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All Journal Akuisisi : Jurnal Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Meilani Intan Pertiwi
Universitas Negeri Semarang
Economics, Econometrics & Finance

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Analysis of BDS-Impacted Financial Performance: A Testing Direction for New Social Movement Theory Richatul Jannah; Fitrarena Widhi Rizkyana; Meilani Intan Pertiwi; Tiara Dwi Lestari; Akhila Fuji Safitri; Meldica Widya Ningrum
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2459

Abstract

This study aims to analyze the impact of the BDS Movement on corporate financial performance using the New Social Movement Theory (NSMT) theoretical framework. By combining financial and theoretical aspects, this study is expected to contribute to an understanding of the complex relationship between business, social movements, and corporate financial performance. The BDS movement significantly impacted the performance of these four companies, both in terms of public perception, investor confidence, declining sales, and increased operational pressure. Companies with strong market diversification and risk management strategies, such as PT Fast Food Indonesia, Tbk and PT Unilever Indonesia, Tbk, were able to better weather the impact of the boycott, although they still experienced a decline in profits. On the other hand, PT MAP Boga Adiperkasa Tbk and PT Sarimelati Kencana Tbk showed greater vulnerability to the boycott due to their dependence on a more limited market segment. To survive in such a situation, a more flexible and proactive adaptation strategy is needed in the face of external pressures such as the boycott movement and unstable global economic conditions.
Peran Arus Kas Aktivitas Operasi dalam Memperkuat Hubungan ESG dan Kinerja Perusahaan Meilani Intan Pertiwi; Ardhana Reswari Hasna Pratista; Irnin Miladdyan Airyq; Kholidil Amin
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.494

Abstract

This study delves into the role of environmental, social, and government (ESG) in company performance. In addition, this study also examines the role of operational cash flow in strengthening the relationship between ESG and company performance. Based on the results of previous research, operational cash flow is strong capital for companies before making long-term investments in ESG. This research model was tested using multiple regression analysis with qualitative data. The sample of this study was companies from all sectors in Indonesia in the 2020-2024 period, using the purposive sampling method. The number of samples obtained in this study was 263 observations. The results of this study are that social responsibility and governance practices affect company performance. Operational cash flow strengthens the relationship between environmental impact and company performance. This finding indicates that environmental impact in Indonesia does not affect company performance because it does not have strict regulatory pressure. However, environmental impact will significantly affect company performance if the company's operational cash flow is substantial.
Pengaruh ESG terhadap Risiko Finansial Korporat Ardhana Reswari Hasna Pratista; Meilani Intan Pertiwi; Moh. Eko Saputro
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.559

Abstract

This study aims to investigate the relationship between corporate ESG assessment and financial risk exposure. Specifically, the authors seek to understand whether corporate financial risk can be influenced by corporate sustainability. With a total of 214 observations from various industrial sectors listed on the Indonesia Stock Exchange (IDX) from 2020-2024, this study empirically tests the relationship between the three dimensions of sustainability, namely environmental, social, and governance, with financial risk. The research findings show that environmental and social values ​​have a significant effect on financial risk. Companies with superior environmental and social performance are considered more robust and resilient in facing external pressures, thus reducing the potential for financial losses that the company may suffer. Meanwhile, governance values ​​do not show a significant effect on financial risk. This means that the corporate governance structure does not have a direct effect on financial risk. The test carried out in this study is a multiple regression test with the help of the Eviews Ver 13 statistical tool.
Co-Authors Akhila Fuji Safitri Ardhana Reswari Hasna Pratista Irnin Miladdyan Airyq Kholidil Amin Meldica Widya Ningrum Moh. Eko Saputro Richatul Jannah Rizkyana, Fitrarena Widhi Tiara Dwi Lestari