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All Journal Jurnal Akuntansi & Auditing Indonesia Dharma Pengabdian Perguruan Tinggi (DEPATI)
Rayis, Dzulhijah Alkayyis
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Arts Humanities Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pelatihan dan Pendampingan Inventarisasi Aset Sekolah Sebagai Keberlanjutan Lembaga Pendidikan di SD Muhammadiyah 8 Malang Affan, Muhammad Wildan; Irawan, Dwi; Puja, Puteri Amelia; Rayis, Dzulhijah Alkayyis; Rani, Andini Esa Dewi; Fauziah, Shinta Nur
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 5 No 2 (2025): November 2025
Publisher : Fakultas Sains dan Teknik, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/07xdd512

Abstract

A key component to ensuring the long-term sustainability of educational institutions is efficient asset management. The recording and administration of school assets at Muhammadiyah Elementary School 8 "K.H. Mas Mansur" in Malang City remain difficult and unorganized, which can hinder the optimal use of these assets in the educational process. Through training initiatives and support for school asset inventory, this study aims to enhance asset management capabilities. Participatory techniques such as discussions, problem-solving, and case resolution are utilized. The expected outcomes of this program include the establishment of a well-documented asset inventory system, improved knowledge and skills among staff and teachers in asset management, and increased accountability and transparency in managing school property. It is hoped that by adopting a more methodical approach to asset management, the school will improve resource efficiency and promote the sustainability of education.
The effect of ESG performance on firm value: financial performance as a mediating variable Rayis, Dzulhijah Alkayyis; Juanda, Ahmad; Wicaksono, Agung Prasetyo Nugroho
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) performance on firm value, utilizing financial performance as a mediating variable. This study aims to fill a gap in the literature by examining the indirect effect of financial performance on the link between ESG and firm value, utilizing a sample of 24 non-financial businesses listed on the Indonesia Stock Exchange (IDX) from 2017 to 2024. A quantitative methodology was utilized, employing panel data regression analysis via the Fixed Effects Model (FEM) to examine the data, supplemented by tests for heteroskedasticity, endogeneity, and the Sobel and Hayes Model 4 to reinforce the findings. This study's innovation resides in employing financial performance as a mediator, offering fresh perspectives on how ESG activities might indirectly augment firm value via enhanced financial performance. The findings demonstrate that ESG performance significantly enhances firm value, but financial performance does not directly affect firm value in the majority of models. Financial performance serves a crucial mediating function in enhancing the connection between ESG performance and firm value. It is advised that organizations amalgamate sustainability initiatives with proficient financial management to augment long-term firm value. A subsequent study will investigate additional variables, including governance characteristics, and increase the sample size to corroborate these findings across diverse industries.
Co-Authors Ahmad Juanda Dwi Irawan Fauziah, Shinta Nur Muhammad Wildan Affan Puja, Puteri Amelia Rani, Andini Esa Dewi Wicaksono, Agung Prasetyo Nugroho