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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Mediastima Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Puan Indonesia Jurnal Pengabdian Teratai Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Cendekia Ilmiah
Widjanarko Widjanarko
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPLEMENTASI MAJOO DALAM PENYUSUNAN LAPORAN KEUANGAN SAK EMKM PADA THRIFT CAN BE FUN STORE Febry Ardyanto; Luthfi Hamid Arsyi; Michelle Orpha; Salsabila Irdhiyanti; Yuchriza Sefiana; Zara Tania Rahmadi; Kampono Imam Yulianto; Dias Adhi Dharma; Widjanarko Widjanarko
PUAN INDONESIA Vol. 8 No. 1 (2026): Jurnal PUAN Indonesia Vol. 8 No. 1 Juli 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v8i1.548

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia continue to face significant challenges in managing standardized financial reporting. Thrift Can Be Fun Store, a thrift fashion retail business located at Jl. Raya Krukut No.15, Krukut, Limo District, Depok City, West Java 16514, encountered difficulties in systematic financial recording and in preparing reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community service activity aimed to implement the Majoo application as a digital Point of Sale (POS) solution capable of generating SAK EMKM-based financial reports. The method employed was direct mentoring through a series of activities including survey, socialization, training, and evaluation. The results show that the implementation of Majoo successfully recorded total sales of Rp603,867,750.00 with 4,985 products sold across 3,158 transactions during the period of February to April 2026. Of the total transactions, 45.76% were conducted via bank transfer, contributing 56.12% of total revenue, while the remainder used cash payments. The adoption of Majoo proved effective in assisting the partner in compiling product sales reports, payment method reports, and daily transaction records, which serve as the foundation for preparing financial statements in accordance with SAK EMKM standards.
The Effect of Green Accounting on Profitability of Consumer Goods Companies Listed on the Indonesia Stock Exchange 2019-2023 Casandra Hermawan; Widjanarko Widjanarko; Medy Desma Fatwara
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.2953

Abstract

Environmental sustainability has encouraged companies to integrate environmental responsibility into their accounting and business practices through the implementation of green accounting. This study aims to examine the effect of green accounting, represented by environmental costs and environmental performance, on the profitability of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. A quantitative approach was employed using secondary data obtained from corporate annual reports for the 2019–2023 period. The sample was selected using purposive sampling, resulting in 32 companies and 160 firm-year observations. Environmental costs and environmental performance were used as independent variables, while profitability was treated as the dependent variable. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, partial t-tests, simultaneous F-tests, and the coefficient of determination with SPSS 26. The results indicate that environmental costs have no significant effect on profitability (t = 0.498; p = 0.619), while environmental performance also has no significant effect on profitability (t = 0.701; p = 0.484). Simultaneously, environmental costs and environmental performance do not significantly affect profitability (F = 0.375; p = 0.688). These findings indicate that the green accounting indicators examined in this study have not become major determinants of corporate profitability during the observation period. The results suggest that the financial benefits of environmental initiatives may not be directly reflected in short-term profitability and that other financial and operational factors may play a more substantial role in determining corporate profitability.
Co-Authors Agus Hitopa Sukma Ahmad Nurdin Hasibuan Anisya Chintia Aulia Safitri Nurdiniyah Casandra Hermawan Dadan Sundara Delila Rambe Devvy Noveliza Dias Adhi Dharma Dodi Wahab Dwi Aji Prasetyo Enny Widayati Fatimah Zahra Febry Ardyanto Hafizha Nuraeni Haswan Yunaz Indra Setiawan Irzan Soepriyadi Junias Robert Gultom Kampono Imam Yulianto Luthfi Hamid Arsyi Medy Desma Fatwara Michelle Orpha Muhammad Aria Wahyudi Nisrina Fariha Nur Aisah Nurmelia Safitri Obing Zaid Sobir Prisila Damayanty Reny Andriyanty Rudi Laksono Salsabila Irdhiyanti Tagor Rambey Toriq Dutyanagara Yuchriza Sefiana Zara Tania Rahmadi