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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 dynamics towards sustainable energy encourage energy companies in Indonesia to integrate sustainability practices through ESG disclosure, financial slack as financial flexibility, and the implementation of green innovation. This study analyzes the effect of ESG disclosure and financial slack on the financial performance of energy sector companies and the role of green innovation as a moderating variable. The research data covers 16 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with 64 observations selected using purposive sampling and analyzed using Moderated Regression Analysis in SPSS. The analysis results indicate that ESG disclosure has not shown a significant relationship with financial performance, financial slack tends to be associated with decreased performance, while green innovation makes a positive contribution and strengthens the influence of financial slack, but does not moderate the relationship between ESG disclosure and financial performance.
Co-Authors Anna Sumaryati Hayu Wikan Kinasih Retno Indah Hernawati Ririh Dian Pratiwi Selyna Widyadari St. Dwiarso Utomo, St. Dwiarso Vanessa Berliana Santoso