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Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia Surianto, Nurul Maghfirah; Jauhari, Yustika; Muflikhah, Itsna; Azisah, Andi Nurul; Wahdana, Nadhiyah Putri
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.699

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The data used is secondary data derived from sustainability reports, annual reports, and ESG assessments published by independent rating agencies. The sample was selected using a targeted selection method based on specific criteria, such as the availability of ESG scores and financial reports for the observation period. The independent variable in this study is the level of ESG disclosure, while the dependent variable is financial performance measured using return on assets (ROA) as the sole indicator of profitability. Data analysis was performed using multiple linear regression to test the relationship between ESG disclosure and financial performance. The results of the study indicate that ESG disclosure has a positive and significant effect on a company's ROA. These results suggest that increased ESG disclosure can strengthen investor confidence and improve risk management effectiveness, which will ultimately lead to better financial performance. This study provides recommendations for companies in Indonesia to improve transparency and implement sustainable practices in order to achieve long-term economic growth.
From Graduation to Professional Practice: EFL Students’ Self-Reported Collaboration Competence in Indonesian Higher Education Yunus, Hidayatullah; Wahdana, Nadhiyah Putri
Jurnal Riset dan Inovasi Pembelajaran Vol. 6 No. 1 (2026): Januari-April 2026
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/jrip.v6i1.4900

Abstract

Collaboration competence has become an essential attribute in higher education, particularly in preparing graduates for increasingly complex and team-oriented professional environments. However, the extent to which collaborative learning in university settings aligns with workplace demands remains insufficiently understood, especially in the context within English as a Foreign Language (EFL) in Indonesia. This study aims to examine how collaboration competence is perceived at the point of graduation and how it is subsequently experienced in professional contexts among Indonesian EFL graduates. Adopting a mixed-method design, the study combines quantitative data from a tracer study questionnaire involving 295 alumni (graduates of 2023–2025) and qualitative insights from semi-structured interviews with three participants representing each cohort. Quantitative findings reveal a consistent shift in perception, with collaboration competence rated predominantly as “high” at graduation and “very high” in workplace contexts. Qualitative findings further indicate that collaboration competence develops over time, moving from passive participation toward more active, agentic, and sometimes leadership-oriented engagement. The study also identifies key challenges, including unequal participation and communication difficulties, as well as the importance of structure, accountability, and technology-mediated collaboration. Overall, the findings suggest that collaboration competence is not a fixed outcome of higher education but a context-dependent and evolving practice shaped by workplace experiences. This study contributes to the need for higher education to design more structured and authentic collaborative learning environments that better reflect workplace realities.