Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Bisnis dan Akuntansi Eastasouth Journal of Positive Community Services The Eastasouth Management and Business
Steelyana W, Evy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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SUSTAINABILITY REPORTING: STAKEHOLDER PRESSURE AND BOARD COMPOSITION INFLUENCE Steelyana W, Evy; Kusuma Raharjo, Kevin Michael
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2440

Abstract

This research examines how stakeholder pressure and board characteristics influence the quality of sustainability reporting among Indonesian firms listed on the Indonesia Stock Exchange between 2016 and 2020. Through an analysis of 30 companies over a five-year period, we utilize linear regression to explore the relationship between board size, board education, shareholder pressure, creditor pressure, and sustainability report quality. Our findings suggest that while board size has no significant impact on sustainability reporting quality, board education plays a positive and significant role, aligning with Upper Echelons Theory. Additionally, shareholder pressure is positively associated with report quality, indicating investor interest in non-financial disclosures. Conversely, creditor pressure does not significantly affect report quality, suggesting a focus on debt repayment over CSR disclosures. These findings underscore the importance of knowledgeable board leadership and stakeholder engagement in driving high-quality sustainability reporting, offering insights for further research into industry-specific dynamics and board composition characteristics.
Diaspora-Based Cultural Diplomacy and Multilevel Governance: Evidence from the 2025 Javanese Diaspora Congress Rachmi, Ismi Fathia; Steelyana W, Evy; Witjaksono, Armanto; WawoRuntu, Ine
Eastasouth Journal of Positive Community Services Vol 4 No 02 (2026): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v4i02.496

Abstract

This study examines diaspora based cultural diplomacy through the 2025 Javanese Diaspora Congress, focusing on official engagements at the Kraton Ngayogyakarta Hadiningrat and the involvement of the Governor of the Special Region of Yogyakarta. Using a qualitative case study approach, data were drawn from media coverage, official Kraton publications, public statements from the regional government, and direct observation by the authors during the diaspora visit. The findings show that the Javanese diaspora acted as non state diplomatic actors by carrying cultural identity and shared historical narratives across borders. The Governor’s participation provided institutional legitimacy and political recognition for diaspora engagement. The Kraton strengthened symbolic authority, authenticity, and trust, framing the encounter as culturally sanctioned diplomacy rather than mere ceremony. The study highlights how collaboration among diaspora communities, subnational government, and traditional authority produces a distinctive form of subnational diplomacy grounded in cultural legitimacy.
The Role of ESG in Credit Decision-Making: A Case Study of Bank Negara Indonesia (BNI) Based on Sustainability Reports 2021–2024 Steelyana W, Evy; Christy, Audilia; Abhinaiya, Ananda Marshall; Ramadhanti, Kanisa Alexandra; Saskia, Adiva Putri; Widyaningrum, Widyaningrum; Safina, Ayisha Nur
The Eastasouth Management and Business Vol. 4 No. 02 (2026): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v4i02.870

Abstract

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles as a basis for credit decision-making at Bank Negara Indonesia (BNI), based on its Sustainability Reports for the 2021–2024 period. The research is motivated by the growing demand for banks to integrate sustainability considerations into lending decisions, driven by strengthened sustainable finance regulations and increasing environmental, social, and governance risks. This study adopts a descriptive qualitative approach using a literature review and case study method. The data are derived from BNI’s Sustainability Reports (2021–2024), relevant international academic journals on ESG and banking, and regulatory documents issued by the Financial Services Authority (OJK). Data analysis is conducted through content and comparative analysis to assess the alignment between BNI’s ESG practices and empirical findings in the literature. The results indicate that ESG implementation at BNI has evolved progressively, from a credit risk mitigation instrument in 2021, to a debtor selection and incentive mechanism in 2022, further integrated into Risk Acceptance Criteria and climate risk stress testing in 2023, and ultimately embedded as part of a sustainable credit strategy in 2024. These findings suggest that ESG has functioned as a strategic governance instrument influencing credit allocation and portfolio quality. This study concludes that the integration of ESG as a basis for credit decisions contributes to portfolio stability, institutional reputation, and BNI’s alignment with sustainable development objectives.
Co-Authors Abhinaiya, Ananda Marshall Armanto Witjaksono Christy, Audilia Ismi Fathia Rachmi, Ismi Fathia Kusuma Raharjo, Kevin Michael Ramadhanti, Kanisa Alexandra Safina, Ayisha Nur Saskia, Adiva Putri WawoRuntu, Ine Widyaningrum Widyaningrum