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Widiastuti
Universitas Pelita Bangsa
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The nexus between Capital Structure, profitability, and environmental performance: empirical evidence from Indonesia Sunita Dasman; Ananto Tri Sasongko; Widiastuti; Gilbert Alexander Saputra; Ida Jubaedah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3077

Abstract

This study investigates the nexus between capital structure, profitability, and environmental performance among companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The objective is to analyze how financial leverage and environmental performance influence profitability, as well as the mediating role of profitability in linking capital structure to environmental performance. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) on 126 companies, the results show that capital structure negatively affects profitability and environmental performance, while environmental performance positively influences profitability. Profitability significantly mediates the relationship between capital structure and environmental performance, supporting both the Trade-Off and Stakeholder Theories. The findings emphasize the need for firms to maintain optimal leverage and integrate sustainability strategies to enhance long-term profitability and corporate value.
Pengelolaan Sampah Berbasis 3R (Reduce, Reuse, Recycle) dalam Meningkatkan Kualitas Lingkungan Sunita Dasman; Elan Nurhadi; Listian Indriyati Achmad; Widiastuti; Nasrun Baldah; Reyhan Pajero
Jurnal Pelita Pengabdian Vol. 4 No. 2 (2026): Juli 2026
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

Household waste management has become one of the major environmental challenges requiring active community participation. Limited public awareness and knowledge regarding proper waste management contribute to increasing environmental pollution and declining public health quality. This community service program aimed to enhance the knowledge, skills, and awareness of community members in managing household waste through the implementation of the 3R (Reduce, Reuse, Recycle) principles. The program was implemented through socialization, educational counseling, training, hands-on waste sorting practices, mentoring, and evaluation using pre-tests and post-tests involving 30 participants. The results demonstrated a significant improvement in participants' understanding of 3R-based waste management. The average score increased from 62.5 in the pre-test to 85.7 in the post-test, representing an improvement of 23.2 points (37.1%). In addition, participants began implementing the separation of organic and inorganic waste, recycling waste into economically valuable products, and establishing a community waste management group to ensure the sustainability of the program. The findings indicate that an educational approach combining theoretical instruction, practical activities, and continuous mentoring is effective in enhancing community capacity for sustainable waste management. Furthermore, the program contributed not only to improving environmental quality by reducing the volume of waste disposed of in landfills but also to creating economic opportunities through recycling activities. Therefore, the implementation of 3R-based waste management can serve as an effective community empowerment model for promoting a cleaner, healthier, and more sustainable environment.
Co-Authors Ananto Tri Sasongko Elan Nurhadi Gilbert Alexander Saputra Ida Jubaedah Listian Indriyati Achmad Nasrun Baldah Reyhan Pajero Sunita Dasman