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Rafinsyah Mauludi Munandar

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of digital technology has shifted media consumption patterns, including radio media, which now faces a big challenge to remain relevant in the era of media convergence. OZ Radio Jakarta is one of the private radio stations that continues to survive with adaptive communication strategies. This research aims to find out the communication strategy of OZ Radio Jakarta in maintaining its broadcast existence in the digital media era. The research used a qualitative approach with a case study method. Data collection techniques were conducted through in-depth interviews with three key informants, namely the producer, social media team, and marketing team of OZ Radio Jakarta, as well as documentation and observation. Data analysis used Communication Strategy theory (Effendy, 2000), Niche Theory (Dimmick, 2003). The results showed that OZ Radio Jakarta carries out a coordinated internal and external communication strategy, utilizes social media as an audience participatory space, and maintains the emotional value of conventional broadcasts. The strategy has succeeded in maintaining OZ Radio Jakarta's existence as an adaptive, creative, and capable audio media in a competitive digital media landscape. Keywords: Communication Strategy, Digital Media, Existence, Radio.

Pandu Sotyo Yugho Kuswanto; Sekartaji Anisa Putri

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Environmental issues are becoming increasingly urgent, particularly the worsening clean water crisis, which requires effective mass communication to raise awareness and encourage community involvement. Social media has emerged as a strategic platform for disseminating information and promoting environmental actions. PandawaraGroup, a dedicated TikTok account focusing on environmental issues, utilizes persuasive communication to encourage positive actions. This study aims to examine the influence of persuasive communication by the @PandawaraGroup TikTok account on followers’ interest in participating in social actions. The research employed a quantitative method with data collected through an online questionnaire (Google Form) distributed to 100 respondents who are followers of the account. Data analysis was conducted using simple linear regression along with descriptive tests, validity, reliability, and dimensional analysis. The findings reveal that persuasive communication from @PandawaraGroup has a moderate influence on followers’ interest in engaging in social actions. Based on these results, the study suggests that @PandawaraGroup should strengthen follower engagement through active interactions, such as responding to comments and direct messages, as well as organizing regular Q&A or discussion sessions. Furthermore, diversifying content with creative approaches is essential to maintain audience interest and relevance. These strategies are expected to enhance the effectiveness of @PandawaraGroup in promoting environmental awareness and public participation.

Rani Maharani; Puji Rahayu; Selly Marita

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study departs from the urgency of early childhood religious education as the foundation for shaping religious and moderate character. The lack of Qur’an learning facilities and qualified teachers in Karang Mulya Village has hindered children aged 6–10 years in mastering Qur’anic literacy skills, even though this stage is considered a golden period of cognitive, affective, and psychomotor development. To address this issue, the research employed a qualitative descriptive method combined with a Project-Based Learning (PjBL) approach, which allowed the teaching process to be linked with practical and contextual activities. Data were collected through direct observation, structured interviews with parents and teachers, and careful documentation of student progress. The analysis was carried out through systematic steps of data reduction, presentation, and conclusion drawing. The findings reveal significant improvements in children’s ability to recognize, read, and write hijaiyah letters, although variations remain, particularly in creativity and independence. Furthermore, Qur’anic literacy activities meaningfully contributed to strengthening the understanding of religious moderation values, such as national commitment, tolerance, anti-violence, and acceptance of local culture. In conclusion, student service activities through Qur’anic literacy not only enhanced technical skills but also functioned as an effective medium for building religious moderation foundations from an early age.

Holida Holida; M. Thontawi

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study is a Classroom Action Research (CAR) aimed at improving students' critical thinking skills in Islamic Religious Education at SMK Negeri 7 Sarolangun through the implementation of the Mind Mapping Method. The study was conducted in two cycles with four stages in each cycle: planning, implementation, observation, and reflection. The subjects of this study were 24 students from class X who participated in the implementation of this method. Data were collected through observation, interviews, and documentation to assess the development of students' critical thinking abilities. The results showed an improvement in critical thinking skills in each cycle. In cycle I, students' critical thinking skills reached 87.5% with an excellent category, while in cycle II, it increased to 93.57% with an excellent category. This improvement demonstrates the effectiveness of the Mind Mapping Method in helping students organize ideas, connect concepts, and analyze learning materials more systematically. Therefore, this study proves that the Mind Mapping-based learning method can be an effective alternative in improving critical thinking skills in Islamic Religious Education at SMK Negeri 7 Sarolangun. The implications of these findings highlight the importance of innovative teaching methods to support the optimal development of students' critical thinking abilities.

Bintang Ariga

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Boredom during the learning process often becomes a significant barrier to students’ motivation and engagement, especially in vocational education settings. This phenomenon was also observed at SMKS Muhammadiyah 9 Medan, where some students demonstrated a lack of interest and active participation during learning activities. This study aims to analyze how the implementation of active learning strategies can reduce boredom and improve the quality of classroom interaction. A qualitative approach with a case study design was employed. Data were collected through semi-structured interviews with teachers and students, direct classroom observations, and supporting documentation. The data were analyzed inductively using thematic analysis to identify emerging patterns, trends, and meanings from teaching practices. The findings reveal that the application of active learning strategies—such as group discussions, project-based learning, problem solving, and the use of interactive learning media—positively impacts the learning process. These strategies not only enhance participation and learning motivation but also foster collaboration among students, improve teacher–student communication, and develop critical and social thinking skills. Furthermore, the classroom atmosphere becomes more dynamic, enjoyable, and participatory, significantly reducing learning boredom. Therefore, active learning strategies are proven to be relevant and effective in creating engaging, interactive, and meaningful learning experiences for students at SMKS Muhammadiyah 9 Medan. This research provides practical implications for teachers in selecting appropriate learning approaches to achieve educational goals more effectively.

Angga kurniawan; Nurul Zahriani JF

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research endeavors to scrutinize how keen students are on learning Islamic Religious Education (PAI) at SMKS Muhammadiyah 9 Medan. The impetus for this investigation arises from the noticeable lack of enthusiasm among students when they attend PAI lessons. These lessons are frequently seen as uninteresting, lacking variety, and less stimulating when compared to the vocational subjects they are studying. These circumstances create difficulties for PAI instructors, who must establish a learning environment that not only delivers content but also cultivates real motivation and a genuine passion in the students. A qualitative descriptive method was used for this study, and information was gathered through classroom observations, conversations with instructors and students, and surveys to gain insights into students' views on their educational experiences. The information was analyzed to pinpoint the internal and external elements that affect learning interest. The results show that the students' level of interest in learning is somewhere between moderate and low. Personal drive, study routines, and students' mental preparation are examples of internal variables, whereas teaching strategies, the use of educational resources, and the backing of the school setting and family are examples of external variables. The research emphasizes the necessity for teaching strategies that are relevant, diverse, engaging, and more in line with the requirements of the students, based on these findings. It is hoped that learning PAI will not only improve cognitive comprehension but will also raise awareness of the significance of Islamic principles in daily life.

Muhammad Eka Prasetia

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Memorizing the Qur’an is a process to maintain, protect, and preserve its purity. It is considered a noble task and responsibility that requires consistency, patience, and proper guidance. While everyone has the potential to memorize the Qur’an, not all individuals are able to do it effectively. Various factors influence the success of memorization, including the use of suitable methods. One of the effective approaches is the Talaqqi method, which emphasizes direct learning and repetition under the guidance of a teacher. This study aims to examine the application of the Talaqqi method among students at SMKS Budi Agung Marelan in their efforts to memorize the Qur’an. The research employed a qualitative field research design using interviews, observation, and documentation as data collection techniques. The findings reveal that the implementation of the Talaqqi method consists of three main stages: preparation, implementation, and evaluation. Furthermore, several supporting factors were identified, such as teacher guidance, students’ intrinsic motivation, and a supportive learning environment, all of which significantly contribute to successful Qur’an memorization.

Warow, Gregorius Excelcis

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to examine the authority of the Corruption Eradication Commission (KPK) in handling connectivity corruption cases after the Constitutional Court Decision Number 87/PUU-XXI/2023. This research is a normative legal research with a statute approach and a case approach, using primary and secondary legal materials collected through literature studies. The results of the study show that the Constitutional Court interpreted Article 42 of the KPK Law constitutionally conditionally, so that the KPK remains authorized to handle connectivity cases as long as the handling begins from the beginning by the KPK. This decision provides legal certainty as well as strengthening legitimacy for the KPK in handling cases involving legal subjects from the general and military courts at the same time. This study also shows that structural barriers, multi-interpreted legal substance, and sectoral legal culture are serious challenges in connectivity law enforcement practices. Therefore, it is necessary to harmonize regulations and strengthen the legal structure and culture between institutions in order to realize a more effective, fair, and non-discriminatory eradication of corruption.

Ali Jwaid Hasan; Omer Adeeb Qassim

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

Sindi Setiawati; Mutia Latifa; Andara Safitri Fahiratunisa; Lina Marlina

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implementation and compliance with halal principles in pharmaceutical and cosmetic products in Indonesia. The halal aspect in these industries is crucial, as it directly relates to the permissibility of raw materials, production processes, and distribution that are consumed and used by Muslim communities. The research method applied is a literature review, analyzing government regulations, religious fatwas, and relevant previous studies. The findings indicate that the implementation of halal principles covers various aspects, including the selection of raw materials free from prohibited or impure substances, production processes that meet hygiene and halal standards, proper storage, distribution that is separated from non-halal products, and transparent marketing strategies. Producers’ compliance with halal requirements is influenced by several factors, such as growing consumer awareness, the role of government regulations in mandating halal certification, and corporate social as well as ethical responsibility. Nevertheless, there are still obstacles in its application, including the limited understanding of halal standards among certain producers, the lack of halal testing facilities, and certification costs that are considered burdensome for small and medium-sized enterprises. This study emphasizes that the success of halal implementation in pharmaceutical and cosmetic products requires collaboration among all stakeholders, including government bodies, halal certification authorities, industries, and society. Through such synergistic efforts, the sustainability of the halal industry can be ensured while also providing safety, comfort, and spiritual assurance for Muslim consumers in Indonesia.

Rijanti Rahayu Maulani; Ridwan Effendi

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Rapid technological developments create opportunities for businesses to scale their businesses. Sharia Micro KUR is a step toward optimizing working capital and investment in accordance with sharia principles. This study aims to analyze the role of Micro KUR financing, outline strategies for utilizing Micro KUR financing in the digital era, and identify challenges in distributing and utilizing Micro KUR to increase the competitiveness of MSMEs. This study uses a qualitative approach and descriptive methods with primary and secondary data sources through observation, interviews with Micro staff, and literature review of articles related to MSMEs in the Digital Era. The analysis shows that Micro KUR financing is a solution for economic development in Indonesia, serving halal MSMEs facing capital challenges. Sharia Micro KUR can be utilized by MSMEs to meet their capital needs as an alternative to adopting digital marketing technology through social media. However, behind the utilization of Micro KUR, there are significant challenges in distributing BSI and utilizing MSMEs. Suggestions for other researchers include applying a quantitative approach with statistical data analysis regarding the relationship between the use of Sharia Micro KUR and increasing the competitiveness of MSMEs in the digital era.

M. Rizky Rico Saputra

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of digital payments, budget target clarity, and reporting systems on the performance of Village-Owned Enterprises (BUMDes) in South Lampung Regency. The research background is motivated by the fact that the performance of BUMDes nationally, including in the region, remains relatively low, with most still categorized as pioneers or beginners. The research method used is quantitative with a survey approach using a questionnaire, distributed to 77 BUMDes managers who met the sample criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the SmartPLS 4.0 software. The findings indicate that the reporting system has a significant positive effect on BUMDes' performance. Conversely, digital payments and budget target clarity were found to have no significant effect. These findings imply the importance of strengthening reporting systems that prioritize transparency, accuracy, and ease of access as a strategic step to improve BUMDes performance. Meanwhile, the adoption of digital payments and improved budget planning still require support through enhanced human resource capacity and adequate infrastructure. Practically, this research contributes valuable insights for BUMDes managers and local governments in formulating policies for institutional strengthening.

Ikhsan Meidian Utama; Sa’diyah El Adaiyah

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In an era of increasingly open and developing information, the image of state institutions is a reflection of a government and can affect public trust. Therefore, LAN RI Public Relations carries out Digital Public Relations activities using social media so that LAN RI can maintain its image in the eyes of the public. The purpose of this research is to describe Regina Luttrel's SOME theory in the activity of using social media in maintaining the image of the institution. The theory used in this research is the SOME theory which has the dimensions of Share, Optimize, Manage, and Engange (Regina Luttrell). This research also uses image theory which consists of Perception, Cognition, and Motive dimensions (Walter Lippmann). This study concludes that LAN Public Relations in the Concept of The Circular Model of SOME implements Share by utilizing various social media platforms. Content is organized through a curation process that is tailored to the institution's guidelines to create relevant and informative communication. Through Optimize, the effectiveness of message delivery is measured based on data analytics with strategies that consider platform algorithms. In the Manage stage, LAN's PR team monitors and analyzes emerging issues, ensuring a quick response to sensitive issues. Engage efforts are demonstrated through surveys, quizzes, discussion forums, and employee personal branding efforts that strengthen public engagement while building trust.

Arif Mukti Habibi; Nurman Ginting

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the implementation of the Drill and Practice method in improving students' understanding of Islamic Religious Education in class X of SMKS Budi Agung. The Drill and Practice method is a learning approach that emphasizes repetitive practice with the aim of improving students' skills and understanding effectively. This study uses the observation stage and data analysis using quantitative analysis. The results of the study show that students' learning outcomes have increased in each cycle, in cycle I the average score was 69.2 with a completion percentage of 52%, while in cycle II the average score was 83.4 with a completion percentage of 92%. The increase in student learning outcomes between cycle I and cycle II showed an increase of 40%. So it can be concluded that the application of the Drill and Practice method to class X students at SMKS Budi Agung can improve student learning outcomes in Islamic Religious Education subjects with the material Achieving Success with Competence in Good Work Ethics (QS. Al-Maidah: 48 and QS. At-Taubah: 105).

Annisya Syarifuddin; La Ode Muhamad Sety; Mubarak Mubarak

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Rabies is a deadly disease transmitted through animal bites, especially dogs, and is still a serious threat in Indonesia. As of April 2023, more than 31,000 bite cases have been recorded, with Southeast Sulawesi being the region with the highest cases. In Kendari City, data shows that bite cases have fluctuated since 2018. Research objectives: To develop a prediction model for rabies prevention measures to enforce an EWS in high school students in Kendari City. Research methods: Cross-sectional quantitative research, involving 350 students from three sub-districts (Baruga, Poasia, and Kadia) with independent variables in the form of knowledge, attitudes, and beliefs, and the dependent variable in the form of rabies prevention measures. Data were collected in February 2025 through a hybrid/online questionnaire. Research results: Knowledge, attitudes, and beliefs have a significant effect on rabies prevention measures in high school students in Kendari City. Knowledge is the most dominant factor (p = 0.000; Odds Ratio (B) = 8.747), followed by attitude (Odds Ratio (B) = 5.725) and belief (Odds Ratio (B) = 2.545). Students with good knowledge are 8.7 times more likely to take rabies prevention. If the three variables are at a low level, the probability of rabies prevention actions among students is 14.4%, but it increases significantly to 95.6% when all three variables are at a good level. Research Conclusion: There is a significant influence of knowledge, attitude, and belief on rabies prevention behavior to support the EWS among high school students in Kendari City in 2025. The probability of engaging in preventive behavior is 14.4% when all three variables are at a low level, but it increases significantly to 95.6% when all variables are at a high level. Knowledge contributes the most, while attitude and belief synergistically strengthen the overall effect.

Syandra Sari; Dedy Sugiarto; Ratna Shofiati; Anung B Ariwibowo; Shabrina Teruri +3 more

Jurnal Pengabdian Kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy but still face challenges in utilizing digital technology for marketing. Shofi Cookies, as the partner of this program, has been using TikTok and a website, yet their utilization remains suboptimal. This community service activity aimed to enhance the partner’s digital capacity through social media analysis, website audits, and digital branding training. The methods included evaluating the TikTok account, auditing the website’s Search Engine Optimization (SEO), and providing training on the use of WordPress Content Management System (CMS) along with branding strategies. The results showed that the TikTok account was still personal, limiting analytic data, while the website audit produced a C- SEO score with issues in mobile access speed. The training, attended by the owner and operator, received positive responses with high satisfaction, although participants’ understanding still needs improvement. The implication of this activity highlights the importance of follow-up actions such as switching to a TikTok business account, increasing content upload consistency, and optimizing website SEO. With these efforts, Shofi Cookies is expected to strengthen competitiveness, expand market reach, and increase sales in the digital era.

Riskianti Riskianti; Ulfa Al Wafiah; Wahyuni Suryaningtiyas; Linda Mayasari; Badruli Martati

Jurnal Pengabdian Kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

This community engagement activity aims to introduce and promote Es Pisang Ijo, a traditional culinary delight from Makassar, to the mothers of Aisyiyah Ranting Suterejo in Surabaya. The program was implemented through the National KKN-Dik collaboration between Universitas Muhammadiyah Makassar and Universitas Muhammadiyah Surabaya. The method applied was a field study involving several stages—explanation, demonstration, and direct hands-on practice. The activity received a highly positive response, as participants were actively involved in every phase, showing enthusiasm and curiosity. The outcomes of this activity include improved culinary skills, strengthened cultural awareness, and the creation of new opportunities for micro-enterprise development rooted in traditional cuisine. Additionally, this program enhanced cross-cultural communication and strengthened social solidarity among Aisyiyah members. Es Pisang Ijo thus represents not only a dessert but also a symbol of togetherness, women’s empowerment, and cultural preservation. This initiative reaffirms Aisyiyah’s role as an empowered women’s community that contributes to economic independence and cultural resilience through traditional culinary innovation as a medium of empowerment and community development.

Andi Almira Aprilia Ramli; Fatiama Fatiama; Wahyuni Suryaningtyas; Syarifuddin Syarifuddin

Jurnal Pengabdian Kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Prayer (shalat) is the central act of worship in Islam and holds a fundamental role in nurturing the spiritual life of Muslims. However, in practice, challenges often arise within society, particularly regarding the accuracy of recitations, movements, and the cohesiveness of congregational prayer. Thus, the urgency of understanding correct fiqh shalat remains crucial to ensure the quality of worship and strengthen ukhuwah islamiyah (Islamic brotherhood). In response to this need, students of Universitas Muhammadiyah Makassar, through the National Community Service Program (KKN) in Surabaya, organized a community engagement activity under the theme of Kemuhammadiyahan, namely a congregational prayer competition involving members of ‘Aisyiyah. The aim of this activity was to internalize Muhammadiyah values, enhance the understanding of fiqh shalat according to Islamic teachings, and foster a spirit of togetherness through an educational and participatory approach. The competition was assessed based on prayer movements, recitations, and group cohesiveness. The results revealed active participation and high enthusiasm from the participants, who not only competed but also learned to improve the quality of their worship. This activity successfully created a positive religious atmosphere, strengthened bonds among community members, and affirmed the role of KKN as a medium of community service that integrates religious education, Islamic propagation (dakwah), and spiritual development rooted in progressive Islamic values.

Rozi Sakhbana Hasibuan; Rahmi Adelia; Juliana Syarah Padang; Annisa Zakia Nasution; Nur Izzaty Rahma +5 more

Jurnal Pengabdian Kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Bullying is one of the issues that frequently occurs in elementary school environments and has serious impacts on children’s psychological, social, and academic development. Efforts to prevent and address bullying are essential through education involving students, teachers, and the surrounding community. This study aims to describe the role of Community Service Program (Kuliah Kerja Nyata, KKN) students in providing anti-bullying education at UPT SDN 033915 Pasi. The research employed a descriptive qualitative method with a case study approach. Data were obtained through observation, simple interviews, and documentation of the anti-bullying seminar activities conducted by KKN students at the school. The results indicate that KKN students act as educators by explaining the definition, forms, and impacts of bullying; as facilitators by creating interactive discussion spaces with students; and as motivators encouraging students to respect one another and reject bullying behavior. Educational strategies were implemented through lectures, discussions, Q&A sessions, and the use of simple visual media. Students’ responses were very positive, demonstrated by their enthusiasm during activities and increased understanding of the dangers of bullying. The study concludes that KKN students play an important role in preventing bullying in elementary schools, while also serving as a tangible contribution of students as agents of social change.

Winona Adelia Bianda Pangaribuan; I Putu Sudana

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure on firm value. The research sample was obtained using purposive sampling on mining firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 102 observations. Data analysis was conducted using panel data regression to test the proposed hypotheses. The results show that environmental disclosure has a significant positive effect on firm value, while social and governance disclosure have a significant negative effect. The theoretical implication of this study refers to agency theory, which asserts that information transparency through ESG can reduce information asymmetry between management and shareholders. However, if disclosure is carried out merely as a formality or symbolic practice, it may instead generate agency costs that are detrimental to the firm. In addition, these findings are also relevant to signaling theory, in which environmental disclosure can serve as a positive signal of a firm’s commitment to sustainability practices, thereby enhancing investor trust and strengthening the firm’s reputation. Practically, this study contributes to providing a more comprehensive understanding for firms, management, investors, and other stakeholders, while also serving as a reference for future research on ESG and firm value.