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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M)
Hendarmin, RM Rum
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Economics, Econometrics & Finance Education Social Sciences

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Peningkatan pengetahuan akuntansi untuk usaha kecil pedesaan Hendarmin, RM Rum; Putra, Mgs. Prima Darma
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 4 (2024)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v5i4.22244

Abstract

Usaha kecil di pedesaan sering menghadapi berbagai tantangan dalam mengelola keuangan mereka secara efektif. Salah satu kendala utama adalah kurangnya pengetahuan akuntansi yang memadai. Penelitian ini bertujuan untuk meningkatkan pengetahuan akuntansi bagi pelaku usaha kecil di pedesaan melalui program pelatihan yang terstruktur. Metode yang digunakan dalam penelitian ini meliputi survei awal untuk mengidentifikasi tingkat pengetahuan akuntansi, pelatihan berbasis modul, dan evaluasi pasca pelatihan untuk mengukur peningkatan pengetahuan. Hasil penelitian menunjukkan bahwa program pelatihan ini berhasil meningkatkan pemahaman peserta tentang prinsip-prinsip dasar akuntansi, pengelolaan laporan keuangan, dan pencatatan transaksi. Peningkatan pengetahuan akuntansi ini diharapkan dapat membantu pelaku usaha kecil dalam membuat keputusan keuangan yang lebih baik, meningkatkan efisiensi operasional, dan pada akhirnya meningkatkan keberlanjutan usaha mereka. Hasil evaluasi menunjukkan bahwa peserta mampu memahami dan menerapkan konsep-konsep dasar akuntansi dengan lebih baik dibandingkan sebelum pelatihan. Selain itu, pendampingan yang dilakukan secara berkala juga membantu peserta dalam mengaplikasikan pengetahuan yang telah mereka peroleh ke dalam pengelolaan usaha mereka sehari-hari. Peserta melaporkan bahwa mereka merasa lebih percaya diri dalam mencatat transaksi, membuat laporan keuangan, dan mengambil keputusan finansial yang lebih baik.
Sustainability Disclosure as a Mediation between Green Accounting and Corporate Performance Pebriani, Reny Aziatul; Hendarmin, RM Rum; Lestari Setia Ningrum, Ayu
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5768

Abstract

This study examines the effect of green accounting on company performance, considering sustainability disclosure as a mediating variable. Green accounting practices refer to companies' efforts to integrate environmental aspects into financial reporting systems and strategic decision-making processes. However, previous studies have shown mixed results regarding the direct effect of green accounting on company performance. Therefore, sustainability disclosure is considered important in strengthening this relationship because it communicates corporate responsibility to stakeholders. This study uses a quantitative approach with secondary data from the annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis technique is structural equation modeling (SEM) based on partial least squares (PLS). Green accounting variables are measured based on environmental cost, environmental investment, and energy efficiency indicators. Sustainability disclosure uses GRI (Global Reporting Initiative) standards, and company performance is measured using ROA (return on assets), ROE (return on equity), and company value (Tobin’s Q) indicators. The results indicate that green accounting significantly positively affects sustainability disclosure, which significantly mediates the relationship between green accounting and corporate performance. These findings suggest that sustainability disclosure can enhance the value of green accounting practices and positively impact overall performance. These findings have practical implications, suggesting that companies should improve the quality of their sustainability reports as part of their long-term business strategy. Keywords: Green Accounting, Sustainability Disclosure, Company Performance.
Co-Authors Lestari Setia Ningrum, Ayu Pebriani, Reny Aziatul Putra, Mgs. Prima Darma