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All Journal Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Economy, Accounting and Management Science (JEAMS) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat
Agustinus Salukh
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The Influence of Green Accounting on Stock Prices With Financial Performance Adam Fawwaz Ar-Rasyid; Aranta Prista Dilasari; Achmad Farid Dedyansyah; Agustinus Salukh
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.871 KB) | DOI: 10.55173/jeams.v6i2.34

Abstract

This study aims to analyze the effect of green accounting on stock price growth with financial performance as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data used are annual financial reports and year-end closing stock prices. The data analysis technique uses multiple regression and Moderated Regression Analysis (MRA). The results of the study show that green accounting has a significant but negative effect on stock price growth. Financial performance does not have a significant direct effect on stock price growth, but significantly moderates the relationship between green accounting and stock price growth. This finding supports the Signaling theory, which states that good financial performance strengthens investor confidence in the effective implementation of green accounting. Therefore, companies that are able to maintain financial stability can improve market perceptions of the sustainability practices they carry out.
PENGEMBANGAN LITERASI PEMASARAN DIGITAL DENGAN EDUKASI BISNIS SEBAGAI TAMBAHAN PENDAPATAN WARGA SIDOBOGEM Indira, Irma Indira; Agustinus Salukh; Bagus Setiawan; Dimas Ageng Prianto; Muhammad Rizal Faiz Firmansyah; Uswatun Aisyiah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 1 (2024): APTEKMAS Volume 7 Nomor 1 2024
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v7i1.8604

Abstract

Technological developments and increasingly high business competition have forced Micro, Small and Medium Enterprises (MSMEs) to have a good marketing strategy to remain competitive with their competitors. This research was conducted to determine the marketing strategies carried out by MSMEs in facing competition in the digital era. Deep research methods. The results of this research use a qualitative approach. The results show that with the socialization of MSME marketing strategies in this digital era and also practices in making Sari Kacang Hijau Jahe (SAKAHIJA) products they can be directly applied and in terms of price, they apply competitive and competitive prices. In addition, they also have a target market that tends to aiming at a niche market so that their products can be accepted by the market. The application of technology is also more widely used in marketing SAKAHIJA's products through websites and social media to establish good relations and communicate with consumers and audiences.
Optimalisasi Penguatan Profil Pelajar Pancasila (P5) Melalui Gelar Karya sebagai Penerapan Nilai Pancasila di SMK NU 1 Sukodadi Winda Safitri; Frischa Vera Yunida; Yanuangga Galahartlambang; Agustinus Salukh; Tri Winarsih
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): November: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i4.6539

Abstract

The Pancasila Student Profile Strengthening Project (P5) aims to develop students who possess strong character and skills that are relevant to the demands of the times, particularly in facing global challenges and technological advancements. One of the implementations of P5 at SMK NU 1 Sukodadi is the Gelar Karya activity, which serves as a platform for students to showcase their creativity and apply the values of Pancasila in real life. The theme of this activity is "Build a Healthy Body, Mind, and Sustainable Lifestyle," aimed at raising awareness of the importance of physical and mental health, as well as adopting environmentally friendly practices that support sustainability. The method used in this activity is a project-based learning approach, where students are given the opportunity to learn through direct experience. This allows them to understand and apply the theories they have learned in real-world practices. Additionally, the activity emphasizes collaboration between students and teachers, creating a supportive learning environment and strengthening the relationship between learners and educators. By utilizing experiential learning, students are directly involved in the learning process, which facilitates a deeper understanding. The results of this community service project show that the Gelar Karya activity successfully increased students' awareness of the importance of healthy lifestyles and sustainable environmental management. Students not only gained theoretical knowledge but also practical skills that they can apply in their daily lives. Furthermore, the activity strengthened students' character and supported the values of the Pancasila Student Profile. These findings can serve as a model for other schools to optimize the sustainable implementation of P5, providing a positive impact on shaping students' character and skills for a better future.
Co-Authors Achmad Farid Dedyansyah Adam Fawwaz Ar-Rasyid Aranta Prista Dilasari Bagus Setiawan Dimas Ageng Prianto Frischa Vera Yunida Indira, Irma Indira Muhammad Rizal Faiz Firmansyah Tri Winarsih Uswatun Aisyiah Winda Safitri Yanuangga Galahartlambang