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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Advances In Social Humanities Research Sama Jiva Jnanam (International Journal of Social Studies)
Keristina, Ni Made Deni
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Humanities Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Corporate Social and Environmental Responsibility dan Investasi Informasi Teknologi Terhadap Nilai Perusahaan dengan Inovasi Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Pertambangan Yang Terdaftar di BEI Tahun 2018 – 2022. Keristina, Ni Made Deni; Adiputra, I Made Pradana; Sujana, Edy
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i3.15333

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh beberapa variabel, yaitu: (1) CSER dan (2) investasi IT terhadap nilai perusaaan yang dimoderasi variabel inovasi perusahaan pada perusahaan sektor pertambangan yang terdaftar di BEI tahun 2018 - 2022. Populasi pada penelitian ini adalah seluruh perusahaan pertambangan sebanyak 76 perusahaan. Pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu dan diperoleh sampel sebanyak 9 perusahaan dikali 5 tahun pengamatan menjadi 45 laporan keuangan. Teknik pengumpulan data yang digunakan adalah studi dokumentasi dengan menganalisis laporan keuangan perusahaan pertambangan yang memenuhi kriteria sampel sesuai dengan kebutuhan data yang akan diolah. Data dianalisis dengan menggunakan aplikasi STATA. Hasil penelitian menemukan bahwa CSER dan investasi IT tidak berpengaruh terhadap nilai perusahaan, inovasi perusahaan tidak mampu memperkuat pengaruh CSER terhadap nilai perusahaan, sedangkan inovasi perusahaan mampu memperkuat pengaruh investasi IT terhadap nilai perusahaan.
The Influence of Corporate Social and Environmental Responsibility and Information Technology Investment on Company Value with Corporate Innovation as a Moderation Keristina, Ni Made Deni; Adiputra, I Made Pradana; Sujana, Edy
Advances In Social Humanities Research Vol. 2 No. 4 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i4.217

Abstract

This research aims to determine the influence of several variables, namely (1) CSER and (2) IT investment, on company value, which is moderated by the company innovation variable in mining sector companies listed on the BEI in 2018 - 2022. The population in this study is all mining companies, as many as 76 companies. Sampling used purposive sampling with certain criteria and obtained a sample of 9 companies multiplied by five years of observation to become 45 financial reports. The data collection technique used is a documentation study that analyses the financial reports of mining companies that meet the sample criteria according to the needs of the data to be processed. Data were analysed using the STATA application. The research results found that CSER and IT investment had no effect on company value; company innovation was not able to strengthen the influence of CSER on company value, while company innovation was able to strengthen the effect of IT investment on company value. This research was also conducted on mining companies, considering that the mining sector is closely related to the environment. According to the data previously presented, the value of companies in the mining sector experiences fluctuations, which decrease more frequently each year.  
Concept and Implementation of ESG Based on Balinese Local Wisdom: Tri Hita Karana Sugiantari, Ida Ayu Putu Ayunda Aprilia; Keristina, Ni Made Deni
International Journal of Social Studies Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026)
Publisher : Fakultas Dharma Duta UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/ijoss.v4i1.6424

Abstract

This research argues that the basic principles of ESG are not new and can be interpreted through local wisdom. Discussions about ESG are often dominated by Western-centric approaches that fail to integrate local wisdom. This research draws on the Balinese Tri Hita Karana (THK) philosophy, which harmonizes the relationship between humans, God, others, and nature. The purpose of this research is to explore ESG concepts and practices based on local wisdom in Indonesia. This research can provide a more comprehensive understanding in developing ESG strategies that positively impact society and the environment, while maintaining sustainable relationships between companies and local communities. THK provides a more holistic and context-based sustainability framework by incorporating spiritual and cultural dimensions. The implementation of THK has been proven to enhance local economic diversification, cultural preservation, and stakeholder education, establishing a holistic sustainability benchmark for local, national, and global adaptation. To achieve its objectives, this study reviewed 10 local wisdom-based ESG articles with an Indonesian background. To identify relevant articles, the study evaluated the Scopus, Web of Science, and Google Scholar databases. This research focused on the ESG concept and its implementation based on Tri Hita Karana. The analysis revealed that ESG planning, implementation, and evaluation that consider local wisdom can result in sustainable ESG practices. This research will also assist future researchers in conducting local wisdom-based ESG research through the identified research gaps. Additionally, this study recommends collaborative and adaptive strategies for the government, industry, and community to further mainstream THK as a universal principle for inclusive and resilient sustainable business.
Co-Authors Edy Sujana I Made Pradana Adiputra Sugiantari, Ida Ayu Putu Ayunda Aprilia