Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi

Analysis of the Impact of Sustainability Report Disclosure on the Company's Financial Performance

2026-01-25T14:12:06+00:00

This study examines the influence of economic, social, and environmental performance disclosures in Sustainability Reports on financial performance (Return on Assets (ROA) and Return on Equity (ROE)) in a sample of listed banking companies that use GRI standards in their sustainability reports, for the period 2022-2024. Using a quantitative approach with secondary data and panel data regression analysis, the independent variables are the Economic Disclosure Index (ECDI), Social Disclosure Index (SODI), and Environmental Disclosure Index (ENDI) based on GRI Standards 2021. The results show that the disclosure of Sustainability Reports simultaneously has a significant effect on both ROA and ROE. However, partially, only economic performance disclosure (ECDI) has a significant positive effect on ROA and ROE, while social performance disclosure (SODI) and environmental performance disclosure (ENDI) do not have a significant effect on either ROA or ROE. The firm size variable as a control has a significant positive effect on ROA and ROE. This study concludes that comprehensive disclosure in Sustainability Reports collectively contributes to the increase in ROA and ROE, supporting Legitimacy Theory.

SWOT Analysis of the Muhammad Sholahuddin Albimawi Education Foundation, South Tangerang City

2026-02-10T16:10:28+00:00

The purpose of this study is to observe and understand the internal and external conditions through the strengths, weaknesses, opportunities, and threats that exist at the Muhammad Sholahuddin Albimawi Education Foundation, South Tangerang City. This study uses a qualitative method. While the data analysis techniques include SWOT Analysis, IFE Matrix Analysis, EFE Matrix Analysis, IE Matrix Analysis, SWOT Matrix, and SWOT Analysis Diagram. The results of the study show that in the IFE Matrix the strengths and weaknesses have a total score of 3.34. Then in the EFE Matrix the opportunities and threats have a total score of 3.09. Based on the IE Matrix, the company's position is in cell I (Strong) where it shows the appropriate strategy is to grow and develop (growth and build). This means that this strategy is adjusted to the strengths of the internal side of the foundation to take advantage of the right opportunities to gain benefits for the foundation. While in the SWOT Matrix using the SO, WO, ST, and WT formulas, twelve strategies are obtained. The results of the SWOT Analysis Diagram show that the company is in quadrant II, namely carrying out a product diversification strategy.