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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Asian Journal of Management, Entrepreneurship and Social Science
Ari Wibowo
Politeknik Negeri Samarinda
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Building Environmental Management Accounting in Shipping Industry Maulita Maulita; Ari Wibowo; Herdi Syam
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 04 (2023): November, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

Sustainable development is an international issue of concern to the industry, including the shipping industry. The dense activity of the shipping industry makes the shipping industry one of the contributors to environmental pollution. Therefore, environmental accountability is one of the important aspects of corporate social responsibility to reduce the environmental damage caused by company activities. Environmental Management Accounting can improve environmental sustainability by evaluating information related to finance and the physical environment in the shipping industry. Coersive pressure, Green Shipping and Regulatory Pressure of the shipping industry are variables that in this study are considered to influence the adoption of Environmental Management Accounting. 120 questionnaires are distributed via WhatsApp, and as many as 100 questionnaires can be processed. The research data was analysed using Smart PLS. This study found that Coersive Pressure did not significantly affect EMA adoption in the shipping industry. In contrast, Green Shipping and Regulatory Pressure positively and significantly affected EMA adoption in the Shipping industry. The study concluded that Green Shipping and regulatory Pressure positively and significantly affected EMA adoption in the shipping Industry. In contrast, Coersive Pressure did not positively and significantly affect EMA Adoption.
OPTIMALISASI PENGGUNAAN ALAT PELINDUNG DIRI UNTUK PENCEGAHAN KECELAKAAN KERJA DI GALANGAN KAPAL PT CAPITOL NUSANTARA INDONESIA Arditiya Arditiya; Bambang Tri Murtiono; Ari Wibowo
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.60220

Abstract

Industri galangan kapal merupakan salah satu sektor kerja dengan tingkat risiko kecelakaan yang tinggi akibat paparan bahaya fisik, mekanik, kimia, dan ergonomi. Salah satu upaya pencegahan yang efektif adalah penggunaan Alat Pelindung Diri (APD) secara tepat dan konsisten. Program kemitraan masyarakat ini bertujuan untuk meningkatkan efektivitas dalam penggunaan APD dalam meningkatkan pengetahuan, sikap, dan kepatuhan pekerja terhadap keselamatan kerja di lingkungan galangan kapal. Metode yang digunakan dalam penelitian ini adalah melakukan pendampingan dan sosialisasi terstruktur dengan mengedepankan pada penerapan formulasi-formulasi teknis dalam peningkatan kemampuan pegawai dalam pencegahan kecelakaan. Hasil program kemitraan diharapkan akan menunjukkan adanya peningkatan yang signifikan pada tingkat pengetahuan dan sikap pekerja terhadap penggunaan. Selain itu, tingkat kepatuhan dalam penggunaan APD juga mengalami peningkatan berdasarkan hasil observasi di lapangan. Temuan ini menunjukkan bahwa pelatihan penggunaan APD efektif dalam meningkatkan kesadaran dan perilaku keselamatan kerja di galangan kapal. Dengan demikian, pelatihan penggunaan APD perlu dijadikan program rutin dan terstruktur dalam prinsip manajemen keselamatan dan kesehatan kerja (K3) di sekitar galangan kapal, guna meminimalisasi angka kecelakaan dan terciptanya lingkungan bekerja yang safety dan optimal. .
Co-Authors Arditiya Arditiya Bambang Tri Murtiono Herdi Syam Maulita Maulita