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All Journal Journal of Economics and Tourism J-MILE: Journal of Management and Industrial Engineering
Setiasih, Ni Putu Eka
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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Implementasi Corporate Social Responsibility (CSR) pada UMKM Kerajinan Perak di Desa Celuk Setiasih, Ni Putu Eka; Dewi, A.A. Istri Erlika Trisna
Benefits : Jurnal Ekonomi dan Pariwisata Internasional Vol 2 No 1 (2025): Inovasi dalam Ekonomi Kreatif: Mendorong Pertumbuhan Ekonomi melalui Kewirausahaa
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/benefits-jeti.v2i1.321

Abstract

Celuk Village in Gianyar Regency, Bali is the centre of a high-quality silver craft industry that combines artisan skills and local wisdom. Silver craft production involves a metal plating process that generates solid waste, gas emissions and electrolyte solutions that have the potential to pollute the environment. Both MSMEs strive to be active in business sustainability, which has not been reflected in accounting practices. This shows the urgency of a more effective implementation of corporate social responsibility to support the sustainability of MSMEs. This study aims to analyse the implementation of CSR in two silver craft MSMEs in Celuk Village, namely Yan Yan Silver and Sari Dewi. A qualitative approach was used by collecting data through direct observation and semi-structured interviews. Data was analysed using reduction and triangulation techniques to ensure the validity of the findings. The results showed that Yan Yan Silver implemented good waste management through collecting electrolyte waste in a special place, selling production dust to collectors, and recycling silver scraps. Stable turnover encourages MSMEs to empower the surrounding community by recruiting local labour, contributing to traditional activities, improving public facilities, and collaborating with local artisans. Meanwhile, Sari Dewi emphasises environmental conservation in its production process through the use of pure water and recycling of silver scraps. However, its involvement in social aspects is more limited, reflected in its competency-focused recruitment system and minimal participation in social activities outside the company. The findings suggest that Yan Yan Silver prioritises community-based social responsibility, while Sari Dewi focuses on environmental sustainability
The Effect of Share Ownership on Firm Value: The Moderating Role of Green Accounting Setiasih, Ni Putu Eka; Swastika, Komang Debby Narayani; Sari, Putu Widya Purnama
J-MILE: Journal of Management and Industrial Engineering Vol 2 No 1 (2026): April 2026
Publisher : J-MILE adalah jurnal akademik yang ditinjau sejawat (peer-reviewed) yang diterbitkan oleh CV Knowlexa Indonesia, terbit dua kali setahun (biannually) pada bulan April dan Oktober. Jurnal ini menampilkan penelitian teoretis dan empiris di bidang manaj

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66619/

Abstract

The manufacturing sector in Indonesia has shown a positive trend, supported by increasing production and orders. However, previous studies on the effects of managerial ownership, institutional ownership, and green accounting on firm value (proxied by Tobin’s Q) have yielded inconsistent results. This study examines the influence of managerial and institutional ownership on firm value, with green accounting as a moderating variable, in manufacturing and energy companies listed on the Indonesia Stock Exchange (IDX) from 2021–2023. Using a quantitative approach with panel data regression from 66 firm-year observations, firm value was measured by Tobin’s Q, ownership by share proportions, and green accounting by a dummy variable for ISO 14001 certification or PROPER ratings. The expected findings suggest that managerial and institutional ownership significantly affect firm value, with green accounting moderating this relationship by enhancing transparency and credibility. Overall, the findings provide stronger support for agency theory in the context of managerial ownership than for institutional ownership. The most significant finding is that green accounting's value lies not in stand-alone application, but in the context of ownership structure and the underlying incentives for its adoption. Managerial ownership proves an effective mechanism for aligning interests with shareholders, encouraging green accounting as a value-creation strategy rewarded by the market. Conversely, the monitoring role of institutional ownership appears suboptimal. This implies that ownership structure is a crucial factor in linking sustainability practices to financial performance, offering implications for management, investors, and regulators in integrating sustainability into performance evaluation.
Co-Authors Dewi, A.A. Istri Erlika Trisna Sari, Putu Widya Purnama Swastika, Komang Debby Narayani