Jurnal Keberlanjutan (Journal of Sustainability)
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The Influence Of NPM, EPS, Tattoos On Stock Price Of Banking Companies Listed On The IDX For The 2020-2022 Period
Full text linkIn today's business world, which is developing rapidly, many investors are interested in investing their funds in stocks because it promises higher returns, both from dividends and capital gains. Before investing, an investor must know and choose which stocks can provide optimal returns for the funds invested. The capital market is a place for buying and selling transactions of various long-term instruments, including stocks. This study aims to empirically test and prove the effect of NPM, EPS, and TATO on stock prices for the 2020-2022 period. The following research uses a quantitative approach and multiple linear regression analysis with data processing using the tools of the Stata 15 program. The sampling method uses a purposive sampling technique. The sample of this research consisted of 18 companies. The results of the study by conducting the t-test showed that the NPM and TATO variables did not have a significant effect on stock prices, with an NPM probability value of 0.224; TATO with a probability value of 0.807, while the EPS variable has a significant effect on stock prices, with a probability value of 0.034, meaning that this value when compared to the ???? value, which is 0.05, is less significant. The f test states that the NPM, EPS, and TATO variables simultaneously influence stock prices based on a probability value of 0.0058, which means it is smaller than ???? of 0.05
The Influence of Work Environment and Organizational Communication on Employee Performance Through Job Satisfaction as a Mediation in Savings and Loan Cooperatives in Tanah Lot Tabanan Bali
Full text linkA common issue in Indonesian cooperatives is poor coordination and communication among employees. Routine and annual member meetings often do not run effectively, leading to minimal business activity and transaction flows due to low member participation. Effective communication and coordination are essential for any organization, including cooperatives, yet available digital technologies remain underutilized. Management plays a crucial role in organizing and supervising employees to enhance professionalism and discipline. A supportive work environment, clear regulations, and strong workplace relationships are necessary for optimizing employee performance and adaptability. Increased productivity directly correlates with improved performance. This study analyzes the impact of the work environment and organizational communication on employee performance, with job satisfaction as a mediating factor in savings and loan cooperatives in Tanah Lot, Tabanan, Bali. The study population includes 150 employees from five cooperatives: Dwi Guna, Gunung Tegaljaya, Dana Mulya Jaya Lestari, KSP Karidana, and Kerta Yuga. Using proportional random sampling with the Slovin formula, 110 employees were selected. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Square (PLS). Results show that the work environment and organizational communication positively and significantly affect job satisfaction and employee performance. Job satisfaction also significantly impacts performance and mediates the relationships between both work environment and communication with employee performance. These findings emphasize the importance of fostering a positive work environment and effective communication to enhance job satisfaction and performance in cooperatives
Analysis of The Theory of Justice in Insurance Business in Indonesia
Full text linkIn carrying out its function as a financial protector in the future, the insurance business must be based on justice to create a healthy relationship between customers and insurance companies. Justice in the insurance business is the main foundation of a healthy and useful insurance industry in Indonesia, if there is no justice then public confidence can be disturbed and trust in the insurance business can be reduced due to the perception of injustice. Justice is very necessary because the low level of understanding of the Indonesian people about insurance products is the main cause of injustice in the insurance service business. This situation is because insurance agents who do not have integrity do not explain the contents of the policy transparently to prospective customers. Based on the above thoughts, the main problem is, first, is the application of the Indonesian insurance agreement justice standard in accordance with the theory of justice? Second, How is the Implementation of Theory in Overcoming Conflicts Between Insurance Companies and Customer Justice in Insurance Companies
Policy and Regulatory Implementation in Water Resources Conservation Development in Indonesia: A Critical Analysis
Full text linkThe suboptimal management of sustainable water resources in Indonesia stems primarily from the misalignment between economic, social, and environmental development strategies. Rapid population growth, characterized by diverse demographic dynamics, has intensified demands for essential resources such as food, water, energy, housing, and infrastructure. However, natural systems operate within ecological limits, necessitating prudent resource governance. Water resource conservation serves as a strategic pathway to achieving sustainable development, supported by a myriad of regulations and policy frameworks. The core issue, however, is not a lack of regulatory instruments or financial allocations but rather fragmented and overlapping policies that undermine implementation effectiveness. Regulatory contradictions have led to “programmatic cannibalism,” where interventions compete rather than complement, diminishing the impact and coherence of conservation efforts. Sectoral fragmentation at the bureaucratic level reflects the disjointed nature of the regulatory environment itself. Moreover, watershed-based planning frameworks often fail to align with local government budgeting and planning mechanisms. This study synthesizes the landscape of legal and policy instruments governing water resource conservation across multiple sectors—including forestry, energy, agriculture, environment, spatial planning, and public works—at national and subnational levels. Using a qualitative literature review approach, the paper draws from policy documents, regulatory texts, and relevant international references. The findings highlight the urgency of regulatory harmonization, institutional integration, and multilevel governance readiness to support sustainable, coherent, and outcome-oriented water resource conservation strategies
The Influence of Brand Image and Brand Awareness on Purchasing Decisions of Mixue Ice Cream & Tea Products in Bandung City on ShopeeFood
Full text linkThis research was conducted on consumers of Mixue Ice Cream & Tea in Bandung City who made purchases through ShopeeFood. The purpose of this study was to determine how much influence Brand Image and Brand Awareness have on Purchasing Decisions, both partially and simultaneously. The research method used in this study is a descriptive and associative method. The sample in this study was 100 respondents. The analysis method used multiple linear regression analysis. Based on the results of the study, it shows that there is a partial and simultaneous influence on the variables of Brand Image and Brand Awareness on Purchasing Decisions. The influence of Brand Image on Purchasing Decisions is 19%, while the influence of Brand Awareness on Purchasing Decisions is 41.5%. The influence of Brand Image and Brand Awareness on Purchasing Decisions is 60.5%
The Role of Job Satisfaction in Mediating the Influence of Work Environment and Work Motivation on Employee Performance at Agung Bali Souvenirs in Badung Bali
Full text linkBali, as a prominent tourist destination, continues to experience growth in tourist visits, prompting the need for supporting facilities, including souvenir centers. Souvenirs play a vital role in tourism, and their high demand presents a promising business opportunity. With the increasing number of souvenir outlets, from traditional to modern, businesses must enhance their competitiveness by improving their human resources to achieve optimal performance. Therefore, this study aims to analyze factors affecting employee satisfaction and performance to support business goals. This study examines the mediating role of job satisfaction in the relationship between work environment, work motivation, and employee performance at Agung Bali Oleh-oleh, Badung, Bali. The study population includes all employees at Agung Bali Oleh-oleh in Badung. A sample of 70 respondents was selected using a questionnaire. Data analysis was conducted using Partial Least Squares (PLS) to test the hypotheses. Findings reveal that the work environment has a positive but insignificant effect on job satisfaction, while work motivation has a positive and significant impact. The work environment and work motivation both positively and significantly affect employee performance. However, job satisfaction has a positive but insignificant effect on performance and does not mediate the relationships between work environment or motivation and employee performance
Predicting Financial Survival: Altman Z-Score Insights into India's Renewable Energy Industry.
Full text linkThis study evaluates the financial health and bankruptcy risk of seven major Indian renewable energy firms from 2014 to 2023 using the Altman Z-score model, specifically its version adapted for emerging markets. As India targets 450 GW of renewable energy capacity by 2030, understanding the financial resilience of key industry players is essential to guide investment strategies and policy decisions. The selected firms, Tata Power Renewable Energy, Adani Green Energy, Suzlon Energy, Inox Wind, NHPC, SJVN, and Reliance Power, represent a mix of ownership structures and operate across solar, wind, and hydro sectors. A quantitative approach was applied using publicly available financial data, incorporating key ratios such as working capital, retained earnings, EBIT, and market value of equity. The results reveal variation in financial performance: Adani Green consistently remained in the green zone after 2020, reflecting strong investor confidence and low insolvency risk, while NHPC and Reliance Power stayed in the distress zone throughout, suggesting persistent financial weakness. Suzlon Energy showed volatility but signs of recovery by 2023, whereas Inox Wind moved from stability to distress after 2017. These findings support the use of the Z-score as a financial early-warning tool in capital-intensive sectors. However, the model’s limitations are evident in its inability to fully capture industry-specific challenges like delayed subsidies, regulatory uncertainty, and long asset payback periods. The study recommends integrating financial ratios with sector-specific and qualitative indicators.It contributes to the literature by applying the Z-score in India’s renewable energy context and offers practical insights for investors and policymakers
Cooperation Performance of Nusa Cendana University in 2019-2023
Full text linkThis study aims to analyze the performance of cooperation of Nusa Cendana University in the last five years (2019–2023), and to identify factors that support and hinder the effectiveness of the implementation of the cooperation. The study used a qualitative approach with an instrumental case study method, and was conducted at Nusa Cendana University, Kupang. Informants were determined purposively from three faculties representing the categories of high (FKIP), medium (FST), and low (FISIP) cooperation performance. The results of the study show that in general, Nusa Cendana University has established various forms of cooperation at the university, faculty, and study program levels. However, there are disparities in the performance of cooperation between work units, as reflected in the number of cooperation documents and the level of implementation of cooperation agreements (MoU, MoA, IA). The most dominant cooperation is carried out in FKIP, while FISIP and postgraduate programs show relatively low achievements. Factors that influence cooperation performance include ability and motivation factors at the study program level. Supporting factors include: faculty leadership initiatives, availability of regulations and guidelines for cooperation, collaborative experience, and active partner networks. Inhibiting factors include the lack of an integrated coordination system, limited human resources, low administrative literacy, and no specific cooperation budget. The study recommends strengthening institutional systems, enhancing HR capacity at the study program level, and developing measurable follow-up strategies. Optimizing these aspects is expected to improve Nusa Cendana University's cooperation performance more effectively and sustainably
The Effect of Brand Image, Product Quality, and Trust on Sanctuary Purchases
No full textThis study aims to examine the influence of brand image, product quality, and brand trust on purchasing decisions for olive tree goyor sarongs in Tegal City at CV Fahaltex. This study involved 100 respondents selected using a purposive sampling technique. The method used in this study to test whether the residual data is normally distributed is statistical analysis. The test was carried out using the Kolmogorov-Smirnov or Shapiro-Wilk test, depending on the number of samples available in the study. The data analysis method used was multiple linear regression. The results showed that brand image had a positive and significant effect on purchasing decisions, indicated by a significance value of 0.044 (<0.05). Product quality also had a significant effect on purchasing decisions, with a significance value of 0.007 (<0.05). In addition, brand trust had a positive and significant effect on purchasing decisions, with a significance value of 0.000 (<0.05). Simultaneously, brand image, product quality, and brand trust jointly influenced purchasing decisions with a significance value of 0.000. These findings suggest that improvements in these three factors can increase consumer interest and purchasing decisions
Determinants of Transfer Pricing Aggressiveness of Consumer Goods Companies in Indonesia with Financial Performance as a Mediating Variable
Full text linkTransfer Pricing Aggressiveness (TPA) is a strategy by multinational companies to shift profits to low-tax jurisdictions, which poses serious challenges for tax authorities in the context of Base Erosion and Profit Shifting (BEPS). Consumer goods companies in Indonesia are vulnerable to this practice due to characteristics such as leverage, company size, intangible assets, and the effective tax rate. This study aims to analyze the main determinants of TPA and explore the mediating role of financial performance in this relationship. The approach used is a mixed methods approach with an explanatory sequential design. Quantitative data were obtained from 126 financial reports of Indonesian consumer goods companies for the period 2016–2022 and analyzed using SEM-PLS. The results show that financial characteristics significantly influence TPA through financial performance as a mediator. Large and highly leveraged companies tend to manage TPA strategically, while the use of intangible assets is carried out more cautiously due to valuation and oversight risks. Financial performance serves as a signal to stakeholders and a legitimacy tool in the face of regulatory pressure. This research integrates various theoretical perspectives: Agency Theory, Resource-Based View, Institutional Theory, Tax Compliance Theory, and Legitimacy Theory. Qualitative analysis reveals regulatory challenges in Indonesia, particularly in oversight, compliance, and dispute resolution. This research provides empirical and conceptual contributions to understanding TPA strategies in developing countries and supports governance- and data-driven fiscal reforms