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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Wahana Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Eastasouth Journal of Effective Community Services JFAS : Journal of Finance and Accounting Studies Tintamas: Jurnal Pengabdian Indonesia Emas
Putri, Baiq Krisnina Maharani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Standar Akuntansi Keuangan untuk Pengelolaan Lingkungan di Sektor FMCG: Kajian PSAK yang Relevan Fety Widianti Aptasari; Putri, Baiq Krisnina Maharani; Khairul, Mujahidi
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.0211

Abstract

The Fast-Moving Consumer Goods (FMCG) industry faces major challenges related to plastic waste, resource consumption, and carbon emissions. With the increasing global awareness of sustainability, FMCG companies are encouraged to transform through the circular economy, eco-friendly packaging innovation, and recycling technologies. The implementation of accounting standards such as PSAK 1, PSAK 16, PSAK 57, and PSAK 68 is crucial in ensuring transparency and accountability of environmental management. This study analyzes how these standards support the management of environmental obligations in the FMCG sector. The results show that the adoption of PSAK not only improves the transparency of financial reports but also drives the reduction of waste and carbon emissions. Sustainability reports based on PSAK improve corporate reputation and consumer trust. However, environmental regulations in Indonesia, such as Presidential Regulation No. 83 of 2018 and Law No. 32 of 2009, are still weak in implementation and enforcement, thus hampering investment in green technology. The lack of supervision worsens the situation, making companies less compliant with financial reporting and environmental responsibilities. This study recommends strengthening regulations, law enforcement, and adoption of international standards to encourage compliance and sustainability in the FMCG sector. The combination of innovation, PSAK compliance, and social commitment is the key to long-term sustainability.
Ketidakpedulian Terdidik Di Komunitas Pesisir: Analisis Melalui Perspektif Akuntansi Perilaku Aptasari, Fety Widianti; Falah, Muhammad Helmi; Budiman, Budiman; Putri, Baiq Krisnina Maharani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2863

Abstract

Indonesia's coastal communities have great potential in managing marine resources but are still trapped in various challenges, especially in terms of environmental awareness. Poverty, low education levels, and cognitive biases such as status quo bias make them increasingly marginalized from environmental policies. Lack of trust in institutions and the dominance of individualistic values further exacerbate the disengagement of coastal communities towards collective action. In addition, the high use of single-use plastics is triggered by economic factors and the lack of incentives to switch to more environmentally friendly behavior. This study uses a behavioral accounting approach and Systematic Literature Review (SLR) to understand how economic and psychological factors shape the behavior of coastal communities toward environmental issues. The results of the analysis show that without incentive-based policies and more systematic education, behavior change is difficult to occur. Therefore, a co-management approach that actively involves communities in natural resource management is needed, as well as incentive-based strategies that can foster a sense of ownership of environmental policies. With the right interventions, inclusive and sustainable coastal development can be achieved, bringing ecological benefits and community welfare together.
Peningkatan Skill Kewirausahaan melalui Pendampingan Penyusunan Business Model Canvas pada Siswa MAN 3 Ngawi Hastuti, Ely Windarti; Setiyono, Ahmad; Rizqon, Abdul Latif; Mujahidi, Khairul; Aptasari, Fety Widianti; Putri, Baiq Krisnina Maharani
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 1, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss1art3

Abstract

Untuk mendorong Indonesia menjadi negara maju, diperlukan kepedulian bersama dalam upaya untuk mendorong peningkatan wirausahawan nasional melalui pembukaan kesempatan seluas-luasnya kepada kelompok milenial dan pengusaha pemula di sektor usaha mikro, kecil dan menengah (UMKM). Oleh karenanya, upaya peningkatan skill kewirausahaan bagi generasi muda gencar dilakukan berbaai pihak, khususnya dalam bidang Pendidikan. Pengabdian ini bertujuan untuk melakukan pendampingan dan edukasi kepada siswa sebagai calon wirausaha untuk dapat Menyusun proposal bisnis yang kreatif dan efektif menggunakan Business Model Canvas (BMC). Kegiatan pendampingan diberikan pada siswa MAN 3 Ngawi  dalam bentuk edukasi dan praktik penyusunan proposal bisnis menggunakan template Business Model Canvas. Sebagai upaya tindak lanjut, akan diadakan kerjasama dengan pihak sekolah berupa evaluasi dan kegiatan lanjutan untuk pendampingan siswa khususnya dalam menyusun proposal bisnis dalam mengikuti Festival Inovasi Kewirausahaan Siswa yang dilaksanakan setiap tahunnya oleh Kementerian Pendidikan dan Kebudayaan. Hal ini diharapkan akan dapat meningkatkan minat dan skill kewirausahaan siswa dan juga meningkatkan prestasi sekolah di tingkat nasional
Pemberdayaan Perempuan Pesisir Melalui PelatihanTeam Building: Strategi Penguatan Usaha Olahan Ikan di Desa Senteluk Cahyaningrum, Dinis; Mujahidi, Khairul; Budiman, Budiman; Anggriana, Siti; Feryansyah, Feryansyah; Putri, Dina Amalya; Putri, Baiq Krisnina Maharani
Eastasouth Journal of Effective Community Services Vol 3 No 03 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v3i03.326

Abstract

Pemanfaatan sumber daya manusia secara optimal di desa Senteluk merupakan hal yang menjadi kendala dalam pengembangan potensi desa khususnya dalam proses pngolahan dan pemasaran hasil laut oleh kelompok perempuan. Pelatihan team building dilakukan untuk menyelesaiakan permasalahan yang ditemukan. kegiatan ini menggunakan metode PAR (Participatory Action Research). kegiatan PAR dilakukan mengacu pada asusmsi dasar bahwa perubahan sosial berkelanjutan dilahirkan dari reflektif masyarakat sendiri. Setelah dilakukan kegiatan maka didapatkan peningkatan, pemahaman, partisipasi dan perilaku positif dalam dinamika kerja kelompok.
Pengaruh Pengungkapan Informasi Lingkungan, Kinerja Lingkungan Serta Kinerja Keuangan Terhadap Harga Saham Perusahaan Sektor Energi dan Tambang di ISSI Periode 2021-2022 Hastuti, Ely Windarti; Rizqi, Nadia; Mujahidi, Khairul; Aptasari, Fety Widianti; Putri, Baiq Krisnina Maharani
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 2 (2025): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i2.9297

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan informasi lingkungan, kinerja lingkungan, dan kinerja keuangan terhadap harga saham perusahaan sektor energi dan tambang di Indonesia selama tahun 2021–2022. Penelitian ini menggunakan metode kuantitatif dengan data panel yang diolah menggunakan SPSS. Populasi penelitian adalah perusahaan sektor energi dan tambang yang terdaftar di Indeks Saham Syariah Indonesia (ISSI), dengan teknik purposive sampling berdasarkan kriteria tertentu selama periode pengamatan. Hasil penelitian menunjukkan bahwa pengungkapan informasi lingkungan dan kinerja lingkungan tidak berpengaruh signifikan terhadap harga saham. Kinerja keuangan juga tidak memberikan dampak positif yang jelas. Hal ini mengindikasikan bahwa meskipun perusahaan meningkatkan strategi keberlanjutan dan transparansi, pasar belum tentu merespons dengan peningkatan nilai saham. Faktor-faktor seperti reputasi perusahaan, ketidakpastian regulasi, dan fokus investor pada kinerja keuangan jangka pendek diduga memengaruhi respons pasar. Penelitian ini menekankan pentingnya strategi komunikasi yang efektif dalam menyampaikan dampak positif inisiatif lingkungan kepada investor guna membangun kepercayaan dan meningkatkan nilai perusahaan di pasar saham.
Pengaruh Pengungkapan Informasi Lingkungan, Kinerja Lingkungan Serta Kinerja Keuangan Terhadap Harga Saham Perusahaan Sektor Energi dan Tambang di ISSI Periode 2021-2022 Hastuti, Ely Windarti; Rizqi, Nadia; Mujahidi, Khairul; Aptasari, Fety Widianti; Putri, Baiq Krisnina Maharani
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 2 (2025): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i2.9297

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan informasi lingkungan, kinerja lingkungan, dan kinerja keuangan terhadap harga saham perusahaan sektor energi dan tambang di Indonesia selama tahun 2021–2022. Penelitian ini menggunakan metode kuantitatif dengan data panel yang diolah menggunakan SPSS. Populasi penelitian adalah perusahaan sektor energi dan tambang yang terdaftar di Indeks Saham Syariah Indonesia (ISSI), dengan teknik purposive sampling berdasarkan kriteria tertentu selama periode pengamatan. Hasil penelitian menunjukkan bahwa pengungkapan informasi lingkungan dan kinerja lingkungan tidak berpengaruh signifikan terhadap harga saham. Kinerja keuangan juga tidak memberikan dampak positif yang jelas. Hal ini mengindikasikan bahwa meskipun perusahaan meningkatkan strategi keberlanjutan dan transparansi, pasar belum tentu merespons dengan peningkatan nilai saham. Faktor-faktor seperti reputasi perusahaan, ketidakpastian regulasi, dan fokus investor pada kinerja keuangan jangka pendek diduga memengaruhi respons pasar. Penelitian ini menekankan pentingnya strategi komunikasi yang efektif dalam menyampaikan dampak positif inisiatif lingkungan kepada investor guna membangun kepercayaan dan meningkatkan nilai perusahaan di pasar saham.
Pengenalan Konsep Literasi Keuangan kepada Siswa Sekolah Menengah Pertama di Desa Montong Ajan, Lombok Tengah Putri, Baiq Krisnina Maharani; Aptasari, Fety Widianti; Hastuti, Ely Windarti; Mujahidi, Khairul
Tintamas: Jurnal Pengabdian Indonesia Emas Vol. 2 No. 2 (2025): Tintamas: Jurnal Pengabdian Indonesia Emas
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/tintamas.v2i2.2266

Abstract

This community engagement initiative was implemented to enhance financial literacy among students of SMP Islam Tanwirul Qulub Sengketan, located in Montong Ajan Village. The program was motivated by observations showing that many junior high school students still lack basic knowledge of financial concepts such as saving, budgeting, and understanding the value of money. Activities were carried out using a participatory approach, actively involving students throughout the process. The program was further enriched with interactive games and a social service component, including the distribution of school supplies and other essential educational materials. Through these activities, students at SMP Islam Tanwirul Qulub gained a clearer understanding of personal financial concepts, including the importance of saving, distinguishing between needs and wants, and managing their pocket money wisely.
Ketidakpedulian Terdidik Di Komunitas Pesisir: Analisis Melalui Perspektif Akuntansi Perilaku Aptasari, Fety Widianti; Falah, Muhammad Helmi; Budiman, Budiman; Putri, Baiq Krisnina Maharani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2863

Abstract

Indonesia's coastal communities have great potential in managing marine resources but are still trapped in various challenges, especially in terms of environmental awareness. Poverty, low education levels, and cognitive biases such as status quo bias make them increasingly marginalized from environmental policies. Lack of trust in institutions and the dominance of individualistic values further exacerbate the disengagement of coastal communities towards collective action. In addition, the high use of single-use plastics is triggered by economic factors and the lack of incentives to switch to more environmentally friendly behavior. This study uses a behavioral accounting approach and Systematic Literature Review (SLR) to understand how economic and psychological factors shape the behavior of coastal communities toward environmental issues. The results of the analysis show that without incentive-based policies and more systematic education, behavior change is difficult to occur. Therefore, a co-management approach that actively involves communities in natural resource management is needed, as well as incentive-based strategies that can foster a sense of ownership of environmental policies. With the right interventions, inclusive and sustainable coastal development can be achieved, bringing ecological benefits and community welfare together.
Cerdas Finansial: Belajar Menabung untuk Membentuk Kemandirian Santri Aptasari, Fety Widianti; Putri, Baiq Krisnina Maharani; Hastuti, Ely Windarti; Mujahidi, Khairul; Darmansyah, Satria; Adha, Rishan; Feryansyah
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 2, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss2art3

Abstract

This community service program aims to enhance the financial literacy of students at Wasilatul Abror Islamic Boarding School in Central Lombok by fostering saving habits and basic financial planning skills. Financial literacy is an essential competency that should be instilled early to build responsible and independent individuals. The program was implemented in three stages: preparation, implementation, and evaluation. The implementation stage included delivering fundamental financial concepts, simulating personal budgeting, and practicing simple saving activities. The results indicate an improvement in students’ understanding and awareness of financial management. Students began to differentiate between needs and wants, allocate their pocket money more effectively, and set aside a portion for savings. The evaluation phase revealed positive changes in financial behavior and the development of basic life skills in money management. This program demonstrates that Islamic boarding schools can play a strategic role in embedding financial literacy and fostering students’ financial independence, preparing them to face future economic challenges.
Co-Authors Ahmad Setiyono Anggriana, Siti Aptasari, Fety Widianti Budiman Budiman Darmansyah, Satria Dinis Cahyaningrum Ely Windarti Hastuti, Ely Windarti Feryansyah Feryansyah, Feryansyah Fety Widianti Aptasari Khairul, Mujahidi Muhammad Helmi Falah Mujahidi, Khairul Putri, Dina Amalya Rishan Adha Rizqi, Nadia Rizqon, Abdul Latif