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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 Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Syafrita Ridha Ginting
Universitas Sumatera Utara
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.
Pengaruh Financial Distress terhadap Auditor Switching Syafrita Ridha Ginting; Slamet Sugiri
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5880

Abstract

This study aims to examine whether certain financial indicators, previously identified as strong predictors of financial distress, influence auditor switching. The indicators analyzed are return on total assets, net profit on total assets, earnings per share, and cash flow per share. The sample consists of 37 financially distressed companies listed on the Indonesia Stock Exchange, identified using the Altman Z"-Score model, comprising a total of 148 observations. Data analysis was conducted through logistic regression. Findings reveal that return on total assets negatively impacts auditor switching, while net profit on total assets shows a positive effect. However, earnings per share and cash flow per share do not significantly influence auditor switching. These results offer valuable insights for financial statement users and stakeholders in forecasting financial distress in firms that change auditors, thereby supporting critical decision-making for these users.
Pengembangan Pemasaran Digital Oleh-Oleh Khas Medan: Strategi Peningkatan Ekonomi Berbasis Kearifan Lokal di Rumah Markisa Noerlen Nasution, Solahuddin; Pratama, Yudhistira Adhitya; Ginting, Syafrita Ridha; Pratama, Agung
ABDIKAN: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 4 No. 4 (2025): November 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdikan.v4i4.6675

Abstract

Rumah Markisa Noerlen, which has been a producer of traditional passion fruit syrup since 1985, now faces serious challenges in the form of market decline due to the impact of the Covid-19 pandemic, compounded by suboptimal digital marketing. Therefore, this community service aims to develop a local wisdom-based digital marketing strategy, expected to enhance the visibility and competitiveness of Rumah Markisa Noerlen's products in an increasingly competitive market. The method used is Participatory Action Research (PAR), which includes observation, interviews, training, and mentoring in digital content management, as well as website development as a promotional and sales platform. The results show an improvement in partners' capabilities in producing digital content, managing websites, and creating attractive promotional materials. The discussion highlights the importance of integrating local cultural values into digital marketing as a competitive advantage, as well as the collaboration between academics and MSME actors in technology adaptation. The next planned achievements include the utilization of data analytics, continuous training, and expanding networks with tourism communities to support business development and strengthen the local economy. This approach is expected to provide innovative solutions for the cultural-based MSME development in Medan City, benefiting not only the entrepreneurs but also the community as a whole.
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 Agung Pratama Lailan Syafrina Hasibuan Lailan Syafrina Hasibuan Slamet Sugiri Solahuddin Nasution Wina Nurfitriani Yudhistira Adhitya Pratama Yunita Sarah Siregar Yunita Sarah Siregar