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All Journal Bilancia : Jurnal Ilmiah Akuntansi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ayuthia Ramadhani Herman
Institut Teknologi dan Bisnis Master
Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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EFISIENSI INVESTASI PADA PERUSAHAAN CONSUMER NON-CYCLICALS: DAMPAK CARBON CREDIT, KETIDAKPASTIAN LINGKUNGAN DAN KINERJA PERUSAHAAN Anne Monika Fristy; Vika Miftahul Jannah; Ayuthia Ramadhani Herman; Stevanus Antoni.R
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5927

Abstract

This study aims to analyze the effect of carbon credit offset, environmental uncertainty, and firm performance on investment efficiency, while considering control variables such as firm size, leverage, firm age, and cash holdings. The research employed a quantitative method using data from 25 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Multiple linear regression analysis was applied with the aid of SPSS, along with a normality test to ensure model validity. The results reveal that the three main variables significantly influence investment efficiency, both in models with and without control variables. However, the explanatory power of the model improved when control variables were included, highlighting that internal corporate factors reinforce the effects of external variables. These findings indicate that companies should not only focus on environmental policies and financial performance but also pay close attention to internal conditions in maintaining investment efficiency.
Edukasi Kewirausahaan dan Pengelolaan Keuangan Usaha Bagi Siswa SMK Akbar Pekanbaru Tahun 2026 Vika Miftahul Jannah; Dessy Andriani; Stevanus Antoni.R; Anne Monika Fristy; Ayuthia Ramadhani Herman; Kardi Kardi; Rani Aulia Rayusda; Nisah Ayu Siregar; Dian Pariska; Yola Putri Anggraini
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i1.10650

Abstract

Entrepreneurship education and business financial management have become essential for vocational students due to increasing economic demands and competitive labor markets. This study aims to describe the implementation of entrepreneurship education and financial literacy for students of SMK AKBAR Pekanbaru in 2026 which was designed to enhance their understanding of business concepts and basic financial management skills. This research employed a descriptive method with data collected through activity observations, short questionnaires, documentation, and student interviews. The findings indicate that students showed strong interest in entrepreneurship materials and were able to understand basic concepts such as business opportunities and planning while in financial aspects they demonstrated the ability to record simple transactions although some still required guidance. The discussion suggests that practice-based learning approaches are more effective than conventional lectures because they provide direct experience in managing entrepreneurial and financial tasks. This study concludes that entrepreneurship and financial education significantly contribute to improving students’ competencies therefore similar programs should be continued and expanded with more advanced materials and varied learning strategies.
Co-Authors Anne Monika Fristy Dessy Andriani Dian Pariska Kardi Kardi Nisah Ayu Siregar Rani Aulia Rayusda Stevanus Antoni.R Vika Miftahul Jannah Yola Putri Anggraini