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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat Economics, Business, Accounting & Society Review
Hidayat, Muhammad Fery
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Pengaruh Ukuran Perusahaan, Profitablitas Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility Disclosure Hidayat, Muhammad Fery
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.195 KB) | DOI: 10.32670/fairvalue.v4i10.1653

Abstract

This study aims to re-calculate empirically the effect of Company Size, Profitability and Environmental Performance on Corporate Social Responsibility Disclosures in mining companies in Indonesia. The population of this study are mining companies listed on the Indonesia Stock Exchange in 2018. The sample selection method uses a purposive sampling technique based on certain criteria. The total number of companies used in this study were 30 companies, the data used were secondary data in the form of company annual reports. The data analysis technique used is linear regression analysis with the result that Company Size, Profitability and Environmental Performance have no effect on Corporate Social Responsibility Disclosure.
PENDAMPINGAN PENGEMBANGAN DESAIN PRODUK BAGI PELAKU USAHA DI KABUPATEN KONAWE SELATAN Tambunnan, Rince; Astriwati, Astriwati; Adwi, Adwi; Hidayat, Muhammad Fery; Yasin, Muh.
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.49218

Abstract

Pelatihan ini bertujuan untuk meningkatkan kemampuan pelaku usaha dalam merancang produk yang inovatif dan sesuai dengan kebutuhan pasar. Melalui pendekatan partisipatif, pelatihan ini diharapkan dapat memberikan pengetahuan dan keterampilan yang diperlukan untuk meningkatkan daya saing produk lokal. Metode yang digunakan dalam pengabdian ini meliputi pelatihan, diskusi kelompok, dan praktik langsung. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan peserta dalam desain produk, serta potensi peningkatan pendapatan usaha mereka.
Integrating Economic, Environmental, and Social Dimensions: A Green Accounting Framework for Local Food-Based MSMEs Hidayat, Muhammad Fery; Supriyadi, Supriyadi; Wellem, Karmila Alamsyah
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the context of escalating global challenges in sustainability and food security, micro, small, and medium enterprises (MSMEs) play a critical role in fostering local economic resilience and supporting the creative economy. However, most food-based MSMEs still rely on basic bookkeeping systems that ignore environmental and social costs, creating a gap between economic performance and sustainability practices. This study aims to develop a practical and integrative Green Accounting Model that strengthens MSMEs’ contribution to the creative economy and food security in South Konawe Regency. The research also seeks to enhance MSME actors’ capacity for sustainability-oriented decision-making through participatory engagement. Employing a combination of Research and Development (R&D) and Participatory Action Research (PAR) approaches, the study involved surveys, focus group discussions (FGDs), interviews, and model trials with selected MSMEs. Data analysis used a mixed-method framework combining quantitative testing of model effectiveness and qualitative interpretation through triangulation. The results show that MSMEs’ recording competence and sustainability awareness significantly improved, with an average effectiveness score of 78.2%. The validated model integrates economic, environmental, and social components, providing a simple yet robust framework adaptable to MSME contexts. This research contributes theoretically by contextualizing green accounting within MSME practices and methodologically by integrating participatory development in model design. Practically, the model serves as a transformative tool that enhances accountability, promotes sustainable entrepreneurship, and strengthens local food security through the creative economy.
Co-Authors Adwi, Adwi Astriwati, Astriwati Muh. Yasin, Muh. Supriyadi Supriyadi Tambunnan, Rince Wellem, Karmila Alamsyah