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All Journal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Widya Akuntansi dan Keuangan Synergy and Society Service Journal Research of Accounting
Made Christin Dwitrayani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN DAN GREEN PROCESS INNOVATION TERHADAP KINERJA KEUANGAN PERUSAHAAN: Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Jenny Marcelina B; I Ketut Yudana Adi; Made Christin Dwitrayani
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.114

Abstract

The company’s inancial performance is a description of teh condition andachievements o a company in its business activities. Currently, in carrying out itsbusiness, companies are required to be able to fulfill their responsibilities notonly to shareholders but also to stakeholders by presenting non-financialinformation in the form of economic, social and environmental performance.Therefore this study uses the variables corporate social responsibility,environmental performance and green process innovation as independentvariables and the company's financial performance as the dependent variable. Sothe purpose of this study is to determine the effect of corporate socialresponsibility (X1) on environmental performance (X2) and green processinnovation (X3) on company financial performance (Y) empirical studies onmining companies listed on the IDX in 2019-2021. The population in this studyamounted to 47 companies. The sample determination technique used purposivesampling to obtain a total of 54 samples. The data analysis technique used isdescriptive analysis, classical assumption test, multiple linear regressionanalysis, t-test analysis, F test and determination analysis. The results of theregression model analysis show Y = -1.165 + 0.432X1 + 0.115X2 + 1.301X3.The conclusion obtained is that corporate social responsibility does not affect thecompany's financial performance. Environmental performance has a positiveeffect on the company's financial performance. Green process innovation has apositive effect on the company's financial performance.
UPAYA PREVENTIF DENGAN ERGONOMI PARTISIPATORI MENINGKATKAN PEMAHAMAN DAN PERILAKU MASYARAKAT TERHADAP RABIES DI DESA CEPAKA KEDIRI TABANAN Ni Ketut Dewi Irwanti; Ni Luh Putu Agustini Karta; Made Christin Dwitrayani
Synergy and Society Service Vol. 3 No. 1 (2023): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/save.v3i1.69

Abstract

In 2022 rabies cases in Bali will experience a sharp increase, this condition shows that the government program has not been successful in achieving zero rabies. Therefore, a socialization and education program in community service was carried out by Triatma Mulya University in Cepaka Village, Tabanan, Bali as a form of Higher Education's concern for the environment. Preventive efforts are carried out using a participatory ergonomics approach involving all stakeholders from the government, academics, experts, community leaders, animal lovers groups and the community. The success of the community service program can be seen from the enthusiasm of the residents to take part in the activity. There were 56 residents who took part in the activity with 94 animals that were vaccinated, sterilized or castrated and from the pretest and posttest questionnaires conducted, it was obtained an increase in people's understanding and behavior towards rabies. The average increase in people's understanding of rabies is 7.47. Whereas in the behavior variable towards rabies, there is an average increase of 4.57.
Implementation of Digital Marketing and Packaging Assistance to The Tista Tourism Village MSME Group Tabita, I Dewa Ayu Tita Permata; Luh Gede Putri Kusuma Pekerti; Made Christin Dwitrayani
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5831

Abstract

The Tista Tourism Village MSME group has various business activities under the auspices of the Sari Merta Village-Owned Enterprise (Bumdes). One of the businesses that many local people are involved in is processing agricultural products. Things that become obstacles for MSMEs are product packaging and digital marketing, which causes a lack of product orders because they only rely on marketing in rural areas. This community service aims to provide knowledge about digitalization in the marketing sector so that it can reach potential buyers from outside the village and how to create attractive packaging to attract customers, thereby increasing product sales. The method used is to explain how important it is to sell online and practice the system using the Instagram, Shopee, and Tokopedia applications. And, for the packaging sector, training is provided on how to design product packaging and logos using the Canva application. This community service concludes that there has been an increase in sales of MSME products; this is based on the results of a questionnaire that has been given to the group, where the Tista Tourism Village MSME group has been able to market its products through digital applications. 
Pencegahan Fraud Pada Organisasi Perangkat Daerah (OPD) Kabupaten Badung Ditinjau Dari Penerapan Akuntansi Sektor Publik, Good Corporate Goverment dan Whistleblowing System Amritha, Putu Mika; Gde Herry Sugiarto Asana; Made Christin Dwitrayani
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/a1d1xp61

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan akuntansi sektor publik, good corporate governance dan whistleblowing system terhadap pencegahan fraud. Penelitian ini dilakukan pada pegawai organisasi perangkat daerah (OPD) Kabupaten Badung dengan sampel penelitian yang berjumlah 36 responden yang diambil menggunakan teknik purposive sampling. Seluruh data yang diperoleh dari distribusi kuisoner layak digunakan, selanjutnya dianalisis menggunakan uji regresi linier berganda, uji hipotesis parsial (uji t) dan uji kelayakan model (uji f). hasil penelitian menunjukkan bahwa (1) penerapan akuntansi sektor publik berpengaruh positif terhadap pencegahan fraud pada organisasi perangkat daerah (OPD) Kabupaten Badung. hal ini menunjukkan semakin baik atau meningkat penerapan akuntansi sektor publik di organisasi perangkat daerah (OPD) Kabupaten Badung, maka akan semakin meningkat pula pencegahan fraud di organisasi perangkat daerah (OPD) Kabupaten Badung, (2) good corporate governance berpengaruh negatif terhadap pencegahan fraud pada organisasi perangkat daerah (OPD) Kabupaten Badung. hal ini menunjukkan semakin tinggi atau meningkat good corporate governance di organisasi perangkat daerah (OPD) Kabupaten Badung, maka akan semakin menurun pula pencegahan fraud di organisasi perangkat daerah (OPD) Kabupaten Badung, (3) whistleblowing system berpengaruh positif terhadap pencegahan fraud pada organisasi perangkat daerah (OPD) Kabupaten Badung. hal ini menunjukkan semakin baik atau meningkat whistleblowing system di organisasi perangkat daerah (OPD) Kabupaten Badung, maka akan semakin meningkat pula pencegahan fraud di organisasi perangkat daerah (OPD) Kabupaten Badung.
Co-Authors Amritha, Putu Mika Gde Herry Sugiarto Asana I Ketut Yudana Adi Jenny Marcelina B Luh Gede Putri Kusuma Pekerti Ni Ketut Dewi Irwanti Ni Luh Putu Agustini Karta Tabita, I Dewa Ayu Tita Permata