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Endang Sri Utami, Endang
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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PENGARUH LITERASI KEUANGAN, DIGITALISASI KEUANGAN, DAN MODAL USAHA TERHADAP KEBERLANJUTAN UMKM: STUDI KASUS UMKM KERAJINAN BAMBU DI DESA WISATA SENDARI, KECAMATAN TIRTOADI, KALURAHAN MLATI, KABUPATEN SLEMAN Dwi Ayu Kurniawati, Fahmi; Sri Utami, Endang
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 11 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i11.3658

Abstract

This study aims to analyze the influence of financial literacy, financial digitalization, and business capital on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Sendari Tourism Village, Tirtoadi Village, Mlati District, Sleman Regency. The background of the study stems from the problems of low understanding of MSMEs in financial management, limited access to capital, and low implementation of digitalization in financial activities that impact business sustainability. The research method used is quantitative with a multiple linear regression analysis approach using the SPSS version 21 program. The population of this study was all bamboo craft MSMEs in Sendari Tourism Village with a total of 45 respondents taken using a saturated sampling method. Data were collected through a questionnaire using a Likert scale. The results of the study indicate that financial literacy, financial digitalization, and business capital have a positive and significant effect on the sustainability of MSMEs. These findings confirm that increasing financial literacy capabilities, the use of digital technology in financial management, and the availability of adequate business capital are important factors in supporting the sustainability and development of MSMEs.
THE EFFECT OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON THE FINANCIAL PERFORMANCE OF PLASTIC AND PACKAGING SECTOR COMPANIES IN THE 2022-2024 PERIOD Depi, Candra; Sri Utami, Endang
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18488

Abstract

This study aims to analyze the influence of Green Accounting and Material Flow Cost Accounting (MFCA) on the financial performance of companies in the plastic and packaging sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research method employed is quantitative with a descriptive approach and multiple linear regression analysis using SPSS 21 software. The data used is secondary data from plastic manufacturing companies registered on the Indonesia Stock Exchange.The results indicate that Green Accounting has a significant effect on the company's financial performance. In contrast, Material Flow Cost Accounting has no substantial impact on the company's financial performance. This research makes essential contributions by focusing on the plastic sector, which faces significant environmental challenges. It identifies opportunities for further research on the effectiveness of sustainable accounting practices in enhancing financial performance. The study also emphasizes the importance of optimizing material usage and environmental awareness in sustainable business practices.
PENGARUH KINERJA LINGKUNGAN DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN: STUDI KASUS PADA SEKTOR ANEKA INDUSTRI DAN SEKTOR INDUSTRI BARANG KONSUMSI PADA PERUSAHAAN BURSA EFEK INDONESIA 2021-2024 Sutisna, Sutisna; Sri Utami, Endang
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4179

Abstract

This study examines the effect of environmental performance (PROPER score) and green accounting (disclosure dummy) on financial performance (ROA) of 42 companies in miscellaneous industry and consumer goods sectors listed on the Indonesia Stock Exchange (BEI) for 2021-2024 (168 observations). Using multiple linear regression with complete classical assumption tests (SPSS 26), results show environmental performance significantly positively affects ROA (β=1.284; t=4.115; p<0.01), while green accounting is insignificant (β=0.856; t=1.643; p=0.102). Simultaneously, both explain 45.2% of ROA variation (F=68.34; p<0.01). Findings support Dowling & Pfeffer's (1975) legitimacy theory: Gold/Green PROPER firms achieve 3.8% higher ROA through energy efficiency and ESG investor preference. Green accounting remains ineffective due to superficial disclosure (42% GRI 300 items). Implications: managers prioritize PROPER (128% ROI/point); regulators mandate sustainability reporting assurance. Limitations: two BEI sectors. Suggestions: size moderation test, mining replication.
Inovasi Produk Minyak Kelapa dan Penguatan Literasi Keuangan: Pemberdayaan Ibu-Ibu PKK Menuju Kemandirian Ekonomi Rumah Tangga Wulandari, Ika; Sri Utami, Endang; Susanto, Djaelani
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18362

Abstract

This community service program aims to empower members of the PKK women’s group through the transfer of technology in processing virgin coconut oil (VCO) into herbal balm products, accompanied by business financial management mentoring to promote economic self-reliance in Padukuhan Kenteng, Gunungkidul. The program was implemented using a Participatory Rural Appraisal (PRA) approach, with activities comprising counseling sessions, training, and mentoring. Program evaluation employed structured pre-test and post-test questionnaires, supported by observations of practical activities and interviews. Data were analyzed using descriptive and comparative methods, as well as qualitative analysis. Based on the program outcomes, all training components demonstrated significant improvement following the intervention. Participants’ understanding and skills in coconut utilization, VCO production, and herbal balm processing increased from approximately 25–45% prior to the program to around 85–90% after its implementation. Meanwhile, competencies in financial management, including the calculation of cost of production and pricing strategies, also improved from approximately 50–55% to 90–95%, indicating the effectiveness of the program in enhancing both technical and managerial capacities. Overall, this activity is expected to foster community empowerment that ultimately leads to increased household income and family economic independence.
Co-Authors Depi, Candra Devi Priyantika, Devi Dwi Ayu Kurniawati, Fahmi Ika Wulandari Lisanti -, Lisanti Lukluk Al-Maknun Mujaddidah, Shibghatallah Maan, Marsela Yunita Meilida Sofiana, Ervina Nabilah Fairussiyah, Nabilah Putri Dhija, Astri Rahma Warnika, Widia Susanto, Djaelani Sutisna Sutisna Tuti Yuniatun, Tuti