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All Journal The Indonesian Accounting Review JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Akuntansi dan Pajak Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdi Insani Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga Jurnal Akuntansi Trisakti JPMA Research Horizon Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi Jurnal Pengabdian Nasional (JPN) Indonesia eJEBA
Yosefa Sayekti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies Pratiwi, Lutfiana; Maharani, Bunga; Sayekti, Yosefa
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2411

Abstract

Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.
Menuju Tata Kelola Bumdes Yang Baik Melalui Digitalisasi Dan Konsolidasi Laporan Keuangan Aprillianto, Bayu; Maharani, Bunga; Sayekti, Yosefa; Irmadariyani, Ririn; Indah Purnamawati, Indah; Sulistiyo, Agung Budi
Abdi Panca Marga Vol 3 No 2 (2022): Jurnal Abdi Panca Marga Edisi November 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v3i2.999

Abstract

Indonesian Government encourages the increasing of village economic through Village Owned Enterprise (BUMDes). Good governance of BUMDes has to have accountability and transparency. Condition of financial reporting of BUMDes in Tengger Mountain and Pandalungan society is still manual, excel-based, moreover having unpublished-financial reporting. Financial reporting form is still only report of cash receipts and contests and not accrual base. Hence, need to digitalize consolidated financial reporting based on Microsoft Access within business units. Keywords: BUMDes, Consolidation, Digitalzation, Financial Report.
PELAPORAN KEUANGAN DIGITAL UMKM: APLIKASI SI APIK PADA SENTRA TAPE KUNING Sayekti, Yosefa; Agustini, Aisa Tri; Irmadariyani, Ririn; Purnamawati, Indah; Irawan, Bambang; Prayitno, Agung; Adhani, Karenina Dwi; Agustin, Dania Safira
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1621

Abstract

The progress of an MSME involves several factors, such as financial management and product marketing. One of the important aspects of financial reports for MSMEs is acquiring capital from external parties or banks. In line with the business activities conducted, MSME tape producers in Tegalwaru Village face challenges, specifically the absence of proper financial records due to a lack of financial literacy. In this service initiative, education was provided to Sentra Tape MSME business owners regarding the significance of preparing financial reports and the utilization of the financial information recording application (SI APIK). The objective of this activity is to enable Sentra Tape MSME business actors to independently record and prepare financial reports using the SI APIK application, accessible via mobile phones. Digital-based financial management can assist MSMEs in recording transactions, generating outputs in the form of useful financial reports not only for MSMEs but also for banks analyzing the suitability of prospective MSME debtors. The methods employed in this service include observation, introduction, and mentoring stages, financial report preparation, training, implementation, as well as monitoring and evaluation. The results attained through community service activities are documented in a report on the implementation stage, encompassing initial visits, preparations for Focus Group Discussions (FGD), and the actual FGD sessions. For future development plans, continuous Human Resources training is essential to support MSMEs in implementing SI APIK.
Pengembangan Potensi Komoditas Mawar sebagai Kreasi Berkelanjutan pada Aspek Ekonomi Kreatif Desa Karangpring Sayekti, Yosefa; Purnamawati, Indah; Irmadariyani, Ririn; Putri, Adhelia Febriana; Rahmadani, Alvi; Pratama, Theodicy Kristian; Adhani, Brillian Farel; Maskur, Zevicha Angelita Berlian; Abu Bakar, Nor Mazlina; Aprillianto, Bayu
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): APRIL 2026
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v6i1.743

Abstract

Rose cultivation in Karangpring Village, Jember Regency, has long been trapped in a low-value commodity chain — sold as fresh cut flowers for grave ceremonies, with farmers earning well below the regional minimum wage. This community service program addresses that gap by applying a creative economy approach to transform raw rose commodities into marketable food and non-food products, including rose syrup, rose jam, bakpia, reed diffusers, and aromatherapy candles. The program was carried out through Focus Group Discussions (FGD), hands-on production training, and structured mentoring sessions with the Women Farmers Community (Kelompok Wanita Tani), covering product development, brand identity, and digital marketing through platforms such as Shopee and Instagram. Beyond product diversification, the program pursued a broader objective: building a self-sustaining creative economy community under village government oversight, capable of managing production, distribution, and market expansion independently. Outcomes indicate a positive shift in community capacity, with consistent participation across five to ten sessions and early market traction through repeat orders at the local level. The program also contributes to the Sustainable Development Goals (SDGs), particularly in the areas of economic welfare, commodity literacy, and responsible resource use. Scaling this initiative from a community unit to a full creative industry will require strategic investment and partnership — a challenge that remains open.
Co-Authors Abu Bakar, Nor Mazlina Adhani, Brillian Farel Adhani, Karenina Dwi Adinda Putri, Frisca Teanna Aditya Refinaldy Afkarina, R Miftah Afkarina, R. Miftah Afkarina, Raden Miftah Agung Budi Sulistiyo Agung Budi Sulistya Agung Prayitno Agustin, Dania Safira Ahmad Roziq Aisa Tri Agustini Alfi Arif Alwan Sri Kustono Anang Ariful Habib Anggi Bimantara Ani Yulianti Ariful Habib, Anang Aulia, Tazqia Aziz, Nur Kholik Balasad, Rahyah Zahwa Ghamariah Bambang Irawan Bambang Irawan Bayu Aprillianto Budi Santoso Bunga Maharani Dewi Ayu Puspita Dwi Budi Santoso Efendi, Husnul Irfan Febrian, Ciko Edo Fetri Setyo Liyundra Heni Heni heni heni Hibatullah, Reihan Wudd Holilullah Holilullah Husna, Nadiyah Nurul Ilmi, Mainatul Ilmi, Nilatul Imam Mas'ud Imansari, Lisa Cahyani Imro'atun Shoimah Indah Purnamawati Indah Purnamawati Indah Purnamawati, Indah Intan Diah Pratiwi Lilik Farida Ludovicus Sensi Wondabio Luqman Arif Baihaqi Lutfiana Pratiwi Mardiana, Hanun Ria Maskur, Zevicha Angelita Berlian Mubarok, Ahmad Faisal Muhammad Farizal Gigih Putra Pratama Muhammad Miqdad Nasrullah, Ahmad Nadhif Novi Wulandari Widiyanti Paulinda Awuy, Vinta Pratama, Theodicy Kristian Pratiwi, Lutfiana Purnamie Titisari Putri, Adhelia Febriana Putri, Frisca Teanna Adinda Putri, Imamatin Listya Raden Andi Sularso, Raden Andi Rahma Rina Wijayanti Rahmadani, Alvi Ramadani, Pinky Fitria Ramadhani, Dwi Ayu Rengga, Virgilia Carolina Reza Eka Putra, Reza Eka Ririn Irmadariyani Rochman Effendi Rulyanti, Dina Septarina Prita Dania Sofianti Sianipar, Charlotte Aulia Putri Siti Maria Wardayati Sulistya, Agung Budi Ulfa, Rofiana Vista Febryanti Wiryawan, Adhipramana Khansa Wiyasih Zerlinda Yulianti, Ani Zainal Arifin