Jurnal Aplikasi Bisnis dan Manajemen最新文献

Flexible Work Arrangement Factors That Affect Startup Employees in New Normal Situation 新常态下影响创业公司员工弹性工作安排的因素

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.855

Akmalia Akmalia, Prasetyo Adhitama Gregorius

{"title":"Flexible Work Arrangement Factors That Affect Startup Employees in New Normal Situation","authors":"Akmalia Akmalia, Prasetyo Adhitama Gregorius","doi":"10.17358/jabm.9.3.855","DOIUrl":"https://doi.org/10.17358/jabm.9.3.855","url":null,"abstract":"Flexible Work Arrangement (FWA) is a work pattern implemented by companies with the aim of reducing the spread of the COVID-19 virus. The research was conducted to identify and measure the level of influence of FWA factors on employees in startup companies in the new normal situation. This research method was carried out using factor analysis. The research instrument was a questionnaire containing personal data and questions regarding FWA factors using Likert scale. Questionnaires were distributed via online platforms (WhatsApp and Instagram) using a non-probability sampling technique. 224 samples were collected and proceeded to the data processing stage using SPSS version 26 software. The results showed that were 5 FWA factors that influenced startup employees to work in the new normal situation. The factors are telecommuting factor, work location factor, policy and regulatory factor, company facilities factor, and personal factor. The conclusions of these findings were important for human relations and company management to understand the FWA factors that were considered beneficial for the business processes of startup companies, such as reducing operational costs and attracting the employee recruitment process. The practical implication for the management of startup companies was to observe and ensure that employees who applied the FWA work pattern were beneficial for their respective companies in achieving the company’s targets. Keywords: flexible work arrangement, work factors, work pattern, startup, new normal","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Environmental Performance in Accounting Literature: A Bibliometric Approach 会计文献中的环境绩效:文献计量学方法

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.866

Nurna Aziza, Nursita Mardiah

{"title":"Environmental Performance in Accounting Literature: A Bibliometric Approach","authors":"Nurna Aziza, Nursita Mardiah","doi":"10.17358/jabm.9.3.866","DOIUrl":"https://doi.org/10.17358/jabm.9.3.866","url":null,"abstract":"One of the factors that cause environmental performance articles is debated because many researchers generate different results. This study aims to map research topics, identify keyword definitions, theory, methodology, and research settings, and give the agenda for further research. This research is a bibliometric analysis design. A total of 55 articles use from 1996-2020. The fifth stage of bibliometric analysis is defining keywords, initial search results, refining search results, compiling initial data, and analysing data. It raised 3 clusters VOSviewer, the red, green, and blue clusters. The results show that the main point on the VOSviewer map is environmental performance (research topic) in the red zone cluster one. Define environmental performance as the results of the organization in managing its environmental impact. The theoretical point of view, the theory of legitimacy and stakeholder, has been used to explain this phenomenon. This study identifies the predominance of quantitative approaches to environmental performance and finds the most typical subjects are the United States and developed countries. The articles reviewed were mainly carried out in developed countries (60%) and to a lesser extent in developing countries (40%), mainly Asian countries such as Indonesia, Malaysia, and China. Keywords: Bibliometric analysis, decision-making, environmental performance, mapping, VOSviewer","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135127523","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Korelasi Shared Leadership dan Perilaku Inovatif Serta Kontribusinya Untuk Peningkatan Kinerja Karyawan Bank 共享领导关系和创新行为以及对银行员工绩效提高的贡献

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.954

Silvy Sondari Gadzali, Titin Kartini

{"title":"Korelasi Shared Leadership dan Perilaku Inovatif Serta Kontribusinya Untuk Peningkatan Kinerja Karyawan Bank","authors":"Silvy Sondari Gadzali, Titin Kartini","doi":"10.17358/jabm.9.3.954","DOIUrl":"https://doi.org/10.17358/jabm.9.3.954","url":null,"abstract":"Several previous studies have argued that the concept of shared leadership is directly related to the leadership style adopted in an organisation, which is a cohesive style and strategy for teamwork that leads to good business performance in many industries. This research examines the relationship between different leadership styles and innovative work behaviour (IWB) which will ultimately lead to improved performance of bank employees. This quantitative research, which in its analysis employs multiple linear regression formula. Thus, this study examines the operational framework of different leadership styles and the influence of IWB on employee work. This study found that leadership styles, transformational leadership, individual empowerment leadership (IEL), team empowerment leadership, and participative leadership (PL) are strategically applied for the improvement of employee cooperation, but IEL and PL are more strategic and performance-enhancing on employees' Innovative work behaviour (IWB). The conclusions of the research show that the shared leadership style has the potential to build PL and IEL in an effort to improve and explain in more detail the theory of leadership styles in teams in organizations. Keywords: shared leadership, individual empowerment leadership, team empowerment leadership, participative leadership, innovative work behaviour","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Good Corporate Governance on Company Value Moderated By Integrated Reporting 综合报告调节良好公司治理对公司价值的影响

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.805

Sandi Permana, Aruddy Aruddy, Siti Jahroh

{"title":"The Effect of Good Corporate Governance on Company Value Moderated By Integrated Reporting","authors":"Sandi Permana, Aruddy Aruddy, Siti Jahroh","doi":"10.17358/jabm.9.3.805","DOIUrl":"https://doi.org/10.17358/jabm.9.3.805","url":null,"abstract":"This research examined the influence of good corporate governance (GCG) mechanisms and their relation to Integrated Reporting (IR) on company value in the BUMN sub-sector, consisting of banking and non-banking. The data used in this study were secondary in the form of time series sourced from the Central Statistics Agency (BPS) and the Indonesia Stock Exchange (IDX) in the period of 2017-2021. The number of companies analyzed in this study was 23 companies. The GCG components analyzed consisted of managerial ownership (KM), institutional ownership (KINS), and independent commissioners (KIND), as well as integrating reporting (IR) as moderating variables. Data processing in this study employed Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The findings show that non-bank and accumulative firms, institutional ownership variables, and independent commissioners all have a significant impact on firm value. Meanwhile, in banking firms, the variable of managerial ownership has a significant impact on firm value. The impact of GCG on company value has shifted significantly after being moderated by IR. In banking firms, one variable (KM) has a significant effect on firm value, whereas KINS and KIND have no significant effect, and even KINS has a negative interaction. KINS and KIND have a significant effect in non-bank companies, but only KINS has a positive effect. In absolute terms, the influence of IR is positive for KM and KIND, but has no significant implications for KINS. Keywords: company values, good corporate governance, integrated reporting, shareholders, state-owned enterprises","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Strategi Pengembangan Usaha Pada Coffee Shop Int.Space Pasca Covid-19 di Kota Rangkasbitung 咖啡厅Int的商业发展策略。Rangkasbitung市的太空联合19号

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.943

Moh Faqih Dwi Saptaji, Musa Hubeis, Nimmi Zulbainarni

{"title":"Strategi Pengembangan Usaha Pada Coffee Shop Int.Space Pasca Covid-19 di Kota Rangkasbitung","authors":"Moh Faqih Dwi Saptaji, Musa Hubeis, Nimmi Zulbainarni","doi":"10.17358/jabm.9.3.943","DOIUrl":"https://doi.org/10.17358/jabm.9.3.943","url":null,"abstract":"The National Disaster Management Agency (BNPB) aims to increase the number of patients infected with the Covid-19 virus by 20% per day. This has disrupted the economic sector in all fields, including micro, small and medium enterprises (MSMEs), one of which is the coffee shop business. This study aims to establish a Business Development Strategy to increase Coffee Shop sales in the aftermath of Covid-19. The types of data used in this study are primary and secondary data. Primary data were obtained from observations and interviews with five informants, namely Coffee Shop Int.Space Owners, Coffee Shop Int.Space Consumers, the Tourism Office in the Creative Economy Sector, Food & Beverage Consultants, and the health Office; as well as secondary data obtained from literature studies, the internet, and related institutions. This research data processing uses Strengths, Weaknesses, Opportunities, and Threats (SWOT) Analysis to determine the Strengths and Weaknesses of Coffee Shop Int.Space and then determines the right business development strategy with the QSPM (Quantitative Strategic Planning Matrix). From this analysis, recommendations for the Coffee Shop Int.Space Development Strategy are obtained, namely increasing sales through alternative product development strategies. Keywords: business development, coffee shop, covid-19, coffee marketing, msme","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135127524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Barrier Factors That Affect Consumer Purchase Intention on Green Cosmetics Product: Applying Innovation Resistance Theory 影响消费者绿色化妆品购买意愿的障碍因素:应用创新阻力理论

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.728

Agrinita Dianti Puspitasari, Yeshika Alversia

{"title":"Barrier Factors That Affect Consumer Purchase Intention on Green Cosmetics Product: Applying Innovation Resistance Theory","authors":"Agrinita Dianti Puspitasari, Yeshika Alversia","doi":"10.17358/jabm.9.3.728","DOIUrl":"https://doi.org/10.17358/jabm.9.3.728","url":null,"abstract":"Currently, green cosmetics are increasingly favored by consumers because of numerous benefits. In fact, there are a number of factors that hinder consumers intention to buy green cosmetics such as skepticism about green cosmetics, and greenwashing of brands. Therefore, this study aims to examine the factors that might hinder Indonesian consumers' intention to buy green cosmetic products. This study are using the role of personal and social norms as moderating variables to measure the significant impact that can reduce barriers to green cosmetic consumption. A total of 300 responses were collected as part of the quantitative study by distributing online questionnaires, followed by data processing using PLS-SEM. The research results show that usage barriers, value barriers and image barriers have a significant effect on restraining consumers' intention to buy green cosmetic products. However, the traditional barrier is influential as a determinant of the intention to buy green cosmetics. Furthermore, personal and social norms have a significant influence in weakening the relationship between risk barrier and intention to purchase green cosmetics. The results of this study may provide useful information to companies or brands that produce eco-friendly cosmetics on consumer occurring barrier factors that may hinder the purchase of cosmetics. green in Indonesia, so that the company can determine the right strategy to target its consumers. Keywords: green cosmetics product, purchase intention, personal norms, social norms, innovation resistance theory","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Self-Paced Online Training on Self-Efficacy and Work Engagement In Private Universities, Bali, Indonesia 自定进度在线培训对自我效能感和工作投入在私立大学的影响，巴厘岛，印度尼西亚

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.795

Ni Made Dwi Puspitawati, Ary Wira Andika, Ida Ayu Putu Utami Paramita

{"title":"The Impact of Self-Paced Online Training on Self-Efficacy and Work Engagement In Private Universities, Bali, Indonesia","authors":"Ni Made Dwi Puspitawati, Ary Wira Andika, Ida Ayu Putu Utami Paramita","doi":"10.17358/jabm.9.3.795","DOIUrl":"https://doi.org/10.17358/jabm.9.3.795","url":null,"abstract":": The Covid-19 pandemic has brought changes in the socio-cultural, economic and educational fields. This event is an important concern in maintaining the performance and condition of lecturers when all activities carried out must use online media. Work enthusiasm is the key to maintaining the desire to work without coercion. This can be achieved if lecturers remain engaged through self-paced online training and self-efficacy. The specific objective of this study is to determine the effect of self-paced online training on self-efficacy and work engagement in Private Universities, Bali, Indonesia. The population is all lecturers at private universities in Bali. The sample in this study were 100 people. The sampling technique used snowball sampling. Data collected through questionnaires followed by validity and reliability tests. Data were analysed using SEM-PLS. The results showed that (1) self-paced online training had a positive and significant effect on work engagement, (2) self-paced online training had a positive and significant effect on self-efficacy, (3) self-efficacy had a positive and significant effect on work engagement. This has the implication that through online training activities can increase confidence in the abilities possessed by lecturers so as to make them more attached to their work.","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126480","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Reaksi Konsumen Pasca Belanja Produk Pakaian dan Kosmetik Secara Online di Instagram 服装和化妆品产品在Instagram上的购物后消费者的反应

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.1006

Khairunnisa Ismah, Ujang Sumarwan, Popong Nurhayati

{"title":"Reaksi Konsumen Pasca Belanja Produk Pakaian dan Kosmetik Secara Online di Instagram","authors":"Khairunnisa Ismah, Ujang Sumarwan, Popong Nurhayati","doi":"10.17358/jabm.9.3.1006","DOIUrl":"https://doi.org/10.17358/jabm.9.3.1006","url":null,"abstract":"The development of online businesses, consumers still feel disappointed after shopping online as a consumer reaction after shopping online on Instagram. This study aims to analyze the factors that influence consumer reactions through consumer satisfaction after shopping for clothing and cosmetics products online on Instagram, and analyze consumer reactions after shopping for clothing and cosmetics products online on Instagram. Respondents used in the study were 200 respondents using purposive sampling with criteria; respondents have bought clothing or cosmetic products on Instagram in the last month. Data were analyzed using SEM-PLS. The results showed that service quality, product quality, and perceived value have a positive and significant effect on customer satisfaction in clothing and cosmetics products. Product quality, perceived value, and customer satisfaction have a positive and significant effect on consumer reactions on clothing products. Service quality, product quality, and customer satisfaction have a positive and significant effect on consumer reactions in cosmetic products. Consumer reactions after shopping for clothing and cosmetics products online on Instagram show that respondents agree with the subvariable statements of loyalty 1, loyalty 2, loyalty 3, paymore, switch, internal response, and external response, and have a significant effect between clothing and cosmetics products. Respondents disagree with the statement of external response subvariable 2 and there is no significant effect with external response subvariable 2. Keywords: clothing product, cosmetic product, consumer reaction, instagram, online shopping","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126486","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Citra Merek, Persepsi Kualitas, dan Social Media Influencer Terhadap Loyalitas Merek Somethinc: Studi Pada Pengguna Produk Merek Somethinc 品牌形象、质量感知和社交影响媒介对品牌忠诚度的影响:对品牌用户Somethinc的研究

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.919

Fairuz Malinda Rahma, Ujang Sumarwan, Popong Nurhayati

{"title":"Pengaruh Citra Merek, Persepsi Kualitas, dan Social Media Influencer Terhadap Loyalitas Merek Somethinc: Studi Pada Pengguna Produk Merek Somethinc","authors":"Fairuz Malinda Rahma, Ujang Sumarwan, Popong Nurhayati","doi":"10.17358/jabm.9.3.919","DOIUrl":"https://doi.org/10.17358/jabm.9.3.919","url":null,"abstract":"Somethinc is a new beauty brand that has a great demand by consumers. Many researchers are interested to researched on Somethinc with different research focuses. This study aims to analyze the effect of perceived quality, social media influencers, and the role of mediating brand image on Something's brand loyalty and to analyze the factors that influence brand loyalty by consumers to Something's products. This study used SEM-PLS analysis on 222 respondents aged 15-64 years and had bought and used Somethinc products. The results showed that perceived quality (PQ) had a positive and significant effect on brand image (BI) and brand loyalty (BL). Brand image (BI) also has a positive influence on brand loyalty (BL). Brand image (BI) can also be a mediator between perceived quality (PQ) and brand loyalty (BL). In this study, brand image (BI) is not a mediator between social media influencers (SMI) and brand loyalty (BL). In this study, social media influencers (SMI) have a negative and non-significant relationship to brand image (BI) and brand loyalty (BL). Therefore, to increase Something's brand loyalty (BL), Somethinc can improve perceived quality (PQ) and brand image (BI). Perceived quality can be increased by develop the product, made some product innovations that fit consumer needs, and provide a great service for consumers. Brand image of Somethinc can be increased by optimizing the use of social media and consistently make content that can strengthen a good brand image. Keywords: brand image, brand loyalty, perceived quality, social media influencer, somethinc &nbsp","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Integrating Environmental, Social and Governance (ESG) Disclosure on Financial Performance of Indonesian Mining Industry Sector 整合印尼矿业部门财务绩效的环境、社会和治理(ESG)披露

Jurnal Aplikasi Bisnis dan Manajemen Pub Date : 2023-09-30 DOI: 10.17358/jabm.9.3.763

Husnah Husnah

{"title":"Integrating Environmental, Social and Governance (ESG) Disclosure on Financial Performance of Indonesian Mining Industry Sector","authors":"Husnah Husnah","doi":"10.17358/jabm.9.3.763","DOIUrl":"https://doi.org/10.17358/jabm.9.3.763","url":null,"abstract":"The objective of this research is to examine the disclosure of Environmental, Social, and Governance (ESG) in the mining sector of Indonesia to analyze its impact on financial performance. The ESG index disclosed on Indonesia Stock Exchange is used to proxy ESG measurement, and three measures, namely Return on Assets, Tobin's Q, and Sales Growth based on the Global Reporting Initiative, are used to evaluate financial performance. The study includes 19 companies in the mining industry that are listed on the Indonesian Stock Exchange for the years 2020-2021. Multiple Regression Analysis is applied as the analytical method with SPSS software. The findings suggest that ESG disclosure has a concurrent effect on financial performance, as proxied by Tobin's Q and Sales Growth in the Indonesian mining industry. However, in the short run, ESG disclosure has not shown an impact on Return on Asset. Additionally, the partial testing has revealed that environmental and governance results have a positive influence on Tobin's Q, while environmental, social, and governance has been found to enhance sales growth. These results suggest that the mining industry in Indonesia can improve its financial performance by incorporating ESG factors into its operations, which can positively impact the company's stock value and sales growth. It is recommended that mining companies should consider adopting ESG practices and disclosing their ESG scores to demonstrate their commitment to environmental and social responsibility, and governance. Keywords: ESG Disclosure, investment, financial performance, mining industry, Global Reporting Initiative","PeriodicalId":31261,"journal":{"name":"Jurnal Aplikasi Bisnis dan Manajemen","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0