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All Journal Rahmatan Lil’alamin Journal of Community Services (RLA) IIJSE
Neni Maryani
Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences Other

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Pemberdayaan Masyarakat Berbasis Pariwisata pada Destinasi Wisata Stone Garden dan Gua Pawon Neni Maryani; Veronika Santi Paramita; Juddy Prabowo; Tania Adialita
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 1, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss1.art1

Abstract

Pada era new normal, Kelompok Sadar Wisata (Pokdarwis) Pasir Pawon menghadapi kendala untuk membangkitkan kembali destinasi wisata Stone Garden dan Gua Pawon yang mati suri terdampak pandemi Covid-19. Stone Garden merupakan destinasi wisata alam geopark di puncak bukit yang menyajikan hamparan bebatuan aneka bentuk dan ukuran yang artistik dan eksotis dengan panorama alam sangat indah. Sedangkan Gua Pawon kaya akan stalaktit dan memiliki jejak kehidupan manusia purba. Kedua destinasi wisata yang berada di wilayah Bandung Barat ini dapat menawarkan wisata alam, sejarah, budaya, edukasi dan petualangan yang potensial berkembang di kemudian hari dengan pengelolaan profesional. Program bertujuan menggerakkan perekonomian masyarakat dengan mengoptimalkan peran Pokdarwis. Program dilaksanakan melalui beberapa sub program yang terdiri dari: 1) Program Penguatan Kelembagaan Pokdarwis: Pelatihan Manajemen dan Pencatatan Keuangan, Pelatihan Pemandu Wisata; 2) Program Pemasaran Berbasis Digital: Pelatihan Digital Marketing; 3) Program Kewirausahaan: Pelatihan Motivasi berwirausaha (Kuliner, Cenderamata dan Pertunjukan Seni Budaya), Pelatihan Manajemen Homestay.
The Influence of Profitability on Firm Value with ESG Disclosure as a Moderating Variable Ardhea Kirana Putri Riwanda; Neni Maryani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9012

Abstract

This study investigates how a company’s profitability influences its firm value, while considering Environmental, Social, and Governance (ESG) disclosure as a moderating factor. Previous studies show inconsistent results regarding the profitability–firm value relationship, and limited research has explored the moderating role of ESG disclosure in the Indonesian context. Therefore, this study aims to examine whether profitability affects firm value and whether ESG disclosure strengthens this relationship. The research focuses on firms listed on the Indonesia Stock Exchange (IDX) during 2018–2024. Using a quantitative causal design, secondary data were collected from annual and sustainability reports of 273 data and analyzed using Moderated Regression Analysis (MRA). The findings indicate that higher profitability significantly enhances firm value, suggesting that financially strong firms are more attractive to investors. Moreover, ESG disclosure strengthens this relationship, implying that transparent and responsible sustainability reporting increases investor confidence and market valuation. These results support signaling theory, which posits that profitability and ESG disclosure act as credible signals of firm quality to the market. Overall, the study highlights the strategic importance of integrating financial and sustainability performance to create long-term corporate value.
Co-Authors Ardhea Kirana Putri Riwanda Juddy Prabowo Tania Adialita Veronika Santi Paramita