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All Journal Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Balance : Jurnal Akuntansi dan Manajemen
Lonto, Miryam Pingkan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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SOCIALIZATION AND EXAMINATION OF TREASURE MANAGEMENT AT GMIM MUSAFIR KLEAK MANADO Lonto, Miryam Pingkan; O. Rengku, Jeffry
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 2 (2023): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i2.1622

Abstract

Management treasury church is something important in a church service, because urgent for accountability to congregation or people. The newly elected treasurers or deacons come from diverse educational backgrounds. Only few treasurers or deacons have knowledge related with management finance specifically treasury church. Based on this background, this activity was carried out to provide an understanding of treasury managers at GMIM Musafir Kleak in accordance with the GMIM church order and improve the ability of treasury managers at GMIM Musafir Kleak in the aspects of recording, depositing, and reporting in accordance with GMIM church order. The activity was carried out in two stages, the first stage was socialization regarding treasury management in accordance with church regulations. The second stage is an examination of the treasury manager at GMIM Musafir Kleak. The results of this activity greatly impacted the treasurers and deacons, because they gained an understanding of how to properly record and manage the congregation's finances in accordance with church regulations. Recommendations have also been given for improving treasury management regarding financial management which is expected to have an impact on improving services at GMIM Musafir Kleak.
SOCIALIZATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES FOR STUDENTS OF SENIOR HIGH SCHOOL KRISTEN IRENE MANADO Lonto, Miryam Pingkan; Tangkau, Jaqueline
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2529

Abstract

This Community Service activity aims to provide accounting knowledge and preparation of financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) to high school students. Irene Christian High School students are prospective S1 Accounting students and also business actors so it is necessary to provide socialization regarding the preparation of financial statements in accordance with SAK EMKM, so that they already have broad insight when opening a business and are ready to follow further undergraduate studies. This activity is in the form of presentations and questions and answers by lecturers and S1 Accounting students of Universitas Negeri Manado who at that time were conducting Real Work Lectures (KKN) at the location of the school. The benefits obtained by students include previously not knowing about financial accounting standards, after participating in this activity they already know that small businesses must also make financial reports in accordance with standards, which makes it easier to access capital at financial institutions.
Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Pertambangan) Lonto, Miryam Pingkan; Guratji, Ludiantri Lowimski; Watung, Sjeddie Rianne
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1158

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari penerapan Green Accounting dan kinerja lingkungan terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Metode penelitian yang digunakan ialah penelitian kuantitatif dengan pendekatan kausalitas.  Data dianalisis dengan regresi data panel. Jumlah sampel yang diperoleh setelah menggunakan purposive sampling sebanyak 10 perusahaan. Alat analisis yang digunakan adalah stata 19. Teknik uji model yang digunakan yaitu random effect model. Hasilnya menunjukkan bahwa variable green accounting yang diproaksikan dengan rasio biaya lingkungan berpengaruh negatif terhadap kinerja keuangan perusahaan pertambangan dengan Tingkat signifikansi sebesar 0,004<0,05. Dan juga hasil pengujian yang telah dilakukan, menunjukkan bahwa variabel kinerja lingkungan yang diproaksikan melalui peringkat PROPER tidak berpengaruh terhadap kinerja keuangan perusahaan pertambangan dengan Tingkat signifikansi sebesar 0,140>0,05. Hasil temuan mengimplikasikan bahwa Perusahaan tambang lebih mengutamakan semua pihak yang terlibat dan terdampak dari kegiatan yang dilakukan perusahaan dalam hal ini masyarakat dan lingkungan, daripada kinerja keuangan Perusahaan. Temuan ini mendukung teori Triple Bottom Line.    This study aims to analyze the effect of Green Accounting and Environmental Performance on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The research method used is quantitative research with a causality approach. The data is analyzed using panel data regression. The results show that the green accounting variable, which is projected using the environmental cost ratio, has a negative effect on the financial performance of mining companies. The test results also show that the environmental performance variable, which is projected through the PROPER ranking, has no effect on the financial performance of mining companies. The findings imply that mining companies prioritize all parties involved and affected by the company's activities, in this case the community and the environment, over the company's financial performance. These findings support the Triple Bottom Line theory.   
Co-Authors Guratji, Ludiantri Lowimski Jaqueline E.M Tangkau O. Rengku, Jeffry Sjeddie Watung