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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Jurnal Scientia JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Widya International Journal of Applied Finance and Business Studies Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi, Keuangan dan Perpajakan Journal Accounting International Mount Hope
Khanti Listya
Politeknik Negeri Medan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Pelatihan Diversifikasi dan Digitalisasi Usaha Tanaman Hias Berbasis Ekonomi Kreatif Untuk Mewujudkan Kemandirian Ekonomi Perempuan Kampung Bunga Madirsan Desa Bangun Sari, Kec. Tanjung Morawa, Kab. Deli Serdang, Sumatera Utara Novi Handayani Simbolon; Fatma Dwi Jati; Sondang Beatrix Siahaan; Muhammad Asrin Jazuli; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2779

Abstract

Abstract: Kampung Bunga Madirsan is known as a center for ornamental plant sales, serving as a primary source of income for women in the area. However, in recent times, ornamental plant sales have seen a significant decline. This is due to a lack of variety in ornamental plant products, a lack of innovation in packaging, and limited ability to utilize digital media as a marketing tool. Partners also lack branding strategies and marketplace sales strategies, relying solely on conventional methods. Partners also rely on the use of chemical fertilizers, increasing their costs. This situation has resulted in limited market reach and low growth in ornamental plant businesses. This community service activity aims to address these partner challenges through training on diversification and digitalization of ornamental plant businesses based on the creative economy. The implementation method includes an initial survey, participatory training, provision of technological tools to facilitate plant care, hands-on practice, mentoring, and the creation of digital business profiles for partners in Kampung Bunga Madirsan
The influence of green accounting, intellectual capital and firm size on firm value in the sri kehati index Ilham, Muhammad; Listya, Khanti; Situngkir, Anggiat; Jazuli, Muhammad Asrin
International Journal of Applied Finance and Business Studies Vol. 13 No. 3 (2025): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i3.411

Abstract

This study examines the influence of Green Accounting, Intellectual Capital, and Firm Size on firm value among companies listed in the Sustainable and Responsible Investment (SRI)-KEHATI Index during 2020–2024. Using a quantitative archival approach, data from 10 purposively selected firms (50 firm-year observations) were analyzed through multiple linear regression with IBM SPSS 27. Based on Legitimacy Theory, firms disclose environmental information to maintain social approval and investor trust, while the Resource-Based Theory views intellectual capability and firm size as strategic resources that can enhance value when managed efficiently. The results show that Green Accounting has an insignificant effect on firm value (Sig. = 0.725), whereas Intellectual Capital (Sig. = 0.001; β = –0.048) and Firm Size (Sig. = 0.001; β = –0.047) have significant but negative effects. The simultaneous test (F = 5.690; Sig. = 0.002) confirms that all variables collectively influence firm value. This study contributes to the literature by demonstrating that sustainability practices and intangible resources do not automatically enhance firm value unless supported by operational efficiency, thereby refining the application of Legitimacy and Resource-Based Theories in the context of emerging sustainable markets.
Co-Authors Anita Putri, Anita Asrin Jazuli, Muhammad Budianto , Melvin Dina Pidiana Yurista Divhana Putri Dwi Jati, Fatma Evi Juliani Hutasoit Fani Adelia Fitri Zahriana Gultom, Selfi Afriani Hilmi Ikhwan Harahap Ira Pane Jazuli, Muhammad Asrin Jessy Safitri Sitorus Jessy Safitri Sitorus Marisa Silvia Tiurma Putri Muhammad Asrin Jazuli Muhammad Ilham Napitupulu, Ilham Hidayah Novi Handayani Simbolon Nurhaflah Soraya Octaviani Barus Olivia, Jesslyn Pakpahan, Ghani Valessa Pasaribu, Salmariana Pirma Sibarani Putri Yadinda Kartika Sari Rahmadani Rahmadani Rizki Surya Andhayani Nasution Rizky Surya Andhayani Nasution Safrida, Eli Siahaan, Sondang Beatrix Sibarani, Jojor Lisbet Sitorus, JessySafitri Situngkir, Anggiat Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sri Liniarti Sri Wardany Sri Wardany Sri Wardany Wilbert