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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI PROFITABILITAS Gunawan, Hiemelda; Dwi Mulyani, Susi
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18059

Abstract

Dalam penelitian ini akan diteliti pengaruh CSR dan Green Accounting terhadap nilai perusahaan, profitabilitas sebagai variabel moderasi, dan ukuran perusahaan sebagai variabel kontrol. Purposive sampling digunakan sebagai teknik pengambilan sampel, sehingga menghasilkan sampel 180 untuk penelitian ini. Data yang digunakan berasal dari laporan tahunan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai dengan tahun 2021. Berdasarkan temuan penelitian, variabel Corporate Social Responsibility berpengaruh positif terhadap Nilai Perusahaan dan Green Accounting tidak berpengaruh terhadap Nilai Perusahaan. Variabel Profitabilitas tidak mampu memoderasi pengaruh Green Accounting terhadap Nilai Perusahaan dan mampu memperkuat pengaruh positif Corporate Social Responsibility terhadap Nilai Perusahaan.  
Greening City: Opportunities And Challenges in Workforce Development for A Sustainable Economy Widiyati, Dian; Jakaria, Jakaria; Gunawan, Juniati; Gow, Irene Stephanie; Sihombing, Triniasi Eunike; Gunawan, Hiemelda; Utami, Gusti Made Widya; Mulyadini , Diska
Jurnal Ketenagakerjaan Vol 20 No 1 (2025)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/jnaker.v20i1.457

Abstract

This study aims to investigates workforce readiness in Jakarta to adapt to green jobs as part of the broader transition toward a sustainable green economy. The research highlights the increasing urgency of addressing environmental challenges, such as climate change and pollution, by fostering sustainable development through green employment. The study employs a survey method involving 1,144 respondents from diverse demographic and educational backgrounds, analysing mental, behavioural, and skill readiness to adopt green jobs. Results indicate a high level of readiness for all three aspects. Mental readiness reflects strong awareness of environmental responsibility, though active engagement, such as reporting workplace violations, requires improvement. Behavioural readiness reveals support for sustainability initiatives, yet participation in labour unions remains low. Skill readiness demonstrates strong technical capabilities for sustainability practices, but stress management and interpersonal skills need enhancement. The study also identifies key sectors contributing to emission reductions, including agriculture, renewable energy, waste management, and construction, with varying potential across industries. Challenges persist, such as limited access to green technologies and insufficient stakeholder collaboration. Recommendations emphasize the integration of Green Human Resource Management, enhanced training programs, and supportive policies to accelerate green job creation and adoption. By fostering cooperation among government, industry, and education sectors, Jakarta can leverage its position as Indonesia's economic hub to pioneer sustainable practices and significantly contribute to global environmental goals.