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All Journal JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS
Lila Widya Rahajeng
Universitas Wisnuwardhana
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENINGKATAN KUALITAS INDUSTRI KONVEKSI: PENDAMPINGAN IMPLEMENTASI SAK EMKM DAN LITERASI KEUANGAN UMKM MARBLE STUDIO Lila Widya Rahajeng; Tasnim Nikmatullah Realita; Rizalnur Firdaus
Jurnal Edukasi Pengabdian Masyarakat Vol 5 No 1 (2026): JANUARI 2026
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v5i1.8354

Abstract

The aim of Improving the quality of the Garment/Convection Industry Marble Studio to improve the comprehension and proficiency of Micro, Small, and Medium Enterprises (MSMEs) in the preparation of financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The program was established in response to the inadequate accounting literacy and rudimentary bookkeeping methods frequently employed by MSME owners, which often do not accurately represent their enterprises' financial status. The implementation strategy comprises multiple stages: observation, socializing, technical training, and intensive mentorship via a participatory approach. The findings indicate a notable enhancement in participants' comprehension of fundamental accounting principles, categorization of financial transactions, and compilation of financial statements in compliance with SAK EMKM. Moreover, partner MSMEs have commenced the implementation of a more organized and standardized bookkeeping system. This program aims to enhance company accountability and facilitate MSMEs' access to formal financial institutions in the future.
The Convergence of Management Accounting and Human Resource Management: A Systematic Literature Review Rizalnur Firdaus; Lila Widya Rahajeng; Tasnim Nikmatullah Realita; Moh Amin Rosidi
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7764

Abstract

This study aims to analyze the convergence between Environmental Management Accounting (EMA), Human Resource Management (HRM), and sustainability using a Systematic Literature Review (SLR) approach. The study adopts the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to ensure a systematic, transparent, and replicable literature selection process. Data were collected from Google Scholar and SciSpace databases within the 2020 – 2026 period using Boolean-based keyword combinations. The selection process resulted in 15 articles that met the inclusion criteria for further analysis. The data were analyzed using thematic analysis to identify research patterns, relationships, and gaps related to the integration of EMA, HRM, and organizational sustainability. The findings indicate that EMA serves as a strategic information system for managing environmental costs, while HRM, particularly through Green Human Resource Management (GHRM) practices acts as a driver of employees’ pro-environmental behavior. The convergence of these two aspects contributes significantly to enhancing organizational sustainability performance in a holistic manner. This study contributes to strengthening the integration of system-based and human-centered perspectives in sustainability and provides practical implications for organizations in developing environmentally oriented strategies.
Co-Authors Moh Amin Rosidi Rizalnur Firdaus Tasnim Nikmatullah Realita