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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Management Research and Economics Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Bhakti Karya dan Inovatif International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review Global Management: International Journal of Management Science and Entrepreneurship
Denny Kurnia
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Nursing Physics Public Health Social Sciences

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SEKOLAH BEBAS SAMPAH: PEMBERDAYAAN WARGA SEKOLAH MELALUI EDUKASI DAN AKSI LINGKUNGAN BERBASIS 3R DI MTs NURUL ISLAM KOTA SERANG Denny, Denny Putri Hapsari; Denny Putri Hapsari; Denny Kurnia; Persis, Persis Haryo Winasis; Nila, Nila Praseto Artiwi
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/2mz08f29

Abstract

Pengelolaan sampah di sekolah merupakan langkah strategis dalam membentuk kesadaran lingkungan sejak usia dini. Sekolah sebagai tempat pendidikan seharusnya menjadi pionir dalam membentuk perilaku ramah lingkungan sejak usia dini. Menurut Kementerian Lingkungan Hidup dan Kehutanan (KLHK), Indonesia menghasilkan lebih dari 18 juta ton sampah per tahun, dan sekitar 20% berasal dari aktivitas rumah tangga dan Pendidikan. Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan kapasitas warga sekolah MTs Nurul Islam Kota Serang dalam pengelolaan sampah melalui edukasi, pelatihan, dan pendampingan. Diharapkan kegiatan ini dapat menghasilkan perubahan perilaku menuju pola hidup bersih dan ramah lingkungan, serta membentuk sistem pengelolaan sampah yang terstruktur di lingkungan sekolah. Metode pelaksanaan meliputi identifikasi masalah, edukasi, pelatihan teknis, implementasi sistem pemilahan sampah, dan evaluasi. Hasilnya menunjukkan adanya peningkatan pemahaman konsep 3R (Reduce, Reuse, Recycle) di kalangan siswa, terbentuknya bank sampah sekolah, dan pemanfaatan sampah organik menjadi kompos. Program ini membuktikan bahwa pendekatan kolaboratif dapat menciptakan perubahan perilaku yang berkelanjutan di lingkungan pendidikan.
Financial Factor Analysis of the Performance of Transportation and Logistics Companies on the IDX (2019-2023) Fiska Amelita; Denny Kurnia
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 3 (2025): August : International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i3.333

Abstract

This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.
Co-Authors Ahmad Firdaus Ahmad Kautsar Anizir Anizir Deni Sunaryo Denny Putri Hapsari Denny, Denny Putri Hapsari Devi Putri Ananda Deviyantoro Deviyantoro Deviyantoro Eni Noviani Fiska Amelita Heru Winarno Mia Karlina Nila, Nila Praseto Artiwi Persis, Persis Haryo Winasis Sugeng, Santoso Wahyuddin Wahyuddin