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The Effect of Green Accounting, CSR Disclosure, and Profitability on Firm Value in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange 2022-2024 Ni Komang Trisna Ariyanti; Kadek Goldina Puteri Dewi; Gede Sanjaya Adi Putra
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024 will be examined for their impact on firm value, including Green Accounting, CSR Disclosure, and Profitability. Annual reports and sustainability reports from companies listed on the IDX or with official websites were used as secondary data in this research. Fifteen companies were selected as research objects after a purposive selection procedure was used to select the sample. The analytical approach used was panel data regression in EViews with additional t-tests, F-tests, and coefficient of determination (R³) analysis. Firm value was found to be simultaneously influenced by Green Accounting, CSRD, and Profitability. CSRD significantly affected firm value, while Green Accounting and Profitability only partially affected. This suggests that in the post-pandemic era, CSRD disclosure is more important to the market than environmental costs and profitability in determining firm value.
Strengthening the Pillars of Sustainable Tourism Through Language, Culture and Health Education for the Nation's Next Generation Belantih Village, Kintamani Bangli Gede Sanjaya Adi PUTRA; Ni Luh Putu Eka Kartika SARI; I Ketut SELAMET
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1141

Abstract

Belantih Village in Kintamani, Bali, offers beautiful natural scenery and coffee and orange plantation agrotourism that supports tourism. The village has great potential but needs more English language skills, which hinders interaction with tourists. KKN in this village, which focuses on teaching English, dance, and healthy living behaviors, is essential to improve competitiveness in the tourism sector, preserve Balinese culture, and improve quality of life. The community service program in Belantih Village, Kintamani, integrates English language education, arts, and healthy living practices to empower elementary students. The program aims to enhance students' language proficiency, artistic expression, and hygiene awareness through structured instruction and hands-on activities, ultimately contributing to sustainable tourism and community well-being. Evaluation will include pre- and post-assessments, feedback, and a final showcase to measure and celebrate the program's impact on the student's personal development and community contribution. This program is expected to have a long-term impact on community welfare and readiness to face future health challenges. Warmadewa KKN students supported sustainable tourism in Belantih Village by teaching elementary students English, traditional dance, and healthy living.