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All Journal Prima Abdika: Jurnal Pengabdian Masyarakat Fundamental and Applied Management Journal
Yolanda, Audrey Michelle Wenny
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Peningkatan Kapasitas Pengelolaan Keuangan Berbasis Digital pada UMKM di Kota Pare-Pare Nirwana, Nirwana; Arif, Hermita; Yolanda, Audrey Michelle Wenny; Utami , Rizky; Idris, Muhammad Istiyansyah Ulman; Hamid, Mashur Naufal; Garantjang, Muhammad Fauzan; Alam, Ade Ikhlas Amal; Rispan, Dhiya Pravidya; Arifin, Marcella; Aprilia, Nurhaliza Purnama
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Volume 5 Nomor 3 Tahun 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i3.6631

Abstract

Ministry of Micro, Small and Medium Enterprises (MSME)s in Pare-Pare City face various obstacles in financial management, such as low digital and financial literacy, the use of manual recording systems, difficulties in separating personal and business finances, and low utilization of digital financial applications This community service program aims to increase the capacity of digital-based financial management in Ministry of Micro, Small and Medium Enterprises MSMEs in Pare-Pare City, South Sulawesi. This activity is motivated by the rapid development of digital technology but has not been optimally utilized by MSME players in the city. Through this program, the service team from the Faculty of Economics and Business, Hasanuddin University will provide training and assistance in digital financial management, simple financial reporting, and the use of financial applications to improve operational efficiency and competitiveness of MSMEs. The program implementation method includes seminars on the introduction of digital financial technology, training on the use of financial applications, and assistance in implementing digital financial systems. The output targets of this program include increased understanding and skills of MSME actors in digital-based financial management, scientific publications in reputable national journals, online media publications, and IPR. It is expected that this program can contribute to improving the professionalism of financial management of MSMEs in Pare-Pare City so that they are able to survive and develop in the digital era and support regional economic growth.
ESG Disclosure and Firm Performance: Evidence on Profitability, Market Value, and Cost of Debt from Indonesia Yolanda, Audrey Michelle Wenny; Darmawati, Darmawati; Hamzah, Baginda; Herdiyana, Andi Raina Ananda
Fundamental and Applied Management Journal Vol. 4 No. 1 (2026): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i1.635

Abstract

The growing prominence of Environmental, Social, and Governance (ESG) initiatives has prompted extensive debate regarding their financial consequences, particularly within emerging economies where empirical findings remain limited. This study explores the influence of ESG disclosure on firm performance among Indonesian companies listed in the Kompas100 index from 2017 to 2023. Employing unbalanced panel data regression models, the analysis evaluates three financial dimensions: profitability, market valuation, and cost of debt. The results indicate that ESG disclosure has a positive and statistically significant impact on profitability, suggesting that greater transparency in sustainability practices enhances operational efficiency and strengthens internal financial outcomes. Conversely, the association between ESG disclosure and market valuation is positive yet statistically insignificant, implying that investors in Indonesia’s capital market have not fully incorporated ESG considerations into their valuation processes. Moreover, ESG disclosure exhibits a negative but insignificant relationship with the cost of debt, indicating that lenders have not systematically embedded ESG factors into credit assessments. The findings indicate that ESG disclosure improves internal financial performance but exerts only a limited influence on external financial perceptions within Indonesia’s corporate landscape.
Co-Authors Alam, Ade Ikhlas Amal Aprilia, Nurhaliza Purnama Arifin, Marcella Garantjang, Muhammad Fauzan Hamid, Mashur Naufal Hamzah, Baginda Herdiyana, Andi Raina Ananda Hermita Arif Idris, Muhammad Istiyansyah Ulman Nirwana, Nirwana Rispan, Dhiya Pravidya Utami , Rizky