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All Journal Jurnal Kolaboratif Sains Ekopedia: Jurnal Ilmiah Ekonomi
Lusiana Desy Ariswati
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 Sustainable Financial Management Practices and Firm Value: Evidence from Environmentally Responsible Companies in Indonesia Chandika Mahendra Widaryo; Margareth Henrika; Lusiana Desy Ariswati; Muhammad Ramadhani Kesuma; Ellen D. Oktanti Irianto
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.9520

Abstract

This study examines how sustainable financial management practices (SFMP) influence firm value in environmentally responsible companies in Indonesia using a phenomenological qualitative approach. The research explores managers’ lived experiences in implementing green capital budgeting, green financing, and green investment, and how these practices shape long-term value creation. Data were gathered through in-depth semi-structured interviews with finance managers, sustainability officers, and key decision-makers, supported by document analysis and limited observations.The findings show that sustainability is embedded in financial decision-making, where investment evaluations consider environmental impact, regulatory compliance, and long-term ecological benefits. Green financing appears as both a structural challenge and a strategic facilitator. While strict ESG requirements demand extensive documentation and verification, they also provide lower capital costs and serve as external validation of sustainability commitments.The study further reveals that green investments are viewed as essential for reducing regulatory and environmental risks, enhancing corporate reputation, and attracting ESG-oriented investors. A cultural shift is evident within firms, characterized by cross-department collaboration, transparency, and a managerial mindset oriented toward sustainability in financial decisions. These changes reinforce governance structures and support institutionalization of sustainability across business functions.Overall, SFMP are perceived to enhance firm value by improving reputation, lowering long-term risks, strengthening investor confidence, and increasing organizational resilience in dynamic regulatory environments. The study concludes that sustainability-driven financial practices play a transformative role in shaping corporate strategy, governance, and market positioning.
Navigating Digital Business Performance : A Bibliometric Exploration and Integrated Evaluation Framework Adelia, Ajeng; Muhammad Haikal Rahman; Muhammad Wizdan Muthahari; Fasya Laras Pramisya; Lusiana Desy Ariswati; Muhammad Ramadhani Kesuma
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/yxfn4k21

Abstract

In order to capture the complex dynamics of platform ecosystems, digital transformation necessitates advanced performance measurements; nevertheless, Indonesia still relies on antiquated traditional measures that are unable to handle these complexity. In the fields of IT Governance, IT-Business Alignment, and IT Performance Measurement. Significant fragmentation is revealed by the analysis: new European clusters led by Loukis, Charalabidis, and Bernroider, which focus on e-government and SME applications, remain detached from a traditional Western cluster centered on Van Grembergen's work on COBIT and Balanced Scorecard. Chien-Chih Yu and other bridging figures provide a fragile connection between these groups. Additionally, citation trends show a move toward Asian-focused publications and open-access journals like Heliyon, which reflects increased regional relevance. In order to enable adaptive performance assessment, the research makes three contributions: (1) comprehensive mapping of bibliometric trends that provide insights into research dynamics; (2) an innovative evaluation framework that integrates quantitative and qualitative indicators, relevant to practitioners in developing countries such as Indonesia; and (3) policy recommendations to strengthen digital literacy in performance measurement. This paradigm promotes sustainable digital initiatives in developing economies, bridging theoretical underpinnings with practical implementations.
Co-Authors Adelia, Ajeng Chandika Mahendra Widaryo Ellen D. Oktanti Irianto Fasya Laras Pramisya Henrika, Margareth Irianto, Ellen D. Oktanti Margareth Henrika Muhammad Haikal Rahman Muhammad Ramadhani Kesuma Muhammad Wizdan Muthahari ZA, Saida Zainurossalamia