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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Telaah dan Riset Akuntansi Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Kebijakan dan Administrasi Publik Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Agregat: Jurnal Ekonomi dan Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah JIAI (Jurnal Ilmiah Akuntansi Indonesia) Journal of Tropical Marine Science Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Al-Mal:Jurnal Akuntansi dan Keuangan Islam Indonesia Berdaya Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Nekton Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Pada Masyarakat Guna Sewaka Buletin SWIMP National Multidisciplinary Sciences JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Abdimas Independen Jurnal Pengabdian dan Pemberdayaan Banyuwangi Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI eJEBA JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Carbon Emissions and Climate Change Disclosure in Low-Carbon Companies in Indonesia Krisnina Maharani Putri Baiq; Ely Windarti Hastuti; Animah; Ulaya Fitriani Baiq
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23282

Abstract

This study aims to understand how Low Carbon Leader companies integrate sustainability aspects, specifically carbon emission disclosure, climate change disclosure, environmental performance, and their impact on company value. The population used in this study consists of all companies listed in the Low-Carbon Leader Index on the Indonesia Stock Exchange, selected using a purposive sampling approach, comprising 24 companies with a 3-year mandate period (2022-2024). This study uses a quantitative approach, with panel data regression analysis processed using E-views software version 12. The results of this study indicate that carbon emission and climate change disclosures have a negative effect on company value, and only environmental performance has a positive effect on the company value of low-carbon leader companies. This finding supports the legitimacy theory in explaining the relationship between environmental performance and capital market reactions. Investors respond more to substantive legitimacy reflected in real and measurable environmental performance, such as through the PROPER rating, compared to symbolic environmental disclosures. Practically, this study's findings have implications for how investors and companies consider and evaluate the size and indicators of environmental issues as important considerations for future corporate sustainability initiatives
The Influence of Sales Growth, ROE, and Size on Corporate Social Responsibility Animah Animah; Elin Erlina Sasanti; Bambang Bambang
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 6 No 1 (2020): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v6i1.127

Abstract

Corporate Social Responsibility (CSR) is a series of corporate actions that appear to improve social products, expand the reach of the company beyond the explicit economic interests of the company, with the consideration that such actions are not required by law. This study aims to determine the effect of sales growth, Return on Equity, and Size on CSR. CSR in this study is measured by two approaches, namely CSR based on accrual basis (assumed CSR) and CSR based on cash basis (CSR fulfillment). This research wasconducted at companies listed on the Indonesia Stock Exchange in 2015-2017. The results showed that sales growth, Return on Equity and size did not affect the assumed CSR. However, the results of the study also showed that company size has influence on CSR fulfillment, while sales growth and ROE do not have an influence on CSR fulfillment.
Pengaruh CSR dan GCG Terhadap Profitabilitas Elin Erlina Sasanti; Animah Animah; D.Tialurra Della Nabila
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.297

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) terhadap profitabilitas. Penelitian dilakukan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Teknik sampling yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 103 perusahaan. Data diperoleh dari laporan tahunan maupun laporan CSR yang dipublikasikan di website BEI yaitu www.idx.co.id. Hasil analisa data yang dilakukan dengan menggunakan Partial Least Square menunjukkan bahwa CSR tidak berpengaruh terhadap profitabilitas sedangkan GCG berpengaruh terhadap profitabilitas. Secara teoritis, penelitian ini mengkonfirmasi hasil penelitian terdahulu dan Teori Agensi dalam hal pentingnya peranan GCG dalam pengelolaan perusahaan untuk mengurangi masalah keagenan antara investor sebagai prinsipal dengan manajer sebagai agen. Selain itu, hasil penelitian mengimplikasikan bahwa perusahaan manufaktur di Indonesia belum sepenuhnya melaksanakan CSR yang dapat dilihat dari pengungkapan CSR dalam laporan tahunan maupun laporan CSR terpisah, sehingga tidak mempengaruhi profitabilitas. Sementara itu, hasil penelitian mengimplikasikan pelaksanaan GCG di perusahaan manufaktur telah dilaksanakan dengan memadai sehingga dapat mempengaruhi profitabilitas perusahaan.
Penentuan Harga Normatif pada Kegiatan Operasional Pihak Ketiga Cleaning Service di Uptd Blud RSUD Kabupaten X Elin Erlina Sasanti; I Nyoman Nugraha Ardana Putra; Saipul Arni Muhsyaf; Animah Animah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.424

Abstract

UPTD BLUD RSUD Regency X is one of the UPTDs that has been in the form of a Regional Public Service Agency (BLUD) where some of its operational activities use the services of third parties. One of the operational activities that use third parties is cleaning service (CS) whereas, with the end of the hospital's work contract with the previous third party, there is a need for comprehensive analysis and calculation to assess the feasibility of the price of providing services offered by third parties, especially before the contract took place and signing of a new employment contract completed. This research is carried out using applied research. Using economic analysis, this research focuses on providing recommendations on normative prices that are feasible to be applied in the procurement of cleaning services. Based on data analysis from the results of experiments and field observations, three alternative cost results were obtained as a basis for determining the amount of contract value to third parties related to cleaning services. The difference between these three alternative costs lies in the amount of labor required so that it has an impact on the number of costs that will be incurred per month. This study recommends optimizing the number of workers and providing Standard Operating Procedures (SOPs) for the suitability of specifications and the use of tools and materials in order to achieve operational cost efficiency for UPTD BLUD RSUD Regency X.
LITERASI KEUANGAN, PERILAKU MENABUNG DAN PERILAKU KONSUMTIF DAN PERILAKU MENABUNG MAHASISWA Animah Animah; Widia Astuti; Nila Rahayu; Iwan Kusuma Negara; Lusi Shinta Nugraha
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.4377

Abstract

This study aims to analyze the influence of financial literacy on consumptive behavior and saving behavior among university students. Financial literacy is considered essential in helping individuals understand how to manage their finances wisely, particularly among students who are in the early stages of financial independence. The research was conducted on Accounting Department students at the University of Mataram using a survey method. The results indicate that financial literacy has a significant positive effect on students’ saving behavior, meaning that the higher the financial literacy, the greater the tendency of students to save regularly. Conversely, financial literacy has a significant negative effect on consumptive behavior, indicating that the higher the financial literacy, the lower the tendency of students to make impulsive purchases and engage in excessive consumption. These findings highlight the importance of early financial education in shaping healthy financial behavior, guiding students toward sound financial planning, and reducing the risk of future financial problems.
Penguatan Literasi Keuangan dan Manajemen Resiko untuk Ketahanan Ekonomi Perempuan Animah Animah; Saipul Arni Muhsyaf; Biana Adha Inapty; Nur Indah Haazimah Afilah
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 4 (2026): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v6i4.3197

Abstract

ABSTRACTLimited financial literacy and inadequate understanding of risk management remain significant challenges for women in managing household and business finances, potentially affecting household economic resilience. This community service program focused on strengthening financial literacy and risk management to enhance women's capacity to make sound financial decisions. The program aimed to improve participants' knowledge, skills, and awareness regarding financial planning, budgeting, financial record-keeping, debt management, savings, and the identification and mitigation of financial risks. A participatory approach was employed through educational sessions, training, interactive discussions, case studies, and practical exercises on budgeting and simple financial bookkeeping. The program evaluation was conducted through participant observation and a comparison of participants' understanding before and after the activities. The results indicated an improvement in participants' understanding of financial literacy and risk management principles, enhanced ability to prepare financial plans, and increased awareness of the importance of managing financial risks to maintain household economic stability. This community service program is expected to contribute to strengthening women's economic resilience, enabling them to respond more effectively to economic challenges in a sustainable manner. ABSTRAKRendahnya tingkat literasi keuangan dan terbatasnya pemahaman mengenai manajemen risiko masih menjadi tantangan yang dihadapi perempuan dalam mengelola keuangan keluarga maupun usaha, sehingga berpotensi memengaruhi ketahanan ekonomi rumah tangga. Pengabdian kepada masyarakat ini berfokus pada penguatan literasi keuangan dan manajemen risiko sebagai upaya meningkatkan kapasitas perempuan dalam mengambil keputusan keuangan yang tepat. Tujuan kegiatan ini adalah meningkatkan pengetahuan, keterampilan, dan kesadaran peserta mengenai pengelolaan keuangan, penyusunan anggaran, pencatatan keuangan, pengelolaan utang, tabungan, serta identifikasi dan mitigasi risiko keuangan. Metode yang digunakan adalah pendekatan partisipatif melalui penyuluhan, pelatihan, diskusi interaktif, studi kasus, dan praktik penyusunan anggaran serta pencatatan keuangan sederhana. Evaluasi dilakukan melalui observasi partisipasi peserta serta perbandingan tingkat pemahaman sebelum dan sesudah kegiatan. Hasil pengabdian menunjukkan adanya peningkatan pemahaman peserta mengenai prinsip-prinsip literasi keuangan dan manajemen risiko, meningkatnya kemampuan dalam menyusun perencanaan keuangan, serta tumbuhnya kesadaran akan pentingnya pengelolaan risiko untuk menjaga stabilitas ekonomi keluarga. Kegiatan ini diharapkan dapat menjadi langkah awal dalam memperkuat ketahanan ekonomi perempuan sehingga mampu menghadapi berbagai tantangan ekonomi secara lebih mandiri dan berkelanjutan.
Optimalisasi Penerimaan-Pengeluaran Barang di Enseval dengan Oracle E-Business Suite Ni Kadek Meilynda Yanti; Ni Ketut Nadya Chandra Dewi; Rintihani Lodia Maya Sartika; Taffana Wanda Salsabilla; Animah
Jurnal Pengabdian dan Pemberdayaan Banyuwangi (Jurnal Abdiwangi) Vol 2 No 2 (2025): Jurnal Abdiwangi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/abdiwangi.v2i2.2025.62-69

Abstract

Efficient and accurate inventory management is crucial for supporting the smooth distribution of pharmaceutical and medical device products, especially in large companies such as PT Enseval Putera Megatrading Tbk, Mataram Branch. This community service topic was chosen due to the persistent challenges in stock recording, early detection of expired products, and the suboptimal implementation of cycle counts and stock opname. The service method involved training, mentoring, and hands-on practice for warehouse and finance accounting staff in using the Oracle E-Business Suite. The activities began with problem identification, preparation of training materials tailored to the partner’s needs, implementation of both classroom and on-site training, followed by monitoring and evaluation of the results. The outcomes showed improvements in inventory recording accuracy, a reduction in discrepancies between physical and system stock data, and enhanced staff capability in detecting and handling expired products. Additionally, there was a noticeable shift in staff attitudes, becoming more adaptive to digitalized work processes and the adoption of new SOPs. These achievements demonstrate that strengthening human resource capacity through structured training and the use of information technology is essential for increasing efficiency and accountability in inventory management. In conclusion, the results of this community service are expected to serve as a model for developing inventory management systems in other distribution companies and to encourage further digital transformation in the logistics and pharmaceutical sectors
Empowerment of MSMEs through Social Responsibility: Optimizing the Utilization of Rice Husk Fuel for Environmentally Friendly and Sustainable Energy Animah Animah; Elin Erlina Sasanti; M Ali Fikri; Ade Pranata; Baiq Ulaya Fitriani
Jurnal Pengabdian dan Pemberdayaan Banyuwangi (Jurnal Abdiwangi) Vol 3 No 2 (2026): Jurnal Abdiwangi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/abdiwangi.v3i2.2026.100-109

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efisiensi operasional dan keberlanjutan lingkungan pada UMKM kerupuk gelogor di Lombok Barat melalui pemanfaatan sekam padi sebagai bahan bakar alternatif. Program ini dilatarbelakangi oleh tingginya biaya produksi akibat penggunaan bahan bakar konvensional serta dampak negatifnya terhadap lingkungan. Pendekatan yang digunakan adalah pemberdayaan berbasis tanggung jawab sosial dengan memberikan solusi inovatif yang ekonomis dan ramah lingkungan. Metode pelaksanaan meliputi sosialisasi terkait energi terbarukan, pelatihan teknis pengolahan dan pemanfaatan sekam padi, pendampingan penggunaan tungku hemat energi, serta evaluasi efektivitas penerapannya dalam proses produksi. Hasil kegiatan menunjukkan adanya penurunan biaya produksi, peningkatan efisiensi penggunaan energi, serta meningkatnya kesadaran mitra terhadap pentingnya praktik usaha berkelanjutan. Selain itu, kegiatan ini juga menciptakan nilai tambah sosial melalui keterlibatan masyarakat dalam pemanfaatan limbah pertanian. Secara keseluruhan, program ini berhasil meningkatkan kapasitas UMKM dalam mengelola sumber daya energi alternatif serta memperkuat komitmen terhadap tanggung jawab sosial dan lingkungan. Hasil ini menunjukkan bahwa pemanfaatan sekam padi sebagai bahan bakar alternatif memiliki potensi besar untuk mendukung keberlanjutan ekonomi, sosial, dan lingkungan bagi UMKM.
Co-Authors Abdurrahman, Rio Abdussalam, M Ilham Ade Pranata Adhitya Bayu Suryantara Adibrata, Sudirman Aditya Bayu Suryantara Adrianda Anwar Adriyansyah, Nico Agusdin Ahyar, Muhammad Akbar, Arham Hafidh Akram, Akram Alamsyah M. Thahir Aldia, Dia Alqodri, Muhammad Faris Amita, Amita Angelia, Fera Anggini, Shafrila Anggraini, Nadilla Anuggrah, Anggun Anwar, Adrianda Aptasari, Fety Widianti ardani, cening Ari Sita Nastiti Arik Susbiyani Astuti , Widia Aulia . Ayu Puspitasari, Ayu Azhari, Ferawati Baiq Ulaya Fitriani Baiq Umayatul, Baiq Umayatul Fasihah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Biana Adha Inapty, Biana Adha Cinthya, Luh Nyoman Citra Ayu, Citra D Tialurra Della Nabilla D. Tialurra Della Nabila D.Tialurra Della Nabila Dedi Dedi Devie Octariani Devie Octariani Devy Ervina Indriastuti Efendi, Muhammad Ichsan Elfah Harsu Junita Elin Elin Erlina Sasanti Elin Erlina Sasanti Ely Windarti Hastuti Ely Windarti Hastuti, Ely Windarti Emillia, Emillia Endar Pituringsih Epa Pradila Erlin Erlina Sasanti erlina sasanti, elin ERNA WIDIASTUTY Evitulistiono, Rizki Fadhilah, Faiz Febrianto Febrianto, Febrianto Ferizal, Jemi Fidianatun Fidianatun Fikri, M Ali Fitria Wahida Gina Dwi Septariani Azhar Gunawan, Robi Haeniah Haeniah Hafizah, Adisti Haptari, Rapita Harmaen, Ade Henri Henri Hermanto Hermanto I Gede Kusmayana Surya Aditya I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Nyoman Nugraha Ardana Putra I Wayan Januartha Ida Najati Ida Najati Isnawati Isnawati Isnawati, Isnawati Iwan Kusuma Negara Jesiska, Adella Johanul Arifin Jumaidi, L. Takdir Jumaidi, Lalu Takdir Jumaidi, Lalu Takdir Khaerul Umam Khaerul Watoni Komarullah, Umam Krisnina Maharani Putri Baiq Lalu Andika Noviawan Lalu Muhamad Yafi Satria Wardana Lalu Takdir Jumaidi Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lia Susanti Luh Nyoman Cinthya Lukman Effendy Lukman Effendy, Lukman Lusi Shinta Nugraha M. Ali Fikri M. Yogi Riyantama Isjoni Made Suarni Maharani Maharani, Maharani Maharani, Nabila Putri Maulana, Eka Muftiadi, Muhammad Rizza MUHAMMAD MAHATIR Muhdin Muhdin, Muhdin Mujahidi, Khairul Nabila, D. Tialurra Della Nabila, D.Tialurra Della Nabila, Dende Tialurra Della Ni Kadek Meilynda Yanti Ni Ketut Nadya Chandra Dewi Ni Made Deviarini Putri Nila Rahayu Nina Karina Nina Karina Karim Nugraha, Lusi Shinta Nungki Karatikasari Nungki Kartikasari Nur Indah Haazimah Afilah Nurabiah Octariani, Devie OKTAVINI, RAHAYU WANDA Okto Supratman Osi Kusumawati Osi Kusumawati Kusumawati Pamungkas, Aditya Paradisa Sukma Prabu Wahyuaji Qamara Santoso Pratiwi, Anggelia Nurtasbita Prayitno Basuki, Prayitno Purba, Kartika Silvia Purnamasari, Ariska Putra, I Gede Arse Dana Putri Dinda Gunawan Putri, Audiska Marshanda Retno Putu Ayu Puji Laksmi Dewi Raehanun, Raehanun Rahayu, Nila Rakhmawati, Intan Ramdani, Hendi Rani, Indah Septia Resty Yusnirmala Dewi Ria Mawaddah Rini Ridhawati Rintihani Lodia Maya Sartika Risviani, Eman Robika, Robika Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Sandri, Sandri Sapriyadi, Sapriyadi Siti Fathana Sofyan Sofyan Suhaedi, Wirawan suparlan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susbiyani, Arik Syah Rasad, Syah Taffana Wanda Salsabilla Thahir, Alamsyah M. Tiara Apriliani Titiek Herwanti TITIEK HERWANTI, TITIEK Ulaya Fitriani Baiq Wahyu Adi Wahyu Adi Wawan Hamdani Widia Astuti Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi YUSLI MARIADI Yusli Mariadi