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All Journal Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Surya Masyarakat Media Mahardhika Jurnal Informatika Global Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Riset Terapan Akuntansi Abdimas Universal Jurnal Abdimas Mandiri Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Surya Masyarakat Economics and Digital Business Review International Journal of Community Service & Engagement Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Golden Ratio of Auditing Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Innovative: Journal Of Social Science Research
Pebriani, Reny Aziatul
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Program Penguatan Literasi Keuangan bagi Pengurus Koperasi untuk Mendorong Keberlanjutan Usaha Anggota Meiriasari, Vhika; Pebriani, Reny Aziatul; Aziatul Pebriani, Reny
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 4 (2025): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/xntdc174

Abstract

Koperasi Merah Putih di Desa Rejodadi mengalami stagnasi operasional selama beberapa tahun akibat rendahnya literasi keuangan pengurus, ketiadaan sistem pembukuan, dan lemahnya tata kelola. Program pengabdian masyarakat ini bertujuan memperkuat literasi keuangan pengurus sebagai fondasi reaktivasi koperasi dan keberlanjutan usaha anggota. Metode yang digunakan adalah pendekatan pemberdayaan partisipatif melalui pelatihan teknis, simulasi pembukuan, dan penyusunan SOP tata kelola. Hasil evaluasi melalui pre-test dan post-test menunjukkan peningkatan signifikan pada pemahaman literasi keuangan pengurus dari rata-rata 30–40% menjadi 80–90%. Sebanyak lima orang pengurus kini memiliki kompetensi teknis dalam menyusun laporan keuangan sederhana, dengan satu operator khusus yang terlatih mengelola sistem digital berbasis Excel. Capaian program mencakup ketersediaan buku kas harian, laporan arus kas bulanan, dan rekapitulasi simpanan anggota yang sebelumnya tidak terdokumentasi. Selain peningkatan kapasitas internal, program ini berhasil memulihkan kepercayaan publik yang dibuktikan dengan adanya 27 warga yang menyatakan minat kembali menjadi anggota aktif. Keberhasilan reaktivasi ini juga didukung dengan terbentuknya dokumen SOP simpan pinjam dan struktur organisasi yang jelas. Program ini menyimpulkan bahwa penguatan literasi keuangan sebesar 50% secara efektif mampu mengubah status koperasi dari tidak berjalan menjadi siap beroperasi kembali. Fondasi kelembagaan yang kuat ini membuka peluang besar bagi penguatan ekonomi lokal berbasis koperasi di Desa Rejodadi. Financial Literacy Strengthening Program for Cooperative Administrators to Encourage Members' Business Sustainability Abstract The Merah Putih Cooperative in Rejodadi Village has experienced operational stagnation for several years due to low financial literacy among its administrators, the absence of an accounting system, and weak governance. This community service program aims to strengthen the financial literacy of administrators as a foundation for reactivating the cooperative and ensuring the sustainability of its members' businesses. The method used is a participatory empowerment approach through technical training, bookkeeping simulations, and the development of governance SOPs. Evaluation results through pre-tests and post-tests show a significant increase in the managers' understanding of financial literacy from an average of 30-40% to 80-90%. Five administrators now have the technical competence to compile simple financial reports, with one specially trained operator managing an Excel-based digital system. The program's achievements include the availability of daily cash books, monthly cash flow reports, and a recapitulation of member deposits that were previously undocumented. In addition to improving internal capacity, the program succeeded in restoring public trust, as evidenced by 27 residents expressing interest in becoming active members again. The success of this reactivation was also supported by the creation of loan and savings SOP documents and a clear organizational structure. The program concluded that a 50% increase in financial literacy was effective in changing the status of the cooperative from non-operational to ready to resume operations. This strong institutional foundation opens up great opportunities for strengthening the cooperative-based local economy in Rejodadi Village.
Integration of Green Accounting, Sustainability Disclosure, and Stakeholder Engagement on Company Performance Ningrum, Ayu Lestari Setia; Hendarmin, Rum; Pebriani, Reny Aziatul
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.1855

Abstract

This study analyzes the effects of green accounting integration, sustainability disclosure, and stakeholder engagement on company performance in the basic and chemical sectors listed on the Indonesia Stock Exchange during 2019-2023. Data were collected from 10 companies that consistently published sustainability reports for 5 years, yielding 50 report samples. Data analysis used multiple linear regression to test the effect of each variable. The results showed that green accounting integration had no effect on company performance with a significance value of 0.154 (>0.05). Sustainability disclosure also did not affect company performance, with a significance value of 0.824 (>0.05). Meanwhile, stakeholder engagement had an effect on company performance with a significance value of 0.001 (<0.05). Simultaneously, the three variables had a significant effect on company performance, with a significance value of 0.006 (<0.05) and an F table of 2.806, indicating that F count > F table (4.733 > 2.806), suggesting that the independent variables could explain variations in company performance. This research provides empirical evidence that sustainability practices such as green accounting and sustainability disclosure can improve company performance. However, stakeholder engagement requires a more integrated strategic approach to achieve significant impact. These results can guide company managers in designing effective sustainability policies.
The Impact of Sustainability Information Disclosure and Environmental, Social, and Governance (ESG) Performance on Sustainability Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2023 Thohira, Elisa Khansa; Hendarmin, RM. Rum; Pebriani, Reny Aziatul
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3666

Abstract

This research analyzes the influence of Sustainability Information Disclosure and Environmental, Social, and Governance (ESG) Performance on Sustainability Risk in banking companies in Indonesia. This research uses secondary data from annual reports and sustainability reports of banks listed on the Indonesia Stock Exchange for the 2020–2023 period. The sampling technique used purposive sampling, so that 17 companies were obtained with a total of 68 observations. The sustainability disclosure variable is measured using the ESG Disclosure Index, ESG performance is measured through the E–S–G composite score, and sustainability risk is calculated using the Z Score Normalization method. Data analysis was carried out using multiple linear regression. The research results show that sustainability disclosure and ESG performance have a significant effect on sustainability risk, both partially and simultaneously. These findings indicate that improving the quality of sustainability disclosures and ESG performance contributes to reducing sustainability risks in the Indonesian banking sector.
Co-Authors Alfinaumi, Audi Anastasya, Miftha Andi Irawan Aprilia, Ina Aprillia, Ina Aris Munandar Aryani, Reny Aziatul Pebriani, Reny Aziz, Muhammad Ichsan Azizah, Tyara Nur Chandra, Icha Efelyn, Ravena Frastuti, Melia Ghina, Aliah Haisyah, Nurul Hakim, Malik Hendarmin, RM Rum Hendarmin, RM. Rum Hendarmin, Rum Karaihandak, Wiradinata Kospa, Herda Sabriyah Dara Lesi Hertati, Lesi Lestari Setia Ningrum, Ayu Lestari, Dinda Lili Syafitri, Lili M. Nurkholis Maleha, Nova Yanti Meihazura, Yulita Meiriasari, Vhika Merdekawati, Eka Metaness, Putri NI Wayan Priscila Yuni Praditya Ningrum, Ayu Lestari Setia Nur Aini Nurkholis, Kgs. M. Permata, Lukita Tri Putri, Alya Salsa Putri, Andini Utari Putri, Wina Nadia Rafika Sari Rahmadhani, Rahmadhani Rira, Adin Dana Rizki, Sutra Meilani RM. Rum Hendarmin Roswaty, Roswaty Sabillah, Annisa Sari, Ranti Puspita Sayadi, Muhammad Hamdan Simarmata, Jasman Siti Komariah Hildayanti, Siti Komariah Suryati Suryati Tetra, Arapas Thohira, Elisa Khansa Tien Yustini, Tien Tirta Jaya Jenahar, Tirta Jaya Triyani, Nina Eka Veronica, Meilin Zafitry, Herlin