Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Management Analysis Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Irnin Miladdyan Airyq
Unknown Affiliation
Economics, Econometrics & Finance

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Peran Arus Kas Aktivitas Operasi dalam Memperkuat Hubungan ESG dan Kinerja Perusahaan Pertiwi, Meilani Intan; Ardhana Reswari Hasna Pratista; Irnin Miladdyan Airyq; Kholidil Amin
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.494

Abstract

This study delves into the role of environmental, social, and government (ESG) in company performance. In addition, this study also examines the role of operational cash flow in strengthening the relationship between ESG and company performance. Based on the results of previous research, operational cash flow is strong capital for companies before making long-term investments in ESG. This research model was tested using multiple regression analysis with qualitative data. The sample of this study was companies from all sectors in Indonesia in the 2020-2024 period, using the purposive sampling method. The number of samples obtained in this study was 263 observations. The results of this study are that social responsibility and governance practices affect company performance. Operational cash flow strengthens the relationship between environmental impact and company performance. This finding indicates that environmental impact in Indonesia does not affect company performance because it does not have strict regulatory pressure. However, environmental impact will significantly affect company performance if the company's operational cash flow is substantial.
Progressive Organizational Culture as a Strategy to Improve Human Resource Performance in the VUCA Era Irnin Miladdyan Airyq; Meilani Intan Pertiwi; Aswin
Management Analysis Journal Vol. 13 No. 3 (2024): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v13i3.24228

Abstract

In the face of the VUCA (Volatility, Uncertainty, Complexity, Ambiguity) era, organizational sustainability depends heavily on strategic human resource management aligned with adaptive and innovative organizational culture. This study aims to investigate how progressive organizational culture acts as a strategic enabler to enhance human resource performance amidst dynamic and uncertain business environments. Utilizing a systematic literature review (SLR) approach and bibliometric analysis via VOSviewer, the study analyzes 63 selected articles from 2018 to 2025. The findings reveal that progressive cultures—characterized by adaptability, learning orientation, digital readiness, and collaborative leadership—play a pivotal role in fostering innovation, engagement, and agility in human capital. Such cultures embed performance strategies that emphasize developmental feedback, psychological safety, and cross-functional collaboration, positioning HR as a strategic driver of transformation. The study contributes to the theoretical discourse by demonstrating that organizational culture is not merely a backdrop, but a proactive strategy to optimize workforce performance in turbulent conditions.
Co-Authors ardhana Reswari Hasna Pratista Aswin Kholidil Amin Meilani Intan Pertiwi Pertiwi, Meilani Intan