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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Lailan Syafrina Hasibuan
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health

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Pemberian Motivasi Terkait Ekonomi Kreatif Kepada Masyarakat Desa Muara Botung Ahmad Sayuti Pulungan; Makhrani Makhrani; Nursalamah Nursalamah; Lailan Syafrina Hasibuan
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 2 No. 2 (2023): Juni: Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v2i2.291

Abstract

The abstract contains a brief description of the problem and research objectives, the method used. This community service activity (PkM) was carried out in Kotanopan District, Mandailing Natal Regency. The aim of this PkM is to build community motivation in developing the creative economy in the area where they live. The implementation of this activity was carried out using the lecture and question and answer method. The purpose of the lecture method is to provide understanding and explain why a creative economy is needed. Furthermore, in this dedication, it is explained about other methods by observing, imitating and modifying. Furthermore, it is also explained in this service in the form of examples of villages that have developed a creative economy based on their potential.
GREEN ACCOUNTING MEETS CSR: EXPLORING THEIR IMPACT ON SUSTAINABLE DEVELOPMENT IN INDONESIA'S PALM OIL COMPANIES Yunita Sarah Siregar; Lailan Syafrina Hasibuan; Syafrita Ridha Ginting
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2433

Abstract

This study investigates the interplay between green accounting practices, corporate social responsibility (CSR), and sustainable development within Indonesian palm oil companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The primary objective is to determine the impact of green accounting on sustainable development, with CSR functioning as an intermediary. Utilizing path analysis and the Sobel test to evaluate mediation, the findings reveal a significant negative relationship between green accounting and CSR, potentially attributable to an imbalance in prioritizing environmental metrics over social initiatives. Conversely, CSR demonstrates a significant positive influence on sustainable development; however, it fails to mediate the relationship between green accounting and sustainability. The research underscores the necessity of aligning green accounting with CSR strategies to achieve sustainable development objectives. It also emphasizes the importance of active stakeholder engagement and periodic evaluations to devise more effective strategies for sustainability in Indonesia's palm oil sector.
Co-Authors Ahmad Sayuti Pulungan Makhrani Makhrani Nursalamah Nursalamah Syafrita Ridha Ginting Yunita Sarah Siregar