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All Journal Jurnal Akuntansi dan Ekonomika Informatio: Journal of Library and Information Science
Rahman, Firdaus Abdul
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Economics, Econometrics & Finance Library & Information Science

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Menyingkap Hubungan Kompleks: Peran Strategis Lingkungan dan Sosial Terhadap Nilai Perusahaan Rahman, Firdaus Abdul; Saputra, Dian; Yovan Allif Ananda
Jurnal Akuntansi dan Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.7783

Abstract

This study examines the relationship between Green Accounting, Carbon Emissions, Eco-efficiency, Gender Diversity, and firm value in the raw materials sector. Using a sample of 50 companies listed on the Indonesia Stock Exchange, data was collected from financial statements, annual reports, and sustainability reports. Analyses conducted using SMARTPLS 3 showed a significant relationship between Carbon Emissions, Environmental Efficiency, Gender Diversity, and firm value. However, the cross-sectional design of this study limits its ability to observe long-term trends. Future longitudinal studies may provide a more in-depth understanding of these dynamics. The findings highlight how companies in the raw materials sector can increase firm value by adopting sustainable practices, such as reducing Carbon Emissions, improving environmental efficiency, and promoting Gender Diversity.
Challenges in library collection management amid budget constraints Ramadhan, Suci Yanti; Khoerunnisa, Lutfi; Wulandari, Yayu; Rahman, Firdaus Abdul
Informatio: Journal of Library and Information Science Vol 5, No 2 (2025): 2025
Publisher : Faculty of Communication, Padjadjaran University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/inf.v5i2.63680

Abstract

Background: Library collection management plays a crucial role in ensuring user access to knowledge and information. However, many libraries, especially in developing countries, frequently face significant financial constraints. These limitations affect their ability to acquire, maintain, and regularly update their collections. Purpose: This study aims to analyze and identify the key challenges in library collection management amid budget constraints, highlighting core issues such as inadequate funding, acquisition prioritization, and the need for strategic resource allocation. Furthermore, this research explores innovative approaches adopted by several libraries across various regions to optimize their collections despite financial limitations, including collaboration with stakeholders, digitization efforts, and the implementation of cost-effective management strategies. Methods: This study adopts a qualitative library research method to investigate challenges and strategies in library management amid financial limitations. Data was collected through an extensive review of secondary sources. The study employs descriptive-analytical techniques to interpret qualitative data. Results: The findings indicate that libraries need to develop adaptive and flexible policies, explore ICT-based solutions, and establish partnerships to maintain the quality of collection management amid limited financial resources. This article emphasizes the importance of efficient budgeting, alternative funding sources, the application of technology, and institutional strengthening in responding to users’ needs. Thus, effective collection management under financial constraints can be realized through innovation, collaboration, strategic planning, and a sustainability-oriented vision for library collections.
Co-Authors Dian Saputra Khoerunnisa, Lutfi Ramadhan, Suci Yanti Wulandari, Yayu Yovan Allif Ananda