Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Business & Banking Journal of Artificial Intelligence and Digital Business
Muhammad Fuad Asrofillah
Politeknik Negeri Bengkalis
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Dampak Penerapan SAK Berbasis ESG Terhadap Kinerja Keuangan Perusahaan Non Keuangan di Indonesia Rizqa Arimurti; Muhammad Fuad Asrofillah; Larbiel Hadi; Emon Sulaeman
Journal of Business & Banking Vol 15 No 01 (2025): Mei-Oktober 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v15i01.5370

Abstract

Penelitian ini dilatarbelakangi oleh isu penerapan Standar Akuntansi Keuangan (SAK) berbasis environmental, social, and governance (ESG) yang diyakini berpotensi memengaruhi kinerja keuangan perusahaan, meskipun bukti empiris yang ada masih menunjukkan hasil yang beragam. Tujuan penelitian ini adalah untuk menganalisis pengaruh penerapan SAK berbasis ESG terhadap kinerja keuangan yang diukur menggunakan rasio ROA, ROE, dan NPM, dengan mempertimbangkan variabel ukuran perusahaan, leverage, serta perbedaan sektor industri. Populasi penelitian mencakup perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2024, dengan jumlah sampel sebanyak 109 perusahaan yang ditentukan melalui teknik purposive sampling. Data penelitian diperoleh dari laporan tahunan dan laporan keberlanjutan yang dipublikasikan oleh perusahaan, kemudian dianalisis dengan metode regresi kuantitatif. Hasil penelitian menunjukkan bahwa secara parsial ESG, ukuran perusahaan, dan leverage tidak berpengaruh signifikan terhadap profitabilitas, serta tidak ditemukan perbedaan pengaruh ESG antar sektor industri. Namun, secara simultan ketiga variabel tersebut terbukti berpengaruh signifikan terhadap ROA. Temuan ini mengindikasikan bahwa kombinasi penerapan ESG, ukuran perusahaan, dan leverage tetap memiliki relevansi dalam menjelaskan variasi profitabilitas. Oleh karena itu, integrasi praktik ESG dengan strategi keuangan menjadi penting untuk mendukung keberlanjutan kinerja perusahaan dalam jangka Panjang.
The Role of Social Media Marketing to Improve the Brand Image of Cakealamanja and Rujak Jambu Cristal Msmes (Case Study at Polbeng Business Expo Chapter II) Femylda Hidayah; Muhammad Fuad Asrofillah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12363

Abstract

This project aims to provide comprehensive support to Micro, Small, and Medium Enterprises (MSMEs), specifically focusing on the business partners Cakealamanja and Rujak Jambu Cristal. This initiative is realized through active participation in the Polbeng Business Expo Chapter II, with the primary objective of optimizing social media marketing strategies to enhance both brand image and digital competitiveness. The project encompasses a series of practical programs, including the creation of professional business profile videos, engaging promotional content, and informative digital product catalogs. Additionally, it involves structured promotional management across social media, the integration of the Quick Response Code Indonesian Standard (QRIS) digital payment system, and intensive mentoring for business owners in preparing standardized financial reports.Methodologically, this project was systematically executed through three primary stages: project preparation (encompassing observation, needs analysis, and planning), project implementation (focusing on marketing execution and the exhibition), and project completion (evaluation and comprehensive reporting). The findings reveal that social media marketing significantly elevates brand visibility, audience engagement, and consumer awareness for both MSMEs. The strategic distribution of creative promotional content across platforms like Instagram, TikTok, and Facebook successfully captured public attention and increased direct consumer traffic.Furthermore, the adoption of the QRIS payment system substantially improved transaction efficiency, speed, and security during the exhibition, effectively meeting the demands of modern consumers. Managerially, the assistance provided in structured financial reporting empowered the MSME owners to transparently understand their business performance, thereby aiding in future financial decision-making. In conclusion, the Polbeng Business Expo Chapter II served as a highly effective platform for advancing MSMEs through a combination of digital marketing and direct business assistance. Ultimately, this project not only delivered a measurable positive impact on MSME sustainability and economic growth but also significantly strengthened the collaborative synergy among students, business owners, and the broader community.
Increasing Savory Potatoes and Queen Mango Bengkalis Msme’s Performance Through Entrepreneurship, And Digital Marketing at Polbeng Business Expo Chapter II Umi Kurnia Wati; Muhammad Fuad Asrofillah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12339

Abstract

Micro, Small, and Medium Enterprises (MSMEs) serve as a fundamental pillar for Indonesia's economic development, particularly by driving job creation and bolstering regional economic stability. Despite their importance, many culinary-focused MSMEs in Bengkalis Regency encounter significant obstacles regarding effective entrepreneurship practices and the integration of digital marketing tools. This research investigates the strategic implementation of entrepreneurship and digital marketing tactics utilized during the Polbeng Business Expo, assessing their impact on the performance of two local ventures: Savory Potatoes and Queen Mango. Adopting a descriptive qualitative approach, this study employs data gathered through direct observation, documentation, and the analysis of sales records collected throughout the three-day exhibition period. The analysis focuses on critical entrepreneurial competencies, including product innovation, opportunity identification, and customer service excellence, while simultaneously evaluating digital marketing strategies such as social media campaigns and the adoption of modern digital payment systems. The findings demonstrate that the deliberate application of these strategies significantly improved sales performance, broadened customer reach, and enhanced product visibility. The successful integration of entrepreneurial initiatives with robust digital marketing within a structured event environment effectively strengthened the competitiveness of these MSMEs. Ultimately, this research offers actionable insights for future MSME development, providing a scalable framework that supports sustainable local economic growth and improved market resilience within the vibrant Bengkalis Regency area.
Co-Authors Emon Sulaeman Femylda Hidayah Larbiel Hadi Rizqa Arimurti Umi Kurnia Wati