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Pengaruh Green Accounting, Kinerja Lingkungan, dan Carbon Emission Disclosure terhadap Nilai Perusahaan Anak Agung Sagung Istri Rima Ulandewi; I Gusti Ayu Intan Saputra Rini; Kadek Goldina Puteri Dewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.8-19

Abstract

This investigation seeks to scrutinize the influence exerted by green accounting, environmental performance, alongside carbon emission disclosure upon corporate valuation across firms operating within the basic material segment listed on the Indonesia Stock Exchange (IDX) throughout the timeframe spanning 2022 until 2024. A quantitative inquiry framework was utilized through scrutiny of secondary information extracted from corporate annual reports together with sustainability reports. The entire population of basic material enterprises registered on IDX served as the basis, while a sample comprising 40 entities yielding 120 observation points emerged via purposive sampling methodology rooted in pre-established benchmarks. Analytical procedures employed panel data regression utilizing the fixed effect model paradigm executed through EViews 12 software. Empirical outcomes demonstrate that green accounting fails to deliver meaningful influence upon corporate worth, suggesting capital providers have yet to factor environmental-based accounting routines into their assessment frameworks. Environmental performance exhibits an inverse association with firm valuation, mirroring how marketplaces potentially react unfavorably toward ecological enhancements due to supplementary outlays shouldered by corporations. Furthermore, carbon emission disclosure registers no notable consequence upon firm worth. Such conclusions imply that ecological dimensions remain peripheral within investor priorities throughout the basic material industry, where attention persists predominantly upon fiscal indicators alongside global commodity pricing variability. Outputs from this examination are projected to function as reference frameworks aiding stakeholders—comprising firms, regulators, scholars, plus the broader public—in evaluating sustainability initiatives along with their nexus to corporate worth, particularly across industries characterized by pronounced ecological repercussions.
Pengembangan Ekowisata Berbasis Hutan Desa & Sumberdaya Air di Desa Pengejaran, Kecamatan Kintamani, Kabupaten Bangli I Wayan Sudana; I Made Mardika; Ni Made Puspasutari Ujianti; I Gusti Ayu Intan Saputra Rini; Ni Wayan Intan Pradnyawati; Ni Gusti Ayu Made Marlin Rintha Putri
Community Service Journal (CSJ) Vol. 8 No. 2 (2026)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.8.2.2026.101-105

Abstract

The Pengejaran Village Forest in Kintamani District holds significant ecological, social, and cultural potential, yet it has not been optimally developed for community-based ecotourism. This Community Service Program (PKM) aims to strengthen planning, institutional capacity, and local regulations necessary for sustainable ecotourism development. The methods applied include participatory mapping, masterplan formulation, documentation of local history, BUMDes management training, and the drafting of local customary regulations (perarem). The results indicate the successful development of an ecotourism masterplan, a village history booklet, improved BUMDes managerial capacity, and a perarem draft serving as the basis for ecotourism governance. The program enhances community awareness of conservation, strengthens local governance, and creates new forest-based economic opportunities. The participatory and culture-based approach proved effective in supporting program sustainability.
The Influence of Corporate Social Responsibility, Profitability, Liquidity, and Leverage on Tax Aggressivity Ngurah Adi Kusuma ARTHA; Gusti Ayu Intan Saputra RINI; I Gst. Ayu Ratih Permata DEWI
Loka: Journal Of Environmental Sciences Vol. 1 No. 2 (2023): Loka: Journal Of Environmental Sciences (April – June)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v1i2.161

Abstract

Purpose:The phenomenon that occurred in 2019, PT. Adaro Energy Tbk. Do something avoidance related to payment tax by implementing transfer pricing through the branch. The Company is located in Singapore and is called Coaltrade Services International. From 2009-2017, information via child company pays tax amounting to 125 million USD or Rp. 1.75 trillion ( exchange rate Rp. 14,000) or more small from it should be charged in Indonesia. Study This aims To analyze the influence of corporate social responsibility, Profitability, liquidity and Leverage on aggressiveness tax on IDX30 companies listed on the Indonesian Stock Exchange in 2020-2022.Methodology:This study is based on a deep data study, using secondary data from IDX30 companies listed on the Indonesian Stock Exchange from 2020 to 2022. 13 companies were included in the study and selected through a purposive sampling method. The data was analyzed using multiple linear regression, a statistical technique used to analyze the relationship between multiple independent variables and a dependent variable.Findings:Research results show that corporate social responsibility positively and significantly impacts aggressiveness tax. Implication:On the other hand, Profitability, liquidity, and Leverage are not influential factors in aggressive tax.
Co-Authors A.A Gede Ananta Wijaya Sahadewa A.A Sri Purnami A.A.A Erna Trisna Dewi Anak Agung Istri Agung Maheswari Anak Agung Sagung Istri Rima Ulandewi Arini, Ni Komang Astakoni, I Made Purba Cokorda Krisna Yudha Datrini, Luh Kade Dewa Gede Agung Semarabawa Diah kurniawati Gede Deny Larasdiputr Gede Jati Antara I Gde Agung Wira Pratama I Gede Deva Artawiguna I Gst. Ayu Ratih Permata DEWI I Gusti Ayu Ratih Permata Dewi I Ketut Darma I Ketut Setia Sapta I Made Mardika I Made Suniastha Amerta I Made Yuda Adnyana I Nyoman Fajar Ananta Putra I Nyoman Gede Maha Putra I Putu Agus Aryaka Darmawan I Wayan Rupa I Wayan Sudana I Wayan Sudana I.G.A.A Pradnya Anintya Semaraputri Ida Ayu Sri Meitri Ida Bagus Made Putra Manuaba Ida Bagus Udayana Putra Kadek Apriada, Kadek Kadek Goldina Puteri Dewi Kartana, I Wayan Kawisana, Putu Gede Wisnu Permana Komang Ayu Trisna Dayanti Komang Yoga Mahendra Luh Gede Pande Sri Eka Jayanti Made Santika Umara Pusti Mellisa Dipa Muhammad Asyraf Hasim Muhammad Asyraf Hasim Ngurah Adi Kusuma ARTHA Ni Gusti Ayu Made Marlin Rintha Putri Ni Kadek Eva Yanti Ni Kadek Rita Anggreni Ni Ketut Ayu Purnama Dewi Ni Komang Arini Ni Luh Gede Rusmina Dewi Ni Luh Sephia Adnyani Putri Ni Made Indrawati Ni Made Indrawati Ni Made Puspasutari Ujianti Ni Made Puspasutari Ujianti Ni Made Puspasutari Ujianti Ni Nengah Seri Ekayani Ni Putu Evi Astari Ni Putu Kesumayanti Ni Putu Laksmi Krisnina Maharani Ni Putu Laksmi Krisnina Maharani Ni Wayan Intan Pradnyawati Ni Wayan Landya Dewi Pande Made Yani Indah Sari Partiwi Dwi Astuti Putu Dicky Ari Pratama Putu Kepramareni Putu Ria Puspita Putu Riska Junensie Putu Riska Junensie Riasning, Ni Putu Sanjaya, I Ketut Puja Wirya Sari, Pande Made Yani Indah Sintya Wiranti Cahyono Sri Rahayu Damayanti Surasmi, Ida Ayu Tika Widyasariii Gusti Ayu Trisnadewi, AA Ayu Erna Widiati, Ida Ayu Putu WIRIASTINI, Ni Luh Putu YAMAWATI, Ni Kd. Sioaji Yasa, I Made Jamin Yoga, I Gusti Agung Prama Yulianti, Ni Putu Mirta