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All Journal Jurnal Riset Akuntansi dan Bisnis JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI (JRAMB) Jurnal Riset Akuntansi Mercu Buana Value: Jurnal Manajemen dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Jurnal Abdi Masyarakat Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Pengabdian Mandiri Jurnal Pengabdian Masyarakat Nusantara Jurnal Pengabdian Cendekia Jurnal Kajian dan Inovasi Ilmu (JKII) Jurnal Pengabdian Kepada Masyarakat Indonesia
Endang Sri Utami
Universitas Mercu Buana Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Inovasi Produk Minyak Kelapa dan Penguatan Literasi Keuangan: Pemberdayaan Ibu-Ibu PKK Menuju Kemandirian Ekonomi Rumah Tangga Ika Wulandari; Endang Sri Utami; Djaelani Susanto
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18362

Abstract

This community service program aims to empower members of the PKK women’s group through the transfer of technology in processing virgin coconut oil (VCO) into herbal balm products, accompanied by business financial management mentoring to promote economic self-reliance in Padukuhan Kenteng, Gunungkidul. The program was implemented using a Participatory Rural Appraisal (PRA) approach, with activities comprising counseling sessions, training, and mentoring. Program evaluation employed structured pre-test and post-test questionnaires, supported by observations of practical activities and interviews. Data were analyzed using descriptive and comparative methods, as well as qualitative analysis. Based on the program outcomes, all training components demonstrated significant improvement following the intervention. Participants’ understanding and skills in coconut utilization, VCO production, and herbal balm processing increased from approximately 25–45% prior to the program to around 85–90% after its implementation. Meanwhile, competencies in financial management, including the calculation of cost of production and pricing strategies, also improved from approximately 50–55% to 90–95%, indicating the effectiveness of the program in enhancing both technical and managerial capacities. Overall, this activity is expected to foster community empowerment that ultimately leads to increased household income and family economic independence.
Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan Zulfatu Nikmah; Endang Sri Utami
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2025): September - Desember 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v20i3.8102

Abstract

In recent years, the basic and chemical industries have experienced a decline in stock prices attributable to heightened investor awareness regarding environmental issues and the implementation of more stringent environmental regulations. Environmental factors such as increased pollution and carbon emissions resulting from industrial activities have emerged as significant concerns that may influence firm valuation. This study aims to investigate the effect of green accounting practices and environmental performance on the value of companies operating in the basic and chemical sectors listed on the Indonesia Stock Exchange over the period 2021–2023. Specifically, the research evaluates the influence of environmental management and environmental cost reporting on corporate valuation from an investor’s perspective, employing a descriptive quantitative methodology based on a panel data model. The sample comprises 63 companies, with secondary data sourced from financial statements and PROPER KHLK assessments. The results indicate that green accounting does not exert a statistically significant effect on firm value, whereas environmental performance has a negative impact. These findings suggest that although companies have undertaken environmental management and cost reporting initiatives, such factors have yet to become decisive considerations for investors. Enhancements in environmental performance may elevate operational costs, thereby potentially diminishing firm value.
Environmental, Social, and Governance Disclosure, Financial Performance, and Control Mechanisms: Determinants of Green Banking Disclosure in Indonesia Ika Wulandari; I Gusti Ayu Lia Yasmita; Endang Sri Utami
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol. 13 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v13i1.133449

Abstract

The concept of Environmental, Social, and Governance (ESG) is increasingly gaining attention as an important factor in banking business strategies. Banks worldwide are beginning to adopt sustainability principles, including Green Banking Disclosure. This study aims to determine the effect of ESG Disclosure, Financial Performance, and Control Mechanisms on Green Banking Disclosure in Banking Companies in Indonesia. The population of this study is Banking Companies listed on the Indonesia Stock Exchange. The sample for this study was selected using a purposive sampling method and comprised 12 companies, with an observation period of 2017-2023. Data analysis used PLS regression. The study's results indicate that ESG disclosure, financial performance, and public ownership influence Green Banking Disclosure. Meanwhile, the Audit Committee does not affect Green Banking Disclosure. These findings provide direction for banks: ESG disclosure, financial performance, and public ownership need to be prioritized to encourage Green Banking Disclosure.
PENGARUH GREEN ACCOUNTING, CORPORATE SOSIAL RESPONSIBILYTY, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2021-2023 Isnanda Nur Ramadaningrum; Endang Sri Utami
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/9gma5590

Abstract

Nilai Perusahaan pada sektor properti dan real estate selalu mengalami penurunan setiap tahunnya yang mana hal tersebut dapat berpengaruh pada kelangsungan Perusahaan. Tujuan penelitian ini untuk menguji adakah pengaruh Green Accounting, Corporate Social Responsibility (CSR) dan Kepemilikan Institusional terhadap Nilai Perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Populasi penelitian ini sebanyak 80 perusahaan dengan sampel 15 perusahaan yang dipilah dengan teknik purposive sampling. Teknik analisis yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik serta analisis regresi linier berganda. Untuk menguji signifikansi model menggunakan uji parsial (uji statistik-t). Data yang diperoleh diolah menggunakan perangkat lunak Statistical Product and Service Solutions (SPSS). Dari hasil penelitian didapati green accounting dan Corporate Social Responsibility (CSR)  berpengaruh negatif terhadap nilai perusahaan, dan kepemilikan institusional berpengaruh positif terhadap nilai perusahaan. Hasil penelitian ini diharapkan dapat dijadikan sebagai literatur, rujukan penelitian untuk penelitian selanjutnya serta pengambilan keputusan bagi investor dan perusahaan terutama dalam peningkatan nilai perusahaan
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN Endang Sri Utami; Zaenal Wafa
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/44ev4w38

Abstract

The goal of business organizations is not only to seek profit, but also to be responsible to society (people) and the earth (planet). The company's social and environmental activities reflect the company's overall social responsibility, enabling the company to grow sustainably. Financial performance information is needed to assess potential changes in economic resources in the future and predict the production capacity of existing resources. This study aims to analyze the influence of sustainability reports, namely the economic dimension (profit), environmental dimension (planet), and social dimension (people) variables on financial performance (Return on Assets). The index used as a guideline for sustainability reporting in this study is based on the Global Reporting Initiative (GRI) G4. The population of this research is mining sector companies. Sample selection uses the purposive sampling method with several specific criteria. The type of data used is secondary data. Data analysis using multiple linear regression analysis. The research results concluded that sustainability report disclosure in economic, environmental, and social aspects had a significant positive effect on financial performance as proxied by Return on Assets (ROA). The results of this study provide implications that sustainability issues have been considered as an important part of corporate business decision making to improve financial performance.
Co-Authors Anisa Putri Mayangsari Ayu Ania Dufrisella Ayu Suci Annisa Ayu Tri Rahmawati Bekti Mayasari Citra Dewi Novitasari Claudia Rhi Wadi Dignasaritika Nahung Dina Septiani Sinaga Djaelani Susanto Doria Ervina Mompala Eka Purnama Elvani Malihatus Salka Enda Nawarisa Karina Br Sitepu Hamzah Gunawan Hasim As ari I GUSTI AYU LIA YASMITA Ika Wulandari Ika Wulandari Isnanda Nur Ramadaningrum Lailiana Nugrahani Susilawati Maria Anjelina Baba Martinus Budiantara Mohammad Rian Pratama Novita Supriantikasari Novitasari Novitasari Pingki Veronika Susanto, Anindyo Aji Zaenal Wafa Zulfatu Nikmah