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All Journal Golden Ratio of Finance Management Ruhui Rahayu: Jurnal Pengabdian Kepada Masyarakat
Umbing , Golda Belladonna
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Effect of Green Accounting, Green Intellectual Capital & Corporate Social Responsibility on Financial Performance: Empirical Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2021-2023 Period Riski, Muhammad; Husnatarina, Fitria; Umbing , Golda Belladonna; Christmas, Andreas Fajar; Nasir, Darmae; Yeremi, Ryant Nicolas Hasiholan; Ludang, Ribka Febiola Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.967

Abstract

This research examines the impact of green accounting, intellectual capital, and corporate social responsibility on Indonesia's energy companies' financial performance. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The independent variables used in this study are green accounting, green intellectual capital, and corporate social responsibility, while the dependent variable is financial performance. This research employs multiple regression analysis with observations from 2021 to 2023. The data used in this study were obtained from financial statements and sustainability reports. This research found that green accounting, intellectual capital, and corporate social responsibility do not significantly impact financial performance. This suggests that energy sector companies have not fully prioritized environmental sustainability and social responsibility in managing their operations.
PENDAMPINGAN PENILAIAN ASET TETAP PADA GKE YERUSALEM PALANGKA RAYA: Asset Valuation Assistance at GKE Yerusalem Palangka Raya Ompusunggu, Dicky Perwira; Yuniati, Ade; Umbing , Golda Belladonna; Sunaryo Neneng Tuah
Jurnal Ruhui Rahayu: Jurnal Pengabdian Masyarakat Ilmu Humaniora Vol 3 No 1 (2024)
Publisher : Program Studi Sastra Indonesia Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/ruhuirahayu.v3i1.119

Abstract

Abstract: Community service activities carried out by a team of lecturers from the Faculty of Economics and Business, University of Palangka Raya are community service activities aimed at assisting the inventory and valuation of fixed assets at the Kalimantan Evangelical Church (GKE) Jerusalem Palangka Raya. Our partners are members of the Kalimantan Evangelical Church (GKE) under the GKE Palangka Raya Resort. GKE is one of the members of the Association of Churches in Indonesia (PGI). With this activity, it is expected that GKE Jerusalem Palangka Raya can perform accounting records for fixed assets more accurately so that they can present reliable and useful accounting information for decision making and preparation of financial position reports (balance sheets). Assistance activities for accounting records of fixed assets began with revamping documents, inventory of fixed assets, valuation of fixed assets, and presentation of fixed assets. Keywords: Revamping Documents; Inventory; Asset Valuation   Abstrak: Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim dosen dari Fakultas Ekonomi dan Bisnis Universitas Palangka Raya merupakan kegiatan pengabdian kepada masyarakat yang bertujuan pada pendampingan inventarisasi dan penilaian aset tetap pada Gereja Kalimantan Evangelis (GKE) Yerusalem Palangka Raya. Mitra kami merupakan anggota Gereja Kalimantan Evangelis (GKE) di bawah Resort GKE Palangka Raya. GKE merupakan salah satu anggota Persekutuan Gereja-gereja di Indonesia (PGI). Dengan adanya kegiatan ini diharapkan GKE Yerusalem Palangka Raya dapat melakukan pencatatan akuntansi terhadap aset tetap dengan lebih akurat sehingga dapat menyajikan informasi akuntansi yang andal dan berguna untuk pengambilan keputusan dan pembuatan laporan posisi keuangan (neraca). Kegiatan pendampingan pencatatan akuntansi terhadap aset tetap ini dimulai dengan pembenahan dokumen, inventarisasi aset tetap, penilaian aset tetap, dan penyajian aset tetap Kata kunci: Pembenahan Dokumen; Inventarisasi; Penilaian Aset
Co-Authors Christmas, Andreas Fajar Dicky Perwira Ompusunggu Husnatarina, Fitria Ludang, Ribka Febiola Agus Muhammad Riski, Muhammad Nasir, Darmae Sunaryo Neneng Tuah Yeremi, Ryant Nicolas Hasiholan Yuniati, Ade