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Economic Expertise In Leadership : How CEO Economic Certifications Drive Corporate EES Performance
Full text linkThis study examines the relationship between CEO economic certifications and corporate sustainability performance, particularly in environmental, economic, and social (EES) aspects. Using a dataset of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021, the study applies Upper Echelons Theory to explore how CEO economic expertise influences strategic decision-making and corporate sustainability outcomes. The results show a significant positive correlation between CEO economic certification and EES Scores, suggesting that CEOs with economic backgrounds are more adept at implementing sustainability strategies, optimizing resource management, and improving corporate transparency. The findings also emphasize the increasing regulatory and market-driven expectations for corporate sustainability in Indonesia, particularly under frameworks such as POJK 51/2017. Despite the positive relationship, challenges remain in fully integrating sustainability principles across industries. The study provides implications for corporate governance, regulatory bodies, and investors seeking to enhance corporate sustainability through executive leadership
Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance
Full text linkThis study analyzes how green entrepreneurship (GE) and sustainable business management (GBM) affect the performance of natural-dye batik SMEs., with sustainable competitive advantage (SCA) serving as a mediating factor. The research population consists of 48 natural-dye batik MSMEs in Kediri registered with relevant institutions. A saturated sampling technique was applied, making the entire population the research sample. The research utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS) to quantitatively investigate both direct effects and mediated relationships among variables. The findings indicate that GE and GBM have no significant direct effect on BP or SCA. Conversely, SCA has a significant positive effect on BP and fully mediates the influence of GE on BP as well as GBM on BP. The study underlines that improvements in business performance through green entrepreneurship and green business management are achieved only if such practices are first shaped into sustainable competitive advantage. These results provide empirical support for the Natural Resource-Based View (NRBV), highlighting that environmental strategies yield sustainable performance only when coupled with inimitable organizational capabilities and provides practical implications for batik MSMEs to focus on product differentiation, innovation, and eco-branding
Empirical Study of Social Budget And Regional Wealth In Achieving SDG 1 (No Poverty) in Indonesia
No full textThis study attempts to explore the influence of social budget and regional wealth on the achievement of Sustainable Development Goals (SDGs) 1 “No Poverty” in Indonesia, which is an important issue considering the high poverty rate and the suboptimal utilization of regional budgets and wealth. This study uses secondary data from local governments in Indonesia in 2018–2022 with a total sample of 2.320 observations, and is analyzed using a panel data regression model with the Random Effect Generalized Least Squares (GLS) regression approach. The results of the study indicate that social budget and regional wealth have a significant influence on the achievement of SDGs 1. Specifically, the panel regression result show that social budgets and Regional Government Expenditure (APBD) are significant at the 1% level with an Adjusted R2 of 0,147. By increasing the allocation of social budgets and managing and utilizing regional wealth optimally, local governments can carry out poverty alleviation efforts more effectively, accelerate poverty reduction, and aid in the region’s attainment of Sustainable Development Goals. This study emphasizes the importance of local governments to increase targeted social budget allocations, manage regional wealth more productively, and design policies that focus on sustainable poverty reduction to support the achievement of SDGs 1 targets
Financial Literacy, Inclusion, and Competence in Driving MSME Sustainability: A Mediation–moderation Model of Financial Self-efficacy
Full text linkThe purpose of this study was to determine the direct relationship between financial literacy and financial inclusion on financial self-efficacy and MSME performance. The indirect relationship between financial literacy and financial inclusion on MSME performance through financial self-efficacy was also examined, as well as the role of competence as a moderating variable. This study used a quantitative approach by distributing questionnaires. The population in this study was all MSMEs in Bima City and Regency. The sampling technique used was random sampling, which is a random sampling based on a predetermined sample. The total sample size was 225 respondents, with 100 respondents in Bima City and 125 respondents in Bima Regency. The data analysis tool used was Smart PLS. The results of this study indicate that financial literacy and financial inclusion influence financial self-efficacy, and financial self-efficacy also influences the sustainability performance of MSMEs. Similarly, regarding the indirect effect, the results indicate that financial literacy and financial inclusion influence the sustainability performance of MSMEs through financial self-efficacy. Competence moderates the relationship between financial literacy and inclusion on financial self-efficacy, as well as the relationship between financial self-efficacy and the sustainability performance of MSMEs
Profitabilitas sebagai Mediator Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan : (Studi pada Sektor Barang Konsumsi di BEI Periode 2020-2024)
Full text linkThis study empirically analyze the mediating role of profitability on the relationship between Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Firm Value. Using a quantitative approach with purposive sampling, the study examines consumer goods companies on the Indonesia Stock Exchange (IDX) from 2020-2024, with data analyzed via Partial Least Square - Structural Equation Modeling (PLS-SEM). The results showed that GCG has a positive and significant effect on Firm Value and Profitability. In contrast, CSR did not show a significant effect on either. The main finding of this study is that profitability, as measured by Return on Equity (ROE), was proven to significantly mediate the relationship between GCG and Firm Value partially. This indicates that effective GCG mechanisms increase firm value largely through improving financial performance first, which is a positive signal for investors. However, profitability was unable to mediate the relationship between CSR and Firm Value. These findings confirm that, in the context of the Indonesian consumer goods market during the study period, good governance practices were a more fundamental driver of value than social responsibility disclosure. This research contributes to the literatur by confirming the mediating role of profitability in the post-pandemic Indonesian consumer market
Pengaruh Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Full text linkThis study aims to determine the effect of capital structure and sales growth on financial performance, with company size as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is supported by Signaling Theory, which explains that financial information conveyed by management through financial reports provides signals to investors regarding the company's condition. The data used are secondary data, consisting of financial reports from consumer goods companies for the 2020–2024 period. The sample was determined using a purposive sampling method, resulting in 220 observations from 44 companies over a five-year period. Data analysis was conducted using descriptive statistics, while hypothesis testing used moderated regression analysis (Moderated Regression Analysis) with the help of SPSS version 27. The results indicate that capital structure has a negative and significant effect on financial performance, such that an increase in capital structure tends to decrease financial performance. Conversely, sales growth has no significant effect on financial performance. Furthermore, company size does not moderate the effect of capital structure or sales growth on financial performance, so company size does not change the strength of the influence of these two independent variables
Pengaruh Literasi Keuangan, Inklusi Keuangan, Gaya Hidup, Dan Financial Technology Terhadap Perilaku Keuangan Pegawai PT. X di SUMUT
Full text linkThis research aims to analyze the influence of financial literacy, financial inclusion, lifestyle, income and financial technology on the financial behavior of PT X. This research is associative research and the type of data used is quantitative data. The population in this study was 178 people who were employees of PT. X with a sampling technique using purposive sampling. The data analysis techniques used are descriptive statistical analysis and multiple linear regression. The results of this research show that financial literacy, financial inclusion, lifestyle, income and financial technology simultaneously have a significant influence on the financial behavior of PT X. Partially, financial literacy has a positive and insignificant effect on the financial behavior of PT X, financial inclusion has a positive and significant effect on the financial behavior of PT X, lifestyle has a positive and significant effect on the financial behavior of PT X, income has a positive and insignificant effect on the financial behavior of PT X, financial technology has a positive and insignificant effect on the financial behavior of PT X. The most dominant influence on financial behavior is financial inclusion
Pengaruh Strategi Bisnis dan Kinerja ESG terhadap Potensi Financial Distress pada Perusahaan di Negara-Negara ASEAN
Full text linkThe objective of this study is to examine the impact of business strategy and ESG performance on the potential for financial distress among companies in ASEAN. The study population consists of all companies listed on ASEAN stock exchanges during the period 2016-2023. The sample data was collected using the purposive sampling technique and resulted in 1,977 sample data. The data used in this study was obtained from the Thomson Reuters database. The data were analyzed using the unbalanced panel data regression method using STATA software version 17. The results indicated that business strategy had no significant impact on the potential for companies to experience financial distress. Conversely, ESG performance had a positive and significant impact on the potential for companies to experience financial distress. Efforts to improve ESG performance have a major influence on company performance, because these efforts require large costs while support from stakeholders for ESG practices is still relatively small. Therefore, for the development of this study, it is suggested that future research can conduct research with a qualitative approach that explores the perspectives of various stakeholders regarding ESG practices implemented by the company. By involving the views and insights of these stakeholders, the research will have higher validity and accuracy, and provide a more comprehensive understanding.
Green UMKM : Transformasi Bisnis dalam Upaya Menjaga Kelestarian Lingkungan
Full text linkA green future refers to a collective vision and effort to create a living environment that is healthier, more sustainable and in balance with nature. Green MSMEs is an initiative that supports small businesses so they can run their businesses with attention to environmental impacts. This research aims to review the production of copra and coconut charcoal towards environmental risk management through the implementation of environmentally friendly and green-minded principles. This research uses a qualitative case study method including interviews, participant observation and documentation on MSMEs in Katumbangan Village. The results of this research show that Copra and Coconut Charcoal MSMEs have positive and negative impacts on the surrounding community. The positive impact is that it can create new jobs so that it can improve people's standard of living, and the negative impact is the high level of environmental pollution produced, such as coconut water waste, the aroma of sulfur used to make white copra which causes a distinctive aroma and air pollution from the charcoal burning process. which uses simple methods so it does not consider aspects that cause environmental pollution. So it is necessary to transform MSMEs into green MSMEs by applying indicators from the aspects of production (input, energy sources and waste processing), marketing (products, prices and promotions), human resources (motivation and training) and finance (investment, environmental costs and reporting). finance) so that the role of MSMEs can achieve the agenda of sustainable development goals or what are known as Sustainable Development Goal
Village Sustainable Development Goals (Sdgs): Budgetary, Human Resources, And Technology Contributions
Full text linkThis study aims to assess the impact of budget, human resources, and village technology on the achievement of Sustainable Development Goals (SDGs) in villages across West Sulawesi. By concentrating on West Sulawesi, the study offers insights into the specific challenges and opportunities of the local context, which could be applicable or adaptable to other regions in Indonesia. A quantitative and relational approach was employed to examine the contribution of key factors toward achieving the SDGs. The findings revealed that the budget has a negative and significant effect on the achievement of village sustainable development goals, human resources are crucial and play a vital role in reaching these goals, and technology is highly beneficial in advancing rural development objectives. The implementation phase of this research focuses on applying the insights gained from the study of how budgetary contributions, human resources, and technology can support the achievement of Sustainable Development Goals (SDGs) at the village level. This phase will involve practical steps for village governments, stakeholders, and community members to ensure successful outcomes. The implementation will be driven by participatory approaches, capacity-building programs, and the adoption of appropriate technologies, in line with budgetary allocations and available human resources. The expectation of this research is to increase transparency and accountability in budget allocation, clear strategies and support communities to use village budgets to address SDGs and increase local government and community involvement in resource allocation decisions