Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Effect Of Sustainability, Liquidity, Leverage, And Firm Size On Firm Value With Profitability As A Moderating Variable (A Study Of Non-Bank Financial Sector Companies Listed On The Bursa Efek Indonesia During 2020–2024) I Gede Komang Sunseno Indra Mukti; Andam Dewi Syarif
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 11 (2026): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i11.617

Abstract

This research aims to analyze the effect of sustainability, proxied by the Sustainability Report Disclosure Index (SRDI), liquidity, proxied by the Current Ratio (CR), leverage, proxied by the Debt to Equity Ratio (DER), and company size, proxied by Log Total Assets (SIZE), on company value, which is proxied by the Price to Book Value (PBV), with profitability, proxied by the Return on Equity (ROE), as a moderating variable. The research samples were selected using a purposive sampling method, with the population consisting of 58 non-bank financial sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The research sample comprised 17 listed companies that met the established criteria. The research method is quantitative, employing the regression method in the form of panel data regression analysis, as the data used is a combination of time series and cross-sectional data. The results of the study indicate that SRDI, CR, DER, SIZE, and the interaction of independent variables with the moderating variable jointly affect company value. Partially, CR, DER, and SIZE influence firm value, while SRDI and ROE have no effect. Meanwhile, ROE moderates the effect of CR and SIZE on firm value but does not moderate the effect of SRDI and DER.
Integrating Technology to Enhance Financial Sustainability of Waste Bank in Cilebut Timur Asep Risman; Andam Dewi Syarif
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 5 No. 3 (2026): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v5i3.2865

Abstract

Community-based waste banks play an important role in supporting environmental sustainability while creating economic value for local communities. However, many waste banks continue to face operational and financial challenges that limit their long-term sustainability. One such challenge is experienced by the Waste Bank of Kampung Ramah Lingkungan Berseri, RW 14, Cilebut Timur, Bogor Regency, Indonesia. The institution still relied on manual financial management and sold recyclable plastic waste without further processing, resulting in relatively low economic returns. This Community Service Program aimed to strengthen the sustainability of the waste bank through the integration of appropriate technology and digital financial literacy. The program consisted of providing a plastic shredding machine, technical training on machine operation and maintenance, and educational workshops on digital financial management, including digital bookkeeping, electronic payment systems, and digital investment awareness. The implementation adopted participatory approaches involving observation, needs assessment, training, mentoring, and evaluation. A total of thirty-nine participants consisting of waste bank administrators and community members participated in the activities. The results demonstrated improvements in participants’ understanding of digital financial management, increased awareness of financial sustainability, and enhanced operational capacity through the utilization of plastic shredding technology. Furthermore, the intervention increased the economic value of recyclable plastic materials by enabling value-added processing before sale. These findings indicate that integrating appropriate technology with digital financial literacy contributes positively to strengthening waste bank sustainability while promoting community empowerment and supporting circular economy initiatives. Outputs generated from this activity include educational videos, scientific publications, mass media dissemination, and Intellectual Property Rights (IPR).