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All Journal Jurnal Pengabdian kepada Masyarakat E-Jurnal Akuntansi
Yohana Elliza Sitohang
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENINGKATAN KEBERLANJUTAN USAHA PADA UMKM PEMANCINGAN BLATER JIMBARAN, KABUPATEN SEMARANG MENGGUNAKAN FIVE CAPITAL Hayu Wikan Kinasih; Anna Sumaryati; Retno Indah Hernawati; Ririh Dian Pratiwi; Selyna Widyadari; Vanessa Berliana Santoso; Yohana Elliza Sitohang
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i11.10009

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berkontribusi besar terhadap perekonomian Indonesia. Salah satu bentuk UMKM yang berkembang adalah usaha pemancingan di Dusun Blater, Jimbaran, Kabupaten Semarang. Namun, banyak usaha masih dikelola secara tradisional, tanpa pemisahan keuangan, minim teknologi, dan kurang memperhatikan keberlanjutan. Program pengabdian masyarakat ini memberikan pelatihan berbasis Five Capitals (modal alam, manusia, sosial, manufaktur, dan finansial) untuk meningkatkan keberlanjutan usaha. Hasil pelatihan menunjukkan peningkatan kesadaran peserta dalam pencatatan keuangan, diversifikasi pendapatan, serta penerapan praktik ramah lingkungan. Dengan pendekatan ini, UMKM pemancingan diharapkan dapat berkembang lebih profesional dan berkelanjutan, berkontribusi pada ekonomi daerah.
Green Innovation as a Moderating: The Effects of ESG Disclosure and Financial Slack on Financial Performance Yohana Elliza Sitohang; Utomo, Dwiarso
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p20

Abstract

The transition toward sustainable energy has encouraged companies in the energy sector to integrate sustainability practices through ESG disclosure, the management of financial slack, and the implementation of green innovation. This study examines the effects of ESG disclosure and financial slack on financial performance, with green innovation serving as a moderating variable. The sample consists of 16 energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period, yielding 64 observations selected through purposive sampling. The data were analysed using PLS-SEM with the SmartPLS program. The results indicate that ESG disclosure has a negative and significant impact on financial performance, whereas financial slack has a significant positive effect. Green innovation does not moderate the relationship between ESG disclosure and financial performance, but it does strengthen the effect of financial slack on financial performance. These findings suggest that the availability of financial slack supports green innovation, which in turn contributes to improving the financial performance of energy sector companies.
Co-Authors Anna Sumaryati Hayu Wikan Kinasih Retno Indah Hernawati Ririh Dian Pratiwi Selyna Widyadari St. Dwiarso Utomo, St. Dwiarso Vanessa Berliana Santoso