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All Journal Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Summa : Journal of Accounting and Tax
Mindrawati, Deny Nitalia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENINGKATAN PEMAHAMAN MENGENAI EFISIENSI KEUANGAN DALAM USAHA BUDIDAYA JAMUR TIRAM PADA PANDAWA JAMUR Sudarman, Sudarman; Samekto, Agus Aji; Pamungkas, Fajar; Mindrawati, Deny Nitalia; Santoso, Rahmat Budi
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i3.2600

Abstract

Tujuan: kegiatan PKM ini dimaksudkan untuk memberikan kontribusi nyata kepada masyarakat untuk memberikan peningkatan pemahaman akan efisiensi keuangan dalam budidaya jamur tiram. Metode : mitra dalam kegiatan ini dilakukan pada Pandawa Jamur Jl. Dieng Km 6 Desa Bumen, Kelurahan Bumirejo, Kecamatan Mojotengah, Wonosobo. Fokus pendampingan kepada mitra yang melakukan budidaya jamur tiram. Pendekatan yang digunakan dengan Participatory Rural Appraisal (PRA), dipandang tepat karena untuk mengkaji kondisi dan kehidupan pedesaan beserta masyarakatnya. Hasil : pelaksanaan dilakukan mulai dari memberikan fasilitas pelatihan, diskusi, evaluasi dan solusi. Pelatihan diberikan tentang pendapatan, biaya, laba/rugi dan efisiensi usaha beserta instrumennya yang dibagikan kepada peserta. Peserta pelatihan juga didampingi untuk melakukan indentifikasi biaya, dan klasifikasi fixed cost/variable cost. Tahap evaluasi bahwa peserta merasa mendapat manfaat besar, yang selama ini belum mengetahui klasifikasi biaya. Para peserta masih merasa membutuhkan pelatihan lanjutan. Solusi yang disampaikan bahwa kegiatan PKM mendatang akan dilakukan praktik secara riil (beserta nominal) dari setiap peserta, dan dibutuhkan pengembangan pengetahuan mengenai strategi pemasaran.
Third Party ESG Assurance and Capital Costs: Evidence from Indonesia’s Emerging Market Mindrawati, Deny Nitalia; Romdhon, Mochamad
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.872

Abstract

This study investigates the causal impact of independent ESG assurance on the cost of debt among Indonesian publicly listed firms. With sustainability reporting gaining prominence, the role of third party verification in enhancing credibility and reducing perceived risk remains underexplored, particularly in emerging markets. The objective is to assess whether assurance on ESG disclosures translates into tangible financial benefits. Using a Difference in Differences (DiD) approach, the study analyzes a panel of 253 firm year observations from IDX listed companies between 2020 and 2022. ESG disclosure scores were measured through GRI based content analysis, and assurance was coded as a binary treatment. The primary dependent variable is the cost of debt, calculated as interest expense divided by long term debt. Control variables include firm size, ROA, board independence, and industry classification. Results reveal that ESG assurance adoption significantly reduces the cost of debt, particularly for firms in non heavy polluting industries and those with stronger governance structures. The DiD coefficient indicates a meaningful and statistically significant decline post assurance, suggesting that verified sustainability reports enhance investor and creditor trust. However, assurance does not affect short term profitability, implying its role as a signaling rather than a performance enhancing mechanism. These findings contribute to the literature by offering empirical DiD based evidence on the financial benefits of ESG assurance in emerging markets. The study underscores the strategic importance of third party verification in capital cost management, emphasizing implications for corporate decision making and regulatory policy.
Co-Authors Pamungkas, Fajar Rahmat Budi Santoso Romdhon, Mochamad Samekto, Agus Aji Sudarman Sudarman