Cici Wulan Syanggraini
Universitas Pembangunan Nasional "Veteran" Jawa Timur

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The Impact of Environmental, Social, and Governance Disclosure on Firm Value of Energy Sector Companies Cici Wulan Syanggraini; Erna Sulistyowati
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15395

Abstract

This study aims to analyze the effect of environmental, social, and governance disclosure on the company value of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Company value in this study is measured using Tobin’s Q. Environmental, Social, and Governance Disclosure is measured based on GRI Standards indicators, which consist of 32 environmental indicators, 36 social indicators, and 13 governance indicators. The study uses a quantitative approach with purposive sampling, consisting of 55 energy sector companies. Secondary data taken from annual reports and sustainability reports available on the IDX website or company websites. Panel data analysis with statistical testing was conducted using EViews 12 software. The research results show that Environmental disclosure does not have a significant effect on firm value, indicating that investors in the Indonesian capital market have not fully factored environmental disclosure information into their investment decisions. Social disclosure has a significant negative effect on firm value, suggesting that investors in the energy sector see social spending as an operational burden that reduces company profitability. Governance disclosure has a significant negative effect on firm value, Governance disclosure has a significantly negative impact on firm value, which is because broader governance disclosure might be read by the market as a signal of fundamental weakness rather than strength due to the obligation to meet the minimum GCG standards set by the Financial Services Authority (OJK). These findings imply that compliance driven ESG disclosure has not yet been able to create market recognized added value in Indonesia's energy sector.
Optimalisasi Pemanfaatan Daun Kelor melalui Program "PEKA" sebagai Upaya Edukasi dan Pencegahan Stunting di Desa Kamal, Jember Cici Wulan Syanggraini; Danendra Alvyn Anshari; Cindi Fatikah; Carrisa Putri Oktavia; ⁠Cendana Izza Mahara; C. Cheryl Falery S; Nanik Hariyana
Jurnal Pengabdian Inovasi Masyarakat Indonesia Vol. 5 No. 1 (2026): Edisi Februari
Publisher : Program Studi Pendidikan Kimia FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/e52fjb83

Abstract

Stunting masih menjadi salah satu isu kesehatan utama yang mengancam kualitas generasi masa depan di Indonesia. Kurangnya pemahaman masyarakat mengenai gizi seimbang dan pemanfaatan potensi pangan lokal menjadi salah satu faktor penyebabnya. Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan kesadaran masyarakat, khususnya ibu balita, mengenai pencegahan stunting melalui program "PEKA" (Program Edukasi dan Pemberian Makanan Tambahan). Program ini diimplementasikan oleh Mahasiswa KKN Kolaboratif 169 di Desa Kamal, Kecamatan Arjasa, Kabupaten Jember. Metode pelaksanaan kegiatan meliputi (1) penyuluhan interaktif mengenai stunting, gizi seimbang, dan manfaat daun kelor; (2) demonstrasi dan pelatihan pembuatan Puding Ekstrak Daun Kelor sebagai makanan tambahan (PMT) yang inovatif dan bergizi; serta (3) pendampingan dan pembagian produk puding kepada masyarakat sasaran. Hasil kegiatan menunjukkan peningkatan antusiasme dan pemahaman masyarakat mengenai pentingnya gizi untuk pencegahan stunting. Masyarakat memberikan respons positif terhadap inovasi puding daun kelor sebagai alternatif PMT yang mudah dibuat dan disukai anak-anak. Program ini berhasil menginisiasi pemanfaatan potensi lokal untuk mendukung perbaikan gizi keluarga secara mandiri. Diharapkan program ini dapat berkelanjutan dan direplikasi di wilayah lain dengan permasalahan serupa.