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All Journal Al-Kharaj: Journal of Islamic Economic and Business Gemilang: Jurnal Manajemen dan Akuntansi
Trisye Natalia Kilay
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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CSR Menuju Walk the Talk melalui Kualitas Pengungkapan SDGs Trisye Natalia Kilay
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2459

Abstract

This study analyzes the quality of SDGs achievement integrated with CSR from PT Sido Muncul Tbk. It employs a content analysis method to assess the quality of SDGs disclosure. The study reveals that PT Sido Muncul Tbk demonstrates a strong commitment to fulfilling the SDGs. This commitment is evident in the increasing number of SDGs fulfilled from 2021 to 2023, coupled with continuous CSR initiatives, external recognition, and relatively comprehensive disclosures in certain aspects. The research results found that there were nine SDGs classified as quality SDG disclosures because they were above the threshold of 0.5. This research offers an in-depth understanding of the sustainability disclosure practices of one of Indonesia's leading companies. It also highlights crucial areas for improvement in the transparency and accountability of sustainability reports, thereby assisting stakeholders in assessing authentic and impactful sustainability performance.
Effects Of Information Digitalization And Social Media Adoption On Financial Performance In Indonesia State Owned Enterprises Paul Usmany; Hartina Husein; Trisye Natalia Kilay; Ribka Shintia Febriarti Bonara; Amelia Josefin Viotty Radianto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8941

Abstract

In the era of digital transformation, State-Owned Enterprises (SOEs) face pressure to improve transparency, stakeholder engagement, and financial performance through information digitization and the use of social media. However, the effectiveness of these digital initiatives in increasing company value remains unclear. This study aims to empirically examine the effect of information digitization and social media use on the financial performance of SOEs in Indonesia. This study uses a quantitative approach with secondary data from annual financial reports and companies, and is analyzed using the MANOVA test. The analysis of 32 SOEs in Indonesia shows that information digitization has no significant effect on financial performance. Conversely, social media use has a positive and significant effect, indicating that active engagement through digital platforms can improve interaction with stakeholders and public perception, ultimately contributing to improved financial performance. These findings emphasize the importance of strategic social media adoption as a driver of company performance, while information digitization alone is not capable of delivering a tangible financial impact.
Co-Authors Amelia Josefin Viotty Radianto Hartina Husein Ribka Shintia Febriarti Bonara Usmany, Paul