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All Journal Akuisisi : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Jurnal Ilmiah Edunomika (JIE) Jurnal Dharma Bhakti Ekuitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Moneta : Journal of Economics and Finance
Ramli, Rosmini
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penguatan Ekonomi Sirkular Melalui Edukasi Finansial dan Penentuan Harga Pokok Produksi (HPP) bagi Kelompok Pengolah Sampah di Kota Cimahi Komara, Esi Fitriani; Sembiring, Ferikawita Magdalena; Yulianti, Eka; Paramita, Veronika Santi; Desmiza, Desmiza; Abdurohim, Abdurohim; Ramli, Rosmini; Simatupang, Frido Saritua; Irfan, Mohamad; Susyani, Novi; Wigantini, Ghea Revina
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.21512

Abstract

Background: Rendahnya pemahaman terhadap pengelolaan keuangan usaha, khususnya dalam penentuan Harga Pokok Produksi (HPP) pada produk olahan sampah menyebabkan kesulitan dalam menentukan harga jual yang tepat dan berkelanjutan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi finansial pelaku usaha olahan sampah melalui pelatihan dan pendampingan edukasi finansial berbasis partisipatif. Metode: Kegiatan edukasi ini berupa pelatihan dengan metode ceramah dan latihan yang diberikan kepada 84 responden. Kegiatan dilaksanakan pada 22 Juli 2025 di Aula Kelurahan Melong, Kecamatan Cimahi Selatan, Kota Cimahi. Hasil: Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap konsep HPP dan nilai ekonomi sampah. Sebanyak 94% peserta memahami bahwa sampah memiliki nilai jual, 85% peserta memahami konsep HPP dan cara menghitungnya, serta 85% mampu menentukan tiga komponen utama dalam perhitungan HPP. Kesimpulan: Kegiatan ini berhasil meningkatkan kesadaran finansial dan kemampuan pengelolaan biaya produksi masyarakat, sehingga usaha olahan sampah dapat dikelola secara lebih efisien, profesional, dan berkelanjutan.
Determinants of Financial Performance in Indonesia’s Renewable Energy Sector: The Interplay of Green Financing, Capital Expenditure, and Leverage Alwani; Ramli, Rosmini
Moneta : Journal of Economics and Finance Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i2.1251

Abstract

This research investigates how green bonds, green investment, capital expenditure, and leverage influence the financial performance of renewable energy firms listed on the Indonesia Stock Exchange between 2022 and 2024. The study is driven by the escalating challenge of global climate change, where the energy sector remains the largest source of greenhouse gas emissions. This situation has accelerated the transition toward renewable energy, accompanied by a consistent decline in return on assets among renewable energy companies. The novelty of this work lies in its simultaneous examination of four financial and sustainability variables within a single empirical framework applied to Indonesia’s renewable energy industry. The sample comprises 21 renewable energy firms selected through purposive sampling based on continuous listing status, availability of complete financial data, and sustainability disclosure during the observation period, observed over a three-year period. A quantitative method was employed, with panel data regression analysis conducted using EViews 13. The results of partial testing reveal that both green bonds and leverage exert a negative impact on financial performance, while green investment and capital expenditure show no significant effect. These findings underscore the short-term financial considerations associated with green financing and capital structure decisions during the energy transition, and offer empirical insights into the short-term financial implications of green financing and capital structure decisions in Indonesia’s renewable energy sector.
Co-Authors Abdurohim Abdurohim, Abdurohim Adityadarma, Pandu Alwani Amalia, Sofiatunnisa Desmiza, Desmiza Eka Yulianti Esi Fitriani Komara, Esi Fitriani Evangalista, Leni Fardani S., Faisal Ferikawita M. Sembiring Ghea Revina Wigantini Linda Linda Maharani, Jessica Mohamad Irfan, Mohamad Nuraghnia, Fina Paramita, Veronika Santi Rachmat, Aam Rian Hidayat Rizki, Nurwandi Faisal Simatupang, Frido Saritua Susyani, Novi Ufairoh, Zihan Aqilah Widianti, Debora Amelia