Articles
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Financial Accounting Standards, Operating Performance, and Enterprise Value of Photovoltaic Companies Under the Context of Carbon Neutrality
Abstract: In the context of the global transition to carbon neutrality, photovoltaic power generation has become an important driver of clean energy expansion. In response to the practical problems of inconsistent accounting standards in the photovoltaic industry and the fragmentation of related research dimensions, this paper examines the actual effects of financial accounting standardization on the operational costs, financial risks, financing... [...] Read more
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Influence of Crop Farming on Soil Chemical Properties and Sustainable Watershed Management in the Tungu–Nithi Sub-Catchment, Kenya
Abstract: This study assessed the influence of crop farming on soil chemical properties within the Tungu–Nithi sub-catchment, Tharaka Nithi County, Kenya. Soil samples were collected from twelve sites, comprising six crop (T1–T6) and six non-crop (N1–N6) locations across the upper, middle, and lower sections of the watershed. The parameters analyzed included soil pH, nitrate, phosphate, and sulfate. In addition, farmer perceptions regarding the... [...] Read more
Case Study
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Bridging the Gap: Community-Based Communication and Sustainability in the Development of Indonesia’s New Capital, Nusantara
Abstract: This study examines how community-based communication shapes public understanding and participation in sustainability initiatives surrounding the development of Indonesia’s new capital, Nusantara. The research focuses on five partner regions in East Kalimantan: Balikpapan City, Samarinda City, Penajam Paser Utara (PPU) Regency, Kutai Kartanegara (Kukar) Regency, and Paser Regency. Using a qualitative multiple-case study design, data were... [...] Read more