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Sosialisasi Program Edukasi dan Keterampilan Dasar di Lembaga Kesejahteraan Sosial Anak (LKSA) di Panti Asuhan Caritas Dorkas Sukaaro Waruwu; Angel Catherina Justice Zebua; Arisman Zai; Asmiarni Putri Dawolo; Tatrianti Zai; Syukur Niatman Ndruru; Johan Kosman Zai; Kristiani Waruwu; Restu Oktavianus Zai; Ohani Jon Waruwu
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5471

Abstract

Children under the care of the Child Welfare Institution (LKSA) generally come from vulnerable backgrounds, such as losing their parents, poverty, or neglect, which limits their access to education and character building. This Community Service Activity (PKM) aims to enhance educational awareness, learning motivation, and basic life skills among children at the LKSA Caritas Dorkas Orphanage. The methods employed include interactive lectures, educational games, simple simulations, and creative activities. The results of the activity showed an increase in children's understanding of the importance of education, the growth of learning enthusiasm, and the development of positive behaviors such as cooperation, responsibility, and personal hygiene. Life skills simulations successfully fostered new, more productive habits, while creative activities encouraged children's expression and self-confidence. In conclusion, the educational-participatory approach was able to create positive psychosocial and behavioral impacts. The implications of this activity indicate that simple yet structured interventions in the LKSA environment can be an effective strategy in building children's character and independence. Such activities need to be carried out continuously and involve various parties to strengthen the role of LKSA as a holistic and transformative childcare institution.
Pengaruh Keuangan Berkelanjutan terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Mediasi pada Sektor Perbankan di Bursa Efek Indonesia (BEI) 2020-2024 Angel Catherina Justice Zebua; Sophia Molinda Kakisina; Syah Abadi Mendrofa; Serniati Zebua
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 4 (2026): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v4i4.4980

Abstract

Sustainable finance has become an important part of the banking sector's strategy as attention to environmental, social, and governance aspects increases in creating long-term corporate value. This study aims to analyze the influence of sustainable finance, as proxied by Environmental, Social, and Governance (ESG), on firm value, analyze the influence of ESG on profitability and profitability on firm value, and examine the role of profitability as a mediating variable. The study uses a quantitative approach with secondary data sourced from annual reports, sustainability reports, and stock price data of banking companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was determined using a purposive sampling technique, resulting in 10 companies with 50 observations. ESG disclosure was measured using content analysis based on 15 indicators adapted from the 2021 GRI Standards. Profitability was proxied by Return on Assets (ROA), while firm value was proxied by Price to Book Value (PBV). The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results showed that ESG has a positive and significant effect on firm value, but not a significant effect on profitability. Profitability has a positive and significant effect on firm value, but does not significantly mediate the relationship between ESG and firm value. These findings suggest that sustainable finance is associated with increased firm value primarily through the direct influence of ESG on market valuation, not through increased profitability.