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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana JCOMENT (Journal of Community Empowerment)
Sefi Aulia Nur Asifah
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

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Pemberdayaan Masyarakat Melalui Diversifikasi Produk Turunan Serai Wangi : Lilin Aromaterapi dan Karbol Abdul Hakim; Ika Wulandari; Dodi Hendra Amantara; Sefi Aulia Nur Asifah; Farida Subowo; Tari Yuniar Espandiarti
JCOMENT (Journal of Community Empowerment) Vol. 5 No. 3 (2024): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v5i3.812

Abstract

Desa Wukirsari memiliki potensi alam berupa serai wangi, namun permasalahan yang terjadi saat ini adalah tanaman serai wangi masih dijual mentah dan belum ada upaya untuk melakukan diversifikasi produk turunan serai wangi. Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan ketrampilan mitra dalam melakukan pengolahan produk dengan bahan dasar minyak atsiri serai wangi untuk pembuatan lilin aromaterapi dan karbol. Mitra sasaran adalah Kelompok Wanita Tani (KWT) Giri Asri dan Tilaman Asri yang berada di Desa Wukirsari dengan jumlah anggota 46 orang. Metode yang digunakan adalah penyuluhan, pelatihan dan pendampingan terkait diversifikasi produk turunan serai wangi. Hasil kegiatan menunjukkan terjadi peningkatan pemahaman peserta terhadap jenis diversifikasi turunan serai wangi. Keterampilan peserta dalam mambuat lilin aromaterapi dan karbol berbahan dasar minyak atsiri meningkat. Kegiatan pengabdian ini mampu meningkatkan nilai ekonomi serai wangi yang bermuara pada peningkatan pendapatan kelompok dan masyarakat.
GREEN ACCOUNTING, SUSTAINABILITY REPORTS AND DEBT POLICY ON FINANCIAL PERFORMANCE Sefi Aulia Nur Asifah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4900

Abstract

The decline in financial performance experienced by several companies in the raw materials sector in Indonesia following the COVID-19 pandemic has become a significant concern amid economic uncertainty, fluctuations in raw material prices, and supply chain disruptions. This situation requires companies to optimize asset management and operational efficiency to maintain profitability and competitiveness in an increasingly competitive market. This study examines the effect of implementing green accounting, preparing sustainability reports, and debt policies on the financial performance of companies in the raw material sector listed on the Indonesia Stock Exchange (IDX). The purpose of this study is to analyze the implementation of green accounting, sustainability reports, and debt policies on financial performance. The research method employed is a quantitative methodology, analyzing data from 24 companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, selected through purposive sampling. Data analysis was performed using SPSS Statistics with multiple linear regression analysis techniques. The findings suggest that green accounting and sustainability reports have a positive and significant impact on financial performance, whereas debt policy does not have a substantial effect on financial performance. These findings confirm that companies must prioritize environmental management and sustainability reporting to enhance profitability. Although debt policy is essential, its impact on return on assets (ROA) is not directly apparent. By focusing on green accounting and sustainability reports, companies can enhance their financial performance sustainably.
Co-Authors Abdul Hakim Dodi Hendra Amantara Farida Subowo Ika Wulandari Tari Yuniar Espandiarti