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Determinan yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Purwasih, Ratih; Yulianita, Anna; Sari, Rela
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

The government is required to present quality financial reports as a form of accountability to the public. This study aims to analyze the effects of the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation on the quality of government financial reports. The population in this study were the employees of finance and state property within the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia, totaling 56 peoples. The sampling technique is the census method, in which all members of the population are sampled. The data used in this research is primary data with data collection techniques through questionnaires. The data analysis method used in this research is SEM-PLS by using SmartPLS. The results of this study indicate that the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation each have a positive and significant effect on the quality of government financial report. This shows that increasing the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of will have an impact on improving the quality of government financial report.

EMPOWERING STUDENTS: TRAINING IN FRAGRANT CARBOL PRODUCTION AS A BUSINESS OPPORTUNITY AT RAUDHATUL ULUM SAKATIGA ISLAMIC BOARDING SCHOOL Yulianita, Anna; Marwa, Taufiq; Asngari, Imam; Rohima, Siti; Hermawati, Lisa; Sari, Rela; Muflicha, Haqqie; Shodrokova, Xenaneira; Dian Sari, Okta
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 2 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i2.565-574

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan pembuatan karbol wangi kepada santri di Pesantren Raudhatul Ulum Sakatiga, Indralaya, Ogan Ilir, sebagai upaya untuk meningkatkan keterampilan dan membuka peluang usaha. Diikuti oleh 40 santri, pelatihan ini meliputi sosialisasi tentang pentingnya kewirausahaan, pemahaman dasar mengenai bahan kimia yang digunakan, serta praktik langsung dalam pembuatan karbol wangi. Meskipun peserta menunjukkan antusiasme yang tinggi, evaluasi kegiatan menemukan bahwa beberapa santri masih memerlukan bimbingan lebih lanjut dalam teknik produksi dan strategi pemasaran. Dengan demikian, kegiatan ini diharapkan dapat menjadi langkah awal bagi santri untuk mengembangkan usaha mandiri di bidang pembuatan produk pembersih rumah tangga, serta meningkatkan pengetahuan mereka dalam kewirausahaan. Pengembangan lebih lanjut dalam bentuk pelatihan tambahan dan pendampingan diharapkan dapat memperkuat keterampilan dan kesiapan santri dalam memasuki pasar.

Pemberdayaan Masyarakat dalam Upaya Membangun Bisnis Budidaya Jamur Tiram Kosim, Abu; Sari, Rela; Farhan, Muhammad; Khamisah, Nur; Usmayanti, Vivi; Kesuma, Nilam; Masruroh, Ina
Indonesian Journal of Community Engagement Vol. 1 No. 2 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.23

Budidaya jamur tiram dapat dilakukan dalam skala kecil sebagai industri rumah tangga atau sebagai usaha sampingan keluarga sehingga mampu memberikan pendapatan keluarga. Kegiatan pengabdian masyarakat ini akan memfokuskan terhadap Edukasi dan Pendampingan memberdayakan masyarakat melalui membangun bisnis budidaya jamur tiram di Desa Kerinjing. Kegiatan pengabdian ini dilakukan dalam bentuk penyuluhan dengan kerjasama dengan UMKM untuk memberikan penjelasan dan pemahaman kepada mereka bahwa penting nya Pemberdayaan Masyarakat Dalam Upaya Membangun Bisnis Budidaya Jamur Tiram. 100% peserta menyatakan bahwa pengabdian ini sangat penting untuk masyarakat desa kerinjing. Seperti yang diketahui, bahwa pemberdayaan ini dapat meningkatkan kapasitas masyarakat dan pemerataan pendapatan. Maka dari itu, dengan adanya pengabdian masyarakat diberikan modal pengetahuan untuk upaya membangun bisnis budidaya jamur tiram yang berdapampak kepada masa depan.

THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL COST EFFICIENCY AND PROFITABILITY: A SYSTEMATIC LITERATURE REVIEW Zahrani, Olivia Putri; Sari, Rela
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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This study aims to analyze the effect of EMA on environmental cost efficiency and corporate profitability in Indonesia through the Systematic Literature Review (SLR) approach. This study examines 30 scientific articles from journals indexed by Scopus (Q1 & Q2) and Sinta (minimum Sinta 4) to obtain a comprehensive picture of research trends, key findings, and challenges faced in implementing EMA in various industrial sectors. The results of the study indicate that the implementation of EMA has a positive impact on environmental cost efficiency, especially in terms of waste reduction, energy efficiency, and optimization of more environmentally friendly production processes. Through more accurate recording and reporting of resource use and environmental impacts, EMA allows companies to identify areas that need improvement so that they can reduce environmental-related operational costs. In addition, several studies have shown that companies that implement EMA tend to have higher levels of profitability than companies that have not implemented it. This is due to increased efficiency in resource management, reduced environmental tax burdens, and a better corporate image in the eyes of stakeholders. The implications of this study emphasize the importance of policies that support the implementation of EMA in the industrial sector, both through government incentives and increased regulations that require environmental accounting reporting. This study also provides insights for academics and practitioners regarding the role of EMA in improving operational efficiency and business sustainability of companies. With the integration of business strategy and environmental approach based on EMA, it is expected that companies in Indonesia can achieve a balance between economic growth and environmental sustainability.

THE IMPACT OF CARBON EMISSION DISCLOSURE ON CORPORATE REPUTATION AND FINANCIAL PERFORMANCE Triasma, Citra; Sari, Rela
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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This study examines the impact of carbon emission disclosure on corporate reputation and financial performance. Carbon emission disclosure is considered a form of transparency and accountability of companies towards environmental issues, which can indirectly influence the company’s image and financial performance. Using a qualitative approach with a literature review method, this research collects and analyzes several secondary sources from international journals, books, and reports from relevant institutions. The analysis results indicate that carbon emission disclosure, when conducted transparently and comprehensively, can enhance a company's reputation by strengthening stakeholder trust and consumer loyalty. On the other hand, such openness encourages companies to optimize operational efficiency, reduce costs, and attract investment, thus contributing positively to long-term financial performance. These findings highlight the importance of integrating carbon emission disclosure into business strategies as a risk management tool and an effort to enhance corporate sustainability.

THE INFLUENCE OF STRATEGY IMPLEMENTATION ON COMPETITIVE ADVANTAGE Ka Utama, Hendri; Sari, Rela
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i3.566

This study analyzes the influence of strategy implementation on competitive advantage through a Systematic Literature Review (SLR) using the PRISMA approach (methodological keyword). Based on an analysis of 30 articles indexed in Scopus and Emerald (2018–2025), findings show that 96.7% of studies support the positive impact of strategy implementation when it meets the VRIO criteria (valuable, rare, inimitable, organized) from the Resource-Based View (RBV) theory (theoretical keyword). The dominance of RBV (8 out of 30 articles) confirms that unique internal resources such as digital capabilities and service innovation are key drivers of competitive advantage in the manufacturing and digital economy sectors (contextual keyword). Major challenges include the strategy implementation gap (planning-execution discrepancy) and organizational resistance, particularly among SMEs. This study also integrates the perspective of dynamic capabilities (sensing, seizing, reconfiguring) to address the dynamics of disruptive markets. Practical implications include recommendations for companies to adopt data-driven strategic management systems and ecosystem-based collaboration (ecosystem strategy). Academically, this research enriches the literature with a multidisciplinary synthesis and a future research agenda on strategic adaptation in emerging economies.

PENGARUH KINERJA KEUANGAN, LEVERAGE, KEBERAGAMAN GENDER DIREKSI, DAN DEWAN INDEPENDEN TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Atersa, Atersa; Yuniarti, Emylia; Sari, Rela
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15224

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan, leverage, kebaragaman gender direksi, dan dewan independen terhadap pengungkapan lingkungan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini memanfaatkan 604 perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2022 sebagai populasi penelitian dengan metode purposive sampling untuk menentukan sampel penelitian. Analisis regresi linear berganda dengan data panel digunakan untuk menganalisis data pada penelitian ini. Alat bantu analisis data penelitian ini menggunakan aplikasi software statistik berupa Eviews (Econometrics Views). Hasil penelitian menunjukkan bahwa kinerja keuangan dan leverage berpengaruh positif terhadap pengungkapan lingkungan. Namun, keberagaman gender direksi dan dewan independen tidak berpengaruh terhadap pengungkapan lingkungan.

Modernization of Accounting Practices for MSMEs in Developing Countries: Systematic Literature Review Lia Lestari, Desak Nyoman; Meutia, Inten; Sari, Rela
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4768

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economies of developing countries, yet they continue to face significant challenges in modernizing accounting practices. This study aims to identify trends, challenges, and strategies in promoting the modernization of MSME accounting through a Systematic Literature Review (SLR) approach. The literature analyzed comprises 30 selected articles out of 346 publications published between 2018 and 2025, sourced from leading academic databases such as Emerald Insight, DOAJ, and ResearchGate, and indexed in reputable databases including Scopus, Copernicus, Sinta, or published in international scientific conference proceedings. The review findings indicate that institutional pressures, such as government regulations and market expectations, greatly influence the adoption of modern accounting practices, alongside internal factors such as financial literacy and business leadership. Accounting technologies, including Accounting Information Systems (AIS), e-payment, and fintech, have proven to enhance financial reporting efficiency, yet are hindered by low digital literacy and infrastructural limitations. This study emphasizes that MSME accounting modernization requires a contextual approach that considers social, cultural, technological, and institutional aspects unique to each country. These findings may serve as a basis for formulating policies to support increased transparency, accountability, and sustainability of MSMEs in developing countries.

PELATIHAN PENYUSUNAN ANGGARAN KAS BAGI HOME INDUSTRI MAKANAN DAN MINUMAN DI KOTA PALEMBANG Gozali, Efva; Sari, Rela; Hamzah, Ruth Samantha; Nurullah, Asfeni
Jurnal Abdimas Musi Charitas Vol. 6 No. 2 (2022): Jurnal Abdimas Musi Charitas Volume 6, Nomor 2, Desember 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v6i2.712

This community service activity aims to determine the importance of budgeting, types and functions of cash, the purpose of preparing a cash budget, sources and uses of cash, factors that influence the preparation of a cash budget, the application of budgeting and cash budgeting methods to the Home Industry of Food and Beverage in Palembang City, of South Sumatra. The method used is lectures and discussions accompanied by the provision of simulations and mentoring for four months (August – November 2022). The visit was in the form of providing training materials which were given three times at different times. The results of this activity indicate that after being given training the Home Industry of food and beverage with knowledge of cash is accompanied by how to prepare and implement it.

EMPOWERING STUDENTS: TRAINING IN FRAGRANT CARBOL PRODUCTION AS A BUSINESS OPPORTUNITY AT RAUDHATUL ULUM SAKATIGA ISLAMIC BOARDING SCHOOL Yulianita, Anna; Marwa, Taufiq; Asngari, Imam; Rohima, Siti; Hermawati, Lisa; Sari, Rela; Muflicha, Haqqie; Shodrokova, Xenaneira; Dian Sari, Okta
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 2 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i2.565-574

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan pembuatan karbol wangi kepada santri di Pesantren Raudhatul Ulum Sakatiga, Indralaya, Ogan Ilir, sebagai upaya untuk meningkatkan keterampilan dan membuka peluang usaha. Diikuti oleh 40 santri, pelatihan ini meliputi sosialisasi tentang pentingnya kewirausahaan, pemahaman dasar mengenai bahan kimia yang digunakan, serta praktik langsung dalam pembuatan karbol wangi. Meskipun peserta menunjukkan antusiasme yang tinggi, evaluasi kegiatan menemukan bahwa beberapa santri masih memerlukan bimbingan lebih lanjut dalam teknik produksi dan strategi pemasaran. Dengan demikian, kegiatan ini diharapkan dapat menjadi langkah awal bagi santri untuk mengembangkan usaha mandiri di bidang pembuatan produk pembersih rumah tangga, serta meningkatkan pengetahuan mereka dalam kewirausahaan. Pengembangan lebih lanjut dalam bentuk pelatihan tambahan dan pendampingan diharapkan dapat memperkuat keterampilan dan kesiapan santri dalam memasuki pasar.

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