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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Benefit: Jurnal Manajemen dan Bisnis Edum Journal Jurnal Pengabdian kepada Masyarakat Nusantara Dinamika Journal of Economics and Social Sciences Journal of Management and Informatics
Ratnaningrum Ratnaningrum, Ratnaningrum
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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The Effect of Environmental Costs and Profitability on Environmental Performance Ratnaningrum, Ratnaningrum; Hermawan, Dedi; Susilo, Bambang Widjanarko; Khaq, Zahra Dinul
Journal of Management and Informatics Vol. 4 No. 2 (2025): August Season | JMI : Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v4i2.214

Abstract

This research aims to analyze the influence of environmental costs and profitability on ecological performance at companies in Indonesia. This study is motivated by the phenomenon where many companies allocate ecological costs, but their effectiveness in improving environmental performance is still questionable. By using the method Weighted Least Squares (WLS) to overcome heteroscedasticity, this research tests the relationship between these variables using secondary data from company financial reports. The research results show that Environmental Cost does not have a significant effect on Environmental Performance, indicating that environmental spending is often used as a legitimation tool rather than as a real sustainability strategy. ROE has a significant negative effect on Environmental Performance, which shows that companies with high profitability focus more on achieving profits than on environmental investments. On the contrary, Firm Size has a significant positive effect on Environmental Performance, asserting that large companies are better able to implement environmental policies because they have more resources and face greater stakeholder pressure. This research provides implications for regulators to increase transparency in environmental spending as well as for investors in considering sustainability aspects in their investment decisions.
Empirical Study on MSME Compliance with SAK ETAP in Boyolali City Hapsari, Rosita Dwi; Huda, Haris Ihsanil; Ratnaningrum, Ratnaningrum
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1032

Abstract

This study aims to analyze the factors influencing the compliance of Micro, Small, and Medium Enterprises (MSMEs) with the application of Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) in Boyolali City. The background of this research lies in the low awareness and capability of MSME owners in preparing financial statements based on accounting standards, which may affect business management and access to financing. The variables examined include educational background, business age, and socialization or training received by MSME owners. This research employed a quantitative approach with a survey method conducted on 100 MSME respondents across three districts in Boyolali City. Data were analyzed using multiple linear regression. The results reveal that educational background, business age, and socialization positively and significantly affect MSME compliance with SAK-ETAP implementation. Simultaneously, these three variables contribute 80.8% to the application of SAK-ETAP. The findings highlight the importance of enhancing competencies through formal education and training, business experience, and government support in the form of socialization and assistance, enabling MSMEs to prepare financial reports in accordance with accounting standards. Therefore, implementing SAK-ETAP can promote transparency, increase business credibility, and strengthen the sustainability of MSMEs in Boyolali City.
Edukasi Penentuan Harga Jual Produk Rumahan Ratnaningrum, Ratnaningrum; Susilowati, Heni; Hargyatni, Titin; Kusumaningtyas, Dhevi Dadi; Hidayat, Erwan Nur; Sulistyowati, Pemilia
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

MSME business actors often set the selling price of household products incorrectly because the selling price of goods is only based on the owner's assumptions, not based on calculations and accounting rules. As a result, many micro businesses experience losses due to incorrect sales price assessments so that their sales income is not enough to cover all production costs. PKK women who manage household businesses sometimes lack knowledge about how to correctly assess the selling price of their goods. Therefore, the aim of this community service activity is to educate PKK cadres in Teras Boyolali sub-district about the basics of determining product selling prices in accordance with cost accounting principles and the importance of using cost accounting skills in micro businesses. In this way, PKK women are expected to be able to determine the selling price using the cost-plus pricing method. This approach is popular because it is easier for beginners and quite useful for setting selling prices appropriately.
Co-Authors Dedi Hermawan Fitri Haryanti Hapsari, Rosita Dwi Hargyatni, Titin Haris Ihsanil Huda Heni Susilowati Henny Henny, Henny HIDAYAT, ERWAN NUR Khaq, Zahra Dinul Kurniawati, Nidya Oktavia Kusumaningtyas, Dhevi Dadi Muh. Nasron, Muh. Nisa Amalia, Nisa Nurhapsari, Risma Nurhidayat , Erwan Prawira, Anggun Wida Sati, Dian Laras Sulistyowati, Pemilia