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All Journal Jurnal Riset Manajemen dan Ekonomi Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan
Muh. Akob Kadir
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Generasi Muda Peduli: Kontribusi Nyata untuk Lingkungan Bersih dan Sehat Jannati Tangngisalu; Muh. Akob Kadir; Ishak Ishak; Jamilah Saleh; Sahidah Sahidah; Marwah Yusuf; Abd Rajab; Hasyim Mochtar
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 2 No. 2 (2025): Juni : Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejaht
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v2i2.1696

Abstract

This community service activity aims to increase awareness of the younger generation in Sanrobone Village, Takalar in maintaining environmental cleanliness and health through an educational and participatory approach. Activities include counseling on 3R waste management (Reduce, Reuse, Recycle), composting training, the formation of a village waste bank, and real actions in the form of planting trees and cleaning water channels. The results of the activity showed a significant increase in the understanding and skills of young people in managing waste and protecting the environment. In addition, the formation of the Sanrobone Village Waste Bank is the first step in efforts to reduce plastic waste and increase the economic value of inorganic waste. This activity has succeeded in fostering the commitment of the younger generation as pioneers of a sustainable clean and healthy environment movement in the village.
Pengaruh Biaya Lingkungan dan Environmental, Social and Governance Disclosure terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening : Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Yanti Zalsabila; Muh. Akob Kadir; Asbi Amin
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 4 No. 2 (2026): April : Jurnal Riset Manajemen dan Ekonomi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v4i2.4693

Abstract

This study aims to examine and analyze the effect of environmental costs and Environmental, Social, and Governance (ESG) disclosure on firm value with financial performance as an intervening variable in mining sector companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with SmartPLS analysis techniques. The population consists of 42 mining companies listed on the IDX in 2022–2024, with a sample of 36 financial reports and annual reports determined through purposive sampling. The results show that environmental costs have no effect on financial performance, as they are considered more of a compliance cost that does not increase short-term profitability. ESG disclosure has no effect on financial performance since investors still focus on traditional financial indicators. Environmental costs have no effect on firm value, as they are perceived as a burden that reduces profit prospects. ESG disclosure has no effect on firm value, even though it is important for reputation and social legitimacy. Financial performance has no effect on firm value because it is more strongly influenced by external factors such as commodity prices, regulations, and environmental issues. Furthermore, environmental costs have no effect on firm value through financial performance as an intervening variable, and ESG disclosure also has no effect on firm value through financial performance as an intervening variable. Theoretically, this study contributes to the literature on the effect of environmental costs and ESG disclosure on firm value with financial performance as an intervening variable. Practically, the results can serve as a reference for companies in managing sustainability strategies more effectively and for future researchers in developing related studies.
Co-Authors Abd Rajab Asbi Amin Hasyim Mochtar Ishak Ishak Jamilah Saleh Marwah Yusuf Sahidah Sahidah Tangngisalu, Jannati Yanti Zalsabila