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All Journal Worksheet : Jurnal Akuntansi ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Candra Pramula Pinandita
Politeknik Negeri Jember
Humanities Automotive Engineering Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Sosialisasi Penggunaan Platform Digital Bank Produk Desa sebagai Media Pemasaran dan Pelaporan Akuntansi Hijau bagi UMKM Karangpring Siska Aprilia Oktaviani; Candra Pramula Pinandita; Prillinaya Yudhistira; Dwi Indriani Fidiastutik Wijaya; Ponti Primastuti Aulia Nugrahaeni
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2026): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v4i1.710

Abstract

UMKM di Desa Karangpring yang bergerak di sektor batik, bunga mawar, dan kopi menghadapi keterbatasan akses pasar dan rendahnya literasi digital. Kegiatan ini bertujuan meningkatkan pemahaman dan kemampuan pelaku UMKM dalam memanfaatkan platform digital Bank Produk Desa sebagai media pemasaran dan pelaporan akuntansi hijau. Sebagai tindak lanjut dari penelitian pengembangan model Bank Produk Desa berbasis akuntansi hijau, tim pengabdian Politeknik Negeri Jember menyelenggarakan sosialisasi penggunaan platform digital www.bankprodukkarangpring.com kepada pelaku UMKM setempat. Kegiatan ini melibatkan 10 peserta pelaku UMKM utama desa dan dilaksanakan melalui demonstrasi langsung yang mencakup fitur etalase produk dan dashboard akuntansi hijau. Pemantauan dilakukan melalui observasi partisipatif selama kegiatan berlangsung dan analisis data aktivitas website pascasosialisasi. Hasil kegiatan menunjukkan bahwa peserta antusias dan mampu memahami fitur pemasaran produk, sementara fitur akuntansi hijau memerlukan pendampingan lanjutan karena berkaitan dengan literasi pencatatan lingkungan yang masih perlu ditingkatkan. Para pelaku UMKM berhasil mendaftarkan akun dan mulai menggunakan platform secara mandiri. Kegiatan ini menjadi Langkah awal strategis dalam membangun ekosistem digital UMKM desa yang berkelanjutan dan berpotensi membuka akses green financing bagi pelaku usaha lokal.
CARBON ACCOUNTING AS A FORM OF ENVIRONMENTAL ACCOUNTABILITY: A PHENOMENOLOGICAL STUDY ON THE RENEWABLE ENERGY COMPANY Candra Pramula Pinandita; Dwi Indriani Fidiastutik Wijaya; Eti Putranti
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8779

Abstract

This research aims to analyze the practices and meanings of carbon accounting as a form of environmental accountability in renewable energy companies, with a phenomenological study on PT Pertamina Geothermal Energy Tbk (PGEO). The background of the research is based on the increasing demand for transparency and environmental accountability amid the energy transition and national carbon emission reduction commitments. This research uses a qualitative approach with a phenomenological method within an interpretive paradigm. Research data were obtained thru the analysis of organizational documents such as sustainability reports, annual reports, and carbon emission management policies. The data analysis technique was conducted using Interpretative Phenomenological Analysis (IPA) with a focus on the dimensions of noema, noesis, and intentionality. The research results show that carbon accounting at PGEO is realized thru the systematic disclosure of Scope 1, Scope 2, and Scope 3 emissions that align with international reporting standards. Structural analysis reveals that carbon reporting practices are interpreted as a strategic instrument in maintaining the legitimacy and credibility of the company amidst ESG and capital market pressures. Meanwhile, the analysis of intentionality shows that carbon accounting is not merely understood as an administrative formality, but as a substantial and data-driven form of environmental accountability. This study concludes that carbon accounting plays a crucial role in ensuring consistency between sustainability claims and the operational realities of renewable energy companies. These findings are expected to enrich the study of environmental accounting and encourage more transparent and responsible carbon reporting practices in the renewable energy sector.
Co-Authors Dwi Indriani Fidiastutik Wijaya Eti Putranti Ponti Primastuti Aulia Nugrahaeni Prillinaya Yudhistira Siska Aprilia Oktaviani