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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pengabdian kepada Masyarakat Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Dhea Imroatul Fatihah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Penerapan Sistem Ekonomi Kerakyatan Berbasis Ekonomi Digital dalam Membangkitkan Kenaikan Pendapatan Pada UMKM: Studi Kasus Pada UMKM Kuliner di Desa Margasari, Kab. Karawang Dhea Imroatul Fatihah; Trias Arimurti; Futri Amirotud Dzakiah
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.1583

Abstract

Capital ownership among Indonesian people is encouraged by the People's Economic System which is based on justice, democracy and kinship. Indicators of the implementation of the Community Economic system in Indonesia include Micro, Small and Medium Enterprises (UMKM), most of which are owned by regional communities through capital. To increase the income of MSMEs in Indonesia, the aim of the study is to implement a digital economy-based community economic system. The findings of this research indicate that MSMEs in Margasari Village, Kab. Karawang, can increase its income by implementing a digital economy-based community economic system. Observation, interviews, questionnaires and documentation are tools used to obtain data for a qualitative descriptive research approach.
Sistem Informasi Akuntansi Prosedur Penagihan Piutang Pelanggan Indihome dan Indibiz pada Pt Telkom Witel Karawang Yeffi Dwi agusthin; Dhea Imroatul Fatihah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.922

Abstract

 This research is motivated by the problem of customer receivables that are delayed in payment, so that an accounting information system is needed as a means of control to ensure that the collection procedure runs effectively and efficiently. Using a qualitative descriptive method with observation, interviews, and documentation. The results of the study indicate that the Indihome and Indibiz collection procedures by the Billing and Payment Collection unit are in accordance with the company's SOP.
PENDAMPINGAN DAN PELATIHAN PENENTUAN HARGA POKOK PRODUKSI PADA UMKM BATIK PUTRI SANGGABUANA KARAWANG Rohma Septiawati; Fista Apriani Sujaya; Dhea Imroatul Fatihah; Septiana Rahayu; Moch Agus Ariffianto
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have become the backbone of Indonesia's economy, playing an increasingly significant role in creating jobs without requiring specific qualifications. In this context, the batik industry, with its rich artistic and cultural value, stands out as a potential sector for local economic growth. However, MSMEs in this industry, including Batik Putri Sanggabuana in Karawang, often face challenges in determining the cost of goods manufactured (COGM). A lack of understanding and skills in production cost calculation methods can result in suboptimal pricing decisions, which may even threaten business sustainability. Therefore, focused assistance and training are essential to help Batik Putri Sanggabuana accurately and competitively determine COGM, thereby enhancing profitability and operational sustainability.
PENGARUH PENGUNGKAPAN ECO EFFICIENCY DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEBERLANJUTAN SEBAGAI VARIABEL MODERASI Andini Nurrohmah; Ihsan Nasihin; Dhea Imroatul Fatihah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.55788

Abstract

This study aims to examine the effect of eco-efficiency and green innovation on firm value, with sustainability performance serving as a moderating variable in basic materials manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employed a quantitative approach using an explanatory research method. The sample was selected through purposive sampling, resulting in 20 companies with a total of 60 observations. Secondary data were obtained from annual reports and sustainability reports published by the companies. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics software.The results reveal that eco-efficiency has a negative and significant effect on firm value, while green innovation has a positive and significant effect on firm value. Sustainability performance was proven to act as a moderating variable with different outcomes: it weakens the effect of eco-efficiency on firm value but strengthens the effect of green innovation on firm value. These findings support signaling theory, which explains how company management provides information to investors to reduce information asymmetry and influence investment decisions. The implication of this study is that the integration of green innovation within a sustainability framework is a more effective strategy for enhancing firm value.
Co-Authors Andini Nurrohmah Fista Apriani Sujaya Futri Amirotud Dzakiah Ihsan Nasihin Moch Agus Ariffianto Rohma Septiawati septiana Rahayu Trias Arimurti Yeffi Dwi agusthin