Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi TGO Journal of Community Development
Een Yualika Ekmarinda
Institut Teknologi dan Bisnis Widya Gama Lumajang
Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Profitability as a Moderator in the Implementation of Environmental Management Accounting for Corporate Sustainability Ria Meilan; Een Yualika Ekmarinda; Ikhwanul Hakim
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1113

Abstract

This study aims to examine the effect of implementing environmental management accounting on corporate sustainability moderated by company profitability in mining and manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022. Environmental management accounting is measured by eco-efficiency, and company sustainability is measured by GRI standards using content analysis with a scoring approach in assessing environmental and social achievements. Profitability is measured by return on equity (ROE). This research uses a panel data method with a fixed effect model approach. The sampling technique was purposive sampling with the criteria of companies that publish annual reports, and disclose sustainability reporting successively during the 2019-2022 period so that a total of 33 companies were obtained. The research results show that there is a positive influence on the application of environmental management accounting on corporate sustainability strengthened by profitability as a moderator. The application of environmental management accounting can increase its influence on corporate sustainability when the company's profitability is high. This condition is expected to have an impact on achieving corporate sustainability by fulfilling economic, environmental, and social aspects by the triple bottom line concept as a pillar that can create a sustainable business.
Operational Management Assistance at the Jaran Kencak Arts Organization Emmy Ermawati; Mimin Yatminiwati; Een Yualika Ekmarinda
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.364

Abstract

The purpose of this study is to understand the need for operational management assistance in the art of Jaran Kencak Sri Katon Makmur in Lumajang Regency, East Java, and to formulate strategies that can support the sustainability and development of the traditional art. The methods used included in-depth interviews with the organization's leaders, players, local governments, and the community, which were then confirmed through a Forum Group Discussion (FGD). The data analysis technique was carried out with a descriptive qualitative approach, so that the research results emphasized more on the interpretation of meaning and socio-cultural dynamics. The results of the activity show that all parties have the same view on the importance of operational management assistance. The organization's leaders emphasized the need for more systematic planning, the players wanted a clear schedule and distribution of roles, the government saw great potential in the development of cultural tourism, while the community considered Jaran Kencak as a cultural identity that must be maintained. Confirmation through the FGD strengthens the findings, emphasizing that mentoring is an urgent need to maintain the sustainability of the arts. Art that does not have a management system tends to be stagnant, while art that is supported by structured management is able to survive and thrive. The practical implication of this research is the need for a sustainable mentoring program involving the government, academics, and the community, so that Jaran Kencak art can adapt to the dynamics of the times, expand the reach of the audience, and contribute to regional development through the art and tourism sectors.
Co-Authors Emmy Ermawati Ikhwanul Hakim Mimin Yatminiwati Ria Meilan