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All Journal JASF (Journal of Accounting and Strategic Finance) Jurnal Pengabdian Masyarakat (Jupemas)
Indrawati, Andi
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Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Financial Implications of Carbon Transparency: Examining the Mediating Role of Emission Disclosure Dewi, Catur Kumala; Aprilia, Juwita; Indrawati, Andi
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.564

Abstract

Purpose: The purpose of this research is to examine the relationship between carbon emissions disclosure as an intervening variable between corporate governance, capital expenditures, and financial performance. Method: Companies listed on the Indonesia Stock Exchange (IDX) that are involved in manufacturing are the primary focus of the study.  The research employs a purposive sampling technique to select 16 organizations, resulting in 80 data observations spanning the period from 2019 to 2023.  The correlations among variables are examined using path analysis, which is conducted with IBM SPSS Statistics 26. Findings: Gender diversity on boards has a favorable effect on a company's bottom line, according to the study's results.   The business's financial performance is negatively affected by the size of the audit committee.   Carbon emissions disclosure, on the other hand, is unaffected by factors like board size, gender diversity, or audit committee size.   Capital spending, board size, and disclosure of carbon emissions do not substantially affect the financial success of firms.   Carbon emissions disclosure also does not mediate the relationship between boards' size, gender diversity, capital spending, audit committee size, and business financial performance. Novelty/Value: This study provides insights into the limited role of carbon emissions disclosure as a mediator in corporate financial performance, highlighting the complex interactions between governance factors and sustainability reporting, especially on carbon emission disclosure.
REVITALISASI PENGOBATAN TRADISIONAL MELALUI PELATIHAN PEMANFAATAN TANAMAN OBAT LOKAL UNTUK KESEHATAN REPRODUKSI MODERN Marlina, Marlina; Indrawati, Andi; Irma Irma
Jurnal Pengabdian Masyarakat (Jupemas) Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Bakti Tunas Husada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36465/jupemas.v6i2.1740

Abstract

Penggunaan tanaman obat lokal sebagai alternatif pengobatan untuk kesehatan reproduksi memiliki potensi yang besar, namun pemanfaatannya masih terbatas di masyarakat. Pengabdian kepada masyarakat ini bertujuan untuk merevitalisasi penggunaan pengobatan tradisional melalui pelatihan pemanfaatan tanaman obat lokal dalam konteks kesehatan reproduksi modern. Metode yang digunakan dalam kegiatan pengabdian ini adalah ceramah interaktif dan video edukasi yang melibatkan 25 peserta dari Kelompok Wanita Melatam Fatimah Azzahra. Hasil evaluasi menunjukkan peningkatan pengetahuan peserta sebesar 61,50%, dengan kategori identifikasi tanaman obat mencapai peningkatan tertinggi sebesar 81,30%. Program ini terbukti efektif dalam meningkatkan pemahaman peserta mengenai manfaat, pengolahan, dan penggunaan tanaman obat lokal dengan aman. Program ini diharapkan dapat menjadi model pemberdayaan masyarakat dalam memanfaatkan kearifan lokal untuk meningkatkan kesehatan reproduksi dengan cara yang lebih terjangkau dan aman.
Co-Authors Aprilia, Juwita Catur Kumala Dewi Heni Emawati Heryanto Irma Irma Marlina Marlina