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All Journal Journal of Economics, Business, & Accountancy Ventura JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAKED Journal of Community Development ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian Masyarakat: BAKTI KITA UBMJ (UPY Business and Management Journal) Journal of Public and Business Accounting Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Berlina Yudha Pratiwi
Politeknik Negeri Jember
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Rhetoric in sustainability report at PT Krakatau Steel Indonesia. Rediyanto Putra; Sumadi Sumadi; Rahma Rina Wijayanti; Berlina Yudha Pratiwi; Oryza Ardhiarisca
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1234

Abstract

This research was motivated by the implementation of Corporate Social Responsibility (CSR) activities at PT. Krakatau Steel, having suffered losses for five consecutive years. The objective of this study is to understand and prove the use of rhetorical communication techniques in the sustainability report by PT Krakatau Steel (public limited company). The data were taken from the sustainability report of PT Krakatau Steel from 2012 until 2016. This research uses qualitative approach with interpretive method. The analysis was done by means of a semiotic analysis of Charles Sanders Pierce. The result of semiotics studies, on the sustainability report of PT Krakatau Steel in 2012 until 2016 successfully proves that sustainability report is made as the company's rhetorical story. Rhetorical story on sustainability report of PT Krakatau Steel from 2012 to 2016 is structured for the purpose of three main objectives: (1) obtaining a form of recognition of legitimacy from external parties, (2) creating a positive image of the company conveyed to external parties, and (3) negative image disappearance
Green Footprint Through the Development of a Sustainability Reporting Concept for Karangpring Village Siska Aprilia Oktaviani; Fitriya Andriyani; Oryza Ardhiarisca; Prillinaya Yudhistira; Berlina Yudha Pratiwi; Dessy Putri Andini
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1604

Abstract

This study aims to examine the integration of field findings based on UI green city metric indicators and green accounting approaches in the development of village sustainability reporting. This study was conducted in Karangpring village, Jember district, which is a case study village with abundant natural resources and strong local sustainability initiatives. A qualitative case study method was used, employing data collection techniques such as in-depth interviews, field observations, and document analysis. The results of the study show that Karangpring village has implemented various sustainable practices in terms of spatial planning, water management, mobility, waste management, energy, and village governance. However, these efforts have not been fully documented in a structured, accounting-based reporting system. By applying a green accounting approach, this study developed a green village financial report format consisting of a green balance sheet, an environment-based budget realization report, and notes to the green financial statements. This reporting format aims to improve transparency and accountability, as well as support evidence-based environmental policy formulation at the village level. This study contributes to the development of integrated and applicable village sustainability reporting, and opens up opportunities for regulation and digitization of environmental reporting at the local government level.
Pekarangan Produktif dengan Vertiminaponik sebuah Inovasi Hijau untuk Ketahanan Pangan Keluarga dan Literasi Digital Perempuan Jumiatun; Irma Harlianingtyas; Rindha Rentina Darah Pertami; Berlina Yudha Pratiwi; Satria Indra Kusuma
Journal of Community Development Vol. 6 No. 3 (2026): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i3.1734

Abstract

Pekarangan di wilayah yang padat penduduk jarang dimanfaatkan sebagai sumber pangan keluarga. Rambipuji merupakan desa yang ada di Kabupaten jember dan salah satu permasalahan di desa tersebut adalah produktivitas lahan yang menurun. Oleh karena itu tim melakukan kegiatan dengan memberdayakan anggota PKK melalui program vertiminaponik. Tujuan kegiatan ini adalah memberdayakan perempuan anggota PKK Curah Ancar, Desa Rambipuji, melalui optimalisasi pemanfaatan pekarangan rumah dengan teknologi vertiminaponik. Waktu pelaksanaan dimulai pada bulan Juli sampai dengan November 2025. Metode pelaksanaan meliputi sosialisasi dan pelatihan untuk meningkatkan pemahaman dan keterampilan peserta mengenai konsep urban farming berbasis zero waste. Materi meliputi pengenalan sistem vertiminaponik, perakitan instalasi, budidaya tanaman sayuran dan ikan, serta pengemasan dan pemasaran produk secara digital. Hasil sosialisasi menunjukkan respons positif, di mana peserta aktif berdiskusi dan menunjukkan minat kuat untuk mengembangkan teknologi ini di rumah masing-masing. Pada tahap penerapan, dilakukan instalasi sistem vertiminaponik sederhana di pekarangan percontohan, yang kemudian diikuti pendampingan teknis hingga peserta mampu merawat tanaman dan ikan secara mandiri. Monitoring dan evaluasi menunjukkan peningkatan signifikan dalam aspek pengetahuan, keterampilan, dan motivasi kewirausahaan peserta. Beberapa anggota berhasil memanen sayuran pertama, mengemas produk secara higienis, dan memasarkan melalui platform digital. Program ini terbukti memberikan dampak nyata dalam meningkatkan ketahanan pangan keluarga sekaligus membuka peluang usaha kecil berbasis rumah tangga. Dengan demikian, penerapan vertiminaponik tidak hanya mendukung ketersediaan pangan sehat, tetapi juga memperkuat pemberdayaan sosial ekonomi perempuan di Desa Rambipuji.
Co-Authors Ade Jutawan Yusuf Maulana Adelia Kusumaningrum Arisona Ahmad Christa Dyah Utami Dafillah Vike Eryana Dessy Putri Andini Eliyatiningsih, Eliyatiningsih Fachmi Reza Fitria Abroril Iliyin Fitriya Andriyani Hanifiyah, Fitriyatul Hilda Rizqi Amalia Ifny Nadyla Isfalana Imelda Rizky Aulia Irma Harlianingtyas Jumiatun Liliek Dwi Soelaksini Maritza Azhara Nafila Romadhona Ni Putu Eka Sari Febyanti Oryza Ardhiarisca Prillinaya Yudhistira Rahma Rina Wijayanti Rediyanto Putra Rindha Rentina Darah Pertami Satria Indra Kusuma Sherly Fadya Pratama Putri Shindy Dewi Lastari Siska Aprilia Oktaviani Sugeng Hartanto Sumadi Sumadi