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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Budimas : Jurnal Pengabdian Masyarakat Bulletin of Community Engagement
Fatihah, Dhea Imroatul
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Sosialisasi Kelayakan Aspek Keuangan Pembuatan Briket pada UMKM Produksi Arang di Desa Waringinkaya Nur Ardiansyah, Hendri; Nasihin, Ihsan; Fatihah, Dhea Imroatul; Hidayat, Samsul
Bulletin of Community Engagement Vol. 3 No. 2 (2023): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v3i2.951

Abstract

Waringinkarya is one of the villages located in the Lemah Abang subdistrict of Karawang Regency. Waringinkarya Village is known for its extensive potential in rice farming areas. Based on the livelihood aspect of the village's population, it is quite diverse, with the majority engaged in farming. The processing of agricultural waste such as rice shells into charcoal briquettes holds high economic value and can serve as an alternative to enhance the economic well-being of the village residents. The focus of this project is a UMKM engaged in charcoal production. The main objective of the project is to promote the utilization of agricultural waste in the production of high-value charcoal briquettes. The results of the service project include providing information on production methods and financial projections obtained from the processing of agricultural waste into briquettes. Keywords: Waste, Agriculture, Briquette, UMKM, Financial
The Effect of Sustainability Report Disclosure and Leverage on Company Value with Environmental Performance as a Moderating Variable (case study of food and beverage sector manufacturing companies listed on the idx for the 2021-2023 period) agusthin, Yeffi Dwi; Astriani, Devi; Fatihah, Dhea Imroatul
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.19193

Abstract

This study examines the impact of sustainability report disclosure and leverage on firm value with environmental performance as a moderating variable. Using a sample of 33 food and beverage manufacturing companies listed on the IDX in 2021-2023. The background of this study is based on the increasing attention of investors to the sustainability aspects and financial risks of companies, especially in sectors that have a direct impact on the environment and society. Data were obtained through purposive sampling and analyzed using moderated regression (MRA) with the help of SPSS 27. The results of the analysis indicate that sustainability report disclosure has an effect on firm value, while leverage has no effect. Environmental performance is able to moderate the relationship. This study emphasizes the importance of integration between sustainability reporting disclosure, leverage and environmental performance in increasing the perception and value of companies in the eyes of investors.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA KELOMPOK WANITA PKK DI DESA LINGGARSARI Fatihah, Dhea Imroatul; Septiawati, Rohma; Yani, Dini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Dengan diberikannya pengetahuan dan pelatihan kepada ibu-ibu PKK terkait penyusunan laporan keuangan diharapkan mampu mengatasi kendala dan permasalahan dalam proses penyusunan keuangan yang baik dan benar. Dalam pelaksanaannya dilakukan dengan beberapa tahapan, dimulai dari tahap perencanaan dan persiapan dilanjutkan dengan tahap pelaksanaan dilengkapi dan diakhiri dengan tahap evaluasi. Hasil dari pelaksanaan kegiatan ini menunjukkan bahwa sebelum pelaksanaan kegiatan ibu PKK di desa Linggarsari kurang memahami mengenai laporan keuangan, namun setelah pelaksanaan kegiatan dilakukam ibu PKK di desa Linggarsai telah memahami dan dapat meningkatkan kemampuan Ibu PKK dalam membuat laporan keuangan PKK secara personal maupun berkelompok.
Co-Authors agusthin, Yeffi Dwi Astriani, Devi Nasihin, Ihsan Nur Ardiansyah, Hendri Samsul Hidayat Septiawati, Rohma Yani, Dini