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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Masyarakat Manage
Dara Alifa Fajriati Thamrin
Universitas Muhammadiyah Yogyakarta
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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SUSTAINABILITY PERFORMANCE IN SMES: THE ROLE OF EMA AND RESILIENCE Indah Yani; Dara Alifa Fajriati Thamrin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.735

Abstract

This paper examines how Environmental Management Accounting (EMA) can influence sustainability performance (SP), with strategic resilience (SR) serving as a mediating factor. Data were collected using a quantitative method, by surveying 127 small and medium-sized enterprises (SMEs) and focusing on the top management of the company that was involved in making strategic decisions. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data. The results indicate that the positive and significant impact of EMA is on sustainability performance and strategic resilience. Moreover, strategic resilience has a positive impact on the sustainability performance and partially mediates the relationship between the EMA and SP. These findings show that although EMA can give the necessary environmental information, its ability to create sustainability performance relies on the ability of the organization to absorb, adapt, and transform the information into strategic action. This research is a contribution to the body of literature because it refutes the existing hypothesis that better sustainability performance is an automatic consequence of environmental information. Rather, it shows that the power of EMA is in its combination with the organizational capabilities, in particular, strategic resilience. The implications of the findings on SMEs are also practical in the sense that it is important that internal capabilities should be enhanced in order to maximize the utilization of environmental information in coming up with sustainable results.
Strategi Peningkatan Ekonomi Rumah Tangga melalui Literasi Finansial dan Urban Farming di PCA Moyudan Erni Suryandari; Hafiez Sofyani; Evy Rahman Utami; Dara Alifa Fajriati Thamrin; Rizka Amalia; Mufti Alam Adha; Alek Murtin
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 1 (2026): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i1.3742

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan ketahanan ekonomi keluarga di lingkungan PCA Aisyiyah Moyudan melalui dua pendekatan utama, yaitu edukasi literasi keuangan rumah tangga dan pelatihan pemanfaatan pekarangan (urban farming) berbasis prinsip keberlanjutan. Program ini mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs), khususnya poin 1 (penghapusan kemiskinan), poin 2 (mengakhiri kelaparan), dan poin 8 (pertumbuhan ekonomi dan pekerjaan layak). Kegiatan dilaksanakan dalam tiga tahap utama: (1) persiapan, yang meliputi Focus Group Discussion (FGD) untuk identifikasi kebutuhan mitra dan penyusunan materi pelatihan; (2) pelaksanaan, berupa workshop literasi keuangan dan pelatihan urban farming dengan media tanam dari barang bekas seperti galon; dan (3) evaluasi, melalui pre-post test, observasi lapangan, serta survei kepuasan peserta. Pendampingan berkelanjutan dilakukan untuk memastikan materi yang diberikan dapat diimplementasikan secara konsisten. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pentingnya perencanaan dan pencatatan keuangan keluarga secara sederhana, serta munculnya antusiasme dan keterampilan baru dalam menanam sayuran di pekarangan rumah menggunakan barang bekas. Hal ini tidak hanya mendukung ketahanan pangan, tetapi juga membuka peluang ekonomi alternatif dan mendorong perilaku ramah lingkungan melalui prinsip daur ulang serta pemanfaatan sumber daya lokal. Originalitas dari program ini terletak pada integrasi antara literasi keuangan dan pertanian rumah tangga dalam satu rangkaian program pemberdayaan komunitas perempuan, yang menjadi praktik baik hasil kolaborasi antara perguruan tinggi dan organisasi masyarakat seperti PCA Aisyiyah dalam membangun kemandirian ekonomi dan budaya hidup berkelanjutan di tingkat keluarga.
Co-Authors Alek Murtin Erni Suryandari EVY RAHMAN UTAMI Hafiez Sofyani Indah Yani Rizka Amalia