Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Point Equilibrium Manajemen dan Akuntansi
Nurkumalasari, Ika Sebti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS DAMPAK ESG TERHADAP NILAI PERUSAHAAN : SYSTEMATIC LITERATURE REVIEW Nurkumalasari, Ika Sebti; Ibrahim, Rosida; Rahayu, Nika Esti; Primasiwi, Asri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6735

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara Environmental, Social, and Governance (ESG) dan nilai perusahaan melalui tinjauan sistematis terhadap literatur lintas sektor dan wilayah. Menggunakan pendekatan Systematic Literature Review (SLR) berpedoman PRISMA 2020, penelitian ini menelaah 72 artikel ilmiah terindeks Scopus rank Q1, Q2, Q3, dan Q4 periode 2021–2025 dan dianalisis dengan bantuan sistem Watase Uake Tools untuk mengelompokkan tema, wilayah, serta teori yang digunakan. Berdasarkan hasil analisis, ditemukan bahwa kinerja ESG berpengaruh positif terhadap nilai perusahaan dengan kekuatan pengaruh yang bervariasi menurut konteks geografis, tingkat regulasi, dan karakteristik industri. Perusahaan di negara berkembang seperti China dan India cenderung memanfaatkan ESG sebagai strategi untuk menarik investor dan memperkuat legitimasi pasar. Sedangkan di negara maju, ESG lebih berperan sebagai instrumen kepatuhan dan transparansi tata kelola. Selanjutnya, kajian teoretis menunjukkan bahwa hubungan ESG dan nilai perusahaan dapat dijelaskan secara lebih komprehensif melalui integrasi beberapa teori utama, yaitu stakeholder theory, signaling theory, agency theory, legitimacy theory, dan resource-based view theory. Kesimpulan penelitian ini menegaskan bahwa ESG bukan hanya indikator tanggung jawab sosial, tetapi juga strategi korporasi yang menciptakan nilai berkelanjutan dan keunggulan kompetitif jangka panjang.
Pengaruh Nilai Sosial, Dukungan Keluarga, dan Ekspektasi Imbalan Finansial terhadap Minat Karier Mahasiswa Akuntansi Publik: The Influence of Social Values, Family Support, and Financial Expectations on Accounting Students’ Career Interest in the Public Sector Fauziah, Ghea; Nurkumalasari, Ika Sebti
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.689

Abstract

This study aims to examine how accounting students’ interest in pursuing careers in the public sector is influenced by social values, family support, and expectations of financial rewards. In order to understand how one's interests in a certain field develop, this study takes a quantitative method by drawing on the Social Cognitive Career Theory and the Theory of Planned BehaviorThe population of this study consists of all students enrolled in the Public Sector Accounting Study Program at Politeknik Negeri Madiun. The modest sample size allowed all 165 students to participate as responders. A total of 146 valid answers were used for data analysis from an online questionnaire. The data were analyzed using the PLS-SEM approach. Results show that interest in working for the government is positively and significantly impacted by social ideals, familial support, and expectations of financial return. Besides financial considerations, these findings add credence to the idea that students' social values and the support they get from their communities play a role in shaping their professional achievements.
Co-Authors Fauziah, Ghea Ibrahim, Rosida Primasiwi, Asri Rahayu, Nika Esti