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All Journal Jurnal Terapan Abdimas Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting International Journal of Community Service Learning Jurnal Online Insan Akuntan Business Innovation and Entrepreneurship Journal STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Karinov Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) AICS International Journal of Social Science Jurnal Pengabdian Kepada Masyarakat Bulletin of Community Engagement Informatics and Enginering Dedication FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Pengabdian Kepada Masyarakat Sahmiyya: Jurnal Ekonomi dan Bisnis Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis Digital IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies Dharmahita: Journal of Community Service and Development International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Tawazun: Journal of Sharia Economic Law
Bahtiar Effendi
Universitas Satu, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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INTEGRATING CSR AND GREEN ACCOUNTING: IMPACT ON CORPORATE FINANCIAL PERFORMANCE IN INDONESIA Bahtiar Effendi
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 2 (2025): July
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/tm6k1h97

Abstract

This study investigates the impact of Corporate Social Responsibility (CSR) and Green Accounting on the financial performance of companies in emerging markets, focusing on the Indonesian manufacturing sector during the period 2020–2024. A total of 220 manufacturing firms listed on the Indonesia Stock Exchange (IDX) were selected using purposive sampling, based on the availability of sustainability and annual reports. The analysis employed multiple linear regression with the support of EViews 12 software to examine the relationship between the independent variables (CSR and Green Accounting) and financial performance. The findings reveal that both CSR and Green Accounting have a significant positive influence on financial performance, indicating that firms engaging in socially and environmentally responsible practices are likely to achieve better financial outcomes. These results highlight the strategic importance of integrating sustainability initiatives into corporate operations. Future research is recommended to explore additional variables and extend the analysis across different sectors or timeframes.
Edukasi Wakaf Uang Berjangka sebagai Instrumen Penguatan Filantropi di Pimpinan Cabang Muhammadiyah (PCM) Taman, Pemalang Effendi, Bahtiar; Putri, Rima Amanda
Dharmahita: Journal of Community Service and Development Dharmahita Vol 2, No 2, 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/dharmahita.v2i2.14272

Abstract

Wakaf uang berjangka merupakan salah satu bentuk ijtihad dalam instrumen filantropi Islam yang memiliki potensi besar dalam memperkuat kemandirian ekonomi umat. Namun, tingkat literasi dan pemahaman masyarakat, khususnya pimpinan dan anggota organisasi keagamaan, masih relatif rendah. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran pimpinan serta anggota Pimpinan Cabang Muhammadiyah (PCM) Pemalang mengenai konsep, mekanisme, dan urgensi wakaf uang berjangka sebagai instrumen filantropi Islam yang produktif. Kegiatan dilaksanakan pada Minggu, 14 Desember 2025, dengan jumlah peserta sebanyak 60 orang bertempat di SD Mutu Taman, Pemalang. Metode yang digunakan meliputi ceramah, diskusi interaktif, dan evaluasi pemahaman peserta. Hasil pengabdian menunjukkan adanya peningkatan pemahaman peserta mengenai wakaf uang berjangka serta munculnya komitmen awal untuk mengimplementasikan wakaf uang berjangka dalam program filantropi PCM Taman, Pemalang. Kegiatan ini diharapkan dapat menjadi model penguatan filantropi Islam berbasis wakaf produktif di lingkungan Muhammadiyah.
Strategi Internet Marketing Dalam Meningkatkan Volume Penjualan Usaha Skincare Gbee Glow Beauty (Perspektif Ekonomi Islam) : Internet Marketing Strategy to Increase Sales Volume of Gbee Glow Beauty Skincare Business (Islamic Economic Perspective) Amelia, Sisqi; Effendi, Bahtiar
IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies Vol. 1 No. 1 (2023): IJABAH Volume 1 Number 1 Year 2023
Publisher : IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v1i1.248

Abstract

This research was conducted to find out the internet marketing strategy in increasing the sales volume of the Gbee Glow Beauty skincare business according to the perspective of Islamic Economics and also aims to find out the problems faced in increasing the volume of business sales at Skincare Gbee Glow Beauty. This research includes field research (field research) using qualitative descriptive methods. The data collection techniques used in this research are observation and interview methods. The results showed that the internet marketing strategy carried out by Gbee Glow Beauty in increasing the sales volume of Skincare products was carried out through marketing on social media such as Facebook, WhatsApp, Instagram, and Shopee. In addition to maximizing through social media platforms, Gbee Glow Beauty also combines its marketing strategies through honest and excellent service strategies and competitive prices, good product quality, direct distribution channels, and massive online promotions. These efforts have proven to be able to increase consumer interest in buying Gbee Glow Beauty products.
Strategi Pengelolaan Zakat dalam Pencapaian Sustainable Development Goals (SDGs) Effendi, Bahtiar; Nariah, Siti
TAWAZUN: Journal of Sharia Economic Law Vol 6, No 2 (2023): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v6i2.20195

Abstract

This research aims to find out about how the zakat management strategy implemented by LAZISMU Pekalongan Regency in achieving Sustainable Development Goals (SDGs). LAZISMU Pekalongan Regency is one of the credible zakat institutions proven by four times obtaining WTP (unqualified) status. The data collection techniques used in this research include observation, documentation and interviews related to LAZISMU's profile, the potential of LAZISMU's zakat collection through service offices, and the strategy of managing zakat funds related to the achievement of SDGs in the fields of economy, education, and health services. The results showed that in 2022 LAZISMU Pekalongan Regency was able to collect zakat funds amounting to 8 billion. In its management, LAZISMU is able to direct its zakat funds to intersect with sustainable development programs such as economic empowerment, education and health. LAZISMU's economic programs include empowering and providing capital to MSMEs such as training, providing capital assistance, or carts, the farmer rise program, the makeup corner program. In the field of education, there are kindergarten to doctoral scholarships, Teacher Care, LAZISMU go to Campus, and Sang Surya Scholarships. While in the health sector, assistance is provided to patients who cannot afford it, providing free ambulance services for the poor, BPJS health for those not covered by BPJS, preventing and caring for stunting, TB and HIV care in the form of providing food assistance for resistant TB sufferers where most people affected by the disease are people who are classified as poor. Therefore, the role of LAZISMU through the management of zakat funds is very important to continue to be improved in order to create sustainable development for the welfare of the community.
Analisis Dampak CSR Disclosure pada Nilai Perusahaan di Era ESG: Studi pada Industri Manufaktur Bahtiar Effendi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2724

Abstract

Firm value is one of the most important indicators for evaluating a company's performance and attractiveness to investors. The sustainability of a company is not solely determined by financial indicators, but also by how well the company fulfills its social and environmental responsibilities. This study aims to examine whether Corporate Social Responsibility Disclosure (CSRD) influences firm value. The sample of this research consists of manufacturing companies listed on the Indonesia Stock Exchange during the period 2023–2024. This is a quantitative study using a purposive sampling method. The data analysis techniques include classical assumption tests, descriptive statistics, multiple linear regression analysis, and hypothesis testing. The results indicate that CSRD has a positive and significant effect on firm value. These findings support legitimacy theory, which posits that companies gaining public legitimacy through good social and environmental performance will enhance corporate image, attract investors, and ultimately increase firm value. Furthermore, the study also provides empirical support for agency theory, suggesting that CSR disclosure can reduce information asymmetry between management and stakeholders. This research is expected to serve as a reference for future studies by incorporating additional variables such as environmental performance or corporate governance as moderating variables.
Praktik Literasi Keuangan Digital Menggunakan Microsoft Excel Untuk Perencanaan Anggaran Bulan Guru SMA/SMK/Sederajat di Kota dan Kabupaten Bandung Utami Fahmi Lestarina; Lodovicus Lasdi; Bahtiar Effendi; Khaerunisa Harsono; Ayi Mohammad Sudrajat; Azizah Ramadhani Mahendra; Rafina Dwi Pertiwi
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 2 (2026): Oktober 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i2.1481

Abstract

Literasi keuangan digital menjadi salah satu kompetensi yang penting dimiliki guru dalam mengelola keuangan pribadi secara efektif dan memanfaatkan teknologi sebagai pendukung pengambilan keputusan finansial. Namun, pemanfaatan Microsoft Excel untuk penyusunan anggaran bulanan masih belum banyak diterapkan secara optimal. Kegiatan Pengabdian kepada Masyarakat ini bertujuan memberikan pemahaman dan keterampilan praktis kepada guru SMA se-Kota Bandung dalam menyusun anggaran bulanan menggunakan Microsoft Excel. Metode pelaksanaan dilakukan melalui penyampaian materi, demonstrasi, praktik langsung menggunakan lembar kerja, pendampingan, serta diskusi dan tanya jawab. Selama pelatihan, peserta menyusun anggaran berdasarkan kondisi keuangan masing-masing dengan memanfaatkan fitur dasar Microsoft Excel untuk mengelompokkan pendapatan, pengeluaran, dan menyajikan visualisasi sederhana. Hasil kegiatan menunjukkan bahwa peserta mampu mengikuti setiap tahapan praktik dengan baik serta menunjukkan antusiasme yang tinggi selama proses pelatihan. Kegiatan ini menghasilkan luaran berupa template anggaran bulanan berbasis Microsoft Excel yang dapat digunakan secara mandiri sehingga mendukung penerapan literasi keuangan digital secara berkelanjutan dalam kehidupan sehari-hari. Kata Kunci: Literasi keuangan digital, Microsoft Excel, Anggaran Bulanan, Guru, Pengabdian kepada Masyarakat.
Co-Authors Agnestya Leonicha Yustin Amelia, Sisqi Anna Rizkiyana Anshory, Muhammad Isa Ayi Mohammad Sudrajat Azizah Ramadhani Mahendra Dadan Ramdhani Devy Arisandi Hanif Ardiansyah, Hanif Istighfarin, Ufiya Izmi Khaerunisa Harsono Kurniawan Kurniawan Lestariana, Utami Fahmi Lestarina, Utami Fahmi Lodovicus Lasdi Lulu Setiawati Lydia Victoria Mega Sekarwigati Muhammad Khoirul Fikri Muhammad Shulthoni Musyaffa, Mohammad Rafif Nariah, Siti Putri, Rima Amanda Rafina Dwi Pertiwi Rhischa Assabet Shilla, Rhischa Assabet Rosella Aprilia Safa Rizki Ananda Saifudin, Abdul Ghofar Sa’adah, Nuris Shabila, Dinar Nimas Sisqi Amelia Sultan Mubarok, Muhammad Susiyanti Susiyanti Teodora Winda Mulia Utami Fahmi Lestarina Veronica Widyana Putri wafa, Azimul Widyana Putri, Veronica Yanti Yanti Yuliana, Evita Fenny Zahra Alya Tamima Zahro, Khafriza Faiqotuz