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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Pendidikan Matematika dan IPA Jurnal Computech & Bisnis (e-Journal) Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Alotrop Jurnal Pendidikan dan Ilmu Kimia Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman JURNAL PENDIDIKAN TAMBUSAI Ta`Limuna : Jurnal Pendidikan Islam B-Dent, Jurnal Kedokteran Gigi Universitas Baiturrahmah Jurnal Teknologi dan Informasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Caksana: Pendidikan Anak Usia Dini Jurnal Review Pendidikan dan Pengajaran (JRPP) Building of Informatics, Technology and Science Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Ihsan: Jurnal Pengabdian Masyarakat jurnal abdimas saintika Jurnal Pendidikan Vokasi Otomotif JPTE: Jurnal Pendidikan Teknik Elektro Journal of Coastal and Ocean Sciences Jurnal Farmasi Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Journal of English Language and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Society: Jurnal Pengabdian Masyarakat AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Buhuts Al Athfal Jurnal Pusat Akses Kajian Manajemen JOURNAL OF MIDWIFERY SCIENCE Jurnal Dunia Pendidikan Buhuts Al Athfal : Jurnal Pendidikan dan Anak Usia Dini Jurnal Riset Rumpun Agama dan Filsafat QISTINA: Jurnal Multidisiplin Indonesia Progressive Physics Journal Prosiding Seminar Nasional Teknologi Informasi dan Bisnis e_Jurnal Ilmiah Riset Akuntansi Sintaks: Jurnal Bahasa dan Sastra Indonesia Hikmayo: Jurnal Pengabdian Masyarakat Jurnal Bima: Pusat Publikasi Ilmu Pendidikan Bahasa dan Sastra Mutiara: Jurnal Penelitian dan Karya Ilmiah Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) Jurnal Ar Ro'is Mandalika (Armada) Ekonomi Keuangan Syariah dan Akuntansi Pajak Journal of Technology and Computer (JOTECHCOM) Jurnal Intelek Insan Cendikia Al-Mudharabah RUKASI: Jurnal Ilmiah Perkembangan Pendidikan dan Pembelajaran Medical Sains : Jurnal Ilmiah Kefarmasian Journal of Management Education Social Sciences Information and Religion JIPITI: Jurnal Pengabdian kepada Masyarakat Media of Health Research LoroNG Jurnal Jendela Matematika Agrinus: Jurnal Agro Marin Nusantara Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Pendidikan dan Sosial Humaniora Prawara Jurnal Pengabdian Masyarakat Wellness Jurnal Kesehatan dan Pelayanan Masyarakat Catha : Jurnal Penelitian Kreatif dan Inovatif Al-Iffah: Journal of Islamic Sciences Research
Anisa Putri
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The Role of Accounting in Supporting Marketing Strategy at PT Sari Alam Sukabumi Putri, Anisa; Dania Meida Rosyidah
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/cf4y3012

Abstract

This community engagement program was carried out to address several challenges faced by PT Sari Alam Sukabumi, particularly the suboptimal use of accounting data and the limited effectiveness of the company’s marketing strategies. Although the company manages more than 400 extract products, the existing financial and sales data had not been systematically utilized to support decision-making in pricing, promotional planning, and customer targeting. The implementation methods consisted of field observation, data collection, analysis of sales and financial records, development of a structured product database, preparation of margin-based price lists, and assistance in designing digital promotional materials and broadcast communication strategies. Throughout the activity, the product database was reorganized, sales performance graphs were produced, and a comprehensive price list was developed to aid in marketing negotiations. Digital promotional efforts through email and WhatsApp broadcasts also helped expand the company’s market reach. The outcomes indicate significant improvements in data organization, pricing accuracy, and marketing effectiveness. Overall, the program successfully addressed the partner’s core problems by integrating accounting analysis into marketing practices and strengthening the company’s capacity for data-driven decision-making.
SYMBOLIC OR SUBSTANTIVE? CARBON DISCLOSURE AND EARNINGS QUALITY: THE MODERATING ROLE OF CORPORATE GOVERNANCE MECHANISMS Cahyati, Ari Dewi; Mahmudah, Hadi; Indra Tama, Annafi; Putri, Anisa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2025): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i4.7438

Abstract

Abstract This study examines whether carbon disclosure (CD) in the Indonesian reflects a symbolic effort to project environmental responsibility or a substantive commitment that enhances earnings quality. Grounded in stakeholder theory and agency theory, the research investigates the direct effects of CD and corporate governance (CG) on earnings management (EM), as well as the moderating role of CG in this relationship. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with control variables—Current Ratio, Leverage, Market-to-Book Ratio (MKTB), and Size—the study finds that CD has a positive and significant effect on EM, indicating that it can be strategically employed as a symbolic tool to obscure opportunistic behavior. In contrast, CG has a negative and significant impact on EM, supporting its role as a mechanism to limit managerial opportunism and improve earnings quality. The interaction terms CG and CD are also negative and significant, suggesting that strong governance can mitigate the symbolic use of CD by aligning disclosures more closely with substantive environmental performance. Among the control variables, only the Current Ratio significantly affects EM. These findings underscore the need for robust governance structures to ensure that voluntary carbon disclosures, transition from symbolic gestures to genuine accountability.
Pengaruh Faktor Makroekonomi Terhadap Migrasi Tenaga Kerja Indonesia dalam Perspektif Ekonomi Islam: (Studi Studi Kasus Tahun 1995-2024) Anisa Putri; M. Wakhid Musthofa; Muhammad Ghafur Wibowo
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6777

Abstract

The disparity between education levels and job availability in Indonesia, coupled with the suboptimal impact of Gross Domestic Product (GDP) dynamics on unemployment figures, primarily drives the increase in labor migration abroad. This study aims to analyze the extent to which education level, unemployment rate, and GDP influence the decision of Indonesian citizens to migrate overseas during the 1995-2024 period. A quantitative approach employing multiple linear regression analysis (OLS method) was utilized, supported by Eviews 12 software and secondary data from the Central Statistics Agency (BPS) and World Development Indicator. The research findings indicate that, simultaneously, education level and unemployment significantly affect migration. However, when examined partially, only education level and unemployment show a significant influence, while GDP does not significantly impact migration. The results suggest that improving education quality and aligning it with job creation strategies within Indonesia could reduce the trend of labor migration. Ultimately, policies aimed at both enhancing education and fostering employment opportunities domestically could mitigate the flow of labor migration abroad.
Co-Authors AB, Nizhamuddin Abdullah Hasibuan abdur rohman Achmad Zakari Adilla, Friska Adinda Intan Mulya Prayetno Adinda Putri Br. Sitepu Adinda Putri Sitepu Agung Danuarta agustina, Fransiska Ahmad F, Zufar Akbar, Y Rahmat Aldi Khusmufa Nur Iman Alfiyah, Anis Nur Alit Hindri Yani Alwi, Desi Sri Rezeki Amalia, Nadra Amaliyah Mukmilah Ana Rusmardiana Ananda Syah Putri Harahap Andika Setyo Budi Lestari Andina Larasati Angga Maulana Firmansyah Anggraini, Vivi Anggrayny, Devrynda Bela Ani Afifah Anis Lanna Kalillah Antonius Anus Wuryanto Aprilliana, Meliza Eno Apriyendra Ari Aman Ari Dewi Cahyati Arifin, Darul Ariga, Sella Agustien Putri Arlina Arlina Arrozi, Nursyam Arthur Brown Arum Fajar Rahmawati Arvirelia Rahmatillah Aryunda, Divia Asa Mardliyatim Ni’mah Asri, Mutiara Hanifah asrima, Nur Azizah, Putri Nur Alis Azza Nuha Nisrina Banurea, Rejeki Karina Bintang, Riris Budi Santoso Burhanudin, Ihsan Citra Putrantri, Ellyn Dania Azzahra, Keyza Dania Meida Rosyidah Devi, Selvia Kali Dewi Wulandari Dicky Perwira Ompusunggu Dwi Budi Santoso Dwi, Dara Fitrah Dwiyani Sudaryanti Elise Muryanti Elrisa Br Barus Elsaty, Diva Fara Elvinawati Elvinawati, Elvinawati Ely Yuliana Endah Melani Enjelita Dwi Maharani Erfan Efendi Fadhilah, Parras Intan Fadhillah, M Rizki Fahira Silva Dilla Nst Fahrezi, Zufar Ahmad Fatimah, Ulfa Fauziyah, Nur Febrianti Febrianti Feby Oriza Sativa Fitri Amelia Fitria, Nabila Soviatul Fitriani, Nurul Friady, Friady Gazali, Novri hadi mahmudah Hafzah Harja Haidar, M. Faris Halim, Kaharuddin Shadiq Harahap, Fahma Amelia Harahap, Nur Ajizah Hardilawati, Wan laura Hasnah Faizah AR Hasyim, Iqbal Nur Herlinda Herlinda Hermandra, Hermandra Husnul Khatimah Hutabarat, Daniel Fransisto Ike Anita, Ike Indra Tama, Annafi Isfy Aprilian Nusen Isti Pujihastuti Iwan Setiawan Juliana, Ahmad Khairiah, Dina Khasanah, Latifah Kornialia, Kornialia Lada, Suddin Landong, Ahmad Lestari, Andika Setyo Budi Lestari, Delma Lisa Alfira Andini Lisdiana Lisdiana M Haikel Oksama M. Afdal M. Arif Romadhoni M. Iqbal Maharani, Enjelita Dwi Mailiza, Fitria Maimunah Maimunah Manalu, Ali Wardhana Manalu, Daniel Manalu, Magdalena Friskayanti Mardianto Mardianto Marselina, Resya Dwi Maya Aulia Sari Meilisa Rowi, Aisyiyah Miftahul Khoiri Muallimah, Sri Muhadis, Tengku Muhammad Ersya Faraby Muhammad Ghafur Wibowo Muhammad Luthfi Hamzah Muhammad Siddiq Armia Muhammad Wakhid Musthofa Munir, Rahmawati Murni A. Situmorang Mustakim Mustakim Muthia Ramadhini Mutia Salwa Humairoh Nefrida Neliwati Nia Anjunita Sari Purba Niadatus Soliha Nisa, Logaritma Nofirda, Fitri Ayu Nova Arikhman Novita Friska Nufus, Zakiyatun Nugraha, Viky Dwi Nugraheni, Tarisa Nur Diana NUR FAUZIYAH Nur Sulaiman Syah Nurdiansyah, Iid Nurhayati Nurhayati Oktafera, Annisa Oxanovena, Yolantrin Teresha Pandiangan, Dicka Chandra Permata Sari, Julia Perpisa Lili Prakosa, Dzaki Putra Prameswari, Vidya Prasetio, Gion Steven Prasetiyo, Tegar Purwaningtyas, Franindya Putri, Lu'luin Putri, Mileinia Sukoco Putri, Rahmayana Qhairani Frilla F. Safiesza Rahayu Agustia, Nanda Rahayu Ningsih Rahmadani, Auliya Rahmadanis, Intan Aulia Rice Novita Rifka Ayu Irawan Ririn Amandha Hara Dildha Manggala Rismareni Pransiska Rismawati, Lia Riswana, Syifa Ritonga, Nadila Septiani Rizki Ardiansya Rohmani Roviurrahman, Habib Safitri, Dira Yani Safitri, Sabilla Tian Salastri Rohiat, Salastri Salsabila, Jihan Rambu Saputra, Dimas Saribu, Jernita Lo Risma Br Tambun Sesmiyanti M.Pd S.S Setyaningsih, Indah Shabaha El Rojana Shabahah El Rojana Siahaan, Parlaungan Gabriel Siburian, Tesa Novia Silitonga, Miming Kartika Olivia Silvia Restycha Dewi Simanjorang, Agnes Novita Br Siregar, Elisman Pangondiyan Siregar, Misbah Sitepu, Arini Maulida Siti Nurhaliza Sitohang, Sri Rejeky Sri Hadiningrum Sri Muallimah Sri Yunita Sudaryat Suharni Suharni Sukardi Sukardi Sukmawati, Aprillia Supraja, Galih Supriyo Surya Dharma Susanto, Keto Susilo, Rinto Syifa F.P.S, Adinda Theresia Mardiyana Tamba Tsani, M. Rifqi Utomo, Arif Prastyo Vera Sardila W.W, Oktafadion W.W Wandriani, Tia Wayan Darsana Wei Zhang Wulandari, Sindy Yenita Roza Yunisah A.D Nababan Yuriantika, Silvia Zurma, Retno