu UMKM mengatasi tantangan ini dan meningkatkan kinerja keberlanjutan secara bertahap.
Co-Authors Anita Anita Azahra, Athiyyah Raras Fauziyah, Alifah Hafidz Hernawati, Erni Hidayat, Meyva Ashilah Nugroho, Dwiyanjana Santyo