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All Journal Paradoks : Jurnal Ilmu Ekonomi Journal of Social Comunity Services JER
Basannang, Siti Mariani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of the Role of Social Accounting in Addressing Income Inequality and Environmental Influences Tahir, Arlan; Lande, Adriani; Ermawati, Yana; Basannang, Siti Mariani; Junaedy, Junaedy
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1078

Abstract

This study examines the role of social accounting in addressing income inequality and managing environmental impacts, highlighting its adaptability across diverse socio-economic contexts and its contribution to corporate social responsibility (CSR). Utilizing a systematic literature review, this study synthesizes insights from recent research to explore how flexible social accounting frameworks align with different regulatory and socio-economic environments. It assesses both theoretical foundations and practical applications. Legitimacy theory serves as a conceptual basis, framing social accounting as a tool for building public trust and enhancing corporate accountability. The findings suggest that social accounting effectively promotes economic and environmental transparency. Social accounting fosters greater public trust and aligns corporate actions with societal expectations by enabling companies to record and report wage distribution, employment practices, and environmental metrics. The study also underscores the importance of flexible social accounting frameworks that allow companies to adapt to local socio-economic conditions, especially in regions with resource constraints or unique regulatory environments. This study advances the understanding of social accounting’s dual role as a reporting and strategic tool for sustainable development. Practically, it suggests that companies adopting adaptable social accounting frameworks can improve stakeholder relations, build credibility, and support long-term sustainability goals. These findings are relevant for corporate managers, policymakers, and future researchers interested in the impact of socially responsible practices on corporate reputation and public trust.
THE IMPACT OF THE 7th BATCH TEACHING CAMPUS PROGRAM ON THE TRANSFORMATION OF THE LEARNING ENVIRONMENT AT TIKUNG ISLAMIC JUNIOR HIGH SCHOOL: IMPROVING LITERACY, NUMERACY, AND A QUALITY LEARNING ENVIRONMENT Basannang, Siti Mariani; Irawan, Mohamad Rizal Nur; Maimunah, Handariyatul
Journal of Social Comunity Services Vol. 1 No. 3 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i3.222

Abstract

Objective: This study examines the impact of the 7th Batch Teaching Campus Program, part of the Merdeka Belajar Kampus Merdeka (MBKM) initiative, on enhancing literacy, numeracy, and the overall learning environment at Tikung Islamic Junior High School. Methods: Employing a combination of observation, discussion, and program implementation, university students collaborated with school staff to design activities such as literacy and numeracy games, interactive media, and teacher training. This structured work program, developed through the School Communication and Coordination Forum (FKKS), included activities like the Student Work Gallery, Visual Voyage, and a Mathematics Fair, aiming to foster creativity, critical thinking, and engagement among students. Results: The program significantly improved students' literacy and numeracy skills, fostered a more interactive and enjoyable learning environment, and equipped students with essential digital skills. Teachers also benefited from training, enhancing instructional effectiveness. Novelty: By integrating community-based teaching initiatives with structured school programs, this study offers an innovative model for school-university partnerships in underperforming educational settings, highlighting scalable strategies for sustained educational enhancement. Conclusion: The program demonstrates a sustainable and impactful approach to improving educational quality through collaborative efforts between university students and secondary schools, contributing to a holistic and inclusive learning experience.
Optimizing Production Cost through Activity-Based Costing Approach as a Strategy to Increase Company Profit Tahir, Arlan; Auliyah, Iriana; Lande, Adriani; Basannang, Siti Mariani
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1959

Abstract

This study aims to conduct a comprehensive mapping of the effectiveness of Activity-Based Costing (ABC) in improving the accuracy of cost determination and company profitability, and to identify the factors that influence its implementation and its contribution to managerial decision-making. This study uses a Systematic Literature Review (SLR) approach to 35 scientific articles published between 2018 and 2025 from accredited databases. The synthesis process was carried out through a thematic analysis of the application context, implementation results, and the mechanisms underlying the relationships among ABC, cost accuracy, and profitability across industry sectors. The results show that ABC consistently improves cost accuracy, operational efficiency, and the quality of managerial decision-making. The success of implementation depends heavily on organizational readiness, information technology support, and human resource capacity. In addition, integrating ABC with digital systems and sustainability reporting further enhances its strategic role in modern cost management. Practically, this research confirms that ABC is worth implementing as a cost management strategy that supports organizational profitability and sustainability. Scientifically, this study strengthens managerial accounting theory by offering an integrative model that explains the mechanism of ABC's effectiveness in the context of digital transformation and modern governance.
Co-Authors Auliyah, Iriana Ermawati, Yana Irawan, Mohamad Rizal Nur Junaedy Junaedy Lande, Adriani Maimunah, Handariyatul Tahir, Arlan