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All Journal Social, Humanities, and Educational Studies (SHEs): Conference Series J-MILE: Journal of Management and Industrial Engineering
Putu Widya Purnama Sari
Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Peran Program Corporate Social Responsibility (CSR) Bank Indonesia terhadap Keberlanjutan Usaha Bara Gold and Silver Jewelry A.A. Istri Erlika Trisna Dewi; Ni Putu Eka Setiasih; Ni Made Artini; Komang Debby Narayani Swastika; Putu Widya Purnama Sari
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 8, No 2 (2025): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v8i2.105145

Abstract

Penelitian ini bertujuan untuk mengetahui dampak program Corporate Social Responsibility (CSR) Bank Indonesia melalui pemberian bantuan modal usaha dan pendampingan terhadap keberlangsungan usaha Bara Gold and Silver Jewelry di Desa Celuk, Gianyar. Metode yang digunakan adalah studi kasus dengan pendekatan kualitatif deskriptif. Data primer diperoleh melalui wawancara dengan pemilik dan data sekunder diperoleh dari dokumen-dokumen perusahaan. Hasil penelitian menunjukkan bahwa CSR Bank Indonesia tidak hanya meningkatkan daya saing, tetapi juga berfungsi sebagai katalis ekonom yang membantu Bara Gold and Silver Jewelry beradaptasi dengan dinamika pasar. Hal ini diketahui melalui pelaporan wajib UMKM binaan melalui SIKEPANG untuk melaporkan perkembangan bisnis dan partisipasi dalam komunitas sosial untuk memperkuat kemandirian usaha. Temuan ini menegaskan CSR Bank Indonesia merupakan strategi ekonomi vital yang mendukung keberlanjutan UMKM. Dengan demikian, keberadaan penelitian ini memberikan pedoman bagi pengembangan program CSR yang lebih efektif dan berdampak luas, khususnya di sektor kerajinan.
The Effect of Share Ownership on Firm Value: The Moderating Role of Green Accounting Ni Putu Eka Setiasih; Komang Debby Narayani Swastika; Putu Widya Purnama Sari
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

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 A.A. Istri Erlika Trisna Dewi Komang Debby Narayani Swastika Ni Made Artini Ni Putu Eka Setiasih