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The Impact of Environmental, Social, and Governance Implementation on Financial Performance Rahayu, Sari; Hastuti, Poppy Meilina Dian; Efendi, Mohamad Johan; Sutikno, Frendy
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1145

Abstract

This study investigates the relationship between Environmental, Social, and Governance implementation and financial performance, with a particular focus on the mediating roles of corporate reputation and operational efficiency. Using a quantitative research design and Partial Least Squares Structural Equation Modeling, data from publicly listed companies across ESG-sensitive industries were analyzed to test the hypothesized relationships. The findings reveal that ESG implementation does not have a statistically significant direct effect on financial performance. However, it significantly influences corporate reputation and operational efficiency, both of which serve as strong mediators linking ESG initiatives to improved financial outcomes. These results support the integration of stakeholder theory, signaling theory, and the resource-based view in understanding the ESG-performance nexus. The study highlights the importance for firms to align ESG strategies with core operations and stakeholder expectations to unlock long-term financial value. Implications for corporate managers, investors, and policymakers are discussed, emphasizing ESG as a critical driver of sustainable competitive advantage.
The Impact of Environmental, Social, and Governance Implementation on Financial Performance Rahayu, Sari; Hastuti, Poppy Meilina Dian; Efendi, Mohamad Johan; Sutikno, Frendy
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1145

Abstract

This study investigates the relationship between Environmental, Social, and Governance implementation and financial performance, with a particular focus on the mediating roles of corporate reputation and operational efficiency. Using a quantitative research design and Partial Least Squares Structural Equation Modeling, data from publicly listed companies across ESG-sensitive industries were analyzed to test the hypothesized relationships. The findings reveal that ESG implementation does not have a statistically significant direct effect on financial performance. However, it significantly influences corporate reputation and operational efficiency, both of which serve as strong mediators linking ESG initiatives to improved financial outcomes. These results support the integration of stakeholder theory, signaling theory, and the resource-based view in understanding the ESG-performance nexus. The study highlights the importance for firms to align ESG strategies with core operations and stakeholder expectations to unlock long-term financial value. Implications for corporate managers, investors, and policymakers are discussed, emphasizing ESG as a critical driver of sustainable competitive advantage.
Pelatihan Strategi Digital Marketing untuk Meningkatkan Penjualan UMKM di Desa Mojorejo Nuraeni, Eny; Sunaryo, Agus; Hastuti, Poppy Meilina Dian; Sholeh, Rachmad
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i2.350

Abstract

This community service activity aims to increase the capacity of MSMEs in utilizing digital marketing to expand the market and increase income. The methods used include interactive training, mentoring, and evaluation based on surveys and case studies. The activity was implemented on November 18 - December 23, 2024. The results showed an increase in understanding of digital marketing, the use of social media as a promotional tool, and an increase in participant turnover. However, obstacles such as limited access to technology and inconsistent strategies still require ongoing mentoring. The main recommendation is integration with local stakeholders to build a digital ecosystem that supports MSMEs sustainably
PELATIHAN “PACKAGING GUNA PENINGKATAN PENJUALAN ECO ENZIM” DI BANK SAMPAH INDUK KOTA MOJOKERTO Dewianawati, Dwi; Sunaryo, Agus; Purwanto, Fajar; Istiqomah, Inuk Wahyuni; Rahayu, Sari; Hastuti, Poppy Meilina Dian; Perdana, Buyung Cahya
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Maret 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/x9z71j15

Abstract

Sampah dapat diartikan sebagai konsekuensi adanya aktivitas kehidupan manusia. Setiap tahunnya, dipastikan volume sampah selalu bertambah seiring dengan pola konsumerisme masyarakat yang semakin meningkat. Undang-Undang Nomor 18 Tahun 2008 tentang Pengelolaan Sampah serta Peraturan Pemerintah Nomor 81 Tahun 2012 mengamanatkan perlunya perubahan paradigma mendasar dalam pengelolaan sampah yaitu dari paradigma kumpul – angkut - buang, menjadi pengolahan bertumpu pada pengurangan sampah dan penanganan sampah. Kota Mojokerto memiliki Tempat Pengelolaan Akhir sampah (TPA Randegan) dengan luas sekitar ±6 ha. Upaya pengurangan sampah dilakukan dengan pengolahan sampah organik dengan memilah sampah rumah tangga menjadi produk Eco Enzyme. Kegiatan pengabdian masyarakat  dimaksudkan untuk sharing keilmuan sekaligus memberikan pencerahan  bahan pertimbangan bagi pegiat bank sampah yang  concern dalam menentukan pembuatan kemasan produk dari limbah sampah organik berupa Eco Enzyme yang mereka hasilkan dengan harapan memberi value added secara ekonomis  pegiat Bank Sampah Induk dan Masyarakat di lingkungan TPA Randegan Kota Mojokerto
Transparency or Illusion? An Analysis of Financial Report Quality and Investor Confidence Hastuti, Poppy Meilina Dian; Rahayu, Sari; Efendi, Mohamad Johan
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1302

Abstract

This study aims to analyze the impact of financial report quality on investor confidence, focusing on four key dimensions of financial reporting quality: transparency, completeness, timeliness, and adherence to accounting standards. Data were collected through a survey of 142 respondents, consisting of investors and financial analysts. The regression analysis results show that all dimensions of financial report quality have a positive and significant impact on investor confidence. Among the four dimensions, transparency had the greatest influence, followed by completeness, timeliness, and adherence to standards. These findings suggest that transparent, complete, timely, and compliant financial reporting can enhance investor confidence, which in turn influences their investment decisions. This study provides valuable insights for companies and regulators to improve financial report quality to create a more efficient market and increase investor confidence.
Transparency or Illusion? An Analysis of Financial Report Quality and Investor Confidence Hastuti, Poppy Meilina Dian; Rahayu, Sari; Efendi, Mohamad Johan
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1302

Abstract

This study aims to analyze the impact of financial report quality on investor confidence, focusing on four key dimensions of financial reporting quality: transparency, completeness, timeliness, and adherence to accounting standards. Data were collected through a survey of 142 respondents, consisting of investors and financial analysts. The regression analysis results show that all dimensions of financial report quality have a positive and significant impact on investor confidence. Among the four dimensions, transparency had the greatest influence, followed by completeness, timeliness, and adherence to standards. These findings suggest that transparent, complete, timely, and compliant financial reporting can enhance investor confidence, which in turn influences their investment decisions. This study provides valuable insights for companies and regulators to improve financial report quality to create a more efficient market and increase investor confidence.