Abstract:This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL)…
Q45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
Abstract:This study aims to analyze the effects of liquidity, leverage, and BOPO on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Profitability is proxied by…
by Return on Assets (ROA), liquidity by the Current Ratio (CR), leverage by the Debt to Equity Ratio (DER), and BOPO is measured by the ratio of Operating Expenses to Operating Income. This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of companies’ annual financial statements obtained from the official IDX website, with the sampling technique using purposive sampling based on predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that liquidity does not always have a positive effect on profitability, leverage tends to have a negative effect on profitability, and BOPO has a negative effect on profitability. Simultaneously, liquidity, leverage, and BOPO significantly affect the profitability of energy sector companies during the 2022–2024 period. These findings indicate that optimal liquidity management, proportional use of debt, and operational cost efficiency are key factors in improving the profitability performance of energy sector companies.
Abstract:This study analyzes OPPO's global expansion strategy through the optimization of its technology supply chain within the framework of the Global Value Chain (GVC). The smartphone industry has experienced rapid growth in recent…
ecent decades, with increasingly fierce competition among leading manufacturers. OPPO, a Chinese technology company founded in 2004 and part of BBK Electronics Corporation, has demonstrated significant competitiveness in the global market despite facing challenges in maintaining its market share from 2021 to 2024. This study uses a descriptive qualitative methodology, analyzing primary data from OPPO's official documents and secondary data from industry reports and academic literature. Findings show that OPPO implements production sharing in strategic geographic locations, with design and development centralized in China and manufacturing spread across countries that offer labor or infrastructure advantages. The study shows that OPPO's global expansion follows the Uppsala Model of internationalization, starting with culturally and geographically close markets such as Southeast Asia before expanding to more distant regions. Through technology-based supply chain optimization, digital integration, and the adoption of artificial intelligence (AI)-based coordination systems, OPPO has developed the ability to manage complex global networks while overcoming geopolitical challenges and supply chain disruptions. This research contributes to understanding how technology companies from developing countries leverage the Global Value Chain to enhance international competitiveness, providing insights into the relationship between supply chain strategy and the success of global expansion in the highly competitive smartphone industry.
Abstract:The health pandemic several years ago had a significant impact on various sectors, especially companies listed on the Indonesia Stock Exchange. This study was motivated by fluctuations in the price of sharia stocks or the…
e Jakarta Islamic Index (JII) after the Indonesian government officially lifted the pandemic status. By combining macroeconomic and company fundamental factors with hierarchical regression analysis techniques, this study aims to identify which combination of factors influences the return on shares in this sector after the pandemic. The results show that the performance of returns on shares in the sharia sector is dominated by fundamental factors, namely Total Asset Turn Over (TATO) and Return on Assets (ROA). The main finding from this research is that post-pandemic, the performance of the Islamic stock sector is still dominated by corporate fundamental factors, which are efficiency and profitability. The limitation of this research lies in the data range, and it would be very interesting to continue with a longer time period. The technical contribution of this research is that it can provide an overview for investors when deciding to invest, so that they can focus more on corporate fundamental factors first.
Abstract:This study examines the effect of financial performance and Corporate Social Responsibility (CSR) on firm value in cement companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Financial performance…
rformance is proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). CSR is measured through a disclosure index based on the Global Reporting Initiative (GRI) Standards using content analysis. This research employs a quantitative associative approach with secondary data obtained from annual reports and sustainability reports of seven cement companies. Multiple linear regression analysis is used to test the hypotheses. The results indicate that ROA has a positive and significant effect on firm value, suggesting that efficient asset utilization enhances market perception. CSR disclosure also shows a positive and significant effect on firm value, supporting the legitimacy theory that socially responsible practices strengthen corporate reputation and investor confidence. These findings highlight the importance of integrating financial performance and sustainability strategies to enhance firm value, particularly in capital-intensive and environmentally sensitive industries such as cement.
Abstract:The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector…
or companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices. Other findings show that stock prices can be influenced by the Earning Per Share variable .
Abstract:Abstract The rapid growth of the Muslim fashion industry in Indonesia has intensified competition among Muslim fashion brands, particularly in the hijab segment. This intense competition requires companies to maintain high…
high product quality and implement effective promotional strategies to create consumer satisfaction. Rabbani, as one of Indonesia’s national Muslim fashion brands, faces challenges related to declining consumer perceptions of product quality and promotional effectiveness, which have an impact on consumer satisfaction, especially in Rancaekek District, Bandung Regency.
This study aims to examine and analyze the influence of product quality and promotion on consumer satisfaction among Rabbani hijab users in Rancaekek District, Bandung Regency, both partially and simultaneously. This research employs a quantitative approach using descriptive and verificative methods. The population of this study consists of consumers who use Rabbani hijabs in Rancaekek District, with a sample of 96 respondents selected through purposive sampling. Data were collected through questionnaires developed based on indicators of product quality, promotion, and consumer satisfaction.
The data analysis techniques used include descriptive analysis to describe the condition of each variable and multiple linear regression analysis to test the influence of product quality and promotion on consumer satisfaction. The analysis was also supported by classical assumption tests, coefficient of determination tests, and hypothesis testing through partial tests (t-test) and simultaneous tests (F-test).
The results of the study indicate that product quality and promotion have a positive and significant effect on consumer satisfaction, both partially and simultaneously. Good product quality and attractive, well-targeted promotional strategies are able to enhance consumer satisfaction with Rabbani products. Therefore, it is recommended that Rabbani place greater emphasis on maintaining consistent product quality and optimizing promotional strategies to improve consumer satisfaction and loyalty amid increasingly competitive conditions in the Muslim fashion industry.
Abstract:The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One…
ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Abstract:Success in information system projects has a significant impact on the development of information technology. The research specifically explores the factors that can influence the success and failure of information system…
m projects in Indonesia. The research method applied is a double linear regression analysis of a case study involving 67 information system projects that have been completed by various organizations and companies in Indonesia. Some of the major findings of this study cover critical aspects that have a significant impact on the performance of information system projects. Analysis of project information system requirements is identified as one of the key factors affecting the success of the project. Team capabilities, both in terms of technical skills and interpersonal coordination, are also important elements that correlate with project outcomes. The involvement of stakeholders throughout the project cycle has also proved to have a positive impact. It is understood that involving stakeholders actively can enhance a better understanding of user needs and minimize the risk of change of requirements in the middle of the way. By gaining in-depth insight into these key factors, this research makes valuable contributions to the planning, development, and implementation of future information system projects in Indonesia.
Abstract:The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%…
% by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.