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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Abdi Masyarakat Multidisiplin Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economics & Islamic Finance Journal
Natalia Santoso
Universitas Dian Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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GREEN ACCOUNTING, ECO-EFFICIENCY, AND CORPORATE FINANCIAL PERFORMANCE Indi Rahma; Sigit Mareta; Caturida Meiwanto Doktoralina; Natalia Santoso; Ahmad Badawi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study to analyze the relationship between Green Accounting, Eco Efficiency and Carbon Emission Disclosure to financial performance. This study uses a quantitative approach with secondary data analysis taken form the annual reports of companies listed on the Indonesia Stock Exchange (IDX). This study examines the relationship between independent variables, namely Green Accounting, Eco Efficiency and Carbon Emission Disclosure with the dependent variable, namely Financial Performance. This approach allows researchers to identify significant patterns confirm and relationships between environmentally friendly practice and company financial results. These findings confirm that transparency in carbon emission disclosure can increase investor confidence and contribute to better financial performance. This study provides originality regarding Green Accounting and Financial Performance in Indonesia, and provides empirical evidence supporting the importance of carbon emission disclosure in increasing transparency and investor confidence. This study not only highlights the importance of implementing environmentally friendly practices, but also encourages cross-sector collaboration to achieve better sustainability and energy efficiency goals.
Sosialisasi Pembukuan Dasar untuk Keluarga RW 07 Sunter Agung Jakarta Utara Ahmad Badawi; Natalia Santoso; Irwan Irawadi Barus; Tubagus Manshur; Diaz Priantara
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2641

Abstract

Kegiatan pengabdian kepada masyarakat (PkM) ini, tim kolaborasi kampus berupaya menjembatani kebutuhan peningkatan kapasitas tersebut dengan memberikan pelatihan penggunaan teknologi komunikasi yang relevan serta pendampingan penyusunan laporan keuangan sederhana berbasis kebutuhan rumah tangga. Ibu-ibu di lingkungan RW 07 Sunter Agung, Jakarta Utara dipilih sebagai peserta utama karena keterlibatan aktif mereka dalam berbagai kegiatan sosial serta membangun pemahaman dasar mengenai pemanfaatannya dalam mendukung aktivitas sosial dan ekonomi rumah tangga. Literasi keuangan rumah tangga pada skala mikro merupakan fondasi utama dalam membangun ketahanan ekonomi rumah tangga serta stabilitas sosial masyarakat secara luas. Dalam konteks pembangunan nasional, keluarga diposisikan sebagai unit sosial-ekonomi terkecil yang berperan strategis dalam menopang kesejahteraan masyarakat.
Pengabdian kepada Masyarakat dari Dosen: Peningkatan Literasi Keuangan bagi Guru Sekolah Dasar: Pengabdian Sigit Mareta; Natalia Santoso; Diaz Priantara; Edy Suryadi; Tubagus Manshur; Ahmad Badawi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7609

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilatarbelakangi oleh temuan rendahnya literasi keuangan di kalangan tenaga pendidik, yang sering kali berdampak pada pengelolaan utang yang tidak terkendali, ketiadaan dana darurat, serta kerentanan terhadap investasi ilegal dan pinjaman daring yang tidak berizin. Bertujuan untuk meningkatkan pemahaman guru mengenai pengelolaan keuangan pribadi, program edukasi ini dilaksanakan di SDN Jatimurni V, Kota Bekasi, pada 8 April 2026. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan intervensi sosial yang meliputi tahap persiapan, penyampaian materi (ceramah), diskusi interaktif, serta evaluasi. Hasil kegiatan menunjukkan adanya peningkatan kapasitas pemahaman peserta yang signifikan dalam menyusun anggaran rumah tangga, membedakan kebutuhan dan keinginan, mempersiapkan dana darurat, hingga mengenali karakteristik investasi dan pinjaman legal. Kesimpulannya, kegiatan PKM ini secara efektif berhasil membekali para guru dengan dasar pengetahuan yang aplikatif, sehingga memampukan mereka untuk menerapkan tata kelola keuangan yang lebih terencana, bijaksana, dan bertanggung jawab dalam kehidupan sehari-hari.
Keadilan Kompensasi dan Kinerja Karyawan: Peran Financial Well-Being sebagai Variabel Mediasi Riko Noviantoro; Natalia Santoso; Izzati Rizal
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2299

Abstract

In an increasingly dynamic work environment, compensation fairness has become an important factor in shaping employees’ perceptions of their financial security and, ultimately, their work performance. This study examines the effect of compensation fairness on employee performance, with financial well-being serving as a mediating variable. An explanatory quantitative approach was employed using synthetic data comprising 250 observations. Each construct was measured using six reflective indicators on a 5-point Likert scale. The results indicate that compensation fairness has a positive effect on financial well-being (β = 0.455), while financial well-being positively affects employee performance (β = 0.382). Compensation fairness also retains a direct positive effect on employee performance (β = 0.299). The indirect effect is 0.174, with a 95% confidence interval ranging from 0.111 to 0.249, indicating partial mediation. These findings suggest that perceived compensation fairness has the potential to enhance employee performance not only directly but also indirectly through improved employee financial well-being.
The Effect of Liquidity, Leverage, and Profitability on Financial Statement Manipulation Intan Sumeri; Sigit Mareta; Lestari Lestari; Caturida Meiwanto Doktoralina; Natalia Santoso
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 3 (2025): ECIF Journal December 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i3.231

Abstract

This study aims to examine the effect of liquidity, leverage,  and profitability on financial statement manipulation in Indonesian consumer goods companies. The research employs secondary data from 49 consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period, with a total of 278 observations. Data analysis was conducted using panel data regression (Fixed Effect Model) with the aid of EViews 12 software. The results indicate that liquidity and leverage have a significant negative effect on financial statement manipulation, while profitability shows no significant effect. Collectively, the three variables have a significant simultaneous effect. The study focuses solely on the consumer goods sector within a limited observation period of 2019-2024; thus, the findings may not be generalized to other sectors or longer periods. The results provide valuable insights for companies, investors, and regulators regarding the role of financial ratios as indicators of potential manipulation and contribute academically by enriching the literature on financial reporting practices in emerging markets, particularly in Indonesia. 
Co-Authors Ahmad Badawi Diaz Priantara Doktoralina, Caturida Meiwanto Edy Suryadi Indi Rahma Intan Sumeri Irwan Irawadi Barus Izzati Rizal Lestari Lestari Riko Noviantoro Sigit Mareta Tubagus Manshur