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STRUKTUR MODAL INVESTASI PERUSAHAAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL MODERASI Putri, Ika Swasti; Amalia, Naini Rizka
Solusi Vol. 22 No. 2 (2024): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i2.9011

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh struktur modal dan keputusan investasi terhadap nilai perusahaan, dengan pengungkapan lingkungan sebagai variabel moderasi pada perusahaan di sektor energi (minyak, gas, dan batu bara) di Indonesia. Hasil penelitian menunjukkan bahwa: Struktur modal tidak  berpengaruh signifikan terhadap nilai perusahaan. Pengungkapan lingkungan memoderasi secara signifikan hubungan antara struktur modal dan nilai perusahaan. Pengungkapan lingkungan yang transparan dapat memperkuat persepsi pemangku kepentingan dan meningkatkan nilai perusahaan. Keputusan investasi tidak berpengaruh signifikan terhadap nilai perusahaan. Pengungkapan lingkungan tidak memoderasi secara signifikan hubungan antara keputusan investasi dan nilai perusahaan. Temuan ini menekankan pentingnya pengungkapan lingkungan dalam mempengaruhi persepsi pemangku kepentingan, keputusan investasi, dan pada akhirnya nilai perusahaan di sektor energi yang sensitif terhadap lingkungan.
Company Growth and Profitability in Corporate Value with Environmental Disclosure as a Moderation in Oil, Gas and Coal Companies Putri, Ika Swasti; Bambang Sutopo
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2345

Abstract

This study examines the relationship between company growth, profitability, and corporate value, focusing on the role of environmental disclosure as a moderation variable in the oil, gas, and coal sectors. Using data from 15 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, this study applies multiple linear regression analysis to test hypotheses related to the effect of growth and profitability on company value, as well as how environmental disclosures moderate these relationships. The results show that profitability significantly affects the value of the company, confirming that more profitable companies tend to be valued higher in the market. Environmental disclosure also has a significant impact on corporate value, emphasizing the importance of transparency and environmental responsibility. While company growth has no significant relationship with firm value, the interaction between profitability and environmental disclosure to company value is significant, suggesting that the positive effects of environmental disclosure are amplified by firm profitability. These findings offer important insights for stakeholders in making investment decisions and environmentally sound business practices.
INNOVATIVE BRANDING SUPPORT FOR ORGANIC-FERTILIZER MSME: EXPLORING KARANGWARU SRAGEN'S LOCAL POTENTIAL: DUKUNGAN BRANDING INOVATIF UNTUK UMKM PUPUK ORGANIK: MENJELAJAHI POTENSI LOKAL KARANGWARU SRAGEN Putri, Ika Swasti; Wijaya, Nur Rizki; Widiastutik, Rika Nur; Wiguna, Ratu Aghnia Raffaidy
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 7 No. 2 (2025): DECEMBER 2025
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V7.I2.2025.173-181

Abstract

Background: Organic-fertilizer MSMEs in Karangwaru, Sragen, have clear growth prospects but remain competitively fragile due to weak branding, rudimentary packaging, and limited use of digital channels. Unlike the well-studied output side (FMCG/post-harvest), input-side branding for farm supplies is under-addressed, thus constraining market access. Objective: This community service program aims to build branding capability through coherent visual identity systems, market-ready packaging with compliant labels, trademark preparation, and actionable digital marketing routines. Method: A participatory design anchored in baseline diagnostics, intensive workshops, and three months of mentored implementation. Activities blended experiential learning (logo/packaging co-creation and supplier briefs), practice with social media and e-commerce, and clinic-style coaching to institutionalize internal branding routines. Results: Capability and performance improved. Leads +75%; conversion 2%—3.5%; retention 60%—78%; brand awareness +40%. Triangulated qualitative evidence (owners/retail partners, field notes, shelf audits) indicates better market positioning—stronger on-shelf salience, more buyer inquiries, and heightened perceived quality due to clearer, compliant information architecture. Conclusion: Emphasizing packaging and capability building yielded measurable market benefits for rural input-side MSMEs and laid a more stable foundation for sustained competitiveness.