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All Journal EKONOMIS : Journal of Economics and Business Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) KARYA: Jurnal Pengabdian Kepada Masyarakat JPPE : Jurnal Perencanaan & Pengembangan Ekonomi
Salamah, Robiatus
Universitas Sunan Gresik
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Penerapan Akuntansi Lingkungan pada Industri Tempe Sanan Malang Robiatus Salamah; Endah Susilowati
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.910

Abstract

The issue of environmental pollution continues to be everyone’s concern and arises as a result of the production process of a company or industry, so companies are expected to apply environmental accounting as a form of concern for the environment, which will provide benefits to users and society. Industries and companies are required to be able to protect their environment, not only to take advantage of it. The goal of this research is to discover how the use of environmental accounting serves as a form of effort in preventing waste pollution in the Tempe Industry Sanan Malang. The approaches and data collection techniques used in this study were a qualitative interpretive approach and direct interviews with the head of the waste management section and the accounting department related to the waste management costs incurred. The data used in this research comes from intervew documentation. The results of the study show that the Tempe Industry Sanan Malang has carried out its waste management well, as evidenced by the results of waste management in several innovative products to lift the economy of the surronding community as well as maintain business continuity in the midst of increasingly fierce competition. In addition, the Tempe Industry Sanan Malang has indirectly implemented environmental accounting, but not in its entirety. The industry has incurred costs related to waste management, such as the cost of recycling waste, the cost of purchasing the epidermis, the cost of milling, labor costs, etc. But there is still no separate bokkeeping; the industry sometimes only records the cost incurred, and only in a simple way. With this researc, it is hoped that the Tempe Industry Sanan Malang will implement environmental accounting even better.
MEMBEDAH MAKNA GREEN ACCOUNTING DI MATA PELAKU UMKM: STUDI FENOMENOLOGI PADA SENTRA INDUSTRI KERIPIK TEMPE SANAN DI KOTA MALANG Robiatus Salamah
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 2 (2025): DESEMBER 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i2.5458

Abstract

This study aims to explore and deeply understand the meaning of green accounting (environmental accounting) from the perspective of Micro, Small, and Medium Enterprises (MSMEs) in the Sanan Tempe Chips Industrial Center, Malang City. The research focuses on how craftsmen interpret financial sacrifices and waste management practices in maintaining business sustainability. Although green accounting is theoretically often perceived as difficult to implement by small business actors, this study seeks to capture the essence of the phenomenon through the lived experiences of MSME actors. A qualitative method with a phenomenological approach was employed. Data were collected through in-depth interviews, participatory observation, and documentation involving four key informants who are tempe chip business owners in the Sanan area. The findings reveal three main dimensions in the interpretation of green accounting: (1) accounting as social harmony (tepo seliro), where environmental costs are perceived as social investments to maintain comfort and harmony among community members; (2) collective accounting through community associations (paguyuban), reflecting shared environmental responsibility based on mutual cooperation; and (3) the spiritual dimension (barokah), in which waste utilization and adherence to customary values are understood as expressions of gratitude and efforts to attain economic blessing with spiritual value. These findings indicate that for MSMEs in Sanan, green accounting is not merely understood as a financial recording process, but as a business practice that integrates economic, social, cultural, and spiritual values. Therefore, this study recommends the development of green accounting standards that are more humanistic, contextual, and adaptive to the cultural characteristics of Indonesian MSMEs to support holistic business sustainability.
Forging Excellence Amid Transition: The Moderating Effect of Green Innovation on the Financial Performance of Coal-Fired Power Plants (PLTU) in Indonesia Affardi, Chirmala Wisnu Permata; Salamah, Robiatus; Taufiqurrahman, Mohammad Aviciena; Izza, Risa Aulia; Rivera, Hofifah
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7031

Abstract

This study analyzes the moderating role of green innovation in the relationship between environmental pressure and the financial performance of Coal-Fired Power Plants (PLTU) in Indonesia. Amid an increasingly inevitable energy transition, the coal-fired power plant industry, which accounts for approximately 60% of the nation’s generating capacity and is responsible for nearly 40% of greenhouse gas emissions faces multidimensional pressure from regulators, investors, and the public. This study employs a qualitative approach using a case study design focused on PT IPL. Data were collected through in-depth interviews with the Finance Manager, Environmental Manager, and local residents living near the Coal-Fired Power Plant (PLTU), supported by document analysis and field observations. The research findings indicate that green innovation serves as a significant moderating variable in transforming environmental costs into sustainable economic value. Investments in pollution control technologies, biomass co-firing programs, and improvements in thermal efficiency do indeed reduce short-term profit margins. Investments in pollution control technology, biomass co-firing programs, and improvements in thermal efficiency do indeed put pressure on short-term profit margins. However, green innovation mitigates this relationship through three main channels, namely enhanced reputation, which expands access to sustainable financing at competitive interest rates; strengthened investor confidence, which increases corporate value; and enhanced social legitimacy, which reduces the risk of conflict and operational disruptions. Companies that integrate green innovation into their core business strategies through transparent reporting and proactive communication demonstrate greater financial resilience. This study concludes that green innovation is a strategic variable that moderates the transformation of environmental challenges into competitive advantages; thus, a company’s ability to leverage it will determine its success in balancing short-term profitability and long-term sustainability in the era of energy transition.
CERDAS FINANSIAL, ANTI GALAU: PENDAMPINGAN LITERASI KEUANGAN BAGI GENERASI Z DI ERA KEUANGAN MODERN Mohammad Aviciena Taufiqurrahman; Robiatus Salamah; Diani Widiastuti; Permata Kardina Putra; Chirmala Wisnu Permata Affardi
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan keuangan merupakan salah satu pemicu overthinking, khususnya pada generasi muda yang memerlukan perhatian serius. Tanpa adanya bekal manajemen keuangan yang mumpuni, Generasi Z rentan terjebak dalam masalah finansial yang berujung pada tekanan psikologi atau “galau’ finansial. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman tentang manajemen keuangan, bagi siswa SMA melalui pendekatan edukasi interaktif yang meliputi pemaparan materi, diskusi kasus, simulasi pengelolaan keuangan pribadi, serta pendampingan penggunaan instrumen keuangan digital yang aman dan bertanggung jawab. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai literasi pengelolaan keuangan dan mampu membentuk pola pikir untuk memilih prioritas antara keinginan dan kebutuhan.
Co-Authors Chirmala Wisnu Permata Affardi Chirmala Wisnu Permata Affardi Diani Widiastuti Fitria Budi Utami Izza, Risa Aulia Mohammad Aviciena Taufiqurrahman Nuryeti Nuryeti Permata Kardina Putra Rivera, Hofifah Rosa Nikmatul Fajri Tita Agustini Widya Erliana Putri Yeni Rahayu Yuli Chomsatu Samrotun