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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Muhammadiyah Riau Accounting and Business Journal Ilomata International Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Economics Research and Social Sciences Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Finance and Business Digital (JFBD) Media Ekonomi Asian Journal of Management Analytics Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Jurnal Peduli : Jurnal Pengabdian Kepada Masyarakat JAT (Journal of Accounting and Tax) Jurnal Ekonomi, Manajemen, Akuntansi Innovation Business Management and Accounting Journal
Sri Wahyuni
Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH GREEN SUPPLY CHAIN MANAGEMENT, CARBON ACCOUNTING, DAN GREEN ACCOUNTING TERHADAP PENGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Intan Vera Saputri; Sri Wahyuni; Suryo Budi Santoso; Nur Isna Inayati
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4080

Abstract

Introduction: This study examines the effects of GSCM, carbon accounting, and green accounting on SDGs disclosure, with ROA as a mediator, using 250 firm-year observations from 50 Indonesian Basic Materials companies during 2020–2024.Methods: Disclosure indices were constructed from annual and sustainability reports through content analysis. Panel regressions used a Fixed-Effect Model for ROA and a Common-Effect Model for SDGs disclosure, controlling for firm size, leverage, sales growth, and year effects.Results: Mean indices were 0.5940 for GSCMI, 0.5080 for CADI, 0.4829 for GAI, and 0.6501 for SDGDI. GSCM, carbon accounting, green accounting, and ROA positively affected SDG disclosure. However, the three sustainability practices did not significantly affect ROA. Firm size was significant, while leverage and sales growth were not. Bootstrap intervals included zero, indicating no ROA mediation in this sample.Conclusion: Sustainability practices influence SDGs disclosure mainly through direct reporting pathways, supporting Stakeholder, Legitimacy, and Triple Bottom Line theories. Because all sustainability constructs are disclosure-based, the findings indicate reporting breadth rather than actual environmental or SDGs performance. Keywords: Basic Materials; Green Supply Chain Management; Carbon Accounting; Green Accounting; ROA; SDGs Disclosure.
The Role of Digitalization in the Era of Society 5.0 on MSME Performance Defi Roshaliya; Nur Isna Inayati; Sri Wahyuni; Ira Hapsari
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1554

Abstract

This study aims to analyze the effect of digital accounting, digital organization, and media capability on MSME performance. This study uses quantitative research methods. The population of this study consisted of Micro, Small, and Medium Enterprises (MSMEs) registered with the Banyumas Regency Micro, Small, and Medium Entrepreneurs Association (ASPIKMAS). The sampling technique used was purposive sampling, which was taken as many as 106 respondents. This study used a quantitative approach to achieve these objectives by collecting primary data through distributing questionnaires. The analysis used the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. Based on the research results, it is concluded that digital accounting has a positive and significant influence on the performance of MSMEs. Second, digital organization has a positive and significant influence on the performance of MSMEs. Third, media capability also has a positive and significant influence on the performance of MSMEs.
Pengaruh Struktur Modal Dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Consumer Non Cyclicals Periode 2021-2024 Nisfi Laeli Soimah; Hadi Pramono; Sri Wahyuni; Ira Hapsari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19049

Abstract

Companies listed on the Indonesia Stock Exchange in the Consumer Non-Cyclicals subsector (food and beverage) from 2021 to 2024 will be the focus of this research, which tries to determine the effect of capital structure, leverage, and profitability on company value. Using a purposive sampling technique, this research draws from a pool of 326 observations drawn from financial reports as secondary data. Partially Least Squares (PLS) was used to analyse the data. Firm value and profitability are positively and significantly affected by capital structure, according to the study. Leverage boosts profits significantly but has little effect on the value of the company. The value of a company is positively and significantly affected by its profitability. Additionally, profitability mediates the impact of leverage on firm value overall and partly mediates the influence of capital structure on firm value.
PEMBERDAYAAN MASYARAKAT: PENYULUHAN POLA ASUH ANAK BERDASARKAN TAHAP PERKEMBANGAN DI DESA SEMPOL Bintang Krismiani; Kemala Diah Tri Hayati; Dicky Andrean; Embun Sindu Waludani; Yogi Febriansyah; Kaifa Mahardika Muhammad Priyadi; Tri Hardyanthi; Sri Wahyuni
Jurnal Peduli : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025)
Publisher : LPPM STAI DARUSSALAM LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51226/pdl.v4i2.742

Abstract

Pola asuh orang tua berperan penting dalam perkembangan anak, baik secara fisik, emosional, maupun sosial. Namun, pemahaman masyarakat mengenai hal tersebut masih terbatas. Program pemberdayaan masyarakat ini bertujuan untuk meningkatkan kesadaran dan pemahaman orang tua mengenai pola asuh yang sesuai dengan tahap perkembangan anak melalui penyuluhan yang dilakukan di Desa Sempol, Kecamatan Sukoharjo, Kabupaten Wonosobo. Metode yang digunakan adalah ceramah, diskusi, dan tanya jawab, dengan pendekatan berbasis tiga tahap, yaitu perencanaan, pelaksanaan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pola asuh yang tepat sesuai dengan tahapan perkembangan anak. Selain itu, peserta juga memperoleh keterampilan praktis dalam menerapkan pola asuh yang sesuai untuk mendukung perkembangan optimal anak mereka. Kesimpulan dari program ini adalah bahwa penyuluhan pola asuh berbasis tahap perkembangan dapat menjadi strategi yang efektif dalam meningkatkan kualitas pengasuhan di lingkungan keluarga. Oleh karena itu, diharapkan kegiatan serupa dapat terus dikembangkan secara berkelanjutan dengan dukungan komunitas lokal.
Co-Authors Akhmad Darmawan Amir Amir Ani Kusbandiyah Annisa Ilma Hartikasari Arini Hidayah, Arini Bima Cinintya Pratama Bintang Krismiani Defi Roshaliya Desi Sukmawati Dian Anjar Pratiwi Dicky Andrean Didi Setyono Dwi Fatmah Sari Dwi Vina Rahmawati Dwi Winarni Edi Joko Setyadi Embun Sindu Waludani Erny Rachmawati Faisal Nur Fahmi Fauzan Bahy Azzahra Fitriati, Azmi Fyna Maulina Galih Prakoso Hadi Pramono Hardiyanto Wibowo Herman Felani Inayati, Nur Isna Intan Vera Saputri Ira Hapsari Kaifa Mahardika Muhammad Priyadi Kartika Widyasari Kemala Diah Tri Hayati Lelly Kartika Sari Lina Puji Lestari Merina Ditya Paramitha Mudjiyanti, Rina Naelati Tubastuvi Ninda Ayu Primadani Nisfi Laeli Soimah Novi Dirgantari Novi Dirgantari Nurshahika Agustina Olivia Oktafiana Pujiharto Pujiharto Reghita Nabilla Shafira Rizka Rahayu Utami Selamet Eko Budi Santoso Siti Nur Azizah Suci Sekar Melati Suryo Budi Santoso Suyoto Suyoto Tiara Pandansari Tri Hardyanthi Trina Romadona Umar Abduloh Wida Purwidianti Wina Ayu Isnaeni Yogi Febriansyah Yunita Rindiani Ziva Aqillah Pramono