Riset Akuntansi dan Bisnis Indonesia

The Effects of Corporate Social Responsibility, Financial Slack, And Environmental Costs on Financial Performance

2026-05-17T14:30:11+00:00

Purpose: This study aims to analyze the effects of corporate social responsibility, financial slack, and environmental costs on financial performance. The population in this study consists of coal mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024.

Methodology: A quantitative approach was used, and the sample in this study consisted of 13 companies listed on the Indonesia Stock Exchange for the period 2022-2024, which were determined using purposive sampling.

Results: The panel data regression analysis results showed that the environmental cost variable affected financial performance, whereas corporate social responsibility and financial slack did not.

Conclusions: Financial slack and environmental costs, particularly CSR, play a significant role in improving financial performance in the coal mining sector.

Limitations: This study is limited to the coal mining sector, a short observation period (2022–2024), and selected financial ratios, which may not fully cover all the determinants of financial performance.

Contribution: This study contributes to the literature by providing empirical evidence on the determinants of financial performance in the coal mining sector, which serves as a useful guide for investors in corporate decision-making.

Maqashid Al-Syariah Implementation and Its Impact on SDGs Achievement in Lampung Baznas (2020–2024)

2026-05-19T08:36:10+00:00

Purpose: This study aims to analyze the effect of Maqasid Al-Syariah on the achievement of Sustainable Development Goals (SDGs) at BAZNAS of Lampung Province during the period 2020–2024.

Methodology: This study employed a quantitative approach using a survey method with questionnaires distributed to 98 mustahik respondents selected by purposive sampling. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) with SmartPLS software.

Results: The results indicate that Maqasid Al-Syariah has a positive and significant effect on the achievement of SDGs, with a T-statistic value of 4.396 and a p-value of 0.000. The coefficient of determination shows that Maqasid Al-Syariah explains 34.1% of the variation in the SDGs achievement.

Conclusions: The implementation of Maqasid Al-Syariah principles, including the protection of religion, life, intellect, lineage, and wealth, contributes significantly to sustainable development through zakat empowerment programs at BAZNAS Lampung Province.

Limitations: This study is limited to one regional zakat institution, namely BAZNAS Lampung Province, with data collected only from mustahik respondents during 2020–2024. This may not fully represent the broader impact of zakat institutions in Indonesia’s economy.

Contribution: This study provides empirical evidence linking classical Maqasid Al-Syariah principles to global SDGs within regional zakat institutions, offering zakat managers and policymakers insights for designing sustainable, inclusive development strategies, especially in post-pandemic economic recovery.

Economic Development Strategy of South Lampung Regency Using the Analytical Hierarchy Process Method

2026-05-24T14:12:59+00:00

Purpose: This study aims to determine priority strategies for regional economic development in South Lampung Regency based on the RPJMD 2025–2029, using the Analytical Hierarchy Process (AHP). It focuses on identifying development priorities and analyzing the strategic factors that influence regional economic growth.

Methodology: A quantitative descriptive approach was applied through pairwise comparisons of several development criteria, including democracy and law enforcement, good governance, human resource strengthening, equitable development, regional competitiveness, and regional potential.

Results: Democracy, security, and law enforcement were the top priorities (19.3%), followed by cultural development, human resource strengthening, and equitable development. Supporting strategies include infrastructure, investment, tourism, and local economic sectors, such as agriculture and MSMEs.

Conclusions: Sustainable regional economic development requires synergy among social stability, governance reform, infrastructure development, and optimization of regional potential.

Limitations: The study is limited to the AHP analysis of selected RPJMD 2025–2029 indicators. The results are influenced by respondents’ subjective judgments and may not fully capture all socioeconomic conditions.

Contribution: This study provides priority-based economic development strategies to assist local governments in formulating effective, sustainable, and evidence-based development policies in South Lampung Regency.

Production Cost Structure, Sales Growth, Inflation, and Profitability in Food and Beverage Companies

2026-05-25T03:39:57+00:00

Purpose: This study aims to analyze the effect of production cost structure and sales growth on profitability and examine the role of inflation as a moderating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period.

Methodology: This study employed a quantitative approach using secondary data from 19 companies selected through purposive sampling, resulting in 57 observations. The data were analyzed using Moderated Regression Analysis (MRA) with the assistance of SPSS.

Results: The results show that the production cost structure has a significant negative effect on profitability, with a regression coefficient of -0.312 (p= 0.001). Meanwhile, sales growth has no significant effect on profitability, with a coefficient of 0.027 (p= 0.765). Furthermore, inflation does not moderate the effects of production cost structure or sales growth on profitability.

Conclusions: The findings indicate that company profitability is more strongly influenced by internal factors, particularly production cost efficiency, than by external factors such as inflation. The relationship between the main variables is direct and not influenced by inflationary conditions.

Limitations: This study is limited to a three-year observation period and uses a limited number of variables; therefore, it does not fully capture all factors that may influence profitability.

Contribution: This study contributes to the profitability literature and offers practical guidance for management and investors to assess performance through cost efficiency and sales growth.

Production Cost Structure, Sales Growth, Inflation, and Profitability in Food and Beverage Companies

2026-05-28T10:35:30+00:00

Purpose: This study examines the influence of audience segmentation and content innovation on TikTok marketing optimization among MSMEs in Pangkal Pinang City, Indonesia, addressing the limited empirical evidence in this regional digital marketing context.

Methodology: A quantitative explanatory design was employed. Data were collected from 100 MSME owners and managers through Likert-scale questionnaires using purposive sampling methods. Validity, reliability, classical assumption tests, and multiple linear regressions were conducted using IBM SPSS Statistics 25.

Results: Audience segmentation and content innovation both had significantly positive effects on TikTok marketing optimization. Together, they explained 81.3% of the variance, with content innovation emerging as the dominant predictor.

Conclusions: Audience segmentation and content innovation are important factors in optimizing TikTok marketing among MSMEs, with creative content capabilities playing the strongest role in improving marketing performance.

Limitations: This study was limited to one city, used only two predictors, and relied on cross-sectional self-report data, which may limit its generalizability and causal interpretation.

Contribution: This study extends the social media marketing literature by applying the Resource-Based View, Uses and Gratification Theory, and STP framework in an MSME–TikTok context, while offering practical insights for small business digital marketing strategies.