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All Journal Jurnal Hilirisasi IPTEKS (JHI) Jurnal Manajemen Universitas Bung Hatta
Desyetti
Department Of Accounting, Faculty Of Economics And Business, Universitas Andalas, Indonesia
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Does ESG Disclosure Affect Profitability? Evidence from Shariah-Compliant Firms in Indonesia and Malaysia : Does ESG Disclosure Affect Profitability? Evidence from Shariah-Compliant Firms in Indonesia and Malaysia Desyetti; Lukman, Syukri; Rahim, Rida; Adrianto, Fajri
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 20 No 2 (2025): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v20i2.28076

Abstract

Sustainability issues and the implementation of Environmental, Social, and Governance (ESG) disclosure have become a major focus in the global business environment, including among Shariah-compliant firms. Although many firms have adopted sustainability initiatives, the contribution of ESG disclosure to financial performance remains debated. This study aims to examine the effect of ESG disclosure on the profitability of Shariah-compliant firms in Indonesia and Malaysia. Leverage, earnings management, and firm size are included as control variables. The sample consists of Shariah-compliant firms listed on the Indonesia Stock Exchange and Bursa Malaysia over a specified observation period. The analysis employs multiple regression using a random effect model approach. The findings reveal that, overall, ESG disclosure negatively affects profitability in both the combined sample of Indonesia and Malaysia and the Indonesian sample individually. In contrast, among Shariah-compliant firms in Malaysia, ESG disclosure does not have a significant impact on profitability, whereas earnings management shows a positive effect. These results highlight the need to enhance the substance of sustainability disclosures to better support financial value creation. This study contributes to the extension of agency theory and signaling theory within the context of Shariah-compliant businesses and opens avenues for future research on strengthening governance practices based on Islamic ethical values.
PENGEMBANGAN DAN INOVASI DESAIN MOTIF DAN TENUN SOCIAL MEDIA MARKETING DALAM RANGKA MENINGKATKAN KOMERSIALISASI USAHA BANUN SONGKET DI KABUPATEN SOLOK Ratni Prima Lita; Laura Amelia Triani; Rita Rahayu; Eri Besra; Budi Rahmadya; Rida Rahim; Suziana Suziana; Yanti Yanti; Verni Juita; Verinita Verinita; Desyetti Desyetti; Wardah Awwalin Ikhsaniah Saldi; Husnul Khatimah; Yaza Fitria; Bima Satria Wahyudi; Alfin Kurniawan
Jurnal Hilirisasi IPTEKS Vol. 8 No. 3 (2025)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v8i3.888

Abstract

Banun Songket Enterprise is a Minangkabau weaving business group located in Solok Regency. Despite its strong potential, the enterprise continues to face several obstacles, particularly in terms of limited motif design variations and the relatively low utilization of social media platforms for promotional purposes. This community service program aimed to enhance product competitiveness through the creation of more attractive motifs, the use of digital design to accelerate production, and the optimization of social media marketing to expand market reach beyond the local area. The activities were realized through a combination of intensive training and ongoing business mentoring. Training was conducted over two days, while personalized business consultations were held over six months in six sessions. Outcomes were assessed through three stages: socialization and licensing, implementation (including motif design training, digital design, and social media marketing assistance), and monitoring and evaluation. The program successfully produced three new motifs with more appealing designs and established professional Instagram and TikTok accounts for Banun Songket. Both management and artisans showed high enthusiasm throughout the activities. However, challenges remain in ensuring continuous practice for digital motif design and maintaining consistent social media content due to the artisans’ busy schedules in fulfilling weaving orders. Future programs are expected to continue with support from Universitas Andalas and the Solok Regency Government.
Co-Authors Adrianto, Fajri Alfin Kurniawan Bima Satria Wahyudi Budi Rahmadya Eri Besra Husnul Khatimah Laura Amelia Triani Rahayu, Rita Ratni Prima Lita Rida Rahim Suziana Suziana Syukri Lukman Verinita, Verinita Verni Juita Wardah Awwalin Ikhsaniah Saldi Yanti Yanti Yaza Fitria