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Keunis
ISSN 2302-9315 · Politeknik Negeri Semarang · 143 artikel di indeks
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Artikel Jurnal
Driving ESG Performance through Green Finance and Digital Transformation: The Strategic Role of CEO Foreign Experience
Globalization requires companies to integrate sustainability principles into their strategies to fulfil their environmental, social, and governance (ESG) commitments. This study examines green finance and digital transformation as complementary drivers of ESG performance in the ASEAN manufacturing…
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Artikel Jurnal
The Influence of Financial Ratios and Non-Accounting Information on Credit Decisions at Bank Syariah Indonesia (BSI)
This quantitative causal-associative study investigates the influence of financial ratios—i.e., Fixed Assets Turnover (FATO), Return on Net Worth (RONW), and Debt-to-Equity Ratio (DER)—and non-accounting information on credit decisions at Bank Syariah Indonesia (BSI) in Pidie Regency, Aceh, during…
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Artikel Jurnal
The Role of CSR as a Moderating Variable in Optimizing The Performance of The Halal Cosmetics Industry
This quantitative study examines the effects of management, internal control systems (ICS), and QRIS-based digital payments on the performance of MSMEs operating in the Indonesian halal cosmetics industry, involving Corporate Social Responsibility (CSR) as a moderating variable. Data were collected…
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Beyond Financial Metrics: Can ESG Activities Attenuate Financing Anomalies in Sharia-Indexed Firms?
When making investment decisions, investors are increasingly taking into account environmental, social, and governance (ESG) elements as non-financial metrics, whose scores indicate a firm’s ESG-related activities. As debt financing rises, stakeholders are putting more pressure on firms to…
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Artikel Jurnal
Modeling The Trade Flows of Leading Fishery Commodities in The Southern Region of Central Java Using The Gravity Model
While having relatively high fishery production, the southern region of Central Java continues to produce poor and uneven interregional trade flows, reflecting persistent inefficiencies in market integration and spatial connectivity. This quantitative study examines the determinants of…
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Artikel Jurnal
Financial Literacy and Planning on Financial Well-Being: The Mediating Role of Behavior
Financial well-being reflects employees’ ability to manage financial resources and maintain long-term stability. This quantitative study examines the effects of financial literacy, self-control, and financial planning on employees’ financial well-being, involving financial behavior as a mediating…
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Artikel Jurnal
Do Islamic Rural Banks in West Java Become More Efficient Over Time? A Panel Stochastic Frontier Analysis
Islamic Rural Banks (BPRS) play a crucial role in Indonesia’s Islamic microfinance sector, specifically in serving underbanked communities in rural areas. Therefore, understanding their efficiency dynamics is essential for ensuring long-term sustainability and assisting evidence-based policy…
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Artikel Jurnal
From Bali to the Gold Coast: A Comparative Study of Digital Transformation in Tourism Taxation of Indonesia and Australia
This quantitative study examines how digital transformation, institutional capacity, and monitoring systems drive taxpayer compliance and tourism tax performance in Bali, Indonesia, and the Gold Coast, Australia, also considering the challenges posed by persistent tax leakages and uneven digital…
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Does Foreign Ownership Amplify the Impacts of Environmental Management System and Environmental Cost on ASRRAT?
Nowadays, firms are expected to demonstrate both financial performance and environmental accountability, increasing the importance of sustainability reporting quality. Nevertheless, internal environmental efforts do not necessarily result in better reporting outcomes, and the role of ownership…
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Artikel Jurnal
Do Green Finance and Green Innovation Enhance Sustainable Investment Decisions? Identifying The Pivotal Role of Artificial Intelligence
This quantitative study aims to empirically examine the effects of green finance and green innovation on sustainable investment decisions, as well as the role of artificial intelligence in moderating these relationships. The population consisted of non-cyclical consumer sector companies listed on…
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Artikel Jurnal
Audit Committee Characteristics in Driving ESG Performance under ESG Exposure Conditions
This empirical study is based on Resource Dependence Theory (RDT) and investigates how the presence of the ESG Exposure variable affects the relationship between audit committee meeting attendance, audit committee independence, audit committee expertise and audit committee size with ESG…
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Fintech Adoption and its Impact on Financial Inclusion: a Survey-Based Analysis of Rural Entrepreneurs in Tanzania
This study explores the impact of fintech adoption on financial inclusion among rural entrepreneurs in Tanzania, with a focus on the roles of digital literacy and financial awareness. The study employed Partial Least Squares Structural Equation Modeling (PLS SEM). Employing a quantitative research…
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Fraud Diamond Analysis in Revealing Asset Misappropriation with Fraud Risk Assessment as a Moderating Variable: a Perspective of the Fraud Diamond Theory
Asset misappropriation is one of the most frequent and financially destructive types of occupational fraud, particularly in the public sector. Nevertheless, the behavioral and governance mechanisms contributing to this fraud have not received much attention in existing studies. Therefore, this…
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Effects of Real Earnings Management and ESG Disclosure on the Cost of Debt with Political Connections as a Moderating Variable: Evidence from Listed Firms in Indonesia
As a crucial financial metric, the cost of debt measures the economic burden that a firm bears when using loans to fund its operations. Using a regression model, this study examines how real earnings management, ESG disclosure, political connections, and several control variables affect the cost of…
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Artikel Jurnal
How Does Profitability Moderate the Impact of Financial Performance on Firm Value?
This study investigates the impacts of financial performance—assessed through blockholding, board size, and capital structure (debt-to-equity ratio/DER) variables—on firm value, with profitability (ROA) acting as a moderating variable. Data obtained from a sample of manufacturing companies listed…
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The Impact of Risk Management, Business Creativity, and Business Collaboration on Business Growth Through Financial Management Quality: a Study on MSMEs
MSMEs play a vital role in driving urban economic growth but continue to face challenges in managing risks, fostering innovation, and building effective collaboration. In a competitive environment such as DKI Jakarta, sound financial management and the ability to convert internal capabilities into…
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Artikel Jurnal
Islamic Financial Inclusion Determines Strategic Agility Diversification Investment to Improve the Financial Performance of BMT in Central Java
In Indonesia, the efforts of BMT to improve its financial performance are hindered by Islamic Financial Inclusion (IFI), whose main provision—namely collateral—can prevent customers from applying for financing. Therefore, managers must adopt a novel non-financial approach, namely Strategic Agility…
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Artikel Jurnal
The Role of Media Exposure in Moderating the Effect of Green Investment, Environmental Performance, and Financial Slack on Carbon Emission Disclosure
Purpose: The purpose of this study is to investigate and gather empirical data about how media exposure influences the disclosure of carbon emissions in relation to green investment, environmental performance, and financial slack. Companies in the energy and basic minerals sectors that are listed…
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Artikel Jurnal
Does Environmental, Social, and Governance (ESG) Disclosure Lead to Greater Firm Value? Unveiling the Mediating Role of Financial Performance
Previous empirical findings on the relationship between ESG disclosure and firm value have shown inconsistent results. Some studies suggest that ESG disclosure enhances firm value, while others view it as a cost burden or a managerial tool used for personal gain. These inconsistencies create…
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Artikel Jurnal
The Role of Corporate Governance Attributes in Moderating the Impact of Dividend Policy on Firm Value: Evidence from the Indonesian Manufacturing Sector
To date, empirical findings on the relationship between dividend policy and firm value remain inconsistent, particularly in emerging markets with relatively weak governance quality and investor protection. Unlike other studies that only examine the direct effects, this study includes several…