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All Journal Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen Strategi dan Aplikasi Bisnis Journal of Information System, Applied, Management, Accounting and Research TECHNO-SOCIO EKONOMIKA Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Setawar Abdimas Management Studies and Business Journal Jurnal Bisnis Nomico
Pamungkas, Eko Wiji
Sekolah Tinggi Ilmu Ekonomi Wibawa Karta Raharja
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Perencanaan Laba pada Usaha Mikro Kecil Menengah Pamungkas, Eko Wiji; Sumiati, Sumiati
TECHNO-SOCIO EKONOMIKA Vol 19 No 1 (2026): Techno-Socio Ekonomika - April
Publisher : LPPM Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/techno.2026.19.1.4822

Abstract

This study aims to analyze the application of Break-Even Point (BEP) and Margin of Safety (MoS) as profit planning instruments in small and medium enterprises (SMEs) engaged in Nile tilapia aquaculture in Purwakarta Regency. The research employs a qualitative descriptive method with a case study approach, utilizing data collected through interviews, observations, and documentation. The data are subsequently analyzed using BEP and MoS calculations The findings indicate that the business has reached its break-even point and demonstrates a relatively high margin of safety, suggesting that it remains in a secure condition despite potential declines in revenue. These results confirm that BEP and MoS analyses are effective strategies for profit planning, as they assist business actors in determining sales targets, controlling costs, and anticipating market uncertainties.Furthermore, the implementation of simple yet strategic financial analysis is essential to enhance operational efficiency, maintain business stability, and strengthen the sustainable competitiveness of SMEs.
ETHICAL ISSUES IN ACCOUNTING PRACTICES AND THEIR IMPLICATIONS TO GREEN WASHING Pamungkas, Eko Wiji; Surahman, Bambang; Patria, Nelly
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7qjnta08

Abstract

This study aims to analyze ethical issues in accounting practices and their implications for greenwashing in corporate sustainability reporting. The research employs a qualitative approach using the literature review method by examining various academic journals, books, research reports, and sustainability reporting frameworks related to accounting ethics and environmental disclosure. The findings indicate that unethical accounting practices, such as selective disclosure, manipulation of sustainability information, exaggeration of environmental achievements, and omission of environmental liabilities, significantly contribute to greenwashing practices. The study also reveals that market competition, stakeholder pressure, weak corporate governance, and insufficient regulatory oversight encourage companies to prioritize symbolic legitimacy over substantive environmental accountability. Furthermore, greenwashing negatively affects stakeholder trust, corporate reputation, investment decisions, and the credibility of sustainability reporting systems. The research highlights the importance of ethical leadership, transparent reporting practices, independent verification, and strong governance mechanisms in minimizing greenwashing risks. This study concludes that ethical accounting practices play a crucial role in ensuring transparency, accountability, and organizational sustainability. Strengthening ethical standards in accounting is therefore essential for improving the reliability of environmental disclosures and supporting sustainable business practices.
EDUKASI MANAJEMEN KEUANGAN UNTUK UMKM: STRATEGI PENGELOLAAN KAS DAN LAPORAN KEUANGAN YANG EFEKTIF Ari Purwanti; Eko Wiji Pamungkas; Aspiati A. Samiun; Alfiana Alfiana; Rihfenti Ernayani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.45734

Abstract

Salah satu tantangan mendasar yang dihadapi oleh pelaku UMKM adalah rendahnya literasi keuangan, yang berdampak pada lemahnya kemampuan dalam mengelola kas dan menyusun laporan keuangan. Tujuan dilakukan pengabdian ini adalah untuk edukasi manajemen keuangan untuk UMKM: strategi pengelolaan kas dan laporan keuangan yang efektif. Kegiatan pengabdian kepada masyarakat dengan judul "Edukasi Manajemen Keuangan untuk UMKM: Strategi Pengelolaan Kas dan Laporan Keuangan yang Efektif" menggunakan pendekatan kajian pustaka (literature review) sebagai dasar penyusunan materi edukasi. Pendekatan ini dilakukan untuk mengidentifikasi, menelaah, dan menganalisis berbagai sumber ilmiah yang relevan guna membangun kerangka teoritis dan praktis yang mendasari strategi edukasi keuangan bagi UMKM. Kegiatan pengabdian kepada masyarakat ini berhasil meningkatkan pemahaman dan keterampilan pelaku UMKM dalam mengelola keuangan, khususnya dalam hal pengelolaan kas dan penyusunan laporan keuangan sederhana. Sebagian besar peserta awalnya belum memiliki kebiasaan mencatat transaksi keuangan secara sistematis dan mencampuradukkan keuangan usaha dengan keuangan pribadi.
Co-Authors A. Ary Setyawan Abdullah, Pian Alfiana Amalia, Dinda Andi Hidayatul Fadlilah Ari Purwanti Ari Purwanti Aspiati Samiun DEDE SUHENDI Dewi Puspasari Dewi Puspasari Dini Fitriani Dini Fitriani Furkan, Ainul Hendraliany, Srie Intan Ariyani Irawati KARTIKANINGRUM, SARI Mahrika, Dihni Nelly Patria Nur Izzati Nurcahaya, Claudya Putri, Marini Rihfenti Ernayani Rusman, Hedar Sari Mustika Widyastuti Sumiati Sumiati Surahman, Bambang Suwandi Ng Ummu Kalsum Widjayanti, Carolina Ety