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All Journal Jurnal Kajian Akuntansi AJAD : Jurnal Pengabdian kepada Masyarakat
Imamatin Listya Putri
Universitas Jember
Humanities Economics, Econometrics & Finance

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Developing a Coffee-Based Export Village: Strengthening Quality, Branding, and Market Access for Community Empowerment Novi Wulandari Widiyanti; Agung Budi Sulistiyo; Bayu Aprillianto; Imamatin Listya Putri; Muhammad Miqdad
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): APRIL 2026
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i3.643

Abstract

Coffee is one of Indonesia's primary export commodities that contributes substantially to regional economic growth. Karangpring Village in Jember Regency holds considerable potential for producing high-quality coffee, yet faces persistent challenges in quality assurance, business legality, and international market access. This community service program aimed to strengthen the capacity of local farmers and micro, small, and medium enterprises (MSMEs) through halal certification training, product diversification, branding development, and export literacy. Activities were conducted through structured workshops, technical mentoring, and digital marketing facilitation in collaboration with local institutions. Program outcomes included greater awareness of business legality requirements, the creation of coffee-based product innovations such as coffee bakpia, and the institutional development of BUMDes as a production and marketing coordinator. Halal certification raised consumer confidence and broadened export market opportunities. This initiative offers a replicable model of sustainable, export-oriented community development in rural Indonesia.
From Strategy and ESG to Shareholder Value: The Mediating Role of Sustainable Financial Performance and The Moderating Effect of Shariah Value Added in Indonesia Agung Budi Sulistiyo; Novi Wulandari Widiyanti; Imamatin Listya Putri; Muhammad Miqdad
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.11005

Abstract

This study examines the effects of corporate strategy, ESG performance, investment efficiency, and risk management on shareholder value in Indonesian publicly listed companies. It also investigates the mediating role of sustainable financial performance and the moderating role of Shariah Value Added. Using panel regression on data from 72 firms between 2019 and 2022, the findings show that only corporate strategy significantly enhances sustainable financial performance. ESG performance, investment efficiency, and risk management do not show meaningful effects, indicating that many firms focus on meeting ESG compliance requirements rather than integrating ESG strategically. Sustainable financial performance also does not directly increase shareholder value. However, when moderated by Shariah Value Added, its effect becomes significant. This demonstrates that Islamic ethical principles can strengthen corporate legitimacy, enhance investor trust, and bridge financial outcomes with ethical values. These findings enrich legitimacy theory by incorporating cultural and religious dimensions into sustainability research. Practically, companies should integrate ESG more substantively, while regulators are encouraged to consider including Shariah-based indicators in sustainable finance frameworks. The study’s limitations include a relatively small sample size and a short observation period. Future research should extend the timeframe and explore additional variables that may influence these relationships.
Co-Authors Agung Budi Sulistiyo Bayu Aprillianto Muhammad Miqdad Novi Wulandari Widiyanti