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All Journal JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH ABDIMAS Dedikasi: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Perak Malahayati : Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) West Science Interdisciplinary Studies (JUMPER) West Science Interdisciplinary Studies Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Bakti Masyarakat Manajemen Journal of Governance and Public Administration Maneggio Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal JEJAMA Manajemen Malahayati
Wuryanti, Lestari
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Peran Green Accounting dan Green Intellectual Capital terhadap Nilai Perusahaan Manan, Mohammad Athian; Wuryanti, Lestari; Mufahamah, Euis
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4592

Abstract

Purpose: This study aims to investigate the effect of Green Accounting and Green Intellectual Capital on the firm value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methodology/approach: This research adopts a descriptive quantitative approach, utilizing secondary data obtained from annual and sustainability reports. The study population comprises 134 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 94 firms were selected using purposive sampling based on specific criteria. Data analysis is performed using SPSS version 23, applying panel data regression methods. Firm value is represented by Tobin’s Q, Green Accounting is evaluated through environmental disclosure indicators, and Green Intellectual Capital is measured using human, structural, and relational capital proxies. Results/findings: The findings indicate that both Green Accounting and Green Intellectual Capital have a positive and significant effect on firm value. These results suggest that companies that are transparent about environmental practices and strategically manage intellectual resources are better valued in the market. Conclutions: Green Accounting and Green Intellectual Capital have a significant positive impact on firm value. Environmental transparency and effective management of intellectual resources enhance market perception, reflecting higher value for manufacturing firms in Indonesia during the 2019–2023 period. Limitations: The study only focused on listed manufacturing companies and used publicly available secondary data. Contribution: This research enriches the understanding of sustainability practices' role in increasing firm value, especially in emerging markets.
Akselerasi Daya Saing IKM Pengrajin Kebung Thikai Melalui Diversifikasi Produk dan Penguatan Brand Identity Berbasis Digital Marketing Febrianty, Febrianty; Wuryanti, Lestari; Azdy, Rezania Agramanisti; Pramujati, Galih Iman; Naufal, Faiz Akram Ahmad
IKRA-ITH ABDIMAS Vol. 9 No. 3 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

IKM Pengrajin “Kebung Thikai” merupakan salah satu pelaku industri kreatif di Kabupaten Tanggamus yang berfokus pada produksi kain tenun khas Lampung. Dalam pengembangannya, IKM ini masih menghadapi sejumlah kendala, antara lain keterbatasan peralatan produksi yang sudah tidak efisien, kurangnya inovasi desain yang hanya terpusat pada perlengkapan adat, serta belum optimalnya pemanfaatan strategi pemasaran digital. Program pengabdian ini bertujuan untuk mempercepat peningkatan daya saing mitra melalui diversifikasi produk dan penguatan brand identity yang didukung oleh penerapan digital marketing. Kegiatan dilaksanakan selama delapan bulan dengan pendekatan pelatihan dan pendampingan langsung yang mencakup pelatihan teknologi produksi, pengembangan desain produk turunan (tas, vest, dan outerwear), serta perancangan identitas merek yang konsisten dan representatif. Hasil kegiatan menunjukkan peningkatan signifikan pada aspek produksi dengan capaian 84,83% melalui diversifikasi produk serta peningkatan kemampuan pemasaran digital sebesar 85%. Program ini berhasil mentransformasi citra visual IKM Pengrajin Kebung Thikai, memperkuat keunggulan kompetitif berbasis budaya lokal, dan meningkatkan efisiensi operasional melalui penerapan teknologi yang tepat guna.
PENGARUH KINERJA ESG, LIKUIDITAS, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Wuryanti, Lestari; Saputra, Rengga Desca
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 4 (2025): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i4.24167

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh kinerja ESG, likuiditas, dan leverage terhadap kinerja keuangan perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, yaitu teknik pengambilan sampel dari sejumlah populasi berdasarkan kriteria tertentu agar sampel yang terpilih sesuai dengan tujuan penelitian. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2024. Jumlah sampel yang diperoleh sebanyak 72 perusahaan non-keuangan yang memiliki skor ESG di database Morningstar Sustainalytics dan terdaftar di Bursa Efek Indonesia (BEI) tahun 2024. Sumber data yang digunakan dalam penelitian ini berasal dari situs resmi Bursa Efek Indonesia dan database Morningstar Sustainalytics. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data menggunakan analisis deskriptif dan analisis regresi linier berganda, serta memanfaatkan perangkat lunak SPSS 23 untuk mengolah data. Hasil analisis menunjukkan bahwa kinerja ESG, likuiditas, dan leverage tidak berpengaruh terhadap kinerja keuangan perusahaan. Temuan ini mengindikasikan bahwa faktor-faktor tersebut belum menjadi penentu utama dalam meningkatkan kinerja keuangan perusahaan non-keuangan di Indonesia pada periode penelitian. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur terkait ESG di Indonesia serta menjadi bahan pertimbangan bagi manajemen perusahaan dan investor dalam pengambilan keputusan strategis.Kata kunci: Kinerja ESG, CR, DER, ROA
The Role of Financial Access, Entrepreneurial Education, and Social Capital on SME Growth Wuryanti, Lestari; Golam, Mohamad Yusuf; Wangania, Diana; Tarandung, Christian
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.992

Abstract

This study examines the role of financial access, entrepreneurial education, and social capital in influencing SME growth. Small and Medium Enterprises (SMEs) play a critical role in economic development, yet many face significant barriers to sustainable expansion, particularly in terms of capital constraints, limited managerial capability, and weak business networks. Using a quantitative research design with a cross-sectional survey of 210 SME owners and managers, this study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. The results indicate that financial access, entrepreneurial education, and social capital all have positive and significant effects on SME growth. Among these variables, entrepreneurial education emerges as the strongest predictor, highlighting the central role of human capital in enhancing business performance. Furthermore, the findings reveal that entrepreneurial education partially mediates the relationship between financial access and SME growth, suggesting that financial resources generate greater impact when accompanied by managerial knowledge and skills. The structural model explains 67% of the variance in SME growth, demonstrating substantial explanatory power. These findings imply that SME development policies should adopt an integrated approach that combines improved financial inclusion, entrepreneurship education programs, and strengthened networking opportunities to foster sustainable business expansion. This study contributes to the literature by providing a comprehensive framework that integrates financial, human, and social capital perspectives in explaining SME growth.
Co-Authors Ade Suryani Nasution Afifah, Niken Dilla Agung Wibowo Agustiana, Rika Agustiana Alam, A. Aminullah Anita Anita Arnes Yuli Vandika Baehaqi Bambang Purwanto Dewi, Wuri Astamala DIAN FEBRIANTI DODY KURNIAWAN Eka Fitriani Erna Listyaningsih Euis Mufahamah Fatih, Muhammad Al Febrianti Febrianti Febrianty, Febrianty Ferani, Ferani Firayani Fitri, Cut Fitria, Arie Golam, Mohamad Yusuf Harold Kevin Alfredo Harun, Harmani Hasibuan, Kalijunjung Hermawan, Dessy Hermayana, Anis Iing Lukman Indriani, Wiewiek Irianto, Gunawan Joko Ariawan Kartika, Isma Khotimah, Ayyumi Khusnul Laurenza, Dinda Lestari, Febriana Dwi Lestari, Tria Lingga Ramadan, Arya Rama Mahesa, Valka Fajar Majid, Sugiarto Mandasari, Mesie Mas'ud, Biyan Naufal Mayasari, Nanny Muhammad Muhammad Mungkas, Ihfa Naufal, Faiz Akram Ahmad Nita Rahmawati, Nita Nurdiansyah, Ridho Nurlia, Risa Ohara, Muammar Revnu pangestu, alang Piya, Eni Okta Pramujati, Galih Iman Pratama, Bagas Putra Pratama, Reza Hardian Putri Novita Sari Putri, Fadillah Amanda Rahmawati, Hamida Nur Rahyono Rahyono Ramadhan, Elfin Lazuardi Rezania Agramanisti Azdy, Rezania Agramanisti Rino Rino Rizki Agung Wibowo Robani, Sholahuddin Rosalia, Olyvia Salsyabilla, Nyimas Dinda Sanjaya, Jeffry Alvian Saputra, Rengga Desca Sari, Nita Permata Sari, Sylvia Devita Suhara, Ade Sukawati, Aprilia Dwi Sya'ban, Gema Awal Syarief Hidayat Tarandung, Christian VAHERA, ANYELIR ALIYA Vani, Wulan Septio Wahid Wahid, Wahid Wangania, Diana Yonasari, Armita Zahara, Yeni