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Kontribusi Bank Sampah Berbasis Digital sebagai Alternatif Peningkatan Pendapatan Warga Kodriyah Kodriyah; Denny Kurnia; Agni Ambya Alamsyah; Agatha Rossy Wulandari
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i2.1517

Abstract

Purpose: The service team aims to provides alternative solutions to overcome waste management problems, namely by providing assistance to residents through outreach activities and education to residents about waste management that is considered useless to have economic value, formation of waste bank agents, registration assistance to weighing assistance. Methodology: The implementation of this community service starts from analyzing the problem, then conducting education and socialization as well as providing assistance in the formation of a Waste Bank. Results: The result of this service activity are the formation of the Bank Sampah Hijau Bina Mandiri and its management, and the registration of the Bank Sampah to Main office Bank Sampah Digital a total of 52 members with selected types of saving being money savings, basic necessities saving, sacrificial saving, umroh saving. Weighing of waste is carried out in the second month of this activity with a total of 208 kilograms of waste according to is type with a total income of IDR 384.900. this amount is certainly an additional income for residents from waste management Conclusion: This activity has a positive impact, namely residents have awareness, knowledge and understanding of the impacts arising from improper waste management, and encourage active participation of residents to protect the environment by converting waste that is considered useless into having economic value so that there is an increase in residents' income.
Nilai Perusahaan, Kinerja Lingkungan dan Konservatisme Akuntansi Kodriyah Kodriyah; Denny Kurnia; Indah Nailatus Sa’adah; Yayah Kholiyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i2.1768

Abstract

Purpose: This study aims to examine and prove the influence between environmental performance and accounting conservatism on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Methodology: Manufacturing Companies listed on the Indonesia Stock Exchange became the population in this study. Purposive sampling was used to determine samples and obtained as many as 50 companies that met the criteria. Multiple linear regression analysis tests the model and proves the proposed hypothesis. Data is processed with the help of Statistic tools. Results: The test result is that environmental performance can affect the value of the company and accounting conservatism cannot be proven to affect the value of the company Limitations: The limitations in this study prove that accounting conservatism variables measured by earnings / Accrual measure have no influence on company value, subsequent research can use other measurements for accounting conservatism so that it can prove its effect Contribution: The results of this study can contribute to investors' decision-making to consider aspects of the company's responsibility to the surrounding environment for its operating activities.