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KEUNIS
Published by Politeknik Negeri Semarang
ISSN : 23029315     EISSN : 27147274     DOI : https://doi.org/10.324497/keunis
Core Subject : Economy,
Economics, Econometrics & Finance
Pemahaman tentang keuangan dan atau yang bersinggungan atau berkaitan dengan arus dana dan kegiatan yang berhubungan dengan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 115 Documents
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Determinants of ESG Disclosure in ASEAN-5 Countries: A Legitimacy and Institutional Theory Approach Kallisia, Maria Putri; Mukhibad, Hasan; Ali, Wanamina Bostan
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6392

Abstract

ESG disclosure among basic materials firms in the ASEAN-5 countries remains uneven, with notable implementation gaps. Drawing on legitimacy and institutional theories, this study employs moderated regression analysis on 185 firms from a population of 2.110 during 2019–2023 to identify key determinants of ESG reporting. Results reveal that carbon emission intensity and product disclosure. Results show that higher carbon emission intensity leads to greater ESG disclosure, suggesting firms seek legitimacy by providing extensive ESG information despite higher emissions. Firms with more diversified products also exhibit higher ESG disclosure, as complexity requires transparency to manage environmental and social risks. Contrary to expectations, business environmental uncertainty does not significantly influence ESG disclosure, supporting contingency theory’s view that no single strategy fits all firms in navigating uncertainty. Geographic location negatively affects ESG disclosure, highlighting resource constraints and underdeveloped ESG infrastructure, particularly in Indonesia. Gender diversity significantly moderates the effects of environmental uncertainty and geographic location, strengthening their impact on ESG disclosure. However, its interaction with carbon emission intensity and product diversification is not significant. These findings deepen understanding of the institutional and legitimacy factors influencing ESG disclosure in emerging markets.
How Does Financial Inclusion Mediate the Impact of Fintech Usage on Consumer Behavior? Dewi, Nurmila; Furqan, Rasyidusman Hannamara
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6423

Abstract

This study explores the impact of financial technology (fintech) adoption on financial inclusion, its influence on consumer behavior, and the mediating role of financial inclusion. Employing a quantitative approach through structural equation modeling, data were collected via surveys to examine both direct and indirect relationships among the variables. The results indicate that fintech usage plays a key role in enhancing financial inclusion. In turn, financial inclusion contributes significantly to shaping consumer behavior. However, the direct influence of fintech usage on consumer behavior is moderate and statistically inconclusive. The findings confirm that financial inclusion mediates the relationship between fintech usage and consumer behavior, supporting greater financial access and fostering new financial habits. The study concludes that financial inclusion is essential in translating fintech adoption into meaningful behavioral shifts, underscoring the importance of broader financial access initiatives to fully realize the potential of fintech.
Moderating Role of Community Participation in the Relationship between Organizational Commitment, Good Corporate Governance, and Apparatus Performance Setiyowati, Supami Wahyu; Indiraswari, Susmita Dian
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6432

Abstract

This study aims to analyze the influence of organizational commitment and Good Corporate Governance (GCG) on the performance of village officials, and to test the moderating role of community participation in the relationship. This study uses a quantitative approach with a survey method, involving 72 respondents consisting of officials and the community in Pakisaji District, Malang Regency. The data analysis technique uses Moderated Regression Analysis (MRA). The results of the study indicate that organizational commitment and the implementation of GCG principles have a significant effect on improving the performance of officials. Community participation also has a positive effect on the performance of officials, and significantly moderates the relationship between organizational commitment and official performance. However, community participation does not significantly moderate the relationship between GCG and official performance, indicating that the effectiveness of participation depends on the quality and structure of community involvement. These findings provide empirical contributions to the development of participatory and accountable village governance, as well as strengthening the role of internal and external factors in driving official performance.
The Quest for Equilibrium: Navigating Hybrid Logics in Indonesian Islamic Microfinance Bank (BPRS). Akbar, Taufik
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6503

Abstract

This research explore the unique hybrid logic that defines BPRS, institutions navigating the complex interplay of market, social, religious, and accountability logics. These logics, encompassing both material and symbolic aspects, are interconnected yet analytically distinct, offering nuanced perspectives on the dynamics within Islamic microfinance. Adopting a qualitative approach, this study focuses on two BPRS institutions, strategically selected to represent rural (R) and urban (U) contexts. Data was gathered through interviews with key personnel, including board members, Shariah Supervisory Board members, and branch heads, totaling nine (9) respondents. The findings reveal that market logic drives profit generation and the development of Shariah-compliant products, while social logic shapes customer selection and community development initiatives. Religious logic influences all material facets, from product structuring to customer relationships. Accountability logic encompasses regulatory compliance, ethical responsibility, and a divine dimension. This hybrid logic framework elucidates the paradoxical practices observed in Islamic microfinance, such as balancing profit with social impact and religious compliance with market competitiveness. Ultimately, this research contributes to a deeper understanding of the institutional environment of Islamic microfinance, where organizations negotiate competing demands to achieve financial sustainability, social welfare, religious adherence, and accountability.
Determinants of Environmental Quality Index (EQI) in Indonesia in 2018-2022 Sihombing, Pardomuan Robinson; Erfiani, Erfiani; Notodiputro, Khairil Anwar; Kurnia, Anang
KEUNIS Vol. 13 No. 2 (2025): JULY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i2.6559

Abstract

The environment is a critical issue in sustainable development in Indonesia, with significant variations in environmental quality between regions. This study seeks to examine the influence of the Regional Government Budget, COVID-19 (as a dummy variable), Gross Regional Domestic Product (GRDP), and the Human Development Index (HDI) on the Environmental Quality Index (EQI) in Indonesia. The data for this study were obtained from BPS–Statistics Indonesia and the Ministry of Environment and Forestry, covering the period from 2018 to 2022. The analysis employs multiple linear regression using panel data. Panel model testing indicates that the fixed effects model with cross-sectional lag provides the best fit. The results show that, collectively, all variables have a significant influence on Indonesia's Environmental Quality Index (EQI). Individually, the Regional Government Budget for environmental purposes, the COVID-19 dummy variable, and the Human Development Index (HDI) have a significant positive impact on EQI. In contrast, Gross Regional Domestic Product (GRDP) has a significant negative effect. These findings highlight the need for comprehensive macro-socioeconomic policies to sustain and enhance environmental quality in Indonesia.

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