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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Kreativitas PKM Jurnal Ilmiah Ekonomi Global Masa Kini Community Engagement and Emergence Journal (CEEJ) International Journal of Community Service & Engagement Jurnal Fairness Jurnal Ekonomi, Manajemen, Akuntansi
RM. Rum Hendarmin
Universitas Indo Global Mandiri
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Green Accounting dan Corporate Social Responsibility Terhadap Profitabilitas Sub Sektor Logam Periode 2020-2023 pada Bursa Efek Indonesia Andina Yulianti; Leriza Desitama Anggraini; RM. Rum Hendarmin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5656

Abstract

This research aims to examine the influence of Green Accounting and Corporate Social Responsibility (CSR) on profitability in the metals sub-sector for the 2020-2023 period on the Indonesia Stock Exchange. The secondary data used comes from the annual financial reports of companies listed on the Indonesia Stock Exchange. The analytical method used is regression to test the relationship between Green Accounting, CSR and company profitability. The results of the analysis show that Green Accounting has a significant positive influence on the profitability of metal companies with a t value of 5.324 and a significance level (sig) of 0.000 < 0.05. This shows that the implementation of Green Accounting contributes positively to the company's financial performance. Apart from that, Corporate Social Responsibility also has a significant influence on profitability with a t value of 3.542 and a significance level (sig) of 0.000 < 0.05, confirming that effective CSR practices also have a positive impact on the profitability of metal companies. In conclusion, both Green Accounting and CSR has an important role in increasing company profitability in the metal sub-sector in Indonesia. The implications of this research underscore the importance of integrating sustainable practices in a company's business strategy to achieve long-term financial goals and meet stakeholder expectations regarding social and environmental aspects.
Pelatihan Literasi Digital Keuangan bagi Pelaku UMKM dalam Pengelolaan Keuangan pada Pelaku Usaha di Desa Santan Sari, Kabupaten Banyuasin Endiarto Adi Nugroho; RM. Rum Hendarmin; Hamid Halin
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.9811

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio kemandirian dan belanja daerah terhadap kinerja keuangan pemerintah daerah di Provinsi Jawa Tengah. Data yang digunakan adalah Laporan Realisasi Anggaran dari 35 Kabupaten/Kota di Jawa Tengah selama periode 2019-2023. Penelitian menggunakan metode purposive sampling dengan total 175 observasi. Analisis data diimplementasikan dalam penelitian ini mencakup Analisis Deskriptif, Regresi Data Panel, Uji Asumsi Klasik, Uji Kelayakan Model, dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa rasio kemandirian tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah. Hal ini mengindikasikan masih tingginya ketergantungan daerah terhadap dana transfer pusat.. Sementara itu, belanja daerah berpengaruh positif signifikan terhadap kinerja keuangan pemerintah daerah. Secara simultan, kedua variabel independen hanya mampu menjelaskan 5.7% variasi kinerja keuangan pemerintah daerah, sedangkan 93.3% dijelaskan oleh variabel lain di luar model penelitian. Penelitian ini menyarankan perlunya optimalisasi pendapatan asli daerah dan pengelolaan belanja daerah yang lebih efektif untuk meningkatkan kinerja keuangan pemerintah daerah.
Co-Authors Aldo Pirando Amillya Shabita Andina Yulianti Andini Utari Putri Anggraini, Leriza Desitama Endiarto Adi Nugroho Hamid Halin Harsi Romli Leni Indriana Meilin Veronica Mutiara Kemala Ratu Rafika Sari Reny Aziatul Pebriani Resky Ramadhani Rianita Shafiera Lazuarni Tripermata, Lukita Try Wulandari Vhika Meiriasari Yolinda Rosiasti