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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat Nian Tana
Muhammad Esa Septian
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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Pengabdian Kepada Masyarakat Melalui Kuliah Kerja Nyata (KKN) di Desa Mangunjaya Kabupaten Bekasi Elia Rossa; Muhammad Esa Septian; Lissa Rahmawati; Fathiyah Alifah Fitriyani; Cahaya Zulfah; Putri Afrilia Nurrochmah; Herlina Yuliyanti; Dina Erliana; Nanda Suci Handayani Umagap; Ajeng Putri Wahyuningtyas
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 2 No. 3 (2024): Juli: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v2i3.417

Abstract

The Real Work Lecture is a community service program that aims to practice the Tri Dharma of Higher Education. One way students can help overcome problems in the community is by devoting themselves to the community through Community Service Lectures (KKN). The purpose of this study is to learn how Real Work Lectures contribute to increasing environmental awareness and providing education to children in Mangunjaya Village, Bekasi Regency. This study uses an observation method and this study contains a description of the planning process and implementation of Real Work Lecture activities. The subject of the implementation of the Community Real Work Lecture in Mangunjaya Village RT 006/RW 003. The results of the study show that environmental awareness in Mangunjaya Village has increased significantly as a result of the Real Work Lecture, even though there are some conditions that are less than ideal, the community is still happy to participate in the KKN program designed by students, there are no obstacles in the preparation, implementation and evaluation of programs that are planned and held according to the previous plan such as reading and writing, counting, playing, saving can be carried out well. In this activity, the manufacture and installation of directional signs as well as appeal banners are carried out through cooperation, coordination and participation. The community is beginning to realize how important it is to keep the environment clean and healthy. Children also better understand the importance of saving and increasing their knowledge through educational learning provided by Real Work Lecture students. It is hoped that this program can provide insight to the community about the potential and development of the village.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GREEN RELATIONAL CAPITAL DAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN (EMITEN SEKTOR AGRICULTURE BURSA EFEK INDONESIA PERIODE 2020-2023) Muhammad Esa Septian; Rely, Gilbert; Sari, Pratiwi Nila
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.1955

Abstract

Penelitian ini menganalisis pengaruh Corporate Social Responsibility, Green Relational Capital, dan Green Accounting terhadap Kinerja Perusahaan yang diproksikan melalui Return on Assets (ROA). Populasi penelitian mencakup emiten sektor agriculture yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Dengan menggunakan teknik purposive sampling, diperoleh 56 sampel yang terdiri dari 14 emiten selama empat tahun. Data sekunder diperoleh dari laporan keuangan, laporan keberlanjutan, dan laporan tahunan emiten. Analisis dilakukan dengan menggunakan teknik Statistik Deskriptif, Uji Regresi Data Panel, Uji Asumsi Klasik, Uji Hipotesis, dan Uji Koefisien Determinasi dengan bantuan aplikasi eviews 13. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility dan Green Relational Capital tidak berpengaruh terhadap Kinerja Perusahaan yang diproksikan melalui ROA. Sebaliknya, Green Accounting berpengaruh positif terhadap Kinerja Perusahaan. Secara simultan, Corporate Social Responsibility, Green Relational Capital, dan Green Accounting terbukti berpengaruh  terhadap Kinerja Perusahaan. Temuan ini menegaskan bahwa penerapan Green Accounting yang konsisten dapat meningkatkan efisiensi operasional serta kinerja keuangan. Integrasi strategi keberlanjutan menjadi penting untuk mendukung daya saing emiten di sektor agrikultur.
Co-Authors Ajeng Putri Wahyuningtyas Cahaya Zulfah Dina Erliana Elia Rossa Fathiyah Alifah Fitriyani Herlina Yuliyanti Lissa Rahmawati Nanda Suci Handayani Umagap Putri Afrilia Nurrochmah Rely, Gilbert Sari, Pratiwi Nila