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The implementation of Green Innovation and Environmental Management Accounting and Impact on Firm Profitability Putra, Pasca Dwi; Harahap, Khairunnisa; Agusti, Ivo Selvia; Zainal, Andri; Thohiri, Roza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9654

Abstract

Businesses compete for green innovations that boost profitability while reducing their environmental footprint. The purpose of this study is to determine the impact of green-based innovation and environmental management accounting on the profitability of companies, as measured by the return on assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the observation year 2021. The hypothesis is tested using multiple linear regression. Findings show that green innovation and environmental management accounting can increase firm profitability. The implications of the results of this study show the importance of green innovation and environmental management accounting in enhancing firm profitability.
Do Institutional Ownership, Managerial Ownership, Independent Commissioners and Audit Committees Affect Earnings Persistence of Listed Manufacturing Companies Listed in Indonesia? Zainal, Andri; Ritonga, Aslam Naufal Arrahman; Putra, Pasca Dwi; Harahap, Khairunnisa; Thohiri, Roza
Integrated Journal of Business and Economics (IJBE) Vol 8, No 2 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i2.893

Abstract

The issue of earnings persistence refers to the company's challenges in maintaining stable and consistent profits over time, especially in business. This research examines the influence of institutional ownership, managerial ownership, independent commissioners and audit committees on the persistence of profits of manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sample in this research was 26 manufacturing companies from 2014 - 2022. A purposive sampling method was used to determine the quantitative research sample. The data analysis technique in this research uses descriptive statistical analysis and partial hypothesis testing. The analytical method in this research is by using multiple linear regression analysis. This research shows that institutional ownership, managerial ownership, independent commissioners, and audit committees significantly affect earnings persistence. The discussion of this research will be explained further in the following description.
THE CAPACITY IMPROVEMENT OF EGG DUCK FARMERS IN DESA KOLAM THROUGH ENHANCING THEIR FINANCIAL MANAGEMENT AND ENTREPRENEURSHIP SKILL Putra, Pasca Dwi
Journal of Community Research and Service Vol. 1 No. 2: July 2017
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v1i2.9346

Abstract

AbstractThe purpose of community service is for training and counseling to duck farmers to plan and market their business to be better and can compete in the business world. In addition, the importance of financial management and entrepreneurship helps the farmers to plan their finances and marketing so that people can know the potential they have and see opportunities to develop the livestock business. The results of this dedication show that training and counseling of financial and entrepreneurial management helps farmers in financial planning such as feed and maintenance costs incurred, calculate the reasonable selling price of eggs, and plan future activities in developing the livestock business. Due to background education of farmers not from financial, so deep enough approach is required in explaining financial management and entrepreneurship as well as simple submission so that farmers can more easily understand the application of financial management concepts and entrepreneurship in the business world.Keywords: Financial Management, Entrepreneurship, Duck Farmers, Desa Kolam
THE ACTUALIZATION OF THE INCREASED COMPETITIVENESS OF OIL PRODUCTS RUB HERBACEOUS TRADITIONALLY THROUGH BRANDING AND CERTIFICATION OF PRODUCT QUALITY ASSURANCE UMK RAMBAL DELI IN KECAMATAN GALANG Thohiri, Roza; Zainal, Andri; Putra, Pasca Dwi; Suharianto, Joko
Journal of Community Research and Service Vol. 3 No. 1: January 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i1.14430

Abstract

The activities of the CPM with the title of œthe Actualization of the Improvement of the Competitiveness of the Product Oil Scrub Traditional Herbs Through Branding and Certification Guarantee the Quality of Products UMK Rambal Deli in District Girders this is focused on penuntasan 3 (three) problems specific be problem specific namely (1) Absence of the actualization of the knowledge explicit (explicit knowledge) in the product oil rub the traditional herbs that is produced; (2) product competitiveness the relative weakness with the management of production, marketing and finance is still traditional and; (3) the Body efforts yet there the body order official and permit the efforts which have not yet registered. Partners involved in the activities of the CPM this is the UMK Rambal Deli led by Mr. Agus Hidayat. UMK is located in the Street Sergeant M. Arifin gg. Muslim Lk. II wards Girders of the City, Subdistrict Girders, Regency of Deli Serdang. As an alternative solution for the settlement of the problem referred to consists of: (1) documentation of the profile and the formula of the products in print and electronic; (2) modernization and amplification of diffuse marketing: finishing and marketing system, and; (3) the assitance management certificate stand SME and business licenses. The activities of the CPM this will produce some external of them: The Proceedings, the Application of ABOUT and Product Innovation, draft pocket book, assitance management certificate stand order and clearance order.Keywords: SME, Certificate of Incorporation, Business license, Packaging.
AIR BRUSH TECHNOLOGY, WEBSITE BRANDING AND CASH FLOW MANAGEMENT IN J-ART MEDAN Thohiri, Roza; Harahap, Khairunisa; Maulana, Bagoes; Zainal, Andri; Putra, Pasca Dwi
Journal of Community Research and Service Vol. 3 No. 2: July 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i2.15979

Abstract

This dedication activity is focused on solving the problems that become priority problems, namely the lack of application of appropriate technology tools that can accelerate the process of coloring art products, and good and standardized management and financial strategies and website creation. The partners involved in this activity are J-Art SMEs led by Mr. Faisal Walad. This UMKM is located at Jalan Umar Gg. Karsidi No.70, Glugur Darat I Village, Medan Timur District. The service activities referred to are the provision and assistance of the use of wind compressor machines and spray guns, good management assistance and assistance of manual and electronic financial reports and the provision of website branding. This activity also resulted in several outcomes in the form of TTG implementation, management and financial assistance and a commercial website.Keywords: Air Brush; Management; Finance; Website.
THE HEDONISM LIFESTYLE, FINANCIAL LITERACY AND FINANCIAL MANAGEMENT AMONG BUSINESS EDUCATION STUDENTS TO FINANCIAL MANAGEMENT Putra, Pasca Dwi; Harahap, Khairunnisa; Rahmah, Seline Suci
Journal of Community Research and Service Vol. 4 No. 1: January 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i1.18287

Abstract

The problem of this research is the poor management of student finances. This study aims to determine how much influence the lifestyle of hedonism and financial literacy on student financial management. The population of this study includes all of the Business Education students batch of 2017 with a sample of 90 respondents. The research instrument test uses the validity and reliability test carried out with the SPSS 22 for Windows software application. Research data analysis techniques: normality test, linearity test, multicollinearity test, multiple linear, F-test using the SPSS software application. The result of this research show that hedonism lifestyle has a negative and significant effect on student financial management; financial literacy has a positive and significant effect on student financial management. The results of this study indicate that there is a significant influence on the lifestyle of hedonism and financial literacy on student financial management, both partially and simultaneously. Keywords: Hedonism Lifestyle; Financial Literacy; Financial Management.