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All Journal Community Engagement and Emergence Journal (CEEJ) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Research of Social Science, Economics, and Management
Maria Goretti Kentris Indarti
Universitas Stikubank
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions

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Pengungkapan Sustainability Report Terhadap Harga Saham Mitha Amalia Sofiatun; Maria Goretti Kentris Indarti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5200

Abstract

This study examines the effect of sustainability report disclosure on the stock prices of companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Sustainability reports consist of economic, environmental, and social performance data. A total of 252 observations from 77 companies were collected using purposive sampling. Multiple linear regression analysis was performed, controlling for company size, profitability, and leverage. The results indicate that economic performance significantly positively affects stock prices, while environmental and social performance do not affect them.
Determinan Kinerja Keuangan Daerah: Studi pada Kabupaten dan Kota di Jawa Tengah Banar Braian; Maria Goretti Kentris Indarti
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i4.8962

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Belanja Modal (BM), dan Pendapatan Transfer (PT) terhadap Kinerja Keuangan Daerah (KKD), dengan mempertimbangkan Tingkat Kemiskinan (TK) dan Indeks Pembangunan Manusia (IPM) sebagai variabel kontrol. Objek penelitian mencakup 35 kabupaten/kota di Provinsi Jawa Tengah selama periode 2021–2024, menggunakan pendekatan analisis regresi data panel. Hasil penelitian menunjukkan bahwa PAD tidak berpengaruh signifikan terhadap KKD, yang mengindikasikan rendahnya kontribusi pendapatan lokal akibat keterbatasan kapasitas fiskal dan kurang optimalnya pengelolaan. Sebaliknya, BM berpengaruh positif dan signifikan terhadap KKD, menegaskan pentingnya investasi aset tetap dalam meningkatkan efisiensi pelayanan publik dan pertumbuhan ekonomi. PT berpengaruh negatif dan signifikan terhadap KKD, mengindikasikan bahwa ketergantungan pada dana pusat dapat melemahkan kemandirian fiskal daerah. TK memiliki pengaruh negatif terhadap KKD, sementara IPM menunjukkan pengaruh positif, mencerminkan pentingnya kualitas sumber daya manusia dalam mendukung kinerja fiskal daerah.
Determinants of Capital Adequacy of Rural Banks in Central Java: The Role of Credit Risk, Allowance for Impairment Losses, and the Mediating Effect of Profitability Yutdi Yuwono; Jacobus Widiatmoko; Maria Goretti Kentris Indarti
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i1.1666

Abstract

The implementation of the Indonesian Financial Accounting Standards for Private Entities (SAK EP) in January 2025 and the mandate for Allowance for Impairment Losses (CKPN) under POJK 1/2024 have placed additional pressure on Rural Bank (BPR) performance, particularly regarding the minimum core capital requirement of IDR 6 billion that must be fulfilled by the end of 2024. This study aimed to examine the effects of credit risk (NPL) and CKPN on capital adequacy (KPMM), with profitability (ROA) as a mediating variable in BPRs in Central Java. Firm size, operational efficiency (BOPO), liquidity (LDR), and a time-period dummy variable representing the period before and after CKPN implementation were included as control variables. The population consisted of all BPRs headquartered in Central Java. Using purposive sampling, the sample criteria included total assets of at least IDR 100 billion, complete financial statements, no recorded losses, and data availability. Path analysis and the Sobel test were used for data analysis. The findings showed that, in the first model, CKPN had a positive and significant effect on ROA, whereas NPL had no significant effect. In the second model, KPMM was positively and significantly affected by CKPN and ROA but was not affected by NPL. Furthermore, the Sobel test indicated that ROA did not mediate the effects of NPL or CKPN on KPMM. In conclusion, the new regulation’s provisioning allocation procedures directly strengthened BPR capital resilience and profitability; however, this effectiveness was not achieved indirectly through ROA.
Co-Authors Banar Braian Mitha Amalia Sofiatun Widiatmoko, Jacobus Yutdi Yuwono