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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Tabarru': Islamic Banking and Finance Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Scientia Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Pengabdian Masyarakat Bhinneka JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Bangsa
Nelly Patria
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Peningkatan Kompetensi Akuntasi Dasar Bagi Remaja dan Pemuda dalam Literasi Finansial Patria, Nelly
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.709

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi akuntansi dasar bagi remaja dan pemuda sebagai fondasi dalam penguatan literasi finansial. Kegiatan dilaksanakan melalui metode pelatihan partisipatif yang menggabungkan pemahaman teori dan simulasi praktik pencatatan keuangan, penyusunan anggaran, serta pelaporan sederhana. Peserta pelatihan terdiri atas 35 remaja dari komunitas lokal yang dipilih berdasarkan minat terhadap kewirausahaan dan pengelolaan keuangan. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pemahaman konsep akuntansi dasar, terutama dalam mengidentifikasi transaksi keuangan, menyusun laporan keuangan sederhana, dan menganalisis kondisi keuangan pribadi maupun usaha kecil. Selain itu, peserta menunjukkan kesadaran yang lebih tinggi akan pentingnya literasi finansial dalam mendukung perilaku keuangan yang berkelanjutan dan semangat kewirausahaan. Program ini diharapkan menjadi model edukasi finansial bagi komunitas pemuda lainnya.
ETHICAL ISSUES IN ACCOUNTING PRACTICES AND THEIR IMPLICATIONS TO GREEN WASHING Pamungkas, Eko Wiji; Surahman, Bambang; Patria, Nelly
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7qjnta08

Abstract

This study aims to analyze ethical issues in accounting practices and their implications for greenwashing in corporate sustainability reporting. The research employs a qualitative approach using the literature review method by examining various academic journals, books, research reports, and sustainability reporting frameworks related to accounting ethics and environmental disclosure. The findings indicate that unethical accounting practices, such as selective disclosure, manipulation of sustainability information, exaggeration of environmental achievements, and omission of environmental liabilities, significantly contribute to greenwashing practices. The study also reveals that market competition, stakeholder pressure, weak corporate governance, and insufficient regulatory oversight encourage companies to prioritize symbolic legitimacy over substantive environmental accountability. Furthermore, greenwashing negatively affects stakeholder trust, corporate reputation, investment decisions, and the credibility of sustainability reporting systems. The research highlights the importance of ethical leadership, transparent reporting practices, independent verification, and strong governance mechanisms in minimizing greenwashing risks. This study concludes that ethical accounting practices play a crucial role in ensuring transparency, accountability, and organizational sustainability. Strengthening ethical standards in accounting is therefore essential for improving the reliability of environmental disclosures and supporting sustainable business practices.
Co-Authors Bangun Sentosa D. Haryanto Eka Lestari Hafqi Putri Eva Purnamasari Halim Halim, Halim Ida Harahap Karim, M Kusiyah Marcelitha Tabita Montolalu Muh. Abduh Anwar Oktarina, Karlini Pamungkas, Eko Wiji Purnomo Purnomo Purnomo Purnomo Riansyah, Ananda Adi Rika Lidyah Rusman, Hedar Sudi, Mohamad Surahman, Bambang Syafrul Antoni Ummu Kalsum Upik Djaniar Zul Ihsan Mu'arrif