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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Sustainable Community Service
Lestari Setia Ningrum, Ayu
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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MODIFIKASI DAN INOVASI OLAHAN RINGAN BAKSO AYAM MENJADI KERIPIK BASRENG OLAHAN PROGRAM MBKM MAHASISWA INDO GLOBAL MANDIRI Mutiara Puteri, Adinda; Lestari Setia Ningrum, Ayu; Hertati, Lesi; Terttiaavini; Heryati, Agustina; Asmawati
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 1 No. 4 (2021): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.404 KB) | DOI: 10.55047/jscs.v1i4.420

Abstract

Fried meatballs, commonly known as basreng, are a popular snack made from thinly sliced and fried processed meatballs. Typically served with a spicy seasoning and garnished with orange leaf slices, basreng has gained popularity, especially among young people. The objective of creating snack products using processed basreng is to introduce new innovations to the community surrounding the UIGM Palembang Campus, transforming viral basreng chips into a more modern food option. The manufacturing process for this basreng product differs from the traditional version. It is thinly shaped like chips instead of the usual stick form and includes a variety of spiciness levels and garnished with orange leaf slices, attracting buyers' interest. The marketing strategy involves utilizing digital marketing, such as online shops, to achieve widespread sales across various areas through social media applications, thereby increasing product demand. Consequently, the production of this innovative basreng can inspire young people to establish new Micro, Small, and Medium Enterprises (MSMEs) specializing in selling basreng products.
Sustainability Disclosure as a Mediation between Green Accounting and Corporate Performance Pebriani, Reny Aziatul; Hendarmin, RM Rum; Lestari Setia Ningrum, Ayu
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5768

Abstract

This study examines the effect of green accounting on company performance, considering sustainability disclosure as a mediating variable. Green accounting practices refer to companies' efforts to integrate environmental aspects into financial reporting systems and strategic decision-making processes. However, previous studies have shown mixed results regarding the direct effect of green accounting on company performance. Therefore, sustainability disclosure is considered important in strengthening this relationship because it communicates corporate responsibility to stakeholders. This study uses a quantitative approach with secondary data from the annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis technique is structural equation modeling (SEM) based on partial least squares (PLS). Green accounting variables are measured based on environmental cost, environmental investment, and energy efficiency indicators. Sustainability disclosure uses GRI (Global Reporting Initiative) standards, and company performance is measured using ROA (return on assets), ROE (return on equity), and company value (Tobin’s Q) indicators. The results indicate that green accounting significantly positively affects sustainability disclosure, which significantly mediates the relationship between green accounting and corporate performance. These findings suggest that sustainability disclosure can enhance the value of green accounting practices and positively impact overall performance. These findings have practical implications, suggesting that companies should improve the quality of their sustainability reports as part of their long-term business strategy. Keywords: Green Accounting, Sustainability Disclosure, Company Performance.
Co-Authors Asmawati Hendarmin, RM Rum Heryati, Agustina Lesi Hertati, Lesi Mutiara Puteri, Adinda Pebriani, Reny Aziatul Terttiaavini