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All Journal JAKED Penamas: Journal of Community Service
Kamiline Mahaballah Uzla
UIN Sunan Ampel Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Other

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Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Industri Makanan dan Minuman yang Terdaftar di BEI Kamiline Mahaballah Uzla; Ajeng Tita Nawangsari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4975

Abstract

The purpose of this study is to determine the impact of green accounting on a company's financial performance. The population in this study is companies in the manufacturing sector, specifically the food and beverage industry, that are listed on the Indonesia Stock Exchange from 2021 to 2023. The research method used is a quantitative approach with secondary data in the form of company annual reports. The sample was selected using purposive sampling with three criteria, resulting in six companies that were deemed suitable for research. The study used simple regression analysis with the SPSS program. In this study, the green accounting variable was s measured using PROPER ranking values, and the financial performance variable was measured using ROA. The results of the analysis show that the green accounting variable does not significantly affect the company's financial performance. Keywords: green accounting, financial performance, manufacturing companies.
Pendampingan digitalisasi promosi produk umkm melalui e-katalog Di Desa Katikan Hasanudin Hasanudin; Putri Nur Aini; Diah Apriliana Damayanti; Kamiline Mahaballah Uzla; Hastanti Agustin Rahayu
Penamas: Journal of Community Service Vol. 6 No. 3 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i3.3558

Abstract

Micro, Small, and Medium Enterprises in Katikan Village struggled to use digital technology for promotion, limiting their marketing reach. This community service program aimed to improve business owners' ability to use an electronic catalogue and digital promotional tools and expand product marketing opportunities. The program was implemented through five stages: initial identification, assistance planning, training and mentoring, electronic catalogue development, and evaluation. The activities involved 21 Micro, Small, and Medium Enterprises that participated in socialisation, training, and socialisation to develop an electronic catalogue. The results showed that participants better understood the importance of digital marketing and could use the electronic catalogue as a promotional medium that included business profiles, product lists, prices, contact information, and business locations in a more structured way. The electronic catalogue also helped disseminate product information to the public and could expand market reach. Therefore, digital promotion assistance through the electronic catalogue served as an effective initial step in supporting digital transformation, improving promotional quality, and strengthening the competitiveness of Micro, Small, and Medium Enterprises in Katikan Village.
Co-Authors Ajeng Tita Nawangsari Diah Apriliana Damayanti Hasanudin Hasanudin Putri Nur Aini Rahayu, Hastanti Agustin