Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat Sains dan Teknologi International Journal of Economics, Commerce, and Management
Ghina Mufidatus Salma
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Integrating Activity-Based Costing Into Environmental Management Accounting Information Systems: A Conceptual Framework and Research Agenda Adrian Hartanto Darma Sanputra; Tatas Ridho Nugroho; Eka Ananta Sidharta; Ghina Mufidatus Salma; Ervina Dwi Aprilia; Nasya Nur Afifa
International Journal of Economics, Commerce, and Management Vol. 3 No. 3 (2026): International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v3i3.1252

Abstract

Environmental Management Accounting Information Systems (EMAIS) have become essential infrastructure for organisations to identify, measure, and manage environmental costs in supporting sustainability objectives. However, their decision-usefulness remains limited because environmental costs are often hidden within general overhead, making the activities generating these costs unclear. Activity-Based Costing (ABC) offers a solution through activity-based cost tracing, yet its integration into EMAIS remains conceptually limited and empirically fragmented. Using previous bibliometric mapping and a theory-synthesis approach, this study develops the Activity-Based EMAIS (AB-EMAIS) framework. The framework incorporates ABC logic into the input, processing, and output layers of EMAIS architecture and expands it through artificial intelligence (AI) augmentation and governance and assurance layers. The framework produces nine testable propositions and a research agenda covering conceptual refinement, empirical validation, technological development, and contextual investigation. AB-EMAIS transforms ABC–EMAIS integration into a coherent design framework, supporting transparent, relevant, and accountable environmental cost information. The framework is particularly relevant for emerging economies advancing Sustainable Development Goal 12.
Penerapan Teknologi Pengeringan Kabinet dan Kulkas display untuk Meningkatkan Daya Saing UMKM Olahan Gatot di Sumberpucung, Kabupaten Malang Indonesia Adrian Hartanto Darma Sanputra; Apriana Rahmawati; Evi Fitriana; Ervina Dwi Aprilia; Ghina Mufidatus Salma
Jurnal Pengabdian Masyarakat Sains dan Teknologi Vol. 5 No. 2 (2026): Juni: Jurnal Pengabdian Masyarakat Sains dan Teknologi
Publisher : Fakultas Teknik Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Gatot, a fermented-cassava food, is the culinary icon of Gatot Tourism Village in Sumberpucung Subdistrict, Malang Regency. Cafe Koka, the pioneering gatot business in the area, faces two problems that hold back its growth. Its drying process still relies on sunlight, so production stops during the rainy season and the failure rate reaches 30–40%, while product presentation lacks adequate display facilities, lowering its appeal and selling value. This community-service program installed a 5 kg-per-batch cabinet dryer and two display refrigerators, accompanied by dried-gatot packaging development and staff training. The work followed a Plan-Do-Check-Act cycle combined with participatory mentoring over eight months, evaluating production and marketing indicators. After the program, drying time dropped from 2–4 days to about 4–5 hours, the product failure rate fell to 8–10%, and drying uniformity rose to about 90%. On the marketing side, impulse purchases increased by more than 40%, customer satisfaction with product display reached 4.5 of 5 (n=50), and monthly revenue grew about 175% owing to the new packaged-gatot line. Combining production and marketing technology strengthened the self-reliance of this local-food micro-enterprise.
Co-Authors Adrian Hartanto Darma Sanputra Apriana Rahmawati Eka Ananta Sidharta Ervina Dwi Aprilia Fitriana, Evi Nasya Nur Afifa Tatas Ridho Nugroho