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All Journal STRATEGIC Measurement : Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi dan Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Journal Of Human And Education (JAHE) Jurnal Akuntansi Keuangan dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Conference on Community Engagement Project (Concept) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Entrepreneurship and Community Innovations El-Mujtama: Jurnal Pengabdian Masyarakat International Journal of Economics and Management Research
Mariska Ramadana
Universitas Internasional Batam
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengungkapan emisi karbon dan kinerja perusahaan: Apakah ukuran perusahaan penting? Krisyadi, Robby; Volensya, Joslyn; Ramadana, Mariska
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.350

Abstract

Firm performance reflects a company’s effectiveness in managing resources to achieve economic objectives and create value for stakeholders. In modern business practices, carbon emission disclosure has become increasingly important as a form of environmental transparency that can influence investor perception and trust. This study examines the effect of carbon emission disclosure on firm performance, with firm size as a moderating variable. The analysis uses annual reports and financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, processed using Stata software. The findings show that carbon emission disclosure has a positive and significant effect on firm performance, indicating that greater disclosure is associated with improved financial outcomes. However, firm size significantly moderates this relationship in a negative direction, meaning that the positive influence of carbon emission disclosure on firm performance tends to weaken in larger firms. These findings contribute to the literature on financial performance and sustainability by highlighting the importance of environmental transparency in enhancing firm value. Practically, the results encourage firms to disclose environmental information more extensively and support policymakers in strengthening regulatory frameworks to promote sustainable business practices.
Implementasi Sistem Pengendalian Manajemen terhadap Perusahaan PT Mitra Logistik International Ramadana, Mariska; Febrianti, Carrolyn
Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/se.v4i1.11896

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan di PT Mitra Logistik International (MLI Cargo), sebuah perusahaan jasa logistik yang memiliki bidang di pengiriman internasional. Permasalahan utama yang tengah dihadapi mitra adalah belum adanya sistem pengendalian manajemen yang terstandarisasi, khususnya dalam koordinasi dan komunikasi antar bagian gudang dan administrasi. Kondisi tersebut menyebabkan adanya ketidakefisienan kerja, kesalahan kerja hingga adanya kerugian finansial. Metode pelaksanaan kegiatan meliputi observasi lapanan, wawancara dengan staf dan manajer. Berdarsarkan hasil analisis, disusun luaran berupa Standar Operasional Prosedur (SOP). Selain itu, penulis juga mengembangkan sistem inventaris melalui MS Access untuk membantu proses pencatatan barang masuk dan keluar hingga pengecekan stok. Implemenrasi SOP dan pengenalan sistem dilakukan melalui sosialisasi. Hasil kegiatan menunjukkan adanya peningkatan efektivitas kerja, penurunan kesalahan pencatatan, serta komunikasi yang lebih tertib antar divisi. Dari kegiatan ini direkomendasikan agar perusahaan terus melakukan evaluasi berkala dan memperkuat penerapan SOP untuk menjaga adanya keberlanjutan sistem manajemen.
Co-Authors Alisha Ainaya, Nur Anita Anita Budi Harsono Dea Tiara Monalisa Butar-Butar erna wati Febrianti, Carrolyn Hidayah, Yulias Hilrian, Rendy Diaz Irawan, Helen Iskandar Itan, Iskandar Jesslyn Jesslyn Julia Julia Karina, Ria Krisyadi, Robby Melita Melita, Melita Nadila, Nadila Nurul Istiqomah Phang, Serena Pratama, Vincent Tio Robin Robin Serly, Serly Vellin, Mellinda Volensya, Joslyn Wisnu Yuwono