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Pengembangan Wirausaha Hijau: Edukasi Produk Ramah Lingkungan Berbasis Eceng Gondok bagi UMKM Eka Meirawati; Asfeni Nurullah; Nilam Kesuma; Niar Azriya; Tabah Rizki; Ruth Samantha Hamzah
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): Edisi Juli 2026
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v7i2.795

Abstract

Transformasi menuju ekonomi hijau mendorong pelaku UMKM untuk mengembangkan produk berbasis keberlanjutan melalui pemanfaatan sumber daya lokal, termasuk eceng gondok yang berlimpah di perairan Kota Palembang. Namun, sebagian besar UMKM masih menghadapi keterbatasan dalam keterampilan teknis, pemahaman konsep green entrepreneurship, serta kemampuan branding dan pemasaran digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas UMKM dalam mengolah eceng gondok menjadi produk ramah lingkungan sekaligus memperkuat kompetensi manajerial dan pemasaran berbasis digital. Kegiatan dilaksanakan melalui model intervensi bertahap yang meliputi identifikasi kebutuhan mitra, sosialisasi konsep wirausaha hijau, pelatihan teknis pengolahan eceng gondok, pendampingan green branding, serta pengenalan pemasaran digital sederhana. Evaluasi dilakukan menggunakan pre-test dan post-test berbasis skala Likert untuk mengukur perubahan pengetahuan, keterampilan, dan motivasi peserta. Hasil kegiatan menunjukkan peningkatan tingkat kepuasan peserta terhadap program pengabdian dalam rangka pemahaman dan kesadaran akan wirausaha hijau, dari 47% menjadi 60%. Selain itu, peserta mengalami peningkatan pemahaman mengenai prinsip wirausaha hijau, kemampuan teknis produksi lilin aromaterapi, reed diffuser, dan produk home fragrance, serta kemampuan menyusun narasi merek dan strategi promosi digital. Peserta juga menunjukkan motivasi yang lebih kuat untuk mengembangkan usaha ramah lingkungan berbasis potensi lokal. Dengan demikian, kegiatan pengabdian ini efektif dalam memperkuat kapasitas UMKM menuju pengembangan usaha berbasis ekonomi sirkular.
Driving ESG Performance through Green Finance and Digital Transformation: The Strategic Role of CEO Foreign Experience Tabah Rizki; Rafles Ginting; Windy Jatmika; Andi Amri
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.6983

Abstract

Globalization requires companies to integrate sustainability principles into their strategies to fulfil their environmental, social, and governance (ESG) commitments. This study examines green finance and digital transformation as complementary drivers of ESG performance in the ASEAN manufacturing sector, with CEO foreign experience as the moderating variable. Data were obtained from recent post-pandemic empirical evidence in emerging Southeast Asian markets from 2019 to 2023 and analyzed using the PLS technique. The results show that ESG performance is positively and significantly influenced by green finance and digital transformation, with CEO foreign experience strengthening these relationships. This study contributes theoretically by extending the ESG and strategic leadership literature through a leadership contingency perspective, highlighting how global exposure of the management enhances sustainability outcomes. The findings have a practical implication that ASEAN manufacturing companies should incorporate sustainable finance strategies, accelerate digital transformation, and prioritize globally experienced leadership to improve their long-term corporate sustainability performance.
Financial Resilience and Cash Flow Volatility: Strategies to Improve the Financial Performance of Manufacturing Companies Tabah Rizki; Amirul Bahar
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/v8svaa79

Abstract

This study aims to analyze the effect of financial resilience (FR) and cash flow volatility (CFV) on financial performance, as measured by Return on Assets (ROA), in manufacturing companies in Indonesia during the period 2020–2024. The study uses a descriptive quantitative approach with secondary data from 200 observations of financial statements. The analysis was conducted using multiple regression to test the partial and simultaneous effects of FR and CFV on ROA. The results show that financial resilience has a positive and significant effect on financial performance, while cash flow volatility has a negative and significant effect. Simultaneously, FR and CFV were proven to have a significant effect on ROA, emphasizing the importance of integrated management of financial resilience and cash flow stability. These findings provide an understanding that companies that are able to maintain financial resilience while stabilizing cash flow not only increase profitability but are also able to minimize liquidity risk, reduce revenue uncertainty, and reduce potential conflicts of interest between managers and shareholders, resulting in more sustainable financial performance.
Dynamics of Operational Efficiency, Company Growth, and Financial Performance in the Indonesian Pharmaceutical Industry Tabah Rizki; Restu Hanin Annisaa
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1653

Abstract

The purpose of this study is to analyze the influence of operational efficiency and company growth on the financial performance of pharmaceutical companies in Indonesia. This study uses a descriptive quantitative method with secondary data from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2021–2024, with a total of 60 observations. Data analysis was conducted to examine the relationship between two independent variables, namely operational efficiency and company growth, with the dependent variable, financial performance. The results of this study indicate that operational efficiency has a positive and significant effect on financial performance, meaning that a company's good mastery of internal resources is a key factor in increasing profitability. This is in line with the Resource-Based View perspective, which views internal capabilities and company-specific assets as sources of competitive advantage. In addition, company growth, measured by sales growth, also has a positive and significant effect on financial performance. These findings support the significance of profitability assumed in Signal Value Theory, which states that a safe signal can be used to assess the future performance of pharmaceutical companies. From this perspective, the profitability of a pharmaceutical company reflects the success of innovation, market productivity, and responsiveness to it. In conclusion, this study provides a theoretical contribution by linking RBV and Signal Theory to the financial performance of pharmaceutical companies, as well as practical implications for investment management and policymakers in efficiency and growth.