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All Journal Al-Manar Journal of Accountancy and Business Studies BAHRI: Jurnal Pengabdian Kepada Masyarakat
Febri Delmi Yetti
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Green Accounting, Good Corporate Governance (GCG), Ukuran Perusahaan dan Corporate Sosial Responsibility (CSR) Terhadap Kinerja Keuangan Wulan Dari; Jasmina Syafei; Febri Delmi Yetti
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

This study aims to examine the effect of green accounting, which includes environmental performance and environmental costs, as well as the implementation of Good Corporate Governance (GCG), represented by managerial and institutional ownership, plus company size and Corporate Social Responsibility (CSR) on financial performance in energy sector companies listed on the Indonesia Stock Exchange, during 2022-2024. The sample used in this study was 66 companies selected using a purposive sampling technique. The data analysis process was implemented through classical assumption tests and hypothesis testing using panel data regression methods supported by eViews version 12 software. The research findings indicate that environmental costs have a significant negative effect on financial performance, while managerial ownership, institutional ownership, and CSR exhibit a significant positive effect on financial performance. On the other hand, environmental performance and company size were not found to have a significant effect. Simultaneously, these variables explained 41.81% of the variation in financial performance, while the remaining 58.19% was estimated to be influenced by other factors not included in this study.
Peningkatan Literasi Keuangan Anak Sejak Dini Pada Sekolah Paud Sempoa Mawaddah Pekanbaru Melalui Gamifikasi Febri Delmi Yetti
BAHRI: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : STIT Al - Ibrohimy Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61815/muljeh.v1i1.321

Abstract

Community service activities are carried out at the Sempoa Mawaddah Pekanbaru PAUD (Early Childhood Education Programs) School. The aim of community service is to increase financial literacy from an early age in PAUD students. The method used in community service activities is the gamification method. There were thirty students and five PAUD mothers participating in community service activities. The implementation of the activity was carried out by two lecturers and four students from the Faculty of Economic and Social Science State Islamic University Sultan Syarif Kasim Riau. The gamification method explains the delivery of material, namely financial management related to learning to manage money by saving it through a simple piggy bank that is distributed to students. This gamification method will make it easier to help PAUD students and teachers to apply simple financial management, namely through a learning-whileplaying system. The result of providing this community service activity is an increase in financial literacy for PAUD students to learn to save, with an accuracy of 71% before Abdimas to 96% afterward. Through the gamification method, PAUD teachers obtain new information in the form of ways in the financial learning system while playing which increases financial literacy from 87% to 93% after community service, besides that, it can also help PAUD parents to participate in providing financial understanding in families who become it's easier when the piggy bank is brought home and reviewed again in class during the implementation of community service activities. The increase in the financial literacy of parents PAUD students from before community service activities was 71%, to 96% after joint discussions regarding financial literacy skills.
Co-Authors Jasmina Syafei Wulan Dari