Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Ilmiah Manajemen Kesatuan Arthatama: Journal of Business Management and Accounting
Wisnu Mawardi
Universitas Diponegoro, Indonesia
Economics, Econometrics & Finance Social Sciences

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Digital Transformation, Green Finance and Fintech in a Sustainable Digital Economy Edi Suranta Tarigan; Harjum Muharam; Wisnu Mawardi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3291

Abstract

This study aims to analyze the promotion of a green digital economy and evaluate the role of digital transformation, green finance, and financial technology (Fintech) in supporting a sustainable economy. Using a quantitative method with a purposive sampling technique, 100 respondents were obtained through a survey. The analysis was carried out descriptively and using the Partial Least Squares (PLS) approach as a variance-based structural modeling technique. The results of the study indicate that digital transformation, green finance, and Fintech each have a positive and significant effect on the development of a sustainable economy. These findings emphasize the importance of integrating digital innovation and green financial strategies in supporting long-term sustainability. This study recommends that further studies use different groups of respondents and apply alternative analytical methods to broaden the perspective. Thus, further research can provide a more comprehensive understanding of the contribution of digital and financial innovation to achieving a green digital economy.
The Impact of ESG Disclosure on Firm Value: Systematic Literature Review Approach Lulu Islami Nur Afifah; Sekar Ayu Cahyaningtyas; Wisnu Mawardi
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
Publisher : LifeSciFi

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Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) disclosure on firm value using a Systematic Literature Review (SLR) approach. The growing global emphasis on sustainable business practices has made ESG disclosure a key instrument in signaling corporate responsibility and long-term value creation. However, empirical findings across sectors and regions remain inconsistent. This paper synthesizes 30 reputable international articles (indexed as Q1/Q2) from 2020 to 2025 to identify prevailing patterns and gaps. The results show that many studies report a significant positive relationship between ESG disclosure and firm value. Nevertheless, only a minority of studies explore profitability as a moderating variable, and its moderating effect appears statistically insignificant. The review highlights that organizational characteristics such as firm size may play a more decisive role in enhancing the value effects of ESG disclosure. The paper contributes to sustainability literature by offering an integrated conceptual framework and suggesting future empirical directions, particularly concerning moderating variables in different institutional and industrial contexts.
Co-Authors Edi Suranta Tarigan Harjum Muharam Lulu Islami Nur Afifah Sekar Ayu Cahyaningtyas