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IS THE ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL ACCOUNTING, AGENCY COST IMPACT ON COMPANY PERFORMANCE? (CASE STUDY OF REGIONAL WATER COMPANIES IN INDONESIA) Hendra Setiawan
International Journal of Contemporary Accounting Vol. 2 No. 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.33 KB) | DOI: 10.25105/ijca.v2i1.6319

Abstract

Companies that want to continue, exist and thrive in this day must make an increase in company performance. The performance referred to here is not just performance according to the company wishes but in accordance with customer needs. Factors that influence the company's current performance are environmental factors and agency cost. This study will analyze the impact of environmental performance, environmental accounting and agency cost on company performance. The target population of this research is the local water company (PDAM) of 34 PDAMs out of 368 PDAMs which were evaluated based on PDAM performance audit reports up to 2016 conducted by BPKP and financial audits by the Public Accountant Office (KAP). Data collection techniques are primary data through questionnaires that are shared with PDAM stakeholders and secondary data on PDAM performance audit reports. The results showed that environmental performance had a significant negative impact on PDAM company performance because of its impact value - 0.334 and the t-statistic was 3.589. Meanwhile, environmental accounting and agency cost have a significant positive impact on the performance of PDAM where the impact values are 0.4692 and 0.3816 and their t-statistics values are 7.3769 and 3.522, respectively. The PDAM must pay attention to its environmental performance impactively and efficiently by always paying attention to environmental accounting and agency costs.
Peran teknologi informasi, media sosial sebagai komunikasi digital marketing guna meningkatkan perilaku hidup sehat di lingkungan masyarakat Nani Cahyani; Lesi Hertati; Yanto Hermawan; Hendra Setiawan; Meilani Kizana
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i2.37986

Abstract

Abstrak Perkembangan media sosial yang pesat membawa perubahan pola komunikasi dan penyebaran informasi di masyarakat, termasuk bidang kesehatan. Media sosial tidak hanya berfungsi sebagai sarana hiburan, tetapi sebagai media edukasi yang efektif dalam meningkatkan pengetahuan, sikap, dan perilaku hidup sehat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan penerapan perilaku hidup sehat melalui pemanfaatan media sosial sebagai media edukasi kesehatan di lingkungan masyarakat. Metode yang digunakan meliputi penyuluhan kesehatan, pembuatan dan penyebaran konten edukatif berbasis media sosial (seperti poster digital, video pendek, dan infografis), serta diskusi interaktif secara daring. Sasaran kegiatan adalah masyarakat umum dengan fokus pada peningkatan kesadaran mengenai pentingnya perilaku hidup sehat, seperti pola makan seimbang, aktivitas fisik, kebersihan diri dan lingkungan, serta pencegahan penyakit. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kesadaran niilai rata-rata pretest = 62,4, niilai rata-rata posttest = 78,9  hal ini terjadi peningkatan sebesar 16,5 poin terhadap masyarakat terhadap pentingnya perilaku hidup sehat, yang ditunjukkan melalui meningkatnya partisipasi, respons positif, serta perubahan sikap dalam menerapkan kebiasaan hidup sehat sehari-hari. Media sosial terbukti menjadi sarana yang efektif dan efisien dalam menjangkau masyarakat secara luas dan berkelanjutan. Pemanfaatan media sosial dalam kegiatan pengabdian kepada masyarakat dapat menjadi strategi inovatif untuk mendukung peningkatan perilaku hidup sehat dan kualitas kesehatan masyarakat. Kata Kunci: teknologi informasi: media sosial; perilaku hidup sehat;  perubahan sikap: lingkungan masyarakat Abstract The rapid development of social media has brought changes in communication patterns and information dissemination in society, including in the health sector. Social media not only functions as a means of entertainment, but as an effective educational medium in improving knowledge, attitudes, and healthy living behaviors. This community service activity aims to improve the understanding and implementation of healthy living behaviors through the use of social media as a health education medium in the community. The methods used include health education, the creation and distribution of social media-based educational content (such as digital posters, short videos, and infographics), and interactive online discussions. The target of the activity is the general public with a focus on increasing awareness of the importance of healthy living behaviors, such as a balanced diet, physical activity, personal and environmental hygiene, and disease prevention. The results of the activity showed an increase in knowledge and awareness with an average pretest score of 62.4 and an average posttest score of 78.9. This represents an increase of 16.5 points in the community regarding the importance of healthy living behaviors, as demonstrated by increased participation, positive responses, and changes in attitudes in implementing healthy living habits daily. Social media has proven to be an effective and efficient means of reaching the community broadly and sustainably. The use of social media in community service activities can be an innovative strategy to support the improvement of healthy living behavior and the quality of public health. Keywords: information technology: social media; healthy living behaviors; attitude change: community  environment