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All Journal Center of Economic Students Journal (CSEJ) Jurnal Pariwisata, Bisnis Digital dan Manajemen JHSS (Journal of Humanities and Social Studies)
Ponny Harsanti
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DETERMINAN PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONBILITY BANK UMUM SYARIAH DI INDONESIA Nurjannah, Laylatul Putri; Ponny Harsanti; Delima, Zamrud Mirah
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 4 No. 1 (2025): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode Mei 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v4i1.6744

Abstract

Islamic Corporate Social Responsibility (ICSR) is a form of reporting that refers to the principles of Maqashid Syariah. The purpose of the research is to examine the factors of investment account holders, profitability, company size, and company age as determinants of ICSR in Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the period 2019–2023. The purposive sampling method was used to obtain a sample of 42 companies. Data analysis used the panel data regression method with E-Views 12. The research findings indicate that ICSR is not significantly influenced by investment account holders, profitability, company size, or company age. These results indicate that there are still other internal factors that play a role as determinants of ICSR and emphasise the importance of ICSR reporting in the annual report as a basis for consideration by investors in investing in Islamic banks.
Determinasi Persistensi Laba pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Shela Putri Larasati; Ponny Harsanti; Febra Robiyanto
Center of Economic Students Journal Vol. 8 No. 3 (2025): July-September (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/een9b684

Abstract

Penelitian ini bertujuan untuk menguji pengaruh volatilitas penjualan, volatilitas arus kas operasi, utang, company size, dan book tax difference terhadap persistensi laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Populasi penelitian ini terdiri dari 404 perusahaan, dengan menggunakan teknik purposive sampling sehingga diperoleh 76 data observasi selama periode penelitian. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan analisis regresi linear berganda menggunakan program SPSS versi 27. Hasil penelitian menunjukkan bahwa volatilitas penjualan berpengaruh positif terhadap persistensi laba, utang berpengaruh negatif terhadap persistensi laba, sedangkan volatilitas arus kas operasi, company size, dan book tax difference tidak berpengaruh signifikan terhadap persistensi laba.
Does ESG Impact Financial Performance? Financial Constraints And Financial Slack As Moderators Richa Izzatul Zulfa; Ponny Harsanti
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 1 (2026): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v10i1.177

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) factors on financial performance, with financial constraints and financial slack serving as moderating variables. The study population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The sample was determined using purposive sampling, resulting in 7 companies with a total of 35 observations. Data analysis was conducted using Moderated Regression Analysis (MRA) with EViews software version 13. The results indicate that ESG has a positive effect on financial performance with a coefficient of 6.670 and a significance level of 0.034, financial constraints do not moderate the relationship between ESG and financial performance, as evidenced by a coefficient of -0.068 with a probability of 0.964. Conversely, financial slack was found to strengthen the effect of ESG on financial performance, with a coefficient of 3.029 and a significance level of 0.001. This study contributes to the development of ESG literature by incorporating financial condition as a moderating factor and provides practical implications for management in optimizing resources to support ESG implementation.
Co-Authors Febra Robiyanto Nurjannah, Laylatul Putri Richa Izzatul Zulfa Shela Putri Larasati Zamrud Mirah Delima