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Branding Desa Mawar Karangpring melalui Bakpia Mawar dan Kartini Ecopreneur Wilantari, Regina Niken; Aprillianto, Bayu; Wahyuni, Nining Ika; Amilia, Winda; Fadah, Isti; Apriono, Markus; Wardayati, Siti Maria; Awwaliyah, Intan Nurul; Agustriono, Aldi; Irmadariyani, Ririn
Lebah Vol. 19 No. 1 (2025): September: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i1.294

Abstract

Desa Karangpring berlokasi di Kabupaten Jember yang memiliki potensi alam yang signifikan, terutama dalam budidaya bunga mawar. Berdasarkan survei dan diskusi dengan masyarakat setempat, bunga mawar selama ini lebih banyak dijual sebagai sarana ziarah dan persembahan untuk pemakaman, sehingga belum mampu memperkuat citra Desa Karangpring sebagai "Desa Mawar." Aparatur desa dan warga setempat memerlukan pendampingan dalam pengolahan produk berbahan dasar mawar, tidak hanya untuk memperkuat branding desa, tetapi juga untuk meningkatkan nilai ekonomi dari bunga mawar. Program pengabdian kepada masyarakat yang dilaksanakan oleh Keris-Dimas ESG FEB Universitas Jember bertujuan untuk memperkuat branding Desa Karangpring sebagai "Desa Mawar" melalui program Kartini Ecopreneur dan inovasi produk bakpia mawar. Luaran dari program ini meliputi: 1) pembentukan kelompok Kartini Ecopreneur yang bertanggung jawab dalam keberlanjutan pengolahan mawar menjadi bakpia mawar untuk tujuan komersial, 2) terciptanya produk bakpia mawar inovatif dengan cita rasa unik dan lezat berbahan dasar mawar, serta 3) pengembangan branding bakpia mawar melalui pembuatan logo dan kemasan produk
The Effect of Financial Performance and Environmental Sensitivity on ESG Disclosure: Empirical Study in Agroindustrial Sector Apriono, Markus; Fadah, Isti; Wardayati, Siti Maria; Niken, Regina; Aprillianto, Bayu; Wahyuni, Nining Ika; Awwaliyah, Intan
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2531

Abstract

Environmental, Social, Governance (ESG) has become an essential issue in business operation as a result from pressures from stakeholder such as government, society, creditors, and investors not to only seeking profit, but also preserving the environment, caring the society, and having good governance. The purpose of this study is to examine the effect of financial performance and environmental sensitivity on ESG implementation by using regression model. The financial performance measured by Return on Asset (ROA), environmental sensitivity measured by dummy variable which divided companies into two groups with high and low Green House Gas (GHG), and ESG disclosure measured by ESG indicators. There were 18 agroindustrial companies listed in Indonesia Stock Exchange from 2019-2021 observed. The result of this study showed that there was no significant effect of financial performance measured by Return on Asset (ROA) on ESG, otherwise there was positive significant influence of environmental sensitivity on ESG.
Beyond Budgeting: Konsep Anggaran Alternatif Masa Depan Wardayati, Siti Maria; Hidayatullah, Arif; Prahesti, Lina Rendra; Arafi, M. Wahyu Rahmadani Is
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.761 KB) | DOI: 10.26418/apssai.v1i2.22

Abstract

This study intends to explore the concept and implementation of beyond budgeting in an era where environmental change is happening rapidly. The study adopts a systematic literature review from various articles and information from Internet sites. This study states that the dynamics of rapid environmental change have caused the traditional budget function to become suboptimal, so alternative budgeting methods with other methods have been implemented, for example, through the concept of better budgeting and beyond budgeting. Furthermore, the new concept developed is beyond budgeting because this concept provides freedom for capable people from top-down performance contracts with certain restrictions to obtain adequate resources to consistently increase the company's profitability.