Claim Missing Document
Check
Articles

Found 12 Documents
Search

OPTIMALISASI KEPITING RAJUNGAN MENJADI PRODUK KERUPUK KEMASAN DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT PESISIR PANTAI KARANGANTU KOTA SERANG Mohamad Husni; Riyanthi Idayu; As’ari As’ari; Widya Ningsih
Indonesian Collaboration Journal of Community Services Vol. 2 No. 4 (2022): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v2i4.97

Abstract

This community service departs from a desire to provide skills that can improve the economy in the Karangantu coastal community, Serang City, Banten Province by utilizing marine products in the form of crab crabs so that they are more economically valuable. The benefits of crab crab natural resources can not only be sold individually, especially now that the price of crab crab is very cheap/falling in the market based on the statements of the fishermen of the Karangantu coast. Based on this phenomenon, small crabs are processed into small crab crackers and are suitable for consumption. The method and approach used is problem solving with educational methods which are carried out through lectures, discussions and practice. While the results obtained from this activity are 1) the knowledge and skills of processing small crabs into small crab crackers, 2) The resulting product is in the form of small crab crackers. 3) product packaging is very attractive so that it increases consumer interest in knowing the product and then being able to buy it. The two results above are expected to be able to improve the economy of the Karangantu coastal community, the majority of whom work as fishermen
PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT Dina Khairuna Siregar; Ria Hindriani; Riyanthi Idayu; Mohamad Husni
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.365

Abstract

The aim of this research is to analyze the application of Green Accounting and Material Flow Cost Accounting to Sustainable Development. The research method uses quantitative descriptive methods. The population in this study was 89 basic industry and chemical sector companies registered on the IDX for the 2018-2022 period and the total sample obtained was 15 companies. The research sample was taken using a purposive sampling method and the data source used was secondary data in the form of the company's annual financial report. Data analysis techniques use descriptive statistical tests, t tests and F tests using SPSS 25. The results of this research partially prove that the implementation of Green Accounting has no effect on Sustainable Development. This happens because companies have not fully implemented green accounting practices consistently in their business operations so that it does not affect Sustainable Development. Apart from that, the results of this research also prove that the application of Material Flow Cost Accounting has an effect on sustainable development. This happens if the company carries out MFCA, the company can manage costs and achieve efficiency and reduce production waste so that company profits increase, thus influencing sustainable development. And simultaneously, this research proves that Green Accounting and Material Flow Cost Accounting have an effect on Sustainable Development