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Permata Ulfah, Permata
Universitas Jenderal Soedirman
Religion Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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PENGARUH KINERJA LINGKUNGAN, CARBON EMISSION DISCLOSURE, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Fitriana, Desi Amanatul; Wiratno, Adi; Pratiwi, Umi; Ulfah, Permata
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.12790

Abstract

This study aims to examine the effect of environmental performance, carbon emission disclosure, and financial performance on firm value. The population used in this study are companies in the energy, industrial process and product use (IPPU), agriculture, building, transportation, waste management, and forestry sectors listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sample of this study was selected using purposive sampling method, namely with 3 predetermined criteria, among others: listed on the SRI-KEHATI Index, participating in KLHK PROPER activities, and mentioning one of the carbon disclosure information in the annual report and sustainability report. The analysis method used in this study is multiple regression analysis techniques using the IBM SPSS 23 program. The multiple linear regression model in this study has an Adjusted R2 value of 24%, which means that the company's value can be explained using environmental performance variables, carbon emission disclosure, and financial performance where the remaining 76% is influenced by other factors. The results of this study indicate that environmental performance has a negative effect on firm value, carbon emission disclosure has a positive effect on firm value, and financial performance has a positive effect on firm value.
Kesiapan UMKM dalam Adopsi Teknologi untuk Mendukung Ekosistem Bisnis Widianingsih, Rini; Fitrijati, Krisnhoe Rachmi; Suparlinah, Irianing; Ulfah, Permata; Pratiwi, Umi; Purwati, Atiek Sri; Sunarmo, Agus
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1206

Abstract

The evolution of digital technology demands that Micro, Small, and Medium Enterprises (MSMEs) adapt to survive and remain competitive in an increasingly complex business ecosystem. This community service article aims to enhance MSMEs’ readiness to adopt digital technology to support a sustainable business ecosystem. The implementation method involved outreach, training, and mentoring MSME actors focusing on accounting applications, digital marketing, and social media utilization. Through this approach, MSMEs were equipped with digital literacy, enhanced human resource competencies, and an understanding of relevant technologies. The results indicate that while most MSMEs are aware of the importance of digitalization, they continue to face obstacles in digital literacy, technical infrastructure, and organizational support. This community service effort is expected to serve as a strategic step in building a digital business ecosystem that is inclusive, adaptive, and sustainable for MSMEs.
Co-Authors AA Sudharmawan, AA Adi Wiratno, Adi Atiek Sri Purwati Bambang Agus Pramuka Dewi Susilowati Dwi Cahyaningsih Eliada Herwiyanti Faturahman, Agus Febrianing, Brina Febriastuti, Seli Fitriana, Desi Amanatul Fitrijati, Krisnhoe Rachmi Hijroh Rokhayati, Hijroh Irianto, Bambang Setyobudi Kiky Srirejeki, Kiky Melda, Bethari Sherawaly Oktavia, Tria Rini Widianingsih, Rini Sunarmo, Agus Suparlinah, Irianing Umi Pratiwi, Umi Utami, Radha Alja Rizki Wahyudin Wahyudin