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All Journal Jurnal Inovasi Ilmu Sosial dan Politik Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Nunes, Mariano
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Humanities Economics, Econometrics & Finance Social Sciences

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Capital Structure and Sustainability Performance: Leverage Modification through Equity Disaggregation Arisyahidin, Arisyahidin; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin; Nunes, Mariano
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.13643

Abstract

This study investigates the impact of capital structure on sustainability performance, with operating performance and earnings management acting as moderating variables. Capital structure is measured using the debt-to-equity ratio, considering total equity and equity attributable to each owner. The analysis is based on financial statement data and ESG scores from 921 companies across 11 Asian countries, covering 2,763 firm-year observations between 2020 and 2024. Moderated regression analysis was applied to test the hypotheses. The findings show that capital structure positively affects sustainability performance, with operating performance strengthening this relationship and earnings management weakening it. These patterns remain consistent during and after the COVID-19 pandemic and are confirmed when alternative measures are used. The theoretical implications highlight the importance of equity disaggregation, supporting the presentation of attributable equity in leverage calculations when assessing its effect on sustainability performance, alongside the moderating roles of operating performance and earnings management. The originality of this research lies in modifying the leverage calculation by disaggregating equity according to the attributable equity policy and examining its influence on sustainability performance, while also testing the moderating effects of operating performance and earnings management.
Perspectives of public sector entrepreneurship and change agents in village tourism management Kadun MT, Alienra Davry Nanda; Nurjaman, Rahmat; Nunes, Mariano
Jurnal Inovasi Ilmu Sosial dan Politik (JISoP) Vol 7 No 2 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jisop.v7i2.24250

Abstract

As the only developed tourism village in Papua, Yoboi Village exemplifies successful tourism village management. Given its outstanding performance, this study aims to examine the role of change agents and the contribution of public sector entrepreneurship towards the management of village tourism. Researchers used Caldwell’s framework to identify change agents roles consisting of champions, adapters, consultants, and synergists, meanwhile the PSE concepts asserting the public officials roles to produce public value. Using a qualitative approach through case study method, researchers collect data through interviews, focus group discussion, observations, and documentation. The research’s findings describe the active engagement of the village’s youth reflects the concept of change agents aligns with the role as champion. Additionally, the active participation of a key local figure also serving as a public official in Jayapura regency illustrates the public actor participation which also fit with the public sector entrepreneurship principle. This study emphasizes the dynamic role of a key actor, whose leadership emerged not solely from individual competencies but was also significantly influenced by contextual and environmental factors. The combination of attributes from both the change agent and public sector entrepreneurship paradigms have contributed to Yoboi village tourism success.
Co-Authors Ahamad, Abdul Hadi Bin Alienra Davry Nanda Kadun MT Arisyahidin, Arisyahidin Kusuma, Marhaendra Rahmat Nurjaman