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All Journal Buguh: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics and Management Sciences
Shela Sasmitha
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Humanities Decision Sciences, Operations Research & Management Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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SOSIALISASI DAN PRAKTIK PEMBUATAN PUPUK KOMPOS TAKAKURA DI DESA PONCOWARNO KECAMATAN KALIREJO KABUPATEN LAMPUNG TENGAH Sepriyadi Adhan; Ervianda Dwijaya Putra; Ainani Ulya; Shela Sasmitha; Yuliyan Hidayat; Ameera Nurril Avriella Eka Putri; Han Damaila Kirana Sita; Dina Salsabila
BUGUH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 3 (2025): September 2025
Publisher : Badan Pelaksana Kuliah Kerja Nyata Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/buguh.v5n3.2674

Abstract

Pengelolaan sampah organik menjadi tantangan utama di Desa Poncowarno, terutama akibat kebiasaan membakar sampah yang berpengaruh buruk pada lingkungan. Program ini bertujuan untuk mengenalkan dan menerapkan metode pembuatan pupuk kompos takakura sebagai alternatif berkelanjutan dalam pengelolaan sampah rumah tangga. Kegiatan ini mencakup sosialisasi dan praktik langsung pembuatan pupuk kompos takakura dengan pendekatan kualitatif serta metode deskriptif-eksplanatif. Sebagai hasilnya, masyarakat mendapatkan wawasan baru mengenai manfaat kompos takakura dan teknik pembuatannya. Implementasi metode ini diharapkan dapat mengurangi ketergantungan terhadap pupuk kimia, meningkatkan kesuburan tanah, serta mendukung pertanian berkelanjutan. Artikel ini terbatas pada pelaksanaan KKN Universitas Lampung Periode 1 Tahun 2025 dan berkontribusi dalam penerapan konsep ekonomi sirkular serta pencapaian tujuan pembangunan berkelanjutan (SDGs).
The Effect of ESG Score on Financial Performance Mediated by SDG Disclosures in Indonesian Listed Companies 2021-2023 Shela Sasmitha; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i1.1157

Abstract

This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.
Co-Authors Ainani Ulya Ameera Nurril Avriella Eka Putri Dina Salsabila Ervianda Dwijaya Putra Han Damaila Kirana Sita Sepriyadi Adhan S Susi Sarumpaet Yuliyan Hidayat