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Training on the Utilization of Coconut Husk Waste into High-Value and Environmentally Friendly Industrial and Agricultural Products (Coco Peat, Bistel, and Coco Bristle) Nani Rohaeni; Abdur Rahman Irsyadi; Gema Ika Sari; Basrowi; Bambang Dwi Suseno; Azimi Faqqihuddin Arsyad; Muhammad Fahmi Baehaqi; Indriana Puspitasari
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3009

Abstract

Purpose: This community empowerment program aimed to improve community knowledge, technical skills, and entrepreneurial interest in utilizing coconut coir waste to produce environmentally friendly and high-value products, namely coco peat, bistel (coco fiber), and coco bristle. The program addressed the issue of underutilized agricultural waste and the limited public awareness regarding its economic potential for supporting sustainable local economic development. Method: The program employed a participatory approach involving lectures, demonstrations, hands-on practice, interactive discussions, and technical assistance. The participants consisted of 17 community members and local small business actors. The effectiveness of the program was evaluated through observations and comparisons of participants’ knowledge and skill levels before and after the training activities. Practical Applications: The findings provide practical implications for community empowerment and sustainable waste management. The acquired skills can be applied in the development of small-scale businesses based on coconut coir processing, contributing to value-added product creation, income generation, and environmentally friendly agricultural and industrial practices. Conclusion: The program significantly improved participants’ knowledge and technical skills in processing coconut coir waste into valuable products. The findings indicate that coconut coir utilization can support community economic empowerment, reduce organic waste, and promote sustainable local resource-based industries.
PENGENDALIAN KINERJA STRATEGIK BERBASIS SUSTAINABILITY BALANCED SCORECARD: ANALISIS ESG PADA PT INDAH KIAT PULP & PAPER TBK PERIODE 2022–2025 Muhammad Fahmi Baehaqi Baehaqi; Azimi Faqqihuddin Arsyad; Mochmad Fahru Komarudin; Fat’Chatus Chanifa Jikhan
Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2026): Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA)
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v8i2.4782

Abstract

Laporan keberlanjutan sering diperlakukan sebagai dokumen kepatuhan, padahal kualitas metrik ESG juga dapat menunjukkan bagaimana perusahaan mengungkapkan mekanisme pengendalian kinerja strategik. Penelitian ini menganalisis bagaimana informasi environmental, social, and governance (ESG) dapat diinterpretasikan sebagai indikator pengendalian kinerja strategik yang diungkapkan secara publik pada PT Indah Kiat Pulp & Paper Tbk periode 2022–2025. Penelitian ini menggunakan desain studi kasus tunggal deskriptif dengan kerangka Sustainability Balanced Scorecard (SBSC) termodifikasi untuk membaca hubungan antara kualitas metrik ESG, pengukuran kinerja, dan pengendalian. Data diperoleh dari laporan tahunan dan laporan keberlanjutan, kemudian dianalisis melalui analisis isi kualitatif, analisis tren, pemetaan SBSC, skoring indikator, analisis kesenjangan tertimbang, dan analisis sensitivitas. Hasil penelitian menunjukkan bahwa penjualan bersih menurun 20,8% dan laba bersih turun 47,1% selama 2022–2025, sedangkan total aset meningkat 28,1% dan rasio energi terbarukan relatif stabil pada 54–55%. Meskipun emisi Scope 1+2 turun 1,7%, nilai intensitas energi dan intensitas karbon hasil hitung ulang berbeda dari angka yang dilaporkan, menunjukkan bahwa pilihan denominator, baseline, boundary, dan restatement memengaruhi interpretasi metrik ESG secara material. Skor kesenjangan tertimbang atau weighted gap score (WGS) terbesar berada pada perspektif kinerja lingkungan (0,460) dan proses eko-operasional (0,438), dan keduanya stabil pada tiga skenario pembobotan. Penelitian ini berkontribusi pada literatur akuntansi manajemen dengan menunjukkan bahwa kualitas metrik ESG menentukan sejauh mana laporan keberlanjutan dapat digunakan untuk membaca mekanisme pengendalian strategik yang diungkapkan secara publik, bukan sebagai bukti langsung efektivitas pengendalian internal.
Integrating External Commodity Information into Standard Cost Review during Supply Disruptions: Insights from Rubber Expansion Joint Manufacturing Azimi Faqqihuddin Arsyad; Mochamad Fahru Komarudin; Azimi Faqqihuddin Arsyad
Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2026): Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA)
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v8i2.4838

Abstract

This study examines how publicly available commodity and macroeconomic information can be integrated into standard cost review during supply disruptions in rubber expansion joint manufacturing. Using an exploratory case study and conceptual design approach, the paper maps external market signals to key cost drivers to support earlier managerial responses under volatile input conditions. The study identifies natural rubber, synthetic rubber derivatives, imported additives, freight, and exchange rates as critical exposure points. It proposes a three-layer mechanism consisting of signal detection, managerial interpretation, and decision response to trigger partial or full standard cost review before internal variance reports become available. The findings indicate that external indicators, including commodity prices, JISDOR exchange rates, and producer price indices, can function as a supplementary control interface for management accountants. The study concludes that external information improves the timeliness of pricing and cost-review decisions during market instability, although it should complement rather than replace internal cost data. The proposed framework contributes to strategic management accounting by strengthening cost control responsiveness during disruptions.