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All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan JAM : Jurnal Aplikasi Manajemen Journal of Accounting and Investment Jurnal Akuntansi dan Pajak SEIKO : Journal of Management & Business Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif The Indonesian Journal of Accounting Research Jurnal Ilmu Perbankan dan Keuangan Syariah Jurnal Pengabdian Masyarakat Akademisi Balance : Jurnal Akuntansi dan Manajemen Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bangsa AJCD Jurnal Akuntansi Kontemporer
Arung Gihna Mayapada
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Basic environmental accountability in the yadnya ceremony in Malakosa Village, Indonesia Jurana Jurana; Rahayu Indriasari; Chalarce Totanan; Ni Made Suwitri Parwati; Arung Gihna Mayapada; Muhammad Ilham Pakawaru
AMCA Journal of Community Development Vol. 2 No. 1 (2022): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v2i1.89

Abstract

This study aims to explain the basis of environmental accountability implemented in the Yadnya ceremony in Malakosa Village, Parigi Moutong, Indonesia where majority of the population is Balinese Hindu. The research method employed is qualitative descriptive. This study reveals that the concept of environmental accontability in the Yadnya ceremony in Malakosa Village is based on the Tri Hita Karana values. Tri Hita Karana value is a form of self-reminder and self-control to maintain one’s relationship with God, human, and environment. This concept emphasizes the balance and harmony values which build the concept of environmental accountability in the Yadnya ceremony. In this culture, humans are commanded to care for the surrounding environment. Tri Hita Karana (THK) is one of the local wisdoms of the Balinese people, the heritage of their ancestors (ancestors) based on Hinduitis. The philosophical aspects of THK are sourced in 4 (four) philosophical thoughts, namely: Theocentric, Cosmocentric, Anthropocentric, and Logocentric aspects. Theocentrism is a theory of philosophical thought that everything comes from God. God is the creator of the universe and its contents. Anthropocentric is a theory of philosophical thought that humans are the center point, because complete humans have tri pramana (sabda, bayu, and idep) which are advantages over other living things, namely having the ability to think. Cosmocentric theory of philosophical thought that nature is the center of everything, while Logocentric is a theory of philosophical thought that the term or statement/expression is the source. In this case, Logocentric animates the term or word harmony in THK which is used as an interpretation of the Balinese philosophy of life which is always in process, changing, innovative, and constructive. In this concept, humans become the central point as well as the subject in the implementation of THK in everyday life, especially at the yadnya ceremony in the village of Malakosa.
Do Financial Performance and Corporate Social Responsibility Disclosure Matter to Investors? Evidence from the Indonesian Energy Sector Muliati, Muliati; Kasmawati, Kasmawati; Mayapada, Arung Gihna; Kamase, Haryono Pasang
AMCA Journal of Community Development Vol. 6 No. 1 (2026): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v6i1.459

Abstract

This study examines the effect of financial performance measured through accounting profit and total asset turnover and corporate social responsibility (CSR) disclosure on the return of shares of energy sector companies listed on the Indonesia Stock Exchange from 2012 to 2023. Company size and leverage are included as control variables to obtain a more accurate estimate. Using 288 company year observations and applying quantum regression, the study provides a broader understanding of how explanatory variables behave at different levels of stock returns, especially in sectors known for their high capital intensity and exposure to commodity price fluctuations. These findings reveal that accounting earnings consistently have a positive and significant effect on stock returns at the 0.50 and 0.75 quantities, suggesting that profitability serves as a strong signal for investors, especially in companies with medium to high performance. In contrast, total asset turnover and CSR disclosures did not show significant effects across all quantiles, suggesting that operational efficiency and sustainability reporting are not key considerations for investors in the sector. The size of the company and leverage also did not show a significant influence, although their inclusion improved the quality of the model. Overall, the study highlights that investors in the energy sector respond to profitability indicators more strongly than information related to operations or sustainability.
Co-Authors Abdul Pattawe Amir, Andi Mattulada andi sultan andi Darman Darman Djalil, Novita Muliyani Djaniba, Erlina Erlina Djaniba Erwan Sastrawan Haryono Pasang Kamase Herlina Husnul Hatimah Indra Basir Liato, Della Fitriany Muhammad Afdhal Muhammad Afdhal Muhammad Darma Halwi Muhammad Ilham Pakawaru Muhammad Sabri Syahrir Muhammad Syafaat Muliati Muliati Muliati Muliati, Muliati Ni Made Suwitri PARWATI Novita Muliyani Djalil Nurdin, Jurana Parwati, Ni Made Suwitri Putri, Andini Yulianto Rahayu Indriasari Rahayu Indriasari Rahmi Syafitri Rekka, Rendy Ridwan , Ridwan Ridwan Ridwan, Ridwan Sangadji, Mia Lestari Septian Septian Setiawan Mandala Putra Suci, Indah Sugianto Sukatin, Sukatin Syamsul Bachri Tampang Tampang Tampang, Tampang Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce