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All Journal Global Financial Accounting Journal Journal of Islamic economy and Community Engagement
Kinanthi Putri Ardiami
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Religion Economics, Econometrics & Finance Social Sciences

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BUILDING A BRIDGE BETWEEN SUSTAINABILITY AND FINANCIAL PERFORMANCE: AN ANALYSIS OF SUSTAINABILITY REPORTS IN ASRRAT COMPANIES Kinanthi Putri Ardiami; Azmi Mufidu Prahmi; Reny Lia Riantika
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10285

Abstract

Purpose - This study examines the impact of sustainability reports on financial performance by analyzing the economic, environmental, and social aspects disclosed in sustainability reports of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) from 2021 to 2023. Research Method - The study employs a purposive sampling method, selecting 30 companies with a total of 90 firm-year observations. Panel data regression analysis is applied to assess the relationships between sustainability disclosure and financial performance. Findings - The results indicate that the economic and social aspects of sustainability reports have a significant positive effect on financial performance. In contrast, the environmental aspect exerts a significant negative influence on financial performance. These findings suggest that while sustainability reporting can enhance corporate financial outcomes, certain environmental disclosures may impose additional costs that negatively impact profitability. Implication - The study provides insights for corporate managers, investors, and policymakers regarding the strategic role of sustainability reporting. Companies should emphasize economic and social sustainability disclosures to improve financial performance while managing environmental responsibilities effectively. Additionally, regulators may need to refine sustainability disclosure frameworks to ensure that environmental initiatives support both corporate and societal value creation. Keywords: Sustainability Report, Sustainability Report, Financial Performance
Building a Halal Ecosystem Through Sharia Business Education and MSME Mentoring Muhammad Bekti Hendrie Anto; Heri Sudarsono; Abdurrahman, Zahron; Kinanthi Putri Ardiami; Achmad Rizal
Journal of Islamic Economy and Community Engagement Vol. 6 No. 2 (2025): Volume 6 No.2 2025
Publisher : FEBI UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiecem.2025.6.2.2794

Abstract

The concepts of halal and thayyib serve as fundamental pillars of Islamic-based business, encompassing not only the products consumed but also the entire underlying business process. Micro, Small, and Medium Enterprises (MSMEs) located around the Faculty of Business and Economics (FBE), Universitas Islam Indonesia (UII), particularly in Dero Hamlet, Ngringin, demonstrate considerable potential for developing Sharia-compliant business practices. However, limited knowledge regarding the concepts of halal, Islamic business management, and the halal certification process remains a major constraint. This community service program was designed to enhance literacy and practical implementation of halal business principles through the Sharia Business School for MSMEs, which integrates educational sessions, training activities, and halal certification assistance. The methodology comprised three main stages: assessment, training, and evaluation. The results indicate an improvement in participants’ understanding of the Islamic business cycle and a heightened awareness of the importance of halal certification. This initiative is expected to serve as a sustainable model for community empowerment, contributing to the establishment of a Halalan Thayyiban business ecosystem within the FBE UII environment.
Co-Authors Abdurrahman, Zahron Achmad Rizal Azmi Mufidu Prahmi Heri Sudarsono Muhammad Bekti Hendrie Anto Reny Lia Riantika