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All Journal Empowerment: Jurnal Pengabdian Masyarakat Trilogi Accounting & Business Research
Nurhidayati Dwiningsih
Universitas Trilogi
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Pengenalan Ekonomi Sirkular (Circular Economy) Bagi Masyarakat Umum Ludwina Harahap; Nurhidayati Dwiningsih
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Maret 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.463 KB) | DOI: 10.55983/empjcs.v1i2.68

Abstract

endangering our lives and eco-systems on this earth. They will harm and destroy human life today and the next generation. The issue of sustainability is a very interesting study to be discussed, both by activists, practitioners, relevant authorities, especially in developing countries. The concept of 3 R (Reuse, Reduce, Recycle) which has been offered as a solution to reduce industrial waste, community waste and family waste (household) continues to be developed and now we familiar with the term of circular economy concept. The concept of circular economy that is trending, must be disseminated so that every human being realizes the importance of playing a role in creating a circular economy for the survival of life in the future. This is the motive to do society empowerment activities (PKM) with the topic of Circular Economy for the societies. Even in Covid 19 pandemic era, this event (PKM) have been done physically (offline) and the targets are to make the participants understand and curious or interest about the circular economy. The result shows the understanding of circular economy from participants increased. Besides that, after following the socialization showed a change in paradigms and attitudes about the concept of circular economy and be ready to apply it in the daily life.
ANALISIS FAKTOR INTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI SEKTOR ENERGI Nurhidayati Dwiningsih; Dea Adinda Syahwa Avrilla
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2852

Abstract

A phenomenon in 2022 in the energy sector indicated that company value, as measured by Price Book Value (PBV), decreased while stock prices experienced significant increases. This study aims to determine the effect of Corporate Social Responsibility (CSR), Return on Equity (ROE), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Price Book Value (PBV) in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period. The sample was selected based on the criteria that the companies were listed on the IDX during the study period and reported financial statements and published sustainability reports. The t-test results indicate that DER partially has a positive and significant effect on PBV, while the other three variables (CSR, ROE, and TATO) have no partial effect on PBV. Investors are advised to pay attention to the capital structure of listed companies, specifically DER, which indicates proportional and effectively managed debt usage, which can increase market confidence in the company's performance.Keywords: Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), Price Book Value (PBV), Return on Equity (ROE), Total Asset Turnover (TATO).
Co-Authors Dea Adinda Syahwa Avrilla Harahap, Ludwina