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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Digital Community Services Academia Open
Resi Intan Penatari
Universitas Muhammadiyah Karanganyar
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Towards Sustainable Practices: Green Accounting Implementation and Reporting Model in a Water Supply Utility: Menuju Praktik Berkelanjutan: Implementasi Akuntansi Hijau dan Model Pelaporan di Perusahaan Daerah Air Minum Resi Intan Penatari; Terrensia Sekar Pamastutiningtyas; Rauhulloh Ayatulloh Khomeini Noor Bintang
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7814

Abstract

This study presents a comprehensive analysis of the implementation of green accounting in a local water supply utility (PDAM) and introduces a green accounting-based reporting model. The research aims to assess the internal and external perspectives of green accounting adoption within PDAM Sukoharjo, employing a descriptive qualitative method. Findings indicate that PDAM Sukoharjo has not fully embraced the green accounting concept. However, this study contributes by introducing a reporting model founded on green accounting principles, promising to enhance stakeholder satisfaction and promote sustainable practices in the water supply sector. Highlight: The study assesses the implementation of green accounting in a local water supply utility, offering insights into its adoption within the sector. Findings reveal that PDAM Sukoharjo has room for improvement in fully embracing the green accounting concept for sustainable practices. The research introduces a novel green accounting-based reporting model aimed at enhancing stakeholder satisfaction and promoting sustainability in the water supply industry. Keyword: Green Accounting, Water Supply Utility, Sustainability, Reporting Model, Stakeholder Satisfaction
Capital Structure, Asset Efficiency, and Firm Value: Evidence from Indonesian Trading, Services, and Investment Companies Using Fixed Effect Panel Regression Frisca Frisca; Resi Intan Penatari; Terrensia Sekar Pamastutiningtyas
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3693

Abstract

This research investigates the influence of capital structure and asset utilization efficiency on firm value among companies operating in the trading, services, and investment sectors listed on the Indonesia Stock Exchange over the 2019–2024 period. The study was conducted based on the phenomenon of changes in firm value, as indicated by fluctuations in Price to Book Value (PBV), as well as the existence of inconsistent empirical evidence regarding the determinants of firm value. This research adopts a quantitative method by utilizing secondary data collected from companies’ annual financial statements. The sample was determined through a purposive sampling technique, producing 101 selected companies with a total of 606 firm-year observations. In this study, firm value is represented by Price to Book Value (PBV), capital structure is evaluated using the Debt to Equity Ratio (DER), and asset efficiency is measured through Total Asset Turnover (TATO). Meanwhile, liquidity, represented by the Current Ratio (CR), is incorporated as a control variable. The data analysis was conducted using panel data regression, with the Fixed Effect Model (FEM) selected based on the results of the Chow test and Hausman test. The empirical findings reveal that capital structure positively and significantly influences firm value. Conversely, asset efficiency does not demonstrate a significant impact on firm value. Additionally, liquidity as a control variable shows a negative and significant relationship with firm value. These results indicate that investors tend to consider companies’ financing strategies more prominently than their ability to utilize assets efficiently when evaluating firm value. Therefore, companies are encouraged to establish an optimal capital structure as a strategic effort to improve market valuation and strengthen investor confidence.
Pelestarian Jimpitan KKN Prima UMUKA di Dusun Karanglo, Desa Karanglo, Kecamatan Tawangmangu, Kabupaten Karanganyar Azizah Rahmawati; Resi Intan Penatari; Muhammad Naufal; Salsa Bila Nur Aini; Sintia Nurlitasari; Haya Aqilah Wathfa’; Susana Arum Tri Ambar; Indah Solikhah
Journal of Digital Community Services Vol. 3 No. 2 (2026): July-Desember
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/dcs.v3i2.80

Abstract

Jimpitan merupakan salah satu tradisi gotong royong masyarakat Jawa yang berkembang dari kegiatan pengumpulan beras atau uang secara sukarela oleh warga, biasanya berjalan beriringan dengan pelaksanaan ronda malam (siskamling). Dusun Karanglo, Desa Karanglo, Kecamatan Tawangmangu, Kabupaten Karanganyar, merupakan salah satu wilayah yang masih konsisten mempertahankan tradisi ini secara konvensional, yaitu melalui pengumpulan uang koin pecahan Rp500 setiap malam oleh sekitar 120 rumah, dengan pengelolaan dana yang selama ini dipercayakan kepada satu tokoh masyarakat, Bapak Sukadi. Di tengah arus modernisasi, tradisi ini menghadapi berbagai tantangan, seperti menurunnya partisipasi warga, kesibukan pekerjaan, minimnya keterlibatan generasi muda, serta ketergantungan pengelolaan dana pada satu individu. Kegiatan Kuliah Kerja Nyata (KKN) PRIMA Universitas Muhammadiyah Karanganyar (UMUKA) dilaksanakan untuk mendeskripsikan pelaksanaan tradisi jimpitan, mengidentifikasi kendala yang dihadapi, serta mendampingi warga dalam merumuskan strategi optimalisasi agar tradisi tetap lestari. Kegiatan ini menggunakan pendekatan kualitatif deskriptif dengan data yang dihimpun melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles dan Huberman serta divalidasi melalui triangulasi sumber. Hasil kegiatan menunjukkan bahwa meskipun nilai nominal yang terkumpul tergolong kecil, jimpitan tetap menjadi wujud modal sosial yang memperkuat kepercayaan dan kebersamaan antarwarga. Pendampingan yang dilakukan tim KKN diharapkan dapat mendorong regenerasi pengelolaan dana serta memperkuat keberlanjutan tradisi jimpitan sebagai bagian dari kearifan lokal Dusun Karanglo.
Co-Authors Azizah Rahmawati Frisca Frisca Haya Aqilah Wathfa’ Indah Solikhah Muhammad Naufal Rauhulloh Ayatulloh Khomeini Noor Bintang Salsa Bila Nur Aini Sintia Nurlitasari Susana Arum Tri Ambar Terrensia Sekar Pamastutiningtyas