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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi
Yunita Sarah Siregar
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Transportation Veterinary

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GREEN ACCOUNTING MEETS CSR: EXPLORING THEIR IMPACT ON SUSTAINABLE DEVELOPMENT IN INDONESIA'S PALM OIL COMPANIES Yunita Sarah Siregar; Lailan Syafrina Hasibuan; Syafrita Ridha Ginting
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2433

Abstract

This study investigates the interplay between green accounting practices, corporate social responsibility (CSR), and sustainable development within Indonesian palm oil companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The primary objective is to determine the impact of green accounting on sustainable development, with CSR functioning as an intermediary. Utilizing path analysis and the Sobel test to evaluate mediation, the findings reveal a significant negative relationship between green accounting and CSR, potentially attributable to an imbalance in prioritizing environmental metrics over social initiatives. Conversely, CSR demonstrates a significant positive influence on sustainable development; however, it fails to mediate the relationship between green accounting and sustainability. The research underscores the necessity of aligning green accounting with CSR strategies to achieve sustainable development objectives. It also emphasizes the importance of active stakeholder engagement and periodic evaluations to devise more effective strategies for sustainability in Indonesia's palm oil sector.
Supporting Jamu Entrepreneurs: Innovative Financial Record-Keeping Solutions for Karya Jaya Village Yunita Sarah Siregar; Wina Nurfitriani; Lailan Syafrina Hasibuan; Syafrita Ridha Ginting
ABDIKAN: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 5 No. 1 (2026): Februari 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdikan.v5i1.7681

Abstract

This community service program aimed to enhance the digital financial literacy of traditional jamu sellers in Karya Jaya Village, Rambutan District, Tebing Tinggi City, through the implementation of a structured training and mentoring model. The program was designed using a participatory approach that integrated needs assessment, classroom instruction, hands-on workshops, and post-training mentoring. Initial field observations revealed that most participants relied on memory-based or manual bookkeeping practices, resulting in inaccurate financial records, difficulty separating personal and business finances, and limited ability to evaluate profitability. Training sessions introduced participants to user-friendly digital bookkeeping applications, particularly VoCash, focusing on cash flow recording, expense categorization, financial separation, and preparation of basic financial reports. Evaluation using pre-test and post-test instruments demonstrated an average increase of 45% in participants’ financial knowledge and digital competency. Furthermore, 85% of participants reported being able to independently record transactions after the mentoring phase. Beyond technical improvements, the program fostered behavioral changes in financial discipline and transparency. The findings indicate that community-based digital literacy interventions can significantly strengthen micro-entrepreneurs’ financial management capacity and support sustainable local economic development.
Co-Authors Lailan Syafrina Hasibuan Syafrita Ridha Ginting Wina Nurfitriani