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The implementation of Green Innovation and Environmental Management Accounting and Impact on Firm Profitability Putra, Pasca Dwi; Harahap, Khairunnisa; Agusti, Ivo Selvia; Zainal, Andri; Thohiri, Roza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9654

Abstract

Businesses compete for green innovations that boost profitability while reducing their environmental footprint. The purpose of this study is to determine the impact of green-based innovation and environmental management accounting on the profitability of companies, as measured by the return on assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the observation year 2021. The hypothesis is tested using multiple linear regression. Findings show that green innovation and environmental management accounting can increase firm profitability. The implications of the results of this study show the importance of green innovation and environmental management accounting in enhancing firm profitability.
Do Institutional Ownership, Managerial Ownership, Independent Commissioners and Audit Committees Affect Earnings Persistence of Listed Manufacturing Companies Listed in Indonesia? Zainal, Andri; Ritonga, Aslam Naufal Arrahman; Putra, Pasca Dwi; Harahap, Khairunnisa; Thohiri, Roza
Integrated Journal of Business and Economics (IJBE) Vol 8, No 2 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i2.893

Abstract

The issue of earnings persistence refers to the company's challenges in maintaining stable and consistent profits over time, especially in business. This research examines the influence of institutional ownership, managerial ownership, independent commissioners and audit committees on the persistence of profits of manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sample in this research was 26 manufacturing companies from 2014 - 2022. A purposive sampling method was used to determine the quantitative research sample. The data analysis technique in this research uses descriptive statistical analysis and partial hypothesis testing. The analytical method in this research is by using multiple linear regression analysis. This research shows that institutional ownership, managerial ownership, independent commissioners, and audit committees significantly affect earnings persistence. The discussion of this research will be explained further in the following description.
THE CAPACITY IMPROVEMENT OF EGG DUCK FARMERS IN DESA KOLAM THROUGH ENHANCING THEIR FINANCIAL MANAGEMENT AND ENTREPRENEURSHIP SKILL Putra, Pasca Dwi
Journal of Community Research and Service Vol. 1 No. 2: July 2017
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v1i2.9346

Abstract

AbstractThe purpose of community service is for training and counseling to duck farmers to plan and market their business to be better and can compete in the business world. In addition, the importance of financial management and entrepreneurship helps the farmers to plan their finances and marketing so that people can know the potential they have and see opportunities to develop the livestock business. The results of this dedication show that training and counseling of financial and entrepreneurial management helps farmers in financial planning such as feed and maintenance costs incurred, calculate the reasonable selling price of eggs, and plan future activities in developing the livestock business. Due to background education of farmers not from financial, so deep enough approach is required in explaining financial management and entrepreneurship as well as simple submission so that farmers can more easily understand the application of financial management concepts and entrepreneurship in the business world.Keywords: Financial Management, Entrepreneurship, Duck Farmers, Desa Kolam
THE ACTUALIZATION OF THE INCREASED COMPETITIVENESS OF OIL PRODUCTS RUB HERBACEOUS TRADITIONALLY THROUGH BRANDING AND CERTIFICATION OF PRODUCT QUALITY ASSURANCE UMK RAMBAL DELI IN KECAMATAN GALANG Thohiri, Roza; Zainal, Andri; Putra, Pasca Dwi; Suharianto, Joko
Journal of Community Research and Service Vol. 3 No. 1: January 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i1.14430

Abstract

The activities of the CPM with the title of œthe Actualization of the Improvement of the Competitiveness of the Product Oil Scrub Traditional Herbs Through Branding and Certification Guarantee the Quality of Products UMK Rambal Deli in District Girders this is focused on penuntasan 3 (three) problems specific be problem specific namely (1) Absence of the actualization of the knowledge explicit (explicit knowledge) in the product oil rub the traditional herbs that is produced; (2) product competitiveness the relative weakness with the management of production, marketing and finance is still traditional and; (3) the Body efforts yet there the body order official and permit the efforts which have not yet registered. Partners involved in the activities of the CPM this is the UMK Rambal Deli led by Mr. Agus Hidayat. UMK is located in the Street Sergeant M. Arifin gg. Muslim Lk. II wards Girders of the City, Subdistrict Girders, Regency of Deli Serdang. As an alternative solution for the settlement of the problem referred to consists of: (1) documentation of the profile and the formula of the products in print and electronic; (2) modernization and amplification of diffuse marketing: finishing and marketing system, and; (3) the assitance management certificate stand SME and business licenses. The activities of the CPM this will produce some external of them: The Proceedings, the Application of ABOUT and Product Innovation, draft pocket book, assitance management certificate stand order and clearance order.Keywords: SME, Certificate of Incorporation, Business license, Packaging.
AIR BRUSH TECHNOLOGY, WEBSITE BRANDING AND CASH FLOW MANAGEMENT IN J-ART MEDAN Thohiri, Roza; Harahap, Khairunisa; Maulana, Bagoes; Zainal, Andri; Putra, Pasca Dwi
Journal of Community Research and Service Vol. 3 No. 2: July 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i2.15979

Abstract

This dedication activity is focused on solving the problems that become priority problems, namely the lack of application of appropriate technology tools that can accelerate the process of coloring art products, and good and standardized management and financial strategies and website creation. The partners involved in this activity are J-Art SMEs led by Mr. Faisal Walad. This UMKM is located at Jalan Umar Gg. Karsidi No.70, Glugur Darat I Village, Medan Timur District. The service activities referred to are the provision and assistance of the use of wind compressor machines and spray guns, good management assistance and assistance of manual and electronic financial reports and the provision of website branding. This activity also resulted in several outcomes in the form of TTG implementation, management and financial assistance and a commercial website.Keywords: Air Brush; Management; Finance; Website.
THE HEDONISM LIFESTYLE, FINANCIAL LITERACY AND FINANCIAL MANAGEMENT AMONG BUSINESS EDUCATION STUDENTS TO FINANCIAL MANAGEMENT Putra, Pasca Dwi; Harahap, Khairunnisa; Rahmah, Seline Suci
Journal of Community Research and Service Vol. 4 No. 1: January 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i1.18287

Abstract

The problem of this research is the poor management of student finances. This study aims to determine how much influence the lifestyle of hedonism and financial literacy on student financial management. The population of this study includes all of the Business Education students batch of 2017 with a sample of 90 respondents. The research instrument test uses the validity and reliability test carried out with the SPSS 22 for Windows software application. Research data analysis techniques: normality test, linearity test, multicollinearity test, multiple linear, F-test using the SPSS software application. The result of this research show that hedonism lifestyle has a negative and significant effect on student financial management; financial literacy has a positive and significant effect on student financial management. The results of this study indicate that there is a significant influence on the lifestyle of hedonism and financial literacy on student financial management, both partially and simultaneously. Keywords: Hedonism Lifestyle; Financial Literacy; Financial Management.
PENGARUH MATA PELAJARAN BISNIS RITEL, MOTIVASI BELAJAR, DAN KECERDASAN ADVERSITAS TERHADAP KESIAPAN BERWIRAUSAHA PADA SISWA KELAS XII JURUSAN BISNIS DARING DAN PEMASARAN SMK NEGERI 13 MEDAN Samuel Karip Tambunan; Pasca Dwi Putra
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.31896

Abstract

The purpose of this study is to examine the influence of retail business subjects, learning motivation, and adversity quotient on the entrepreneurial readiness of XII grade students majoring in online business and marketing at SMK Negeri 13 Medan. The population for this study consists of 33 students. This type of research is ex- post facto and the sampling technique used in the research is total sampling, totaling 33 students. The data collection instruments used are retail business subjects by taking scores, learning motivation with 15 statement items, adversity quotient with 15 statement items, and entrepreneurial readiness with 15 statement items. The data analysis techniques used in this study involve classical assumption testing, multiple linear regression, and hypothesis testing, measuring how much influence retail business subjects, learning motivation, and adversity quotient have on entrepreneurial readiness. This research shows that the subject of retail business, learning motivation, and adversarial intelligence have a significant and positive effect on the entrepreneurial readiness of grade XII students in the online business and marketing program at SMK Negeri 13 Medan.
Developing an on-campus creative economy clinic to elevate the quality of existing community service program Zainal, Andri; Farza, T. Citra Nisa; Harahap, Khairunnisa; Dwi Putra, Pasca
ASEAN Journal of Community Engagement Vol. 4, No. 1
Publisher : UI Scholars Hub

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

Abstract

The ongoing community service program has not provided optimal and sustainable outcomes that can improve the creative economy sector as a partner, especially in the era of technological disruption. This study describes the importance of setting up a creative economy clinic at the university, which is based on the needs of upscaling local micro, small, and medium enterprises (MSMEs’) performance. The discussions presented in the paper arise from a qualitative conceptual study using an instrumental case study approach, linking insights from theoretical perspectives and works across disciplines that concern the development of a creative economy clinic. The results of the discussion highlight the potential outcomes of establishing an on-campus creative economy clinic, ensuring the business sustainability of MSMEs in the era of disruptive technology. An initial assessment related to the needs of MSMEs is required as a strategic step in the development of the ecosystem of related creative economy clinics using each university’s competitive advantage.
PENGARUH PRESTASI BELAJAR, EFIKASI DIRI DAN LINGKUNGAN TEMAN SEBAYA TERHADAP MINAT MELANJUTKAN PENDIDIKAN KE PERGURUAN TINGGI SISWA KELAS XII SMA NEGERI 1 HAMPARAN PERAK Aisyah Amini Siregar; Pasca Dwi Putra
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Terbit
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.37199

Abstract

This study aims to examine the effect of Academic Achievement, Self-Efficacy, and Peer Environment on the interest in continuing education to higher education among 12th-grade students at SMA Negeri 1 Hamparan Perak. This type of research is quantitative. The study has a population of 152 students. The technique used in this study is Proportional Random Sampling, due to the population size of 152 students. The data collection technique used is through filling out questionnaires. The data analysis technique used is multiple linear regression with hypothesis testing, namely Partial Test (t-Test), Simultaneous Test (F-Test), and the coefficient of Determination. Based on the data analysis, the resukts indicate that Academic Achievement, Self-Efficay, dan Peer Environment have a positive and significant influence on students’ interest in pursing higher education among Grade XII students of SMA Negeri 1 Hamparan Perak.
PENGARUH SELF-AWARENESS DAN KREATIVITAS BELAJAR TERHADAP KEMANDIRIAN BELAJAR DALAM MATA PELAJARAN AKUNTANSI PADA SISWA JURUSAN AKUNTANSI SMK PAB 2 HELVETIA Damanik, Melba; Ulfa Nurhayani; Dede Ruslan; Rini Herliani; Pasca Dwi Putra
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01, Maret 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.43139

Abstract

Education is essentially a planned and continuous process aimed at developing students’ potential to become independent, responsible, and competent individuals. However, the learning process in vocational schools, particularly in accounting subjects, still shows that many students rely heavily on teachers and have not yet developed optimal independent learning skills. This study aims to analyze the influence of self-awareness and learning creativity on learning independence in accounting subjects among students of the Accounting Department at SMK PAB 2 Helvetia. The research employed a quantitative approach using an ex post facto correlational method. The population consisted of students from the Accounting Department, with a sample of 41 students selected as research respondents. Data were collected through a Likert-scale questionnaire based on indicators of self-awareness, learning creativity, and learning independence. The data analysis technique used multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) version 26. The results of the study indicate that self-awareness has a positive and significant effect on students’ learning independence with a regression coefficient of 0.659 and a significance value below 0.05. Furthermore, learning creativity also shows a positive and significant influence on learning independence with a regression coefficient of 0.686 and a significance value below 0.05. Simultaneously, self-awareness and learning creativity contribute positively to strengthening students’ learning independence. These findings suggest that improving students’ awareness of their own learning potential and encouraging creative learning strategies can enhance independent learning behavior in accounting education.
Co-Authors Adek Cerah Kurnia Azis Aisyah Amini Siregar Aldiman Pasaribu Andri Zainal Ardila, Syifa Milliana Bayu Maulana Budiarta, Kustoro Charles Fransiscus Ambarita Choms Gary Ganda Tua Sibarani Choms Gary Ganda Tua Sibarani Clara Roose Situmeang Damanik, Melba Dea Natalia Sembiring Dede Ruslan DEDE RUSLAN Duma, Yesika Egidius Egia Aginta Ginting Eko Wahyu Nugrahadi Elma Julia Rani Manullang Elysa, Nuri Zannah Endang Pratiwi Eva Lovita Pricilia Aritonang Evi Fany Batuara Fadillah Janadiyah Fannya Regina Putri Farza, T. Citra Nisa Farza, Tengku Citra Nisa Fenny Afrida Fenny Afrida Fransiari, Muhammad Edwin Halim Simatupang Harahap, Khairunisa Harahap, Khairunnisa Haryadi Haryadi Haryani Pratiwi Sitompul Haryani Pratiwi Sitompul Hendra Saputra Hendra Saputra Hidir Efendi Indra Maipita Ivo Selvia Agusti Ivo Selvia Agusti Ivo Selvia Agusti Ivo Selvia Agusti Jufri Darma Khafi Puddin Khairunnisa Harahap Khairunnisa Harahap La Ane La Hanu Linsa Febby Br Barus Lisyanto . Loviana Uli Manurung Maria Finsensia Sihaloho Martha Rotua Purba Maulana, Bagoes Muhammad Faisal Khadavi Muhammad Nasir Muhammad Nasir Mustaqim Mustaqim, Mustaqim Nadia Maulida Nadya Rahmadhani Nia Syahfitri Noni Rozaini Nurhayani, Ulfa PUTRI WULANDARI Rahmah, Seline Suci Ramdhansyah Ramdhansyah Ramdhansyah Ramdhansyah Rini Herliani Rini Natalina Sitanggang Ritonga, Aslam Naufal Arrahman Roy Prayuda, Muhammad Roza Thohiri Roza Thohiri Roza Thohiri Samuel Karip Tambunan Selamat Riadi Sondang Aida Silalahi Sondang Aida Silalahi Sriwedari, Tuti Sriwedari, Tuti Suci Frisnoiry Suharianto , Joko Tengku Citra Nisa Farza Thohiri, Roza Tri Immanuel Sitinjak Tuti Sriwedari Ulfa Nurhayani Ulfa Nurhayani Wasis Wuyung Wisnu Brata Weny Nurwendari Yerisma Welly Yolanda Sihaloho Yuliana Dewi Siregar