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All Journal UNEJ e-Proceeding Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Journal of Accounting Science SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat BEMAS: Jurnal Bermasyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Baktimu : Jurnal Pengabdian Kepada Masyarakat Baktimu : Jurnal Pengabdian Kepada Masyarakat JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Wasifah Hanim
Universitas Muhammadiyah Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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COMMUNITY-BASED WASTE SEGREGATION EDUCATION AND COMPOSTING INNOVATION USING THE OCTACO METHOD IN NALUK VILLAGE Wasifah Hanim; Kayla Zeta Aisha; Hilal Kuncoro Jakti; Fauziah Dwi Helena; Muthia Nur Shofia; Putri Aura; Yessika Siti Qhotimah; Muhammad Raihan Ramadhani; Rafli Renaldi; Rahma Laila Sabina; Siti Noorhuda Suparman
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2083

Abstract

Household waste management remains a critical environmental issue in Indonesia, particularly due to low public awareness of waste segregation practices. This community service program aimed to enhance the knowledge, awareness, and skills of residents in Naluk Village, Sumedang Regency, regarding waste separation and organic waste processing into compost using the OCTACO method. A qualitative and participatory approach was employed through observation, interviews, educational sessions, and hands-on composting demonstrations. The program was conducted over one month and involved local authorities, waste bank communities, and residents. The results indicate a significant improvement in participants’ understanding of waste classification and environmentally friendly waste management practices. The OCTACO composting method proved to be practical, odor-minimizing, and faster than conventional composting techniques. Overall, the program contributed to reducing household waste volume, strengthening environmental awareness, and promoting sustainable community-based waste management by transforming organic waste into valuable compost.
Analisis Penilaian Tunjangan Perumahan Bagi Pimpinan dan Anggota DPRD di Kota X H. Qur’ani Noor; Helin G. Yudawisastra; Wasifah Hanim
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.264

Abstract

Penelitian ini bertujuan untuk menganalisis kebijakan pemberian tunjangan perumahan bagi pimpinan dan anggota DPRD di Kota X melalui pendekatan penilaian untuk menghitung relevansi, efektivitas, dan dampaknya terhadap akuntabilitas keuangan daerah. Metode penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi dokumen, dan analisis kebijakan terkait. Hasil penelitian menunjukkan bahwa pemberian tunjangan perumahan didasarkan pada Peraturan Daerah dan pertimbangan beban kerja, namun belum sepenuhnya mempertimbangkan prinsip keadilan dan transparansi. Beberapa temuan mengindikasikan adanya potensi ketidaksesuaian antara besaran tunjangan dengan kondisi ekonomi daerah serta kebutuhan riil anggota dewan. Studi ini merekomendasikan perlunya evaluasi berkala, penyesuaian regulasi berbasis kinerja, dan peningkatan pengawasan untuk memastikan manfaat tunjangan sejalan dengan prinsip tata kelola yang baik.
Faktor-Faktor Yang Berpengaruh Terhadap Tingkat Pengungkapan Sukarela Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Wasifah Hanim
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3074

Abstract

Annual reports is the media in disclosing information. Voluntary disclosure is one source of information that is not required by accounting rules or standards. FASB guidelines encourage companies to include voluntary disclosures in the Management Discussion and Analysis (MD&A) section of the annual report. This observation aims to examine the effect of company size, profitability, and leverage on voluntary disclosure. The objects studied in this study are companies listed on the Jakarta Islamic index for the period 2020-2023. The method used in this research is panel data regression analysis method with the selected model is fixed effect model. The research sample was selected based on purposive sampling technique and obtained 76 observation data. This study uses secondary data obtained from www.idx.co.id. Partial test results show that company size has a significant positive effect on voluntary disclosure while leverage has a significant negative effect on voluntary disclosure and profitability has no significant effect on voluntary disclosure. Simultaneous test results show that company size, profitability, and leverage have a significant influence on voluntary disclosure.
The Effect of Environmental Accounting Disclosure, Corporate Social Responsibility, and Digital Innovation on the Financial Performance Assyifa Hasanah Amaliah; Abin Suarsa; Wasifah Hanim
Journal of Accounting Science Vol. 11 No. 1 (2027): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v11i1.2093

Abstract

General Background: Rapid technological development and industrial expansion have exacerbated environmental challenges, thereby increasing the importance of environmental accountability in the banking sector. Specific Background: Disclosure of environmental reports, corporate social responsibility (CSR) and digital innovation are increasingly recognised as mechanisms for enhancing transparency, organisational legitimacy, stakeholder trust and financial performance. Knowledge Gap: However, empirical evidence examining these three dimensions simultaneously in the banking sector using recent multi-year data remains limited. Objective: This study examines the impact of environmental accounting disclosures, CSR, and digital innovation on the financial performance of banks listed on the Indonesia Stock Exchange during the period 2022–2024. Methods: A quantitative causal research design was employed using multiple regression analysis, in which environmental accounting disclosures, CSR disclosures and digital innovation were treated as independent variables, whilst financial performance served as the dependent variable. Results: Environmental accounting disclosures and digital innovation have a significant negative impact on financial performance, whilst CSR has a significant positive impact. Novelty: This study develops an integrated framework combining environmental accounting, CSR and digital innovation to explain banks’ financial performance. Implications: These findings suggest that environmental accounting and digital innovation may incur short-term costs, whilst CSR strengthens stakeholder trust and legitimacy, highlighting the importance of integrating these dimensions to support sustainable financial value creation.
Co-Authors Abin Suarsa Alfiana Anelka Oktaviandri Anelka Oktaviandri Assyifa Hasanah Amaliah Chintya Hermawati Delvi Marlia Sari Delvi Marlia Sari Devita Septiani Putri Devita Septiani Putri Eris Sudarisman Fauziah Dwi Helena Fiqhia Ratna Azhari Fiqhia Ratna Azhari H. Qur’ani Noor H. Qur’ani Noor Hafni Adinda Prasca Helin G Yudawisastra Hilal Kuncoro Jakti Kayla Zeta Aisha Kralawi Sita Muhammad Raihan Ramadhani Muthia Nur Shofia Putri Aura Rafi Azkia Hendriazmi Rafi Azkia Hendriazmi Rafli Renaldi Rahma Laila Sabina Rendi Pramuja Rendi Pramuja Sarah Mulya Sarah Mulya Siti Mardiana Siti Mardiana Siti Noorhuda Suparman Sugiartiningsih Suparjiman Tharisa Putri Shafa Tharisa Putri Shafa Tris Sudarto Yanti Setiawati Yessika Siti Qhotimah Yudawisastra, Helin G.