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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Meiwanto Doktoralina, Caturida
Unknown Affiliation
Economics, Econometrics & Finance

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Optimizing Corporate Social Responsibility (CSR) for Enhancing Economic Resilience in Coastal Communities: An Inclusive Development Model Mareta, Sigit; Meiwanto Doktoralina, Caturida; Lestari, Lestari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3422

Abstract

In the context of sustainable development, the role of corporate social responsibility has gained significant importance, particularly in resource-based industries operating in coastal regions. This research paper proposes an inclusive development model that integrates ethical values and community engagement to foster economic resilience and environmental sustainability in coastal communities. Coastal communities often face unique socioeconomic and environmental challenges owing to their heavy dependence on natural resources, heightened vulnerability to the impacts of climate change, and the complex interplay between economic activities and fragile ecosystems. (Bhale & Bh?le, 2017) The global economic slowdown has significantly affected coastal communities, particularly in regions heavily reliant on the maritime sector. This study explores how Corporate Social Responsibility (CSR) can be utilized to enhance economic resilience, focusing on empowering women and fostering social inclusion in these communities. Utilizing both quantitative and qualitative research methods, including literature reviews, interviews, and field observations, this study aims to develop an inclusive CSR model integrated with accounting principles. Findings indicate that structured CSR initiatives have a positive impact on local economies, particularly when tailored to address specific community needs. This study contributes to the existing literature by providing a practical framework for businesses to implement sustainable CSR strategies that benefit coastal communities
Carbon Emissions Disclosure: Return on Assets, Leverage and Media Exposure Lestari, Lestari; Meiwanto Doktoralina, Caturida; Mareta, Sigit; Apriani, Ari; Alhazami, Lutfi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3441

Abstract

The purpose of this study is to prove the hypothesis that return on assets, leverage projected by debt to equity ratio and media exposure affect the disclosure of carbon emissions. This type of research uses a quantitative approach. The population in this study are mining companies listed on the IDX in 2018-2022. The total population is 52 companies. Researchers apply a non-probability sampling method, which will specifically be carried out using purposive sampling method, then a total sample of 26 companies is found. The data collection technique used in this exploration is the documentation strategy. Then the data analysis uses multiple linear regression analysis method to analyze the effect of independent variables on the dependent which is processed using Statistical Program for Social Science (SPSS) 25 software program. Based on hypothesis testing, the results show that media exposure has a positive and significant effect on carbon emission disclosure. Meanwhile, Return on Asset and Debt to Equity Ratio have no significant effect on carbon emission disclosure.
Co-Authors Apriani, Ari Lestari Lestari Lutfi Alhazami Mareta, Sigit