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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana International Journal of Economics, Business and Accounting Research (IJEBAR) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Economics (IJEC) Journal of Economics Business Finance and Accounting
Widiyaningsih, Vitalis Ari
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Arts Computer Science & IT Economics, Econometrics & Finance Environmental Science 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
The Influence of Financial Performance, Environmental Performance, and Governance on Sustainability Reporting: The Moderating Role of Public Demand Dwiyani, Titik; Sedjati, Dwi Poetra; Widiyaningsih, Vitalis Ari; Budiwidjojo Putra, Alfa Santoso
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1546

Abstract

This study examines the relationship between financial performance, environmental performance, and corporate governance on sustainability disclosures (sustainability reports). Financial performance is measured using liquidity, solvency, and profitability, where as environmental performance is measured using environmental costs and the PROPER rating achieved by the company. The corporate governance variable in this study was measured through independent commissioners, audit committees, and institutional ownership. The dependent variable is sustainability disclosure (sustainability reports). This study uses a population and sample of non-cyclical sector companies that published financial statements and sustainability reports from 2021 to 2023. The sample was selected using stratified random sampling, resulting in 135 companies meeting the research criteria. Data analysis employed classical assumption testing and hypothesis testing using the least-squares method. The findings indicate that financial performance, environmental cost-related performance, and institutional ownership significantly influence sustainability reporting. In contrast, PROPER-based environmental performance, independent commissioners, and audit committees did not have a significant effect. The moderating variable, community/media pressure, did not moderate the relationship between the independent and dependent variables. These findings serve as a reference for encouraging better corporate governance practices to support environmental sustainability, thus fostering harmony in environmental preservation
Pengaruh Profitabilitas, Leverage, Komisaris Independen, dan Tipe Industri Terhadap Pengungkapan Sukarela Nurmalitasari, Anneke; Widiyaningsih, Vitalis Ari
Journal of Economics Business Finance and Accounting Vol. 1 No. 2 (2023): Journal of Economics Business Finance and Accounting
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jebfa.v1i2.2136

Abstract

This study aims to find out the results of the Voluntary Disclosure Analysis in terms of Profitability, Independent Commissioners, Leverage and Industry Type in consumer goods sector companies listed on the IDX in 2018-2022. Sampling technique from secondary data. Secondary data is data obtained by researchers from various existing sources. The number of companies that were sampled was 37 companies. The analytical method used is multiple linear regression analysis which is processed using the SPSS ver. 25 to be able to test the independent variables on the dependent variable. The results of research hypothesis testing show that the profitability variable has a negative and significant effect on voluntary disclosure, while independent commissioners and leverage have a positive and significant effect on voluntary disclosure. Meanwhile, in the dummy regression, industry type as proxied by profile has a positive effect on voluntary disclosure.
ANALISIS MULTIATRIBUT ATTITUDE MODEL SEBAGAI STRATEGI MENYIAPKAN INOVASI, COMMERCE DAN PENGELOLAAN KEUANGAN EKONOMI KREATIF INDUSTRI KULINER DI SURAKARTA Remon Gunanta; Widiyaningsih, Vitalis Ari
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3742

Abstract

The city of Surakarta as a center for the creative economy has enormous cultural wealth and creative people. However, the challenge for the creative economy is that many creative economies are still on a micro scale, where understanding and experience in innovation, commerce and management are still low. The aim of this research is to determine the readiness of creative economy actors in the culinary sub-sector in the city of Surakarta in carrying out innovation, commerce and financial management. This research also produces strategic input to produce better performance. The type of research is descriptive research, while the research method used is the Multiattribute Attitude Model (MAM). The research results show that creative economy actors in the culinary sub-sector are very ready to carry out innovation, commerce and financial management. Meanwhile, SWOT analysis can provide strategic input for the development of innovation, commerce and financial reporting.
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 Alfa Santoso Budiwidjojo Putra Bagas Dwi Yulianto dwiyani, titik Kurniawati, Fransisca Roosiana Nurmalitasari, Anneke Remon Gunanta Sedjati, Dwi Poetra