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All Journal Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen The International Journal of Accounting and Business Society Jurnal Tepak Manajemen Bisnis Jurnal Pengabdian UntukMu NegeRI International Journal of Artificial Intelligence Research Jurnal Manajemen & Keuangan Jurnal Akuntansi dan Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Social Science and Business International Journal of Supply Chain Management Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Pengabdian Masyarakat Multidisiplin NERACA : JURNAL AKUNTANSI TERAPAN Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Industri Pariwisata Prima Abdika: Jurnal Pengabdian Masyarakat International Journal of Social Service and Research Jurnal Info Sains : Informatika dan Sains Jurnal Kajian Pariwisata i-Latinnotary Journal: Internasional Journal of Latin Notary Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Jurnal RAK (Riset Akuntansi Keuangan) Interconnection: An Economic Perspective Horizon Manis : Jurnal Manajemen dan Bisnis JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Teddy Chandra
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Pelatihan Penyusunan Laporan Keuangan Sederhana Berbasis Akuntansi Produktif Bagi Peserta Didik SMK Metta Maitreya Teddy Chandra; Evelyn Wijaya; Jennifer Chandra; Luciana Fransisca
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program PKM yang dilaksanakan bertujuan untuk meningkatkan keterampilan penyusunan laporan keuangan sederhana bagi peserta didik SMK. Kegiatan ini dilaksanakan bermula dari adanya fenomena masih minimnya kemampuan akuntansi praktis meskipun peserta didik telah mempelajari dasar akuntansi di sekolah. Kegiatan PKM diikuti oleh siswa kelas XII SMK Metta Maitreya Pekanbaru sebanyak 46 orang yang dilaksanakan di Aula Institut Bisnis dan Teknologi Pelita Indonesia. Bentuk pengabdian dalam kegiatan ini mencakup pemaparan materi kemudian dilanjutkan dengan sesi diskusi dan sesi tanya jawab. Hasil dari kegiatan ini adalah terlaksananya kegiatan PKM dengan lancar dan mendapatkan respon positif dari peserta didik. Hasil kegiatan yang dilaksanakan terlihat dalam bentuk peningkatan keterampilan akuntansi, dimana 90% peserta mampu menyusun jurnal umum, buku besar, neraca hingga laporan laba rugi sederhana secara mandiri.
Unlocking Sustainable Value: Green Governance's Moderating Role on ESG, Green Innovation, R&D, and Financial Yenny Wati; Teddy Chandra; Harry Patuan Panjaitan; Suhardjo Suhardjo; Nyoto Nyoto
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.993

Abstract

This study explores the effects of ESG practices, green innovation (product and process), and R&D intensity on financial performance, with green corporate governance serving as a moderating variable. This represents an integrated approach that remains underexplored in post-pandemic sustainability contexts. Driven by the need for firms to balance sustainability and profitability, this research addresses how internal sustainability strategies influence financial outcomes. This study utilizes panel data from IDXESGL-listed firms over 2020–2024, comprising 100 observations. Regression analysis reveals that ESG, green innovation, and R&D intensity each have positive and significant effects on financial performance. Moreover, green corporate governance significantly moderates the relationships among ESG, green innovation, R&D intensity, and financial performance. This research implies that companies should strengthen green governance to maximize the financial benefits of ESG and innovation initiatives; investors can consider these sustainability factors in valuation decisions; and regulators may promote policies that incentivize green corporate practices.
Co-Authors Achmad Tavip Junaedi Adi Suryadiningrat Aditya Wicaksono Adrea Hanna Theresa Agus Hocky Amir Hasan Amries Rusli Tanjung Andi Andi Andi Andi Andi Asmara, Andi Andri Andri Ansorimal Anton Anton Anwar Hidayat Arfianti Novita Anwar Arie Kozona Sembiring Arifin Arifin Arpan Arpan Arti Sufianti Aslan Noor Asmara Hendra Komara Augustine, Yvonne Bambang Sapto Utomo Bella, Yoshua Budiyanto Budiyanto Carolin Carolin Chandra, Jennifer Chandra, Stefani Dadi Komardi Dadi Komardi Dameria Purba David David David David Deni Fajri Devy Novia Diana Gazali Diskhamarzaweny Diskhamarzaweny Djauhar Arifin Djumilah Hadiwidjojo Dominicus Josephus Swanto Dominicus Josephus Swanto T Edi Suwarno Elsa Lasrya Endrawati Erna Erna, Erna evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fatia Fatimah Fiona Felicia Harpono Fitria Fitria Fransisca, Luciana Fransiska, Helen Ginting, Yanti Mayasari Gusrio Tendra Gwendolin, Gwendolin Hafizh, Fauzhiyah Hairudin Hairudin Harry Patuan Panjaitan Heri Susanto Hocky, Agus Ida Ayu Putu Sri Widnyani Imarni Iqbal Miftakhul Mujtahid Ira Geraldina Irawati Irawati Jacksen Jahrizal Jennifer Chandra Johan Johan Johan Johan Joswa Pernando Juprizon Layla Hafni Lidia Gustiani Lien Maulina Luciana Fransisca Martha Martha Martha Ng Martha Ng Martha, Martha Martina Rapolo Lumbantoruan Matsaid Budi Reksono Mazzlida Mat Deli Mediana Mediana Megiwati Megiwati Melan Susanty Purnamasari Merilla Vanessa Michael Halim Mimelientesa Irman Miran, Ikas Muhammad Akbar Muhammad Pringgo Prayetno Mujtahid, Iqbal Miftakhul Musa, Sulaiman Nadita Yulia Nadya Sagita Ng, Martha Nicholas Renaldo Nico Gunawan Novita Sari Nur Fadjrih Asyik Nyoto Okalesa Okalesa Oktariyanto Oktariyanto Onny Setywan Pamuji Hari Santoso Panjaitan, Harry P. Prabowo, Susilo Dwi Priyono Priyono Purnama, Intan Rahayu Puji Suci Rahmad Hidayat Ramadhani Ramadhani Ramdani Ramdani Rini Yayuk Priyati, Rini Yayuk Rizaldi Putra Roesfian, Erfin Sarbaeni Sarbaeni Sari Sarli Rahman Setiawan, Yayat Sheerad Sahid Sinar Bulan SITI MAHMUDAH Sri Indrastuti Stefani Chandra Stevany Stevany Sudarno Suhardjo Suharti Suharti Suharti Suharti Suharti Suhermin, Suhermin Sunarti Sunarti Surya Safari SD Suwitho, Suwitho Suyono Tandy Sevendy Tang, Wilson Tengku Arief Lukman Thaief, Ilham Tohan Tohan Uswatun Hasanah Veronica, Kristy Wan Muhamad Kudri Wel Hendra Wijaya, Evelyn Wilda Susanti Wily Andresen Yenny Wati Yulia Efni Yulianti, Opet Yusnita Octafilia Th. A. Y. I Yusnita Octafilia Theresia A Yesu Infante Yutiandry Rivai