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All Journal Academia Open Unram Journal of Community Service (UJCS) Jurnal Manajemen Dayasaing
Penatari, Resi Intan
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Towards Sustainable Practices: Green Accounting Implementation and Reporting Model in a Water Supply Utility Penatari, Resi Intan; Pamastutiningtyas , Terrensia Sekar; Bintang, Rauhulloh Ayatulloh Khomeini Noor
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7814

Abstract

This study presents a comprehensive analysis of the implementation of green accounting in a local water supply utility (PDAM) and introduces a green accounting-based reporting model. The research aims to assess the internal and external perspectives of green accounting adoption within PDAM Sukoharjo, employing a descriptive qualitative method. Findings indicate that PDAM Sukoharjo has not fully embraced the green accounting concept. However, this study contributes by introducing a reporting model founded on green accounting principles, promising to enhance stakeholder satisfaction and promote sustainable practices in the water supply sector. Highlight: The study assesses the implementation of green accounting in a local water supply utility, offering insights into its adoption within the sector. Findings reveal that PDAM Sukoharjo has room for improvement in fully embracing the green accounting concept for sustainable practices. The research introduces a novel green accounting-based reporting model aimed at enhancing stakeholder satisfaction and promoting sustainability in the water supply industry. Keyword: Green Accounting, Water Supply Utility, Sustainability, Reporting Model, Stakeholder Satisfaction
Implementation of Accountability in the Management of PKU Muhammadiyah Sukoharjo Hospital Pujiatmoko, Eko; Penatari, Resi Intan; Pamastutiningtyas, Terrensia Sekar; Jayanti, Suci
Jurnal Manajemen Dayasaing Vol. 26 No. 1 (2024): Jurnal Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v26i1.6386

Abstract

This research aims to explain the accountability of the management of the PKU Muhammadiyah Sukoharjo hospital from five aspects, namely legal and honesty aspects, process aspects, program aspects, policy aspects and financial aspects. This research uses a qualitative method from a phenomenological perspective. The data collection technique used was triangulation using in-depth interviews, observation and documentation. Data analysis was carried out in three stages, namely data reduction, data presentation, and drawing conclusions. The results of this research show that hospital management accountability. PKU Muhammadiyah Sukoharjo seen from the first five aspects, legal and honesty aspects states that there is no KKN at the employee, nurse and staff selection stage and carries out tasks in accordance with the established SOP. Second, aspects of the hospital program. PKU Muhammadiyah Sukoharjo provides training programs and workshops for doctors, nurses and other employees. The three aspects of the process indicate that the main tasks and functions have been carried out well, marked by appropriate service times according to procedures and affordable costs. Fourth, the policy aspect, policies made by the director such as costs, quality, SOPs that must be fulfilled. Fifth, financial accountability, there is no transparency regarding hospital financial reports. PKU Muhammadiyah Sukoharjo towards the community, apart from that there were no reports of hospital activity. PKU Muhammadiyah Sukoharjo therefore does not comply with the rules of PSAK No. 45 concerning financial reporting of non-profit organizations.
Innovation in the Application of Appropriate Technology and Marketing Strategies for Cashew Products in Kudi Village, Wonogiri Regency Riyanto, Joko; Astuti, Puji; Wianto, Ardian Ozzy; Penatari, Resi Intan; Prasetyo, Ari; Muhammad, Dimas Rahadian Aji
Unram Journal of Community Service Vol. 6 No. 4 (2025): December: In Progress
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1284

Abstract

Agricultural and livestock businesses need development towards a better direction. One of the potentials for developing livestock and agricultural businesses is found in Kudi Village, Wonogiri Regency. This area faces challenges such as extreme poverty, susceptibility to landslides, and drought due to its topographical conditions. This program focuses on empowering two main partners, namely Gapoktan Kudi Makmur in the agricultural sector. Situation analysis identified a number of priority issues, including: the cashew processing production process, which is still manual, unhygienic, and high-risk; limited market access and the absence of product standardization. The implementation of community service activities adopts a sequential five-stage methodology, namely socialization, training, technology application, mentoring and evaluation, as well as institutional strengthening to ensure sustainability. Monitoring and evaluation results show significant progress. Notable achievements that have been realized include improvements in the quality and quantity of cashews, the establishment of the 'Kudiro' product brand, increased production capacity, and the diversification of processed cashew products. The conclusion of this community service activity is that an integrative approach combining technology transfer, human resource capacity building, and institutional strengthening has proven effective in creating a sustainable impact. This community service program provides solutions to technical problems at the production level and builds a cashew agricultural economic ecosystem.
Co-Authors Ari Prasetyo Dimas Rahadian Aji Muhammad, Dimas Rahadian Aji Eko Pujiatmoko Jayanti, Suci Joko Riyanto Pamastutiningtyas , Terrensia Sekar Pamastutiningtyas, Terrensia Sekar Puji Astuti Rauhulloh Ayatulloh Khomeini Noor Bintang Wianto, Ardian Ozzy