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All Journal Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business
Muhammad Anggionaldi
Universitas Jenderal Achmad Yani
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Other

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Workshop dan Bimbingan Teknis Tata Cara Perencanaan serta Penganggaran Aktivitas Penggunaan Dana Desa Dwi Indah Lestari; Muhammad Ridwan Mustafa; Muhammad Anggionaldi
Jurnal Pengabdian Pada Masyarakat Vol 5 No 4 (2020)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/002.202054.391

Abstract

WORKSHOP AND TECHNICAL ASSISTANCE PLANNING AND BUDGETING OF VILLAGE FUND. The purpose of this technical assistance was to enhance the skill of village government officers in Desa Tanimulya. The project was divided into 4 focus that consists of: workshop, review long term plan and short term plan, introduce enterprise owned by the village and manual procedure design for several main activities. This project was held in Tanimulya. There were 30 participants in this activity including head of the village and his staff. After the technical assistance has done, it can be seen that the village officer in Tanimulya understood the relation between long term planning and short term planning thus, it makes them easier to calculate the budget for each activitiy inside the plan.
The Effect of IT Investment and Carbon Emission Disclosure on Firm Value A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2024 Ersita Sisilia; Muhammad Anggionaldi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9559

Abstract

This research looks at how investments in information technology and the disclosure of carbon emissions impact the value of manufacturing companies that are listed on the Indonesia Stock Exchange (IDX), specifically during the years 2020 through 2024. This study uses a quantitative method with secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 10 companies with a total of 50 observations, and hypothesis testing was performed using t-tests and F-tests as the basis for examining the partial and simultaneous effects of the variables. The partial results of the study show that IT Investment and Carbon Emission Disclosure have a negative and significant effect on Company Value. Meanwhile, simultaneous testing shows that IT Investment and Carbon Emission Disclosure have a significant effect on company value. The results of this study imply the importance of companies managing IT investment and emission disclosure strategically so that they are not considered a cost burden. Further research is recommended to add moderating or mediating variables to clarify the conditions that can strengthen firm value.
Co-Authors Dwi Indah Lestari Ersita Sisilia Muhammad Ridwan Mustafa