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Indah Septiani; Solehudin Solehudin; Saiful Gunardi

Medical Laboratory Journal 2024 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Performance is the result of work in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. This study aims to identify the Relationship Between Organizational Commitment and Workload with Nurse Performance at Kembangan Hospital in 2024. The research method used is correlation analysis with a cross-sectional design approach. The sample of this study consisted of 88 nurses working at Kembangan Hospital, the technique used was total sampling. Data were collected through a questionnaire that measured the level of organizational commitment, workload, and nurse performance. The results showed that organizational commitment had a positive and significant effect on nurse performance (p <0.05). This means that the higher the organizational commitment of the nurse, the better the performance shown. Conversely, workload has a negative and significant effect on nurse performance (p <0.05). This shows that high workload tends to reduce nurse performance. Conclusion: The results of the study show a Relationship Between Organizational Commitment and Workload with Nurse Performance at Kembangan Hospital in 2024.

Mutiara Octavia; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.

Mustabsyirah Mustabsyirah; Askari Zakariah; Novita Novita

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze and compare the financial performance of Islamic banks and conventional banks in Indonesia using library research methods. Data sources come from related literature such as scientific journals, articles, previous research reports, and relevant online sources. Bank financial performance is measured through several ratios including capital ratio (CAR), asset quality (NPL), liquidity (LDR), profitability (ROA and ROE), and efficiency (BOPO) which are calculated based on the bank's financial statements. The results of the analysis show that in general the financial performance of both types of banks is in a healthy condition and meets regulatory standards. However, there are differences in performance in several ratios individually. Conventional banks tend to have better performance in CAR, NPL, BOPO, and ROA ratios, indicating better capital quality, assets, operating costs, and profitability. Meanwhile, Islamic banks show better liquidity performance (LDR) and asset growth. However, the difference in performance is not yet fully statistically significant. In general, the financial performance of conventional banks is superior. However, the performance of Islamic banks also experienced an annual increase. To improve competitiveness, Islamic banks need to continue to make improvements, especially in terms of capital, cost management, credit quality, and increasing fee-based products. Both types of banks have developed and operated harmoniously without causing significant financial turmoil. The results of the study are expected to provide a stronger picture of the comparison of the financial performance of Islamic and conventional banks in Indonesia.    

Siti Amelia; Jon Kenedi

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research began with the problem of environmental pollution by manufacturing companies which caused a reduction in clean water supplies, as well as fluctuations in share prices in Basic Industry and Chemical Sector Manufacturing Companies listed on the IDX in 2018-2022, which can result in fluctuating company values so that investors' desire to invest in these companies decreases. This research aimssto measureethe extent to which environmental performance affects company value in the industry and how financial performance affects company value. To analyze the data, descriptive statistical tests and classicallassumption test, in theeform of normalityytest, multicollinearity test, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. Meanwhile, to analyze the data with multipleelinear regression methods.. Theeresearch results show that: 1) financiallperformance variables have annegative and significanteeffect on firmvvalue in this sector; and 2) environmental performance variables have a negative andssignificant effect on firm value in the basic and chemical industry manufacturing sector listed on the Indonesia Stock Exchange from 2018 to 2022.

Okta Wahyu Ayuningtyas

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of career development variables (X1), competency (X2) and job satisfaction (X3) on employee performance (Y) at the Central Statistics Agency Office. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection used the saturated sampling method, the number of samples in the study was 34 respondents at the Central Statistics Agency Office. This research data was obtained through questionnaires, interviews and literature studies. The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test.  The results of the research obtained the multiple linear regression equation Y= -0.915 + 0.472X1 + 0.394X2 + 0.947X3 and the t test results of the variables career development, competence, job satisfaction had a partially significant effect on employee performance. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that career development, competence, job satisfaction have a simultaneous and significant effect on the performance of employees at the Central Bureau of Statistics.    

Mawarti Mawarti; Ibnu Waseu

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

One way to produce good representative performance is to have satisfactory scientific knowledge. Ability has an impact on employee performance. Skills and knowledge are not the only components of ability. Capacity as information can be framed through training and experience, while ability is formed from training. One of the abilities that can be monitored by workers themselves is the ability to appreciate individuals deeply. The ability to appreciate people more deeply can help someone utilize their mental capacity (information) according to their greatest potential. Emotional intelligence needs to be cultivated in order to maximize its potential in boosting employee performance. This research aims to determine the potential impact of emotional intelligence in human resources on the quality and quantity of a company's output.  

Sisilia Anyel Faridawati; Henrikus Herdi; Paulus Libu Lamawitak

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.

Salsabilla Faiqaersya; Desfiarni Desfiarni

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2024 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The purpose of this study is to examine the performance of Sarumpon Malay dance at the Sarumpon Serai Sanggar in Padang city. The type of qualitative research is the descriptive method of analysis. The research tool is an independent researcher, assisted by supporting devices such as cameras, notebooks, and mobile phones. Data were collected through literature studies, observations, interviews and literature. The function of data analysis includes interpretation, interpretation, and conclusion drawing. The results of the study show that the Sarumpun Malay Dance Choreography carried out by choreographer Randi Rivandika is a new dance creation that is worked on with a choreographic approach. The choreography of the Sarumpun Malay Dance can be seen from the choreography process and the form of choreography. The choreography process includes exploration, improvisation, and composition. The atmosphere that appears in the Sarumpun Malay Dance is joyful. The choreography of this dance is as follows: (1) The movements of female dancers consist of Awal Masuk motion, Putar kanan motion, Pose motion, Ayun Berputar motion, Bukak Selendang motion, Melenggang Selendang motion, Putar Step motion, Malenggang Berpandang motion, Berpandang motion, Step Berbalas motion, Petik Kanan Kiri motion, Ayun Salendang motion, Lenggang Pola S motion, Pose Duduk motion, Maambiak Salendang motion, Lenggang Putar Berbalas motion, Lenggang Bergoyang motion, Selendang Bergoyang motion, Putar Bahu motion, Pose Terakhir motion. The movements of the male dancer consist of Awal motion, Menyambut motion, Tangan Maayun motion, Manusuak Silang motion, Malenggang Step motion, Lenggang Berpandang motion, Langkah Silang motion, Lenggang Pola S motion, Step Berpasangan motion, Lenggang Sauk motion, Lenggang Patiak motion, Step Lingkaran motion, Putar Bahu motion, Pose Akhir motion,(2) Vertical, horizontal and diagonal Floor Patterns. (3) using the composition of large groups. (4) The musical instruments used are tambua, accordion, talempong, bansi, and bass. (5) The property used is a scarf. (6) The costume used is a Malay costume creation and the makeup used for the female dancer is beautiful makeup.

Raveena Aprilia; Agus Suherman; Muhammad Ibrahim Rantau

Jurnal MIMBAR ADMINISTRASI 2024 Universitas 17 Agustus 1945

Public service is an activity to fulfill community needs provided by government agencies. The community certainly needs the best quality service. Until now, the public considers that the government has slow, wasteful and functional bureaucratic performance. People often complain about the complexity of processing population documents. One of Indonesia's population documents is the Child Identity Card. Efforts to develop the implementation of government on an electronic basis to realize improvements in the quality of public services effectively and efficiently are called E-government. The Tangerang City Population and Civil Registration Service is implementing the Digital Population Identity application as an e-government implementation to serve the community. However, there are still several problems with implementing this application, namely that people are worried about data security, the application sometimes experiences problems, and the Child Identity Card service features are still incomplete. The aim of the research carried out is to find out how the e-government development process at Child Identity Cards Tangerang City is based on the use of the Digital Population Identity application and what the supporting and inhibiting factors are. This research is of a qualitative type with a descriptive method that uses the results of analysis from Indrajit's theory (2016) which has three aspects of success in developing e-government, including Support, Capacity and Value. This analysis shows that the development of e-government at Child Identity Cards Tangerang City using the Digital Population Identity application has not been successful because there are several obstacles that must be corrected.

Lailatul Firdausi; Khotim Fadhli

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

Organizational Citizenship Behavior (OCB) refers to voluntary actions that are not directly rewarded by the formal reward system but that contribute to organizational effectiveness. Organizational citizenship behavior (OCB) is a reflection of the added value of employees and contributes to job performance, job satisfaction, and organizational commitment. PT Erindo Mandiri is a company engaged in the production of bottled mineral water. This study aims to evaluate the effect of job satisfaction and organizational commitment on organizational citizenship behavior (OCB) at PT Erindo Mandiri, as well as to ascertain how HR management can improve company effectiveness through OCB. In this case, the researcher employs an associative method with the objective of discerning the impact of job satisfaction (X1) and organizational commitment (X2) on the organizational citizenship behavior variable (Y) at PT Erindo Madiri. The results of the research conducted at PT Erindo Mandiri indicate that job satisfaction and organizational commitment exert a positive influence on organizational citizenship behavior (OCB). The conjunction of these two variables engenders augmented individual and collective efficacy, as well as organizational systems that culminate in superior HR performance, characterized by minimal absenteeism and negligible deviations.

Ria Ria; R.M Mahrus Ali

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the employee performance assessment system at the Malang Regency Transportation Office, based on observations and interviews with several employees. Performance assessments are carried out annually with quarterly evaluations by the head of the sub-division. Evaluations include employee performance, financial administration, and staffing. The assessment process involves several stages: Annual Work Plan (RKT), Performance Agreement, Employee Performance Targets (SKP), and the use of the "SIAP KERJA" Application. The RKT is prepared as an elaboration of the Agency's strategy and facilitates program evaluation. A Performance Agreement is a commitment document between leaders and subordinates related to the implementation of tasks with performance indicators. SKP includes targets that must be achieved in a certain period, measured based on quantity, quality, time, and cost. The results of this assessment are then summarized in the "SIAP KERJA" Application, which experiences technical problems such as frequent errors or maintenance. The suggested solution is to fill in daily activities regularly. This performance assessment aims to improve the integrity, accountability, transparency, and performance of the apparatus, as well as be the basis for evaluation, awards, and sanctions to employees.

Pitri Zuhelmi; Jon Kenedi

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the growth of the Hotel, Resort and Cruise Lines Industry which does not always increase every year. The value of the Hotel, Resort and Cruise Lines Industry shows a decline starting from 2017-2022. This increase and decrease in value can be changed by Corporate Social Responsibility (CSR) and Financial Performance. This research aims to: (1) Find out changes in Corporate Social Responsibility (CSR) towards Industrial Value, (2) Find out changes in Financial Performance towards Industrial Value, and to (3) Find out changes in Corporate Social Responsibility (CSR) and Financial Performance together. the same for the Industrial Value of the Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. The population in this study is the entire Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. Sample selection used purposive sampling technique. The number of samples obtained was 10 industries. The type of data collected is secondary data obtained from the IDX website. The analytical methods used are descriptive analysis, classical assumption test, multiple linear analysis, t test, f test, and analysis of the coefficient of determination (R2). The research results prove that: (1) Corporate Social Responsibility (CSR) has had a significant negative change in Industrial Value, (2) Financial Performance has had a significant positive change in Industrial Value, and (3) Corporate Social Responsibility (CSR) and Financial Performance have simultaneously had a significant change. on Industrial Value.

Muhammad Virza Alridho; Zulfina Adriani; Rts. Ratnawati

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The research is aimed at examining the influence of the quality of work life variable on employee performance and job satisfaction as a moderating variable in the IPC Pelindo II Jambi City. Data collection was carried out by distributing questionnaires with a Likert scale to 70 IPC Pelindo II Jambi City employees. Data testing used includes measurement model testing (outer model) and structural model testing (inner model) using the SmartPls 3 application. The results of the research show that the quality of work life has a positive and significant effect on employee performance at IPC Pelindo II Jambi City, quality of work life has a positive and significant effect on job satisfaction at IPC Pelindo II Jambi City, job satisfaction has a positive and significant effect on employee performance at IPC Pelindo II Jambi City, and quality of work life has a positive and significant effect on employee performance through job satisfaction at IPC Pelindo II City Jambi. Therefore, it is recommended that companies from the quality of work life aspect need to encourage employees to convey ideas and suggestions, from the job satisfaction aspect there needs to be a periodic review of the salary structure to ensure employees feel appreciated according to their contribution, from the performance aspect the company is able to provide incentives for employees who are able to complete more tasks than the set target.

Fita Chusnaya; Luluk Witanti; Khoerul Amin; Adhi Adhani Rizal Ghozali Yatmeidhy; Faisal Nur Faiz +7 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Indonesia as a country that has many tribes has a culture with the uniqueness of each region. One culture that is still very thick is Javanese culture. Ketoprak as one of the Javanese cultures in the form of drama performances is still often held. Panji Anom is one of the Kutuk Village Ketoprak groups that still preserves the art of Ketoprak by organizing Ketoprak performances when commemorating certain days. As a village that is still thick with culture, Kutuk Village through Ketoprak Panji Anom tries to preserve Javanese culture. Along with the times, traditional culture such as Ketoprak has begun to be unfamiliar among the younger generation. The use of language and storylines that are difficult for the younger generation to understand make Ketoprak no longer relevant as entertainment for young people. The existence of Ketoprak art began to recede among the younger generation, for this reason Ketoprak Panji Anom through creation tried to revive the art of Ketoprak among the younger generation. Ketoprak art, apart from being entertainment, also holds a lot of learning and Javanese advice which is filled with philosophical values.

Hairul Fadli; Fajri Profesio Putra

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2024 STIKes Ibnu Sina Ajibarang

The development of technology and easy access to the internet has affected reading habits, with digital novel platforms becoming popular as an alternative to reading. However, novelists face obstacles in publishing their works, due to fierce competition in the publishing industry. The proposed solution is to build a multiplatform application system as a platform for novelists to publish their works using the Laravel API. The development method used is Waterfall, which consists of five stages of development. This application will provide features that facilitate interaction between novelists and readers, such as likes, comments, and uniquely there is a feature to listen to novels via voice for users who prefer to listen rather than read, with a text-to-speech system. In addition, the app allows novelists to build a stronger fan base. This research aims to provide a practical and efficient platform for novelists to write, edit and publish their works online through the features provided in the application. System testing was carried out using the System Usability Scale (SUS) method to get a score of 79.5 including the Good category with grade scale B. The programming language used in the development of this application is Flutter, which allows the creation of multiplatform applications with responsive and consistent performance on various devices.    

Dira Anggara; Dedi Iskandar

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2024 Universitas Palan

This research aims to improve students' bottom passing skills using school wall media using the Drill method. This research is Classroom Action Research which was carried out in 2 cycles. The research was carried out in April of the 2023/2024 academic year. Researchers collaborate with teachers and colleagues. This research procedure refers to the Kemmis & Mc model. Taggart which includes planning, implementing actions, observing and reflecting. The research subjects were fourth grade students at SD Negeri Salem 02, totaling 20 students, 9 male students and 11 female students. The instruments used are teacher activity observation assessment sheets, student activity observation sheets, and performance assessment sheets. The results of the research showed that there was an increase in cooperation in the first cycle, namely students' bottom passing skills using school wall media. Of the 20 students at meeting 1, there were 10 students (50%) who had entered the criteria for completion, while at meeting 2 there were 12 students (60%) who had entered. in the complete criteria. In cycle II, students' underpassing skills used school wall media. Of the 20 students at meeting 1, 15 students (75%) had entered the completion criteria, while at meeting 2 there were 18 students (90%) had entered the completion criteria. Based on these data, it can be concluded that the use of the Drill method with school walls can improve students' bottom passing skills in class IV of SD Negeri Salem 02, Salem District, Brebes Regency.

Ami Amelia; Sri Suwarsi

Jurnal Kesehatan dan Kedokteran 2024 Lembaga Pengembangan Kinerja Dosen

Maternal mortality rates reflect the risks faced by the mother during pregnancy and childbirth. The high rate of maternal death is likely to occur in high risk pregnant women that can not detected earlier. The role of Puskesmas as primary health care facilities and midwives as the spearhead of service, becomes important in this early detection. Therefore, researchers are interested in the effect of competence on the performance of midwives in maternal health services in Puskesmas Mampu PONED Bandung. To determine Competence of Midwives, The Performance of Midwives and to determine the effect of Competence on the Performance of the midwives in Puskesmas Mampu PONED Bandung. The type of this research is verificative analysis with cases study methods. The sampling method using a total sampling method (census). The entire population will be selected as sample that is midwives who work at Puskesmas Mampu PONED Bandung 77 midwive. After data is collected, the data distribution will be tested using the product moment correlation technique. Then the data will proceed with analysis that consists of two parts: a descriptive analysis and regression analysis. The result of correlation analysis, obtained a very strong relationship between the Performance and Competence of the Midwives (r = 0.972). Then from the regression analysis known that there is an influence on the Performance and Competency of the Midwives (t arithmetic = 35.802). Competence and Performance of midwives in Puskesmas Mampu PONED Bandung is good. There is also a very strong influence between the competence of midwives with performance significantly

Ivan Sahvanul Nawawi

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine and analyze the influence of compensation, work discipline and work motivation on employee performance at PT. Eka Silver Gold And Jewelry. This type of research is research with a quantitative approach. The population in this study were all employees of PT. Eka Silver Gold And Jewelry. Determination of the sample in the study used non-probability sampling through saturated samples so that the total sample in this study was 50 employees. The data analysis method in this research uses SPSS analysis tools through validity, reliability, classical assumption tests, namely normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t test, F test and correlation and determination coefficients. The results of this research show that (1) Compensation Variable with a sig value. 0.000 < 0.05, then the compensation variable influences employee performance (2) Work Discipline variable with a sig value. 0.000 < 0.05, then the work discipline variable influences employee performance (3) The work motivation variable with a sig. 0.000 < 0.05, then the motivation variable influences employee performance (4). From the results of these calculations, an Fcount of 25.680 is obtained, which means an Fcount of 25.680 and a sig value. 0.000 < 0.05 so Ho is rejected and H4 is accepted. So the independent variables Compensation, Work Discipline and Work Motivation together have an influence on employee performance at PT. Eka Silver Gold and Jewelry.

Hanum Dwi Saputriningsih; Hartono Hartono; Agoes Hadi Poernomo

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

This study aims to analyze the effect of work stress and workload on employee performance at CV. Kurnia Laut Biru. This type of research is quantitative. The population studied was all employees of CV. Kurnia Laut Biru, Jombang Regency, totaling 35 employees. The sampling technique used saturated sampling, which means that all members of the population were sampled. Data collection was carried out by distributing questionnaires, and then analyzed using multiple linear regression with the help of the SPSS version 29 program. The hypothesis testing used was the partial significance test (t-test) and the simultaneous significance test (f-test). The results of the study concluded that: work stress has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, workload has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, And together, work stress and workload significantly affect employee performance at CV. Kurnia Laut Biru, Jombang Regency.      

Hidayatul Aisyah Nur Rohman; Nur Ainiyah; M.Bahril Ilmidaviq

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moderate Regression Analysis (MRA) methods. The results show that both partially and simultaneously, all ESG variables affect financial performance, though the social aspect has a negative impact. Additionally, managerial ownership is proven to moderate the relationship between ESG aspects and financial performance.