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Environmental Management Accounting Assistance at TPST 3R Mulyoagung Bersatu Putra, Indra Lukmana; Junus, Mochammad; Imam, Muhammad Kholisul; Rachmah, Siti; Risdiana, Devi Mega; Khoiriyah, Rizqiyatul
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2670

Abstract

Purpose: The Community Engagement Program (PKM) aims to address the challenges faced by TPST 3R Mulyoagung Bersatu in managing financial data related to waste management. Enhance their capacity in Environmental Management Accounting through targeted mentoring and accountability. Method: Activities were conducted under an existing MoU between Politeknik Negeri Malang and TPST 3R Mulyoagung Bersatu. A participatory, hands-on approach was used, involving field observations, informal discussions, and interactive training sessions tailored to the partner’s specific needs..  Practical Applications: Participants gained practical knowledge in applying environmental accounting principles in their daily operations. The training improved their ability to systematically record and manage financial data, directly contributing to more transparent and efficient 3R waste management practices. Conclusion: The program successfully strengthened the understanding and implementation of environmental accounting among TPST managers. It exemplifies productive collaboration academia and the community, where mutual learning leads to sustainable and impactful solutions for environmental challenges.
Analysis of Tourist Satisfaction with Halal Tourism Attributes in the Covid-19 Period Martaleni, Martaleni; Nasir, Jamal Abdul; Khoiriyah, Rizqiyatul; Djawas, Satya Ramadhany
Journal of Indonesian Tourism and Development Studies Vol. 13 No. 1 (2025)
Publisher : Graduate School, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jitode.2025.013.01.04

Abstract

Globally, halal tourism is viewed as a niche market with new needs and wants. This has motivated researchers to explore its prospects in Muslim-majority areas. Data were collected from 150 Muslim tourists using a judgment sampling approach. Existing scale instruments measured the social environment, facilities, and food as attributes of halal tourism and their effect on tourist satisfaction. Multiple linear regression was used to analyze the relationships between the research variables. The results confirm that the social environment and food have a significant, but partial, effect on tourist satisfaction. Facilities do not have a significant effect on satisfaction. However, all attributes—social environment, facilities, and food—work together to significantly affect tourist satisfaction at tourist attractions in Batu City. The social environment is the dominant factor influencing tourist satisfaction at Batu City tourism sites.
Effectiveness of ERP-Based Accounting Information System Implementation in Improving Operational Efficiency of Manufacturing Companies Khoiriyah, Rizqiyatul; Priana, Aan Jelli
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/bpyqtv32

Abstract

This study aims to analyze the effectiveness of Enterprise Resource Planning (ERP)-based accounting information system implementation in improving operational efficiency in manufacturing companies. The background of this research is based on the company's need to integrate business processes digitally, as well as the lack of empirical studies that directly measure the impact of ERP implementation on work efficiency. The method used is a quantitative approach through a survey of 46 respondents from four manufacturing companies. Data was collected using a questionnaire measuring five dimensions of ERP implementation: module integration, user training, ease of access, system reliability, and management support. The results showed that ERP implementation was in the high category (mean score 4.12) and had a positive impact on operational efficiency (mean score 4.08). Pearson correlation test showed a significant positive relationship between the level of ERP implementation and operational efficiency (r = 0.648, p < 0.001), while simple linear regression test showed that ERP contributed to 42% of the variation in operational efficiency (R² = 0.420). Nonetheless, non-technical barriers such as resistance to change, digital literacy gaps, and lack of advanced training were also found. The findings confirm that successful ERP implementation does not only depend on technological readiness, but also requires managerial support and overall organizational readiness.