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All Journal Abdi Psikonomi Riset Akuntansi dan Keuangan Indonesia
Nurlita Arum S
Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
Religion Humanities Economics, Econometrics & Finance

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Accounting Education for MSMEs: Enhancing Financial Literacy in the Menari Tourism Village, Semarang Regency Noer Sasongko; Erma Setiawati; Lulu Hardiana; Nurlita Arum S
Abdi Psikonomi Vol 6, No 3 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i3.13442

Abstract

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Desa Wisata Menari, Semarang Regency, regarding the importance of accounting in managing business finances. Many MSME owners still lack adequate knowledge of financial recording, which hinders efficiency and decision-making. Through socialization sessions and interactive discussions, participants were introduced to basic accounting concepts and simple bookkeeping practices applicable to their businesses. The results showed an increased awareness of the importance of accounting and an initial ability to perform basic financial recording.
When Does Media Exposure Matter for Firm Value? A Johnson-Neyman Analysis of Green Innovation and Environmental Performance Nur Prasetyo Aji; Ovi Itsnaini Ulynnuha; Ainun Fadhila Azzahra; Nurlita Arum S; Abdul Conteh
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i2.20399

Abstract

This study investigates the effects of green innovation and environmental performance on firm value and examines the moderating role of media exposure. Using 417 firm-year observations, data were analyzed using moderated regression with SPSS PROCESS Macro Model 1 and the Johnson-Neyman technique. Results show that green innovation negatively affects firm value, while environmental performance has no significant effect. Media exposure significantly weakens the negative effect of green innovation, whereas it does not moderate the relationship between environmental performance and firm value. The Johnson-Neyman analysis confirms that the negative effect of green innovation becomes insignificant at higher levels of media exposure.
Co-Authors Abdul Conteh Ainun Fadhila Azzahra Erma Setiawati Lulu Hardiana Noer Sasongko Nur Prasetyo Aji Ovi Itsnaini Ulynnuha