Judul: The Influence of Financial and Environmental Performance on Firm Value with  Carbon Emission Disclosure as a Moderating Variable at Energy Companies
Abstrak: Transisi pembangunan Indonesia tidak terlepas dari eksploitasi sumber daya alam dan lingkungan. Eksploitasi sumber daya alam dan lingkungan berdampak pada terjadinya perubahan iklim akibat efek gas rumah kaca. Sektor energi yang merupakan salah satu sumber pertumbuhan ekonomi Indonesia memiliki kontribusi terbesar dalam produksi karbon. Penelitian ini bertujuan untuk menganalisis carbon emission disclosure sebagai variabel moderasi dari pengaruh kinerja keuangan dan kinerja lingkungan terhadap nilai perusahaan pada perusahaan sektor energi. Sampel penelitian ini menggunakan 25 perusahaan sektor energi yang tercatat. Metode penelitian yang digunakan ialah analisis moderasi regresi (MRA) pada data panel dari tahun 2019-2023 yang diolah dengan software Eviews 12. Hasil penelitian menunjukkan bahwa variabel independen, yaitu kinerja keuangan yang diproksikan dengan return on equity (ROE) & kinerja lingkungan secara simultan dan parsial berpengaruh signifikan terhadap nilai perusahaan. Carbon emission disclosure sebagai variabel moderasi dapat mengubah arah secara signifikan pengaruh antara kinerja keuangan dan nilai perusahaan. Akan tetapi, hanya bersifat potensial dan tidak dapat mempengaruhi secara signifikan antara hubungan kinerja lingkungan dengan nilai perusahaan., The development transition in Indonesia is closely related to the exploitation of natural resources and environment. Natural resources and environmental exploitation result in climate change due to the greenhouse gas effect. As one of Indonesia's main economic growth sources, the energy sector has the most significant contribution to carbon production. This study aims to analyze carbon emission disclosure as a moderating variable of the effect of financial and environmental performances on the firm's value in energy sector companies. The study's data using 25 listed energy sector companies as the study's sample. The method used was moderated regression analysis (MRA) on panel data from 2019-2023, which was processed using the Eviews 12 software. The results show that the independent variable, including financial performance proxied by return on equity (ROE) and environmental performance, both simultaneously and partially significantly impact the firm's value. Carbon emission disclosure as a moderating variable can significantly attenuate the influence between financial performance and a firm's value. However, it only has potential and cannot significantly influence the relationship between environmental performance and firm value
Keyword: nilai perusahaan

Judul: The Effect of ESG Risk Rating on Company Performance  and Value in Indonesia
Abstrak: Peningkatan kesadaran masyarakat akan isu ESG (Environmental, Social, dan Governance) menyebabkan tren investasi ESG meningkat. ESG berkaitan dengan SDGs sehingga ESG dijadikan salah satu parameter pelaksanaan pembangunan SDGs dalam industri keuangan di Indonesia. Namun, implementasi ESG di Indonesia masih menghadapi beberapa kendala, padahal risiko ESG terkait dan berpotensi dapat menggambarkan kinerja dan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh ESG risk rating terhadap kinerja operasional, kinerja keuangan, dan nilai perusahaan di Indonesia. Sampel dipilih menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 19 perusahaan yang termasuk dalam indeks IDX ESG Leaders (IDXESGL) yang konsisten tercatat pada 5 periode evaluasi mayor pada Maret 2021 – Maret 2023 sehingga jumlah sampel observasi adalah 95 observasi. Analisis data dilakukan menggunakan analisis statistik deskriptif dan regresi data panel menggunakan Microsoft Excel dan Eviews 9. Hasil analisis data menunjukkan ESG risk rating tidak berpengaruh signifikan terhadap kinerja operasional (ROA), kinerja keuangan (ROE), dan nilai perusahaan (Tobin’s Q)., The increased awareness of society towards ESG (Environmental, Social, and Governance) issues led to a rise in ESG investment trends. ESG was related to SDGs, making it one of the parameters for implementing SDGs in the financial industry in Indonesia. However, the implementation of ESG in Indonesia still faced several challenges, even though ESG risks are related and have the potential to depict company’s performance and value. This study aimed to analyze the effect of ESG risk rating on operational performance, financial performance, and company value in Indonesia. The sample was selected using a purposive sampling technique, consisting of 19 companies listed in the IDX ESG Leaders index (IDXESGL) that consistently recorded over 5 major evaluation periods in March 2021 - March 2023, resulting in total of 95 observational samples. Data analysis was performed using descriptive statistical analysis and panel data regression using Microsoft Excel and Eviews 9. The results of data analysis indicated that ESG risk rating did not have significant effect on operational performance (ROA), financial performance (ROE), and company value (Tobin's Q).
Keyword: company value, ESG risk rating, financial performance, operational performance, SDGs

Judul: Penyusunan Overlap Graph menggunakan Suffix Tree pada DNA Sequence
Abstrak: The DNA sequence assembly is very important in genome analysis. This step aims to reconstruct contigous DNA fragment (contigs) from short fragment by concatenating fragments based on the overlap region among them. This method employs overlap graph for solving the problems. In this graph, nodes represent fragments and edges represent overlap. This research developed a software for constructing overlap graph using suffix tree. The evaluation was conducted by measuring the number of nodes, number of edges, and the execution time in many values of minimum overlap. The minimum overlap is defined as the minimum length of substring which is considered as the overlap region between two fragments. The evaluation results showed that the number of nodes, the number of edges, and the execution time were increased with the decreasing of the minimum overlap value.
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