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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 | DOI: 10.55980/ebasr.v4i3.267

Abstract

This study aims to develop and validate a Green Accounting Model designed to strengthen the capacity of local food-based micro, small, and medium enterprises (MSMEs) in South Konawe Regency to support sustainable economic development and regional food security. The model was created through a combination of Research and Development (R&D) and Participatory Action Research (PAR), ensuring both methodological rigor and active engagement of MSME actors throughout the research process. Data were collected using surveys, interviews, focus group discussions (FGDs), participatory observation, and model trials with five selected MSMEs representing diverse food sectors. Initial findings reveal that MSMEs predominantly relied on simple cash inflow–outflow records and lacked systematic documentation of environmental costs, resource use, and social contributions. The proposed Green Accounting Model integrates economic, environmental, and social components into a modular and user-friendly structure. After expert validation and revision, the model was tested in the field over one month. The results show a substantial improvement in MSME recordkeeping capacity, indicating an effectiveness level of 78.2%. Qualitative insights further demonstrate enhanced sustainability awareness, routine documentation practices, and increased attention to resource efficiency. User perception scores averaged 86.2%, reflecting strong acceptance and the potential for long-term adoption. The findings confirm that a contextually adapted, simple, and integrative accounting tool can effectively bridge the gap between sustainability principles and daily MSME operations. Research implications include opportunities for broader model adoption across MSME sectors, integration into local sustainability policies, and further digitalization to enhance accessibility and impact.
Co-Authors Adwi, Adwi Astriwati, Astriwati Muh. Yasin, Muh. Supriyadi Supriyadi Tambunnan, Rince Wellem, Karmila Alamsyah