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All Journal Indonesian Journal of Elementary Education (IJOEE) ASERSI : Jurnal Akuntansi Terapan dan Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Hasanah, Zahrotul
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Can The Sustainable Growth Rate (SGR) Moderate the Impact of ESG Risk Rating and Capital Structure on Firm Value? Hasanah, Zahrotul; Rahmawati, Mia Ika
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6131

Abstract

This research aims to find out the effect of Environmental, Social and Governance (ESG) risk rating and capital structure on the firm value which is moderated by Sustainable Growth rate (SGR). The research applies quantitatively. Furthermore, the data were secondary and in a form of annual reports and financial reports company listed on the ESG Leaders (IDXESGL) The Indonesia Stock Exchange from 2021 until 2023, it was taken from www.idx.co.id and GIBEI STIESIA, also ESG data of Risk Rating. Moreover, the data collection technique used saturated sampling with 90 data samples observed. This hypothesis testing uses multiple linear regression analysis using Moderated Regression Analysis (MRA). The result shows that ESG which is a proxy with risk rating has a negative and significant effect on the firm value. Capital structure which is a proxy with DER has a negative and significant effect on the firm value. Additionally, ESG risk rating which is moderated by sustainable growth rate has a negative and significant effect on the firm value. However, capital structure which is moderated by sustainable growth rate has a negative and insignificant effect on the firm value.
ANALISIS MODEL PEMBELAJARAN PBL TERHADAP KEMAMPUAN KOLABORASI SISWA PADA PEMBELAJARAN IPAS KELAS IV Hasanah, Zahrotul; Destiani, Nisrina; Aprilia, Riska; Suwarma, Dina Mayadiana
Indonesian Journal of Elementary Education (IJOEE) Vol 7, No 1 (2025): Indonesian Journal Of Elementary Education (IJOEE)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/ijoee.v7i1.12951

Abstract

Penelitian terkait implementasi model Problem Based Learning untuk meningkatkan kemampuan kolaborasi siswa telah banyak dilakukan. Penelitian-penelitian tersebut perlu diidentifikasi, dianalisis perkembangannya, dan ditarik kesimpulan secara umum sehingga dapat dimanfaatkan sebagai saran bagi kemajuan peneliti dan praktisi di pendidikan. Penelitian ini bertujuan untuk melihat tren penelitian dan mengidentifikasi dan mengklasifikasikan seluruh hasil penelitian yang berkaitan dengan penerapan model Problem Based Learning untuk meningkatkan kemampuan kolaborasi siswa di Indonesia pada tahun 2019-2024. Penenlitian ini menggunakan metode studi literatur. Terdapat 15 artikel terkait yang dianalisis dalam penelitian ini. Hasil studi literatur menunjukkan implementasi model pembelajaran Problem Based Learning terhadap kemampuan kolaborasi siswa paling banyak dilakukan pada tahun 2023 serta subjek penelitian terbanyak pada siswa SD. Secara umum model Problem Based Learning mampu memberikan dampak positif atau meningkatkan kemampuan kolaborasi siwa. Hasil penelitian ini dapat menjadi pertimbangan bagi para peneliti dalam melakukan penelitian dan bagi guru dalam melaksanakan pembelajaran di kelas.
Pengaruh Akuntansi Lingkungan dan Audit Lingkungan Terhadap Sosial Ekonomi Masyarakat dengan Good Corporate Governance Sebagai Pemoderasi: Akuntansi Hasanah, Zahrotul; Sembiring, Carolyn Lukita; Astriani, Devi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4454

Abstract

The issue of environmental pollution is often a hot topic in discussions. Companies are asked to take part in conservation through special financing related to the environment and compliance with environmental management to safeguard stakeholder interests and maintain good relations with the surrounding community. This research aims to determine the influence of Environmental Accounting, Environmental Audit implemented by companies on the Social Economy of the Community with the principles of Good Corporate Governance as a moderator. The data source used is primary data through tabulated questionnaires distributed to several companies in Karawang Regency via the LinkedIn social media application. The random sampling technique produced a sample of 66 respondents among employees who work at companies in Karawang Regency. Testing uses Partial Least Square (PLS SEM) analysis using Smartpls version 4.0. The results of the research show that Environmental Accounting has no effect on Community Social Economy, but Environmental Audit has a positive influence on Community Social Economy. Good Corporate Governance has a direct influence on the social economy of society, but cannot moderate the influence of Environmental Accounting and Environmental Audit on the social economy of society.
Pengaruh Akuntansi Lingkungan dan Audit Lingkungan Terhadap Sosial Ekonomi Masyarakat dengan Good Corporate Governance Sebagai Pemoderasi: Akuntansi Hasanah, Zahrotul; Sembiring, Carolyn Lukita; Astriani, Devi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4454

Abstract

The issue of environmental pollution is often a hot topic in discussions. Companies are asked to take part in conservation through special financing related to the environment and compliance with environmental management to safeguard stakeholder interests and maintain good relations with the surrounding community. This research aims to determine the influence of Environmental Accounting, Environmental Audit implemented by companies on the Social Economy of the Community with the principles of Good Corporate Governance as a moderator. The data source used is primary data through tabulated questionnaires distributed to several companies in Karawang Regency via the LinkedIn social media application. The random sampling technique produced a sample of 66 respondents among employees who work at companies in Karawang Regency. Testing uses Partial Least Square (PLS SEM) analysis using Smartpls version 4.0. The results of the research show that Environmental Accounting has no effect on Community Social Economy, but Environmental Audit has a positive influence on Community Social Economy. Good Corporate Governance has a direct influence on the social economy of society, but cannot moderate the influence of Environmental Accounting and Environmental Audit on the social economy of society.
Co-Authors Astriani, Devi Destiani, Nisrina Dina Mayadiana Suwarma Lukita, Carolyn Rahmawati, Mia Ika Riska Aprilia, Riska