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Profitability as a Moderator of Intellectual Capital, Social Responsibility, and Enterprise Risk Management Effects on Firm Value Suharsono, Judi; Wilamsari, Feni; Fithrianto, M Novan; Andrianata, Mufid; Nisak, Choirun
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1553

Abstract

The purpose of this research is to investigate the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR), and Enterprise Risk Management (ERM) on firm value, with profitability as a moderating variable. This study is motivated by the inconsistent findings in previous research regarding the influence of IC, CSR, and ERM on firm value, particularly in emerging markets such as Indonesia. In recent years, the food and beverage sector in Indonesia has experienced dynamic growth, driven by changing consumer behavior, digital transformation, and increasing investor attention. Despite this, many firms in the sector still face challenges in maintaining sustainable value creation. The scope of this investigation includes food and beverage sector firms listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Explanatory inquiry is employed as the research method, using a population of 72 firms and a sample of 22 firms selected through purposive sampling. The data were analyzed using moderating regression analysis with the help of EViews 13 software. The findings revealed that Intellectual Capital, Corporate Social Responsibility, and Enterprise Risk Management did not significantly influence firm value, and profitability did not moderate these relationships.
Sustainable Organic Fertilizer Production in Shallots Using Bio-Pulverizer Technology and Solid-State Fermentation for Cost Reduction and Soil Degradation Prevention Alief Muhammad; Indayani, Sulis Dyah Candra; Dewi, Indah Noor Dwi Kusuma; Iswardani, Kurnia; Andrianata, Mufid; Isyuniandri, Dzaky; Prasetiyo, Dani Hari Tunggal; Achmadin, Wahyu Nur
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 5 No. 3 (2025): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat (September)
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v5i3.6335

Abstract

Probolinggo Regency, a key producer of shallots in East Java, faces challenges such as soil degradation, high fertilizer costs, and a decline in harvested land. This community service program aims to address two major issues: inefficiencies in organic fertilizer production and unstable market prices. By introducing a Bio-Pulverizer machine and Solid-State Fermentation (SSF) methods, the program seeks to reduce fermentation time from 30 days to 9 days, improve production efficiency, and reduce pesticide use. The program includes stages of socialization, training, technology implementation, ongoing assistance, and sustainability measures. Key performance indicators include process time reduction, production volume increase, and digital adoption. The program's overall objective is to enhance the sustainability and independence of shallot farming through efficient organic fertilizer production and data-driven decision-making, ultimately contributing to improved soil fertility and farm profitability.