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Application of Science and Technology in Waste Management, Digital Marketing-Branding Strategies, and Accounting Systems for Environmentally Friendly Fertilisers and Recycled Products Erna Sofriana IMANINGSIH; Wiwit SUPRIHATININGSIH; Hari SETIYAWATI; Rangga Aji PUTRA; Kina Bahru SALMAN; Satrio Muhammad ARIYANTO
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1156

Abstract

This PKM was carried out by the UMB team in partnership with the Nurul Yaqin Recitation Group, Parigi Baru Village, Pondok Aren District, South Tangerang, and was funded by DRTPM DIKTI through the PPM Grant Program for the 2024 fiscal year scheme. The Nurul Yaqin Recitation Group has 19 members; apart from being homemakers, they also have informal workers and small home industry businesses. This recitation group carries out its routine activities, namely conducting religious studies under the care of the DKM Masjid Baitul Mukminin. It is active in various community activities and can mobilize other community members through activities. Therefore, they have the potential to be pioneers among grassroots communities to change people's lifestyles for the better through the green movement in their area. The problems experienced by partners are: 1) the accumulation of organic and inorganic waste in the area around their residence has not been appropriately managed, 2) There is no utilization of business opportunities for compost and recycled crafts, 3) There is no accounting application system to record transactions and financial reporting from the production of liquid fertilizer and solid fertilizer and the recycling of inorganic waste. The solutions offered are: 1) Provide training and counseling related to processing organic and inorganic waste into valuable products 2) Provide training related to digital marketing strategies 3) Provide training related to recording transactions and financial reporting through accounting software applications.
Supervisory Function and Corporate Tax Policy: Gender Analysis Deden Tarmidi; Agustin Fadjarenie; Noor Hazlina Ahmad; Erna Sofriana Imaningsih; Sri Marti Pramudena
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4759

Abstract

This study analyses the role of independent commissioners and audit committees in carrying out their supervisory functions on corporate tax policies taken by internal management, gender analysis on independent commissioners and audit committees is unique to this study where different behaviors of men and women have different impacts on independent commissioners and audit committees in carrying out their supervisory functions. A total of 570-panel data from 2015 to 2021 financial statements of manufacturing companies on the Indonesia Stock Exchange were analyzed, this study found that multi-gender audit committees have a role in encouraging management to comply with tax regulations in the policies taken, as well as female audit committees and male independent commissioners separately. These results provide input for investors who are concerned about entity tax information to choose entities with criteria according to the findings of this study, namely entities that have multi-gender audit committees, entities that have female audit committees only, or entities that have independent commissioners only because the supervisory function carried out is optimal in encouraging tax-compliant entities and entities avoid the risk of tax penalties in the future.
CSR, Social Media, Perceived Value, and Customer Loyalty in Fast-Food SMEs Marzuki Marzuki; Erna Sofriana Imaningsih
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 11 (2026): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i11.623

Abstract

The fast-food SME partnership sector faces increasingly intense competition alongside rapid digital transformation. Business partners demand transparent communication, consistent operational support, and strong brand value to sustain profitability and long-term collaboration. Sukaku Fried Chicken experienced fluctuations in partner turnover, indicating that Corporate Social Responsibility (CSR), social media marketing, and perceived value may not yet be optimally translated into satisfaction and loyalty. Strengthening strategic alignment among these variables is therefore essential to maintain sustainable partner relationships. This study aims to analyze the influence of Corporate Social Responsibility (CSR), social media marketing, and perceived value on customer loyalty, with customer satisfaction as a mediating variable in the SME fast-food partnership context. This research employed a quantitative survey design involving 163 Sukaku Fried Chicken business partners selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among variables. The findings reveal that CSR directly influences customer loyalty but does not significantly affect customer satisfaction. Social media marketing and perceived value significantly influence customer satisfaction, and customer satisfaction significantly influences loyalty. Furthermore, customer satisfaction fully mediates the effects of social media marketing and perceived value on loyalty, but does not mediate the relationship between CSR and loyalty. Customer satisfaction plays a central mediating role in building loyalty within SME partnerships. Managerially, the company should prioritize satisfaction-driven strategies by strengthening interactive digital engagement, enhancing perceived partner benefits, and aligning CSR initiatives with tangible partner impacts to ensure sustainable business loyalty.
PENGARUH GREEN LABEL, GREEN PRODUCT QUALITY, BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN TUPPERWARE DI JABODETABEK Salman Ari Saputra; Erna Sofriana Imaningsih
Journal of Fundamental Management (JFM) Vol. 5 No. 2 (2025): JULI 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jfm.v5i2.33665

Abstract

Di era modern, meningkatnya kepedulian terhadap lingkungan dan isu keberlanjutan telah mendorong konsumen untuk lebih selektif dalam memilih produk yang ramah lingkungan. Salah satu strategi pemasaran yang muncul dari kesadaran ini adalah green marketing, yaitu pendekatan pemasaran yang tidak hanya berorientasi pada keuntungan, tetapi juga mempertimbangkan tanggung jawab terhadap kelestarian lingkungan. Strategi ini muncul seiring dengan meningkatnya kasus pemanasan global dan kerusakan lingkungan yang mendorong konsumen untuk lebih sadar dalam pola konsumsi sehari-hari. Hal ini kemudian memunculkan perilaku green consumer behaviour, yaitu sikap konsumen dalam memilih produk yang aman bagi tubuh dan ramah lingkungan (Imaningsih et al., 2020). Di sisi lain, masyarakat dan komunitas pemerhati lingkungan kini juga mulai mengamati praktik pemasaran yang dijalankan pelaku usaha (Dewi et al., 2018), termasuk penggunaan green label sebagai penanda produk yang bertanggung jawab secara ekologis. Mengacu pada data Sistem Informasi Pengelolaan Sampah Nasional (SIPSN) Kementerian Lingkungan Hidup dan Kehutanan, total timbulan sampah di Indonesia pada tahun 2022 mencapai 19,45 juta ton, dengan sampah plastik menempati urutan kedua terbanyak sebesar 18,55%. Kondisi ini menjadi pengingat pentingnya peran green marketing dalam mendorong konsumen beralih ke produk berkelanjutan.
Choosing Organic Food: Planned Behavior Factors, Health Consciousness, eWOM, and Selective Gender Moderation Elsa Shafira; Erna Sofriana Imaningsih
Journal of Sustainable Economic and Business Vol. 3 No. 1 (2026): Journal of Sustainable Economic and Business (JOSEB)
Publisher : ARE Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/joseb.v3i1.344

Abstract

Organic food purchase intention is shaped by attitude, subjective norm, perceived behavioral control, health consciousness, and electronic word of mouth, making it important to test these key determinants together and assess whether the relationships vary by gender. Objectives: This study examines the effects of planned behavior factors (attitude, subjective norm, perceived behavioral control), health consciousness, and electronic word of mouth on organic food purchase intention and tests gender as a moderating variable. Methodology: A quantitative survey was conducted using non-probability purposive sampling, involving 243 respondents. The data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) and gender differences were examined using Multi Group Analysis (MGA). Finding: The results show that attitude, subjective norm, perceived behavioral control, health consciousness, and eWOM positively and significantly influenced purchase intention. Multi Group Analysis confirmed selective gender moderation on the effects of perceived behavioral control and health consciousness, while gender differences were not significant for attitude, subjective norm, and eWOM. Conclusion: Organic food purchase intention is driven by behavioral, health, and online information factors, with gender differences appearing only in perceived behavioral control and health consciousness pathways. Keywords: purchase intention on organic food; theory of planned behavior; health consciousness; electronic word of mouth; gender as moderation
Customer Satisfaction and Loyalty in Fast-Food MSMEs Influenced by CSR, Social Media, and Perceived Value Marzuki Marzuki; Erna Sofriana Imaningsih
Journal of Sustainable Economic and Business Vol. 3 No. 2 (2026): Journal of Sustainable Economic and Business (JOSEB)
Publisher : ARE Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/joseb.v3i2.390

Abstract

Objectives: This study aims to analyze the effect of Corporate Social Responsibility (CSR), social media, and perceived value on customer loyalty, with customer satisfaction as a mediating variable in fast-food MSMEs, namely Sukaku Fried Chicken. Methodology: This research employed a quantitative approach using a survey method with purposive sampling. Data were collected from 163 respondents and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Finding: The results show that CSR, social media, and perceived value have a significant positive effect on customer loyalty. CSR has no significant effect on customer satisfaction, while social media and perceived value significantly increase customer satisfaction. Customer satisfaction significantly increases customer loyalty and mediates the effect of social media and perceived value on customer loyalty. However, customer satisfaction does not mediate the effect of CSR on customer loyalty. Conclusion: Based on Expectancy Confirmation Theory (ECT), perceived value that consistently meets customer expectations will enhance satisfaction as the primary determinant of loyalty, wherein the influence of social media and perceived value on loyalty occurs through the mediation of customer satisfaction.
An Integrative Analysis of the Value-Belief-Norm Model and Theory of Planned Behavior in Enhancing Digital Donation Intention and Behaviour in Indonesia Tri Antoro Adi; Didik Junaidi Rachbini; Erna Sofriana Imaningsih; Mas Wahyu Wibowo
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i2.535

Abstract

This study examines the determinants of digital donation behavior among Generation Z in DKI Jakarta by integrating the Value-Belief-Norm (VBN) theory and Theory of Planned Behavior (TPB) into a single structural model. This study uses survey data collected from 400 respondents selected through purposive sampling, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that altruistic values, egoistic values, and subjective norms significantly influence intention to donate, while biospheric values operate indirectly through attitude formation. Subjective norms emerge as the strongest predictor of attitude towards donation, reflecting the collectivist character of Indonesian society. Perceived behavioral control does not directly affect donation intention but significantly shapes positive attitudes toward donation. Attitude towards donation and intention to donate are confirmed as significant mediators within the integrated model. Findings of this study suggest that digital philanthropy campaigns targeting Generation Z should prioritize community-based norm activation, incorporate symbolic recognition features to engage egoistic motivations, and strengthen institutional trust through transparent fund reporting. This research contributes to prosocial behavior literature by empirically validating an integrative VBN-TPB model in a non-Western, high-collectivism context and provides actionable foundations for philanthropy platform developers and policymakers in Indonesia.
Co-Authors Adnan Rajak, Adnan Agustin Fadjarenie Ahmad Mulyana Aldina Shiratina Ali, Anees Janee Amzad Samudro Anggraeni, Adilla Anggraini , Inneke Arissetyanto Nugroho ARIYANTO , Satrio Muhammad Cindy Patricia SARAGIH Daniel Tumpal H. Aruan Darifah, Darifah Deden Kurniawan Deden Tarmidi Didik Junaidi Rachbini Dudi Permana Elsa Rianty Elsa Shafira Eneng Fitri ZAKIYAH Enny Ariyanto Enny Ariyanto, Enny Eri Marlapa Fahlevi, Tengku Reza Farley Dharmawan Fazmi, Merlin Hamdan Hamdan Hamdan Hari Setiyawati Hazi Ali I Gusti Ayu Arwati Ignatius Heruwasto Imam Yuwono Indra Raharja Jarman Setiadi Khoiriah, Rizka Ismi Kina Bahru SALMAN Lenny Christina Nawangsari M. Yogi Riyantama Isjoni Mahadewi, Erlina P. Marzuki Marzuki Mas Wahyu Wibowo Mas Wahyu Wibowo Masdzulhak Masdzulhak Masdzulhak Masdzulhak Masydzulhak Djamil MZ Mochamad Soelton Mohd Yusoff Yusliza Nanda Della Fitriana Noor Hazlina Ahmad Noor Salim NURUL HIDAYAH Oktaviani, Dea Panigoro, Erwin Parwoto Paulus Sunarjo Prijono Tjiptoherijanto PUTRA, Rangga Aji Rangga Aji PUTRA Ridho Rafqi Ilhamalimy Ririn Wulandari Saiful Rohman Saimin Saimin Saimin, Saimin Salman Ari Saputra SALMAN, Kina Bahru Saputra, Salman Ari Satrio Muhammad ARIYANTO Sendjaja, Theodorus Sianita, Pricillia Priska Singmin Johanes Lo Solihin, Rajes Sonny Indrajaya Sri Marti Pramudena Subekti Lidia Astuti Tine Yuliantini Tri Antoro Adi tyas, Noveyla hardhaning Veithzal Rivai Zainal Wahyu Wibowo Wiwit Suprihatiningsih Yanto Ramli Yuli Harwani Yulita ADISTIN Yusoff, Yusliza Mohd Yusuf Purwo NUGROHO Yuwanti, Destiyana