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All Journal JAKPI Indonesia Auditing Research Journal Jurnal Kesehatan Tropis Indonesia
Wulandari, Linda Ayu
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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ESG ARCHITECTURE DESIGNING TRIPLE NEXUS SYNERGIES: MULTIDIMENSIONAL CORPORATE PERFORMANCE UNDER SUSTAINABILITY RISK Wulandari, Linda Ayu
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6927

Abstract

This study examines how green accounting (PROPER), ESG architechture (Environmental, Social, Governance), and management efficiency jointly determine multidimensional financial performance (ROA, ROE, NPM, and Sales Growth). It further evaluates the moderating role of sustainability risk (DER). Data was gathered from sustainability report of 27 basic material’s sector companies in IDX achieving PROPER’s rank during 2019-2024, through quantitative approach with using panel data on moderating regression analysis method by EViews 13. The findings reveal that Green Accounting improves corporate performance selectively by increasing profit margins but does not significantly influence broader profitability indicators or growth. ESG Architecture demonstrates uneven impacts, where environmental disclosure strengthens shareholder returns, social disclosure reduces asset efficiency, and governance disclosure shows no significant financial effect. In contrast, management efficiency consistently drives profitability and growth, highlighting the central role of operational capability in sustaining corporate performance. Moderation analysis further shows that sustainability risk does not alter the impact of Green Accounting, weakens the effectiveness of ESG practices, but conditions the performance impact of managerial efficiency. These findings highlight that sustainability initiatives alone do not guarantee financial improvement unless supported by strong managerial efficiency and balanced financial risk. The study contributes by introducing an integrated Triple Nexus ESG Architecture framework linking sustainability accounting, managerial capability, and financial risk in explaining multidimensional corporate performance.
Uji Aktivitas Sun Protection Factor (SPF) Ekstrak Etanol 96% Rimpang Kunyit Putih (Curcuma Zedoaria) Dengan Metode Spektrofotometer UV-Vis Sari, Diva Oktaviani Paramita; Wulandari, Linda Ayu; Fazira, Era; Sapitri, Reski Putri; Trianita, Endrina Ivanda; Ardianto, Riko Tri; Purwanto, Diyan Sakti
JURNAL KESEHATAN TROPIS INDONESIA Vol. 4 No. 2 (2026): Jurnal Kesehatan Tropis Indonesia
Publisher : PT. LARPA JAYA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63265/jkti.v4i2.196

Abstract

Radiasi ultraviolet (UV) merupakan bagian dari spektrum sinar matahari yang mencapai permukaan bumi dan terdiri atas tiga jenis, yaitu UVA, UVB, dan UVC. Sinar UVC sebagian besar diserap oleh lapisan ozon, sedangkan UVA dan UVB masih dapat menembus atmosfer dan berdampak langsung pada kesehatan manusia. Paparan berlebihan terhadap sinar UV dapat menimbulkan berbagai gangguan kulit, seperti kemerahan (erythema), penuaan dini, kerusakan DNA, hingga kanker kulit. Selain itu, radiasi UV juga dapat memengaruhi kesehatan mata serta menurunkan sistem kekebalan tubuh. Oleh karena itu, perlindungan terhadap paparan sinar UV sangat penting, misalnya dengan menggunakan tabir surya, mengenakan pakaian pelindung, dan menghindari aktivitas di bawah sinar matahari pada jam tertentu. Penelitian ini bertujuan untuk mengetahui aktivitas sun protection factor (SPF) dari ekstrak etanol 96% kunyit putih (Curcuma zedoaria) menggunakan metode spektrofotometri UV-Vis. Sampel diformulasikan pada konsentrasi 0,5% atau setara dengan 0,05 gram ekstrak dalam 10 mL etanol 96%. Pengukuran dilakukan pada panjang gelombang 290–320 nm dengan interval 5 nm. Hasil menunjukkan total nilai EE × I × Abs sebesar 3,357 sehingga diperoleh nilai SPF 33,57, yang menunjukkan kategori perlindungan sangat tinggi dan berpotensi sebagai bahan aktif tabir surya alami.
Maqashid sharia and corporate sustainability under financial vulnerability Wulandari, Linda Ayu; Paulus, Hendro; Melzatia, Shinta; Oktris, Lin; Akbar, Taufik
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.640

Abstract

This study examines the effect of CSR, Islamic CSR, and environmental quality on corporate performance, measured by profitability and growth, with financial vulnerability as a moderating variable. This research will conduct with Moderated Regression Analysis of panel data from 108 observations basic material entities achieving PROPER on 2021-2024 by Ministry of Environment and Forestry of Indonesia Republic, which Islamic CSR is measured using a GRI-Maqasid Index, CSR using the GRI Standards 2021, and financial vulnerability with DER, use EViews 13. The results show that CSR and Islamic CSR positively affect profitability but do not significantly firm growth. In contrast, environmental quality negatively affects short-term profitability yet supports growth. Financial vulnerability moderates these relationships by weakening the profitability effects of CSR and ICSR, while also reducing the positive influence of environmental quality on corporate growth. The findings highlight aligning ethical, social, and environmental strategies grounded in Maqasid Sharia with financial conditions to sustain long term corporate performance. This study compares Islamic CSR and CSR in a single framework, using profitability and growth as well as financial vulnerability, revealing the role of ethical orientation and financial constraints on long term corporate performance.
Co-Authors Ardianto, Riko Tri Fazira, Era Lin Oktris Paulus, Hendro Purwanto, Diyan Sakti Sapitri, Reski Putri Sari, Diva Oktaviani Paramita Shinta Melzatia Taufik Akbar Trianita, Endrina Ivanda