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The Effect of Green Accounting, Digital Financial Literacy, and Carbon Emission Disclosure on Sustainable Financial Performance Yanto, Supri; Sari, Putri Irmala; Suryani, Nelly
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.215

Abstract

This study examines the effect of green accounting (GA), digital financial literacy (DFL), and carbon emission disclosure (CED) on sustainable financial performance (SFP) in ISSI-listed companies adopting ESG practices (2019–2023). Using a quantitative approach, panel data from annual reports, sustainability reports, and ESG databases were analyzed via EViews 12, employing moderated regression analysis (MRA) to test interactions. Findings reveal that GA and DFL significantly enhance SFP (β = +, p < 0.05), with CED and firm size acting as positive moderators. The study highlights DFL as a novel driver of SFP in emerging markets, while emphasizing the regulatory role of CED in Indonesia. Limitations include a focus on Sharia-compliant firms, suggesting future research should expand to non-Sharia companies and longitudinal post-2023 data. Practical implications urge policymakers to mandate CED and firms to invest in DFL training. The research contributes originality by integrating GA, DFL, and CED previously unexplored in combination within an ESG framework, offering empirical insights for sustainable finance strategies.
Analisis Dampak Media Sosial terhadap Literasi Politik dan Partisipasi Demokratis Generasi Z di Era Post-Truth: Analisis Dampak Media Sosial terhadap Literasi Politik dan Partisipasi Demokratis Generasi Z di Era Post-Truth Supri Yanto; Irmala Sari, Putri
Civic Education Perspective Journal Vol 5 No 2 (2025): Civic Education Perspective Journal
Publisher : Citizenship Education, Faculty of Education, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/cepj.v5i2.41641

Abstract

This research examines digital transformation in political education with a focus on the impact of social media on political literacy and democratic participation of Generation Z in the post-truth era. The post-truth phenomenon characterized by the easy spread of disinformation through social media has created new challenges in political education. The study used a mixed method approach involving 450 students aged 18-24 years from five public universities in Indonesia. Data were collected through online surveys, focus group discussions, in-depth interviews with political education experts, and social media content analysis. The results showed that 78% of respondents relied on social media as the main source of political information, but only 35% had sufficient ability to verify the truth of the information. The study found a significant correlation between the intensity of social media use and the level of political literacy (r=0.67, p<0.01) and the level of democratic participation (r=0.58, p<0.01). Based on these findings, the research proposes a digital political education model that integrates the digital citizenship approach with conventional political education. The model emphasizes the development of information verification skills, critical thinking, and responsible democratic participation in the digital space. The results contribute to the development of political education strategies that are adaptive to digital transformation.
Analisis Pengaruh Price Limit dan Market Capitalization terhadap Volatilitas Pasar dan Kinerja Saham Sari, Putri Irmala; Yanto, Supri
Modus Vol. 37 No. 2 (2025): VOL 37 NO 2 (2025)
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v37i2.10720

Abstract

This study seeks to examine the influence of price limits and market size on market volatility and stock performance in technology firms listed on the Indonesia Stock Exchange, with investor sentiment serving as a moderating variable. The study employs a quantitative methodology, utilizing a sample of 45 technology firms from 2020 to 2024, chosen by purposive sampling. Data analysis with multiple linear regression and Moderated Regression Analysis (MRA) utilizing SPSS version 26. The findings indicated: (1) Price limits exert a significant negative influence on market volatility (β=-0.342, p<0.05) and a positive influence on stock performance (β=0.287, p<0.05); (2) Market Capitalization has a significant positive impact on both market volatility (β=0.456, p<0.05) and stock performance (β=0.534, p<0.05); (3) Investor sentiment positively moderates the relationship between price limits and market volatility (β=0.298, p<0.05), while negatively moderating the relationship between Market Capitalization and stock performance (β=-0.245, p<0.05). The implications of the study suggest the need to evaluate price limit policies that consider investor sentiment and technology sector characteristics. Regulators are advised to develop an adaptive price limit mechanism based on Market Capitalization and investor sentiment. The contribution of this research is the development of an analytical model that integrates investor sentiment as a moderating variable in the relationship between price limits and Market Capitalization with volatility and stock performance, especially in the technology sector which has unique volatility characteristics. Keywords: price limit; Market Capitalization; market volatility; stock performance. Penelitian ini bertujuan untuk menganalisis dampak batas harga dan kapitalisasi pasar terhadap volatilitas pasar serta kinerja saham pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia, dengan sentimen investor sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel 45 perusahaan teknologi dari periode 2020-2024, yang dipilih melalui purposive sampling. Analisis data dilakukan melalui regresi linear berganda dan Analisis Regresi Terpadu (MRA) menggunakan SPSS versi 26. Hasil penelitian menunjukkan: (1) Price limit berpengaruh negatif signifikan terhadap volatilitas pasar (β=-0.342, p<0.05) dan berpengaruh positif terhadap kinerja saham (β=0.287, p<0.05); (2) Market Capitalization berpengaruh positif signifikan terhadap volatilitas pasar (β=0.456, p<0.05) dan kinerja saham (β=0.534, p<0.05); (3) Sentimen investor memoderasi secara positif hubungan antara price limit dan volatilitas pasar (β=0.298, p<0.05), namun memoderasi secara negatif hubungan antara Market Capitalization dan kinerja saham (β=-0.245, p<0.05). Implikasi penelitian menyarankan perlunya evaluasi kebijakan price limit yang mempertimbangkan sentimen investor dan karakteristik sektor teknologi. Regulator disarankan mengembangkan mekanisme price limit yang adaptif berdasarkan kapitalisasi pasar dan sentimen investor. Kontribusi penelitian ini adalah pengembangan model analisis yang mengintegrasikan sentimen investor sebagai variabel moderasi dalam hubungan price limit dan Market Capitalization dengan volatilitas dan kinerja saham, khususnya di sektor teknologi yang memiliki karakteristik volatilitas unik. Kata kunci: price limit; Market Capitalization; volatilitas pasar; kinerja saham.
PENGARUH KEBIJAKAN PRICE LIMIT TERHADAP VOLATILITAS HARGA SAHAM DAN MINAT INVESTASI ASING DI BURSA EFEK INDONESIA Supri Yanto; Putri Irmala Sari
JURNAL ILMIAH MANAJEMEN DAN KEWIRAUSAHAAN Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan (In Press)
Publisher : Sekolah Tinggi Ilmu Manajemen (STIM) Budi Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71277/dx8ybv06

Abstract

Kebijakan price limit di Bursa Efek Indonesia (BEI) menimbulkan dilema antara tujuan stabilitas pasar dan daya tarik investasi global. Penelitian ini menganalisis pengaruh ganda kebijakan tersebut terhadap volatilitas harga saham dan minat investasi asing di BEI untuk periode 2015–2024. Dengan pendekatan kuantitatif menggunakan analisis regresi linier berganda atas data sekunder, temuan penelitian mengungkap suatu paradoks. Di satu sisi, kebijakan price limit terbukti signifikan dalam meredam volatilitas harga saham, sejalan dengan teori stabilitas pasar. Namun di sisi lain, kebijakan yang sama justru berdampak negatif terhadap arus investasi asing, diduga karena pembatasan ini mengurangi likuiditas dan fleksibilitas untuk strategi trading jangka pendek, sebagaimana dikhawatirkan dalam teori preferensi likuiditas investor global. Hasil ini menjelaskan adanya trade-off kebijakan yang krusial. Implikasinya, diperlukan evaluasi ulang yang lebih baik terhadap penerapan price limit, misalnya dengan mempertimbangkan diferensiasi kebijakan berdasarkan likuiditas saham, untuk mencapai keseimbangan yang optimal antara menstabilkan pasar dan mempertahankan daya tariknya bagi investor internasional.
Penguatan Kemandirian Ekonomi UMKM Desa Rejosari Melalui Literasi Keuangan dan Pemasaran Irmala Sari, Putri; Yanto, Supri
ABDINE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v5i1.1197

Abstract

Desa Rejosari di Lampung Tengah memiliki potensi pertanian yang signifikan, namun menghadapi tantangan ekonomi akibat pemasaran terbatas dan produk homogen. Rendahnya kemakmuran masyarakat disebabkan oleh keterbatasan pengelolaan keuangan rumah tangga dan rendahnya literasi keuangan. Hal ini berdampak pada kendala dalam pengembangan usaha, terutama bagi pelaku usaha kecil dan menengah (UMKM). Pengabdian ini bertujuan untuk meningkatkan kemandirian ekonomi masyarakat melalui edukasi literasi keuangan dan inovasi pemasaran. Metode yang diusulkan fokus pada pemberian pengetahuan pengelolaan keuangan yang baik dan strategi pemasaran efektif. Diharapkan melalui kegiatan ini, masyarakat dapat meningkatkan kualitas hidup, daya saing, dan kontribusi terhadap perekonomian nasional. Dampak nyata pada UMKM di Desa Rejosari mengalami peningkatan pemahaman manajemen keuangan dan kemampuan pemasaran digital, yang berdampak pada perluasan pasar dan peningkatan daya saing. Pentingnya pemberdayaan ekonomi berbasis edukasi menjadi kunci utama dalam mentransformasi potensi pertanian Desa Rejosari menjadi keunggulan kompetitif yang berkelanjutan.
Digitalisasi Digitalisasi Pertanian Melalui Platform Online untuk Meningkatkan Pendapatan KWT Sedap Malam Ratu, Ratu Chaterine Fajri; Safitri, Dini; Sari, Putri Irmala; Yanto, Supri; Budiman, Valdi Mughni; Kartika, Winda
JURNAL ABDIMAS DOSMA (JAD) Vol. 4 No. 1 (2025): JANUARI
Publisher : IKATAN ALUMNI DOSEN MAGANG KEMENRISTEKDIKTI TAHUN ANGKATAN 2017

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70522/jad.v4i1.110

Abstract

Agricultural digitalization has become a strategic step in enhancing the competitiveness and income of farmers in the digital era. The method was used in participatory action, involving 25 members of the Sedap Malam KWT. The training is conducted in three stages: introduction to the concept of digital marketing, practical use of e-commerce platforms, and evaluation of online sales results. Data collection techniques include observation, interviews, and analysis of sales reports during the month prior to the training. The results of the dedication show a significant increase in the average income of KWT members by 66,87% after implementing online marketing strategies. In addition, digital literacy among participants increased by 90,83%. Therefore, agricultural product marketing training through online platforms is effective in increasing the income and digital capacity of the Sedap Malam KWT. This dedication recommends the expansion of similar programs to other farmer groups to encourage digital transformation in the agricultural sector.
DIGITAL ENTREPRENEURSHIP EMPOWERMENT OF VOCATIONAL STUDENTS VIA DROPSHIPPING AND PRINT ON DEMAND IN THE DIGITAL AGE Putri Irmala Sari; Supri Yanto; Suripto
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 9 No. 2 (2025): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 4 Indexed)

Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.009.2.02

Abstract

This community development initiative aimed to empower 50 students at SMK Negeri 7 Bandar Lampung through digital entrepreneurship training, specifically leveraging dropshipping and print on demand (POD) business models to enhance their economic adaptability in the digital era. The project employed a structured methodology comprising workshops, hands on technical training, and continuous mentoring sessions focused on platform utilization, product sourcing, design customization, digital marketing, and order fulfillment. Pre and post intervention assessments revealed significant improvements in participants digital literacy, entrepreneurial skills, and business operational competencies. Results demonstrated that 86% of students successfully established functional online stores, with 72% generating initial revenue within three month post-training. Additionally, participant surveys indicated a 95% increase in self efficacy regarding digital venture management and a strong intention to pursue entrepreneurship post-graduation. The initiative underscores the efficacy of targeted skill building in fostering youth economic resilience and reducing barriers to digital market entry.
Analysis of the Impact of Digital Marketing on Sales Growth of Lampung Tapis Handicraft MSMEs in the Digital Economy Era Supri Yanto; Putri Irmala Sari; Nelly Suryani
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4528

Abstract

The study purpose was. This study aims to analyze the impact of digital marketing on the sales growth of Lampung Tapis handicraft micro, small, and medium enterprises (MSMEs) in the digital economy era. Despite the increasing adoption of digital marketing by traditional MSMEs, empirical evidence regarding its effectiveness in enhancing sales performance remains limited, particularly for culturally significant products such as Tapis handicrafts. Materials and methods. The study adopts a quantitative methodology, relying on primary data gathered via structured questionnaires administered to 50 Tapis MSME owners who are actively involved in digital marketing. Secondary sales data from the Cooperative and MSME Office of Lampung Province (2020–2023) further support the analysis. Statistical methods, including linear regression via SPSS, are applied to examine the relationship between digital marketing strategies. Results. The findings reveal a significant positive correlation between digital marketing adoption and sales growth, with a notable 35% average increase post implementation. Social media platforms, particularly Instagram and Facebook, emerge as the most influential drivers, outperforming marketplace based strategies. Key success factors include content creativity, customer engagement, and consistent promotional frequency. Conclusions. This study contributes to the digital marketing literature by validating the Technology Acceptance Model (TAM) in the context of traditional handicraft MSMEs, emphasizing the role of perceived usefulness and ease of use in technology adoption. Its originality lies in focusing on a culturally unique sector Lampung Tapis which has been underexplored in prior studies. Practical implications suggest the need for targeted government-led digital training programs and collaborations with local influencers to optimize MSMEs’ digital presence.
Implementation of Green Business Model in Culinary SMEs in Lampung for Sustainable Development Putri Irmala Sari; Supri Yanto; Nelly Suryani
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6750

Abstract

The study aims to analyze the implementation of the Green Business Model (GBM), identify the key influencing factors, measure its economic and environmental impact, and understand the associated challenges. Methodologically, it employs a quantitative approach, conducting a survey of 384 culinary SMEs selected through stratified random sampling. The collected data were analyzed using Structural Equation Modeling (SEM) with AMOS 24.0 software to test the hypothesized relationships between variables.The key findings reveal that the implementation level of GBM is currently medium. Management commitment was identified as the most significant driver. The adoption resulted in substantial benefits: a 23.4% increase in profitability, an 18.7% reduction in operating costs, and a 31.2% decrease in organic waste. Financial performance and environmental impact were found to be effective mediators for achieving sustainable development.The main implication is the creation of a tailored GBM framework for Indonesian culinary SMEs. The study offers the theoretical contribution of "locally embedded sustainability," emphasizing the need to adapt sustainable models to local contexts, thereby enriching the literature on business model innovation in developing countries.
Pelatihan Siswa SMK Negeri 7 Bandar Lampung Melalui Implementasi Teaching Factory Print on Demand (POD) Berbasis Era Digital Supri Yanto; Putri Irmala Sari
Diakoneo : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2025): Desember
Publisher : Politeknik Negeri Kupang

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

Abstract

Pengabdian masyarakat ini menjawab kebutuhan mendesak untuk meningkatkan keterampilan vokasi siswa SMK Negeri 7 Bandar Lampung dengan mengintegrasikan tuntutan era digital ke dalam konsep Teaching Factory (Tefa), khususnya di bidang Print on Demand (POD). Tujuan kegiatan ini adalah membekali siswa dengan kompetensi praktis dalam operasi POD digital, meliputi adaptasi desain, teknologi percetakan digital, pemanfaatan platform online, dan kewirausahaan dasar yang relevan dengan model POD. Metode yang digunakan dalam penelitian ini adalah pelatihan langsung dengan pendekatan komprehensif learning by doing berbasis simulasi Teaching Factory (Tefa) yang dilaksanakan di laboratorium kompetensi keahlian SMK Negeri 7 Bandar Lampung. Kegiatan berlangsung selama satu hari efektif dengan melibatkan 30 siswa kelas XI yang memiliki dasar keterampilan desain grafis atau operasional mesin cetak, serta satu guru produktif sebagai pendamping. Peserta secara aktif terlibat dalam proyek POD simulasi, mengelola pesanan dari desain hingga produksi. Hasil menunjukkan peningkatan signifikan dalam kemahiran teknis siswa menggunakan perangkat digital dan mesin cetak, pemahaman yang lebih kuat tentang proses bisnis POD, serta peningkatan minat kewirausahaan. Kegiatan ini berhasil meningkatkan kesiapan siswa menghadapi lanskap industri percetakan digital yang terus berkembang.