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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.
Enhancing the Timeliness of Local Government Financial Reporting: An Agency Theory and Compliance Theory Perspective Wijaya, Nur Rizki; Putri, Ika Swasti; Wiguna, Ratu Aghnia Raffaidy; Widiastutik, Rika Nur
Indonesian Journal of Business, Accounting and Management Vol. 8 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v8i2.190

Abstract

The Local Government Financial Report (LKPD) is a key component of public financial governance because promoting transparency and accountability in local government. However, delays in LKPD submissions remain a persistent issue. It indicates weaknesses in administrative discipline and technical capacity. This study examines the impact of audit findings, audit opinions, and regional size on the timeliness of LKPD submission by provincial governments in Indonesia from 2019 to 2023. Using a sample of 170 provincial governments, the research applies multiple linear regression analysis in SPSS to assess the relationship between these factors and timeliness. The findings show that favourable audit opinions positively affect timeliness, while audit findings and regional size are negatively associated with timely submissions. Larger regions and those with significant audit findings tend to experience delays in their submissions. The study underscores the importance of favourable audit opinions and highlights the role of structural and technical challenges in causing delays. Agency Theory and Compliance Theory provide frameworks for understanding these dynamics, focusing on external pressures and internal compliance systems. The study concludes by offering recommendations to address persistent delays in LKPD submissions
PEMANFAATAN SMARTPHONE DAN MEDIA SOSIAL UNTUK PROMOSI ONLINE SERTA APLIKASI PEMBUKUAN GUNA MEMAKSIMALKAN KEMAJUAN TEKNOLOGI PADA UMKM DI KELURAHAN JOGLO, KECAMATAN BANJARSARI Hanif Safika Rizky; Ika Swasti Putri; Yuniatin Trisnawati DKW
IJECS: Indonesian Journal of Empowerment and Community Services Vol. 2 No. 1 (2021): IJECS: Indonesian Journal of Empowerment and Community Services
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/ijecs.v2i1.1393

Abstract

ABSTRAKPada era situasi yang penuh dengan ketidakpastian karena berbagai hal yang terjadi di dunia seperti adanya Pandemi Covid-19, berbagai aspek kehidupan serta kegiatan usaha mengalami berbagai dinamika yang mengalami perubahan dan adaptasi yang harus dilakkukan. Berbagai bisnis mengalami kendala dan penurunan omzet serta kesulitan bertahan di tengah- tengah situasi yang muncul secara tiba-tiba dan terjadi di seluruh dunia. UMKM merupakan salah satu usaha yang mengalami dampak dari pandemi tersebut. Berbagai fase yang telah dihadapi membawa situasi saat ini pada kondisi New Normal, dengan adanya konsumen yang harus lebih banyak berada di rumah saja maupun masih melakukan transaksi secara langsung dengan protokol menjaga jarak membuat UMKM harus melakukan berbagai perubahan maupun strategi dan penyesuaian untuk kegiatan Bisnis. Perubahan strategi bisnis ini harus dilakukan melalui pemanfaatan teknologi yang dapat dilakukan melalui smartphone dan sosial media untuk menjaga lingkup konsumen yang lebih banyak menggunakan smartphone dalam situasi Pandemi. UMKM harus mengikuti perkembangan jaman sehingga tidak lagi manual dalam menjalankan bisnis dan usahanya. Tujuan dari Pengabdian masyarakat ini adalah untuk memaksimalkan teknologi pada UMKM di kelurahan joglo dengan memberikan solusi berupa : 1 Pendampingan penggunaan teknologi untuk melakukan promosi online dengan sosial media.., 2. Pendampingan penggunaan smartphone untuk aplikasi Pembukuan  Pengabdian akan dilaksanakan pada tahun 2021. Metode pengumpulan data melalui interview, observasi dan dokumentasi. Metode pelaksanaan kegiatan dilakukan dengan cara pelatihan dan pendampingan. Target luaran yang akan dihasilkan dalam pengabdian ini adalah: (1) Publikasi pada Jurnal Nasional ber ISSN; (2) Artikel Di Media Cetak / Elektronik