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All Journal Jurnal Ilmiah Raflesia Akuntansi RESLAJ: Religion Education Social Laa Roiba Journal
Nova Rini
Universitas Teknologi Muhammadiyah Jakarta
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Carbon Emission Disclosure and Corporate Value: Does Company Size Play a Critical Role? Susi Susilawati; Nova Rini; Ridwan Saleh; Maria Suryaningsih
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.867

Abstract

This research aims to analyze the effect of carbon emissions disclosure on firm value by considering the company size factor as a moderating variable. The data analysis used is balanced panel data regression. The sample of non-financial companies was selected based on the specified criteria. The research results indicate that carbon emission disclosure (CED) has a negative effect on firm value. Meanwhile, the company size moderates the positive impact of carbon emission disclosure on firm value. This research implies that disclosure of carbon emissions can damage a business's reputation., therefore concrete action is needed to comply with the regulations and quickly respond to the actions to reduce environmental damage resulting from their business activities. This research contributes to the accounting literature by emphasizing the importance of the quality and context of carbon emissions disclosure, especially in companies listed on IDX-IC shares.
Cultural Heritage Diplomacy as Turkish Soft Power: The Impact of Ottoman-Era Building Restoration on the Tourism Economy in Albania Syihabuddin Syihabuddin; Nur Fatwa; Nova Rini
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 5 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i5.11916

Abstract

The paradigm shift of power in International Relations positions cultural heritage diplomacy as a strategic soft power instrument. Through the Turkish Cooperation and Coordination Agency (TİKA), Türkiye funds the restoration of Ottoman-era buildings in the Balkans to strengthen its geopolitical influence. This study aims to analyze how Türkiye's cultural diplomacy strategy contributes to the tourism economy in Albania. Employing a qualitative approach with a document analysis method, this research evaluates academic literature, institutional reports, statistical data, and public discourse in mass media using reflexive thematic analysis. The findings reveal a pragmatic symbiosis between Türkiye's ambitions and Albania's economy. Although Albania's tourism is predominantly driven by nature and coastal attractions, the restoration of historical buildings by Türkiye is utilized by Albania to diversify its cultural tourism sector. A geopolitical paradox emerges: Eastern-nuanced assets funded by Türkiye paradoxically become tourist commodities whose primary market consists of European citizens (accounting for 95% of the 11.7 million tourists in 2024). Conversely, new construction projects such as the Namazgâh Mosque trigger domestic ambivalence, as the "Turco-centric" image is perceived as a potential hindrance to Albania's "Eurocentric" integration narrative. In conclusion, Türkiye's cultural diplomacy serves as a catalyst for tourism diversification, generating an economic multiplier effect for Albania, while simultaneously compelling the country to navigate the tension between an Eastern heritage identity and a Western political orientation.
Co-Authors Huda, Nurul Maria Suryaningsih Masrizal Masrizal Muhammad Rofi'i Nasution, Atiqi Chollisni Nur Fatwa Ridwan Saleh Susi Susilawati Syihabuddin Syihabuddin