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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Sustainable Community Service
Dien Noviany Rahmatika
Pancasakti Tegal University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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The Effect of Environmental Performance and Sustainability Reporting on Firm Value With Green Financing as Moderating Variable eva aditya putri pratama; Dien Noviany Rahmatika; Abdulloh Mubarok
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.16187

Abstract

This study aims to examine the effect of environmental performance and sustainability reporting on firm value with green financing as a moderating variable in mining companies listed on the IDX in 2020-2024, the data used in this study are secondary data in quantitative research. The population in the study was 89 companies, the sampling technique used purposive sampling which resulted in 22 sample companies x 5 years of research resulting in 110 observations. The data analysis method uses multiple linear analysis and moderation regression analysis. Individual test results show that environmental performance variables have a significant negative effect on firm value, sustainability reporting has no effect on firm value, green financing strengthens the effect of environmental performance on firm value and green financing does not moderate the effect of sustainability reporting on firm value. This finding highlights the importance of green financing in supporting environmental initiatives that impact firm valuation. Keywords: Environmental Performance, Sustainability Reporting, Green Financing, Firm Value
EDUCATIONAL TOURISM OF LOCAL WISDOM PRODUCTS IN THAILAND Siska Ernawati Fatimah; Acep Komara; Prattana Srisuk; Sanchita Saha; Dien Noviany Rahmatika
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.571

Abstract

Management of local wisdom-based tourism products, development and packaging of globally competitive local products can be packaged through educational tourism. Educational Tourism is an effort to introduce local wisdom products of a country. One of Thailand's local wisdom products is traditional pottery. However, the existence of pottery in the era of modernization began to be less attractive to the younger generation. This international service was carried out with the aim of recognizing local culture and local wisdom products and participating in painting traditional Thai pottery. This activity is a community service activity that collaborates between the Faculty of Economics and Business of Swadaya Gunung Jati University Indonesia, Panca Sakti Tegal University Indonesia, Thai Globa Businnes Administration Technological College Thailand (TGBC Thailand), Suan Dusit University and Eastern Instutite for Integrated Learning in Management University India. Community service activities were carried out in Nong Nooch Thailand, with a total of 30 participants consisting of 10 students and 20 lecturers. Through this international service, it fosters a sense of love and preservation of cultural heritage and local wisdom products of a country.
TURTLE CONSERVATION CAMPAIGN AS A TOURIST ATTRACTION FOR BALI Lisa Harry Sulistiyowati; Siska Ernawati Fatimah; Acep Komara; M. Yudi Mahadianto; Sanchita Saha; Dien Noviany Rahmatika
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.572

Abstract

Most sea turtle species around the world are threatened with extinction. The threat of sea turtle extinction is largely caused by humans for consumption, souvenirs, trade, medicine and religious activities as well as for commercial purposes such as the sale of eggs, meat and shells. This human behavior is threatening sea turtle populations. Preventing the decline of these threatened sea turtle populations requires changes in human behavior that are educated through conservation campaigns. This international service was carried out with the aim of recognizing local culture and local wisdom products and participating in painting traditional Thai pottery. This activity is a community service activity that collaborates between the Faculty of Economics and Business of Swadaya Gunung Jati University Indonesia, Panca Sakti Tegal University Indonesia, Suan Dusit University and Eastern Instutite for Integrated Learning in Management University India. Community service activities were carried out in Nong Nooch Thailand, with a total of 25 participants consisting of 10 students and 15 lecturers. Sea turtle conservation is one of the community's efforts to preserve the environment and sea turtle habitat for the survival of sea turtles
Co-Authors Abdulloh Mubarok Acep Komara Acep Komara eva aditya putri pratama M. Yudi Mahadianto Prattana Srisuk Sanchita Saha Siska Ernawati Fatimah Siska Ernawati Fatimah Sulistiyowati, Lisa Harry