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INDONESIA
Review: Journal of Multidisciplinary in Social Sciences
Published by PT Lentera Ilmu Nusantara
ISSN : -     EISSN : 30316375     DOI : https://doi.org/10.59422/rjmss.v1i03
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Review: Journal of Multidisciplinary in Social Sciences, published by Lentera Ilmu Nusantara. Review: Journal of Multidisciplinary in Social Sciences accommodates the publication of Multidisciplinary Research results in the field of Social Sciences conducted by Lecturers as a manifestation of the Tri Darma of Higher Education. Review: Journal of Multidisciplinary in Social Sciences is an electronic journal that is professionally managed using the Open Journal System, published 12 times a year, namely every month.
Arjuna Subject : Umum - Umum
Articles 122 Documents
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Feasibility of Rehet Iced Tea Shop in North Cikarang: Opportunities and Strategic Challenges Putriani, Lira; Andini, Nadya Shafa; Padilah, Aditia Tri; Maulana, Fiqri; Setiawan, Aris; Mozart, Mohammad
Review: Journal of Multidisciplinary in Social Sciences Vol. 2 No. 10 (2025): October 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v2i10.1063

Abstract

This study aims to analyze the opportunities and challenges of the Rehet Ice Tea Shop business feasibility in North Cikarang. Using a qualitative approach, data were collected through interviews, observations, documentation, and literature studies. The analysis results indicate that Rehet Ice Tea Shop has significant marketing opportunities, including a broad market segment, competitive prices, a strategic location, and the use of social media as a promotional tool. However, significant challenges arise from intense competition with similar businesses. This shop is required to continue to innovate in products and services to maintain competitiveness in the market. Revenue data for the past six months indicates sales fluctuations influenced by external factors such as national day celebrations. The conclusion of this study confirms that effective marketing strategies and product innovation are key to the sustainability of Rehet Ice Tea Shop's business in facing competition in the modern beverage MSME sector.
Sustainability Reporting and Financial Performance: The Mediating Role of CEO Characteristics and Ownership Structure Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Review: Journal of Multidisciplinary in Social Sciences Vol. 2 No. 11 (2025): November 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v2i11.1091

Abstract

This study analyzes the transformation mechanism of sustainability reporting into financial performance through the mediating role of CEO characteristics (education and tenure) and ownership structure. This study addresses the paradox in the context of non-cyclical consumer sector companies in Indonesia, where increasing adoption of sustainability reporting is accompanied by a decline in financial performance. This explanatory quantitative study used 145 observations from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0 software, which included evaluation of the measurement and structural models with a bootstrapping procedure of 5,000 samples to test the significance of the mediation effect. Sustainability reporting was shown to have a significant effect on financial performance. However, more crucially, CEO characteristics and ownership structure  significantly mediated this relationship. The model showed good predictive relevance and goodness of fit. These findings provide theoretical contributions by integrating Stakeholder Theory, Upper Echelons Theory , and Agency Theory into a cohesive mediation framework. Practically, this research provides guidance for boards of commissioners in the leadership succession process and corporate governance design to maximize the value of sustainability investments. This research shifts the analytical paradigm from a moderation to a mediation approach, revealing the "black box" of how sustainability reporting is transformed into financial performance through the filter of leadership and ownership structure in Indonesia.

Page 13 of 13 | Total Record : 122

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