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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Widiyaningsih, Vitalis Ari
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Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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GREEN ACCOUNTING AND SUSTAINABLE PERFORMANCE OF SURAKARTA RESIDENCY GO-FOOD CULINARY MSMEs: MODERATING FINANCIAL PERFORMANCE Kurniawati, Fransisca Roosiana; Widiyaningsih, Vitalis Ari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16122

Abstract

Culinary SMEs in Surakarta experienced a 15% growth in 2023 (Arthur, Abanis, etc, 2013). SMEs have an environmental impact because they create waste. Economic development needs to be sustained. Sustainability consists of people, planet, and profit (Hidayat, 2020). (Rabbi, 2021)). Green accounting helps SMEs reduce their environmental footprint. Green accounting practices meet the demands of social responsibility and competitive advantage (Raydiant, 2021), (Agwu, 2014), (Naala, 2017). (Riduwan, 2018). Sustainabil- ity is influenced by financial performance (Giyanti, 2018), as seen from revenue and asset manage- ment (Agustina, 2014), (Maulita, 2020), (Nasir, 2015), (Aris, 2022) and (Clarkson, 2011). Sustainability is influenced by innovation, so the object of the research is MSMEs. The problem formulation is how the implementation of green accounting in Go-Food culinary MSMEs, and to determine whether financial performance affects business sustainability. The purpose of this research is to explore financial performance in mediating the influence of green accounting on sustainable performance in Go-Food culinary. The data collection method used in this research is the survey method. The data processing method involves observation, interviews, and litera- ture review. This research uses data analysis with SmartPLS software. The result of this study is that green accounting does not affect financial performance, green accounting does not affect sustainable performance, and financial performance positively affects per- formance sustainability. The implications of this research include that culinary SMEs need education on the importance of green accounting. Future researchers can explore the factors influencing the sustainability of culinary SMEs affiliated with Go-Food. Keywords: Green Accounting; Sustainable Performance; Culinary SMEs; Go-Food; Financial Performnace
Digitalisasi Akuntansi dan Pemasaran: Langkah Strategis Peningkatan Omset dan Branding Lempeng Petani Singkong Wonogiri Widiyaningsih, Vitalis Ari; Dwiyani, Titik; Yulianto, Bagas Dwi
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat: In-Progress
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i2.5709

Abstract

Kelompok Tani Makaryo Tani di Dusun Cengklok, Kecamatan Ngadirojo, Kabupaten Wonogiri, memiliki potensi unggulan berupa produk olahan lempeng singkong. Permasalahan utama mitra meliputi proses produksi manual, keterbatasan strategi pemasaran, belum optimalnya pencatatan biaya, serta keterbatasan legalitas dan branding produk. Melalui pendekatan community development, program ini berfokus pada pemanfaatan potensi lokal yang telah ada dengan intervensi teknologi dan pelatihan. Kegiatan yang dilakukan meliputi pendampingan perhitungan harga pokok produksi, pelatihan pemasaran digital  melalui  media  sosial  dan  website,  penguatan  branding  dengan  desain  kemasan dan stiker, serta fasilitasi legalitas berupa sertifikasi Halal. Selain itu, bantuan mesin produksi diberikan untuk meningkatkan efisiensi dan konsistensi kualitas produk. Hasil program menunjukkan adanya peningkatan kapasitas mitra dalam manajemen usaha, pemasaran digital, serta legalitas produk.  Pembentukan organisasi dengan branding Lempi-Go dan serah terima teknologi menjadi bentuk keberlanjutan program agar mitra mampu mengelola usaha secara mandiri.  Dengan demikian, PkM ini berhasil mendorong transformasi usaha tradisional menuju agribisnis berbasis digital yang lebih kompetitif dan berkelanjutan.
Co-Authors Bagas Dwi Yulianto dwiyani, titik Kurniawati, Fransisca Roosiana