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All Journal Dharmas Education Journal (DE_Journal) Carmin: Journal of Community Service
Telaumbanua, Billy Anugerah Sosaraya
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Humanities Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN Telaumbanua, Billy Anugerah Sosaraya; Lumban Gaol, Manatap Berliana; Dolok Saribu, Ardin
Dharmas Education Journal (DE_Journal) Vol 1 No 2 (2020): Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Univesitas Dharmas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56667/de_journal.v1i2.1226

Abstract

Penelitian ini bertujuan untuk menguji secara empiris Pengaruh Green Accounting Terhadap Kinerja Keuangan. Populasi dalam penelitian ini adalah perusahaan-perusahaan manufaktur subsektor pertambangan yang terdaftar di BEI tahun 2021-2023 sebanyak 91 perusahaan dari situs www.idx.co.id. Data yang digunakan dalam penelitian ini berupa laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 sampai dengan 2023 dan perusahaan yang mendaftar PROPER periode 2021 sampai dengan 2023 yang telah didokumentasikan. Dalam penelitian ini, teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik dokumentasi dipilih untuk memperoleh data yang lebih objektif dari sumber awalnya. Berdasarkan hasil pengujian dan analisis yang telah dilakukan mengenai pengaruh green accounting terhadap kinerja keuangan perusahaan, maka dapat diambil kesimpulan yakni, penelitian ini menunjukkan bahwa green accounting secara parsial tidak berpengaruh signifikan terhadap kinerja keuangan pada perusahaan manufaktur subsektor pertambangan yang terdaftar di Bursa Saham Indonesia (BEI) tahun 2021-2023.
Introduction of The Green Concept in Financial Report Recording to Ulos Weaving Actors Sidabutar, Rimbun C D; Sinurat, Mangasa; Telaumbanua, Billy Anugerah Sosaraya
Carmin: Journal of Community Service Vol. 5 No. 1 (2025)
Publisher : Borneo Research and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59329/carmin.v5i1.142

Abstract

In a globalized era of uncertainty, sustainability and environmental responsibility have become a key focus for business and society. Relevant parties must take immediate action in response to critical issues such as climate change, environmental degradation, and the need for sustainable resources. Private and public sector organizations are expected to pursue financial returns and implement environmentally responsible business practices amidst the complexity of such issues. The company's concern for the environment is very important, considering that the environment and society have been exposed to many negative influences due to the activities carried out by the company. These negative influences arise from the activities of companies, especially in exploiting natural resources as the main material and in the production process. This results in pollution, poisoning, and noise, which have disrupted people's lives in the short and long term. Implementing this community service first involved conducting preliminary observations to determine the conditions owned by weaving business actors. Observations were made after a letter of request for assistance was received from the ulos weaving partners of Sigaol Timur Village, Uluan District, Toba Regency. The service was implemented on 15 June 2024 in Sigaol Village, Uluan District, Toba Regency. The weaver group mostly uses yarn with chemical dyes because it produces brighter colors than natural dyes. Customers prefer this bright color. Chemically dyed yarns can be used directly as weaving materials. At the same time, naturally dyed yarns require a longer process and the weaver's creativity to combine several types of plants to produce a color blend. Chemical dyes are mostly used to meet market demand, so Ulos is bright. Weavers became interested in increasing their knowledge of yarn dyeing and waste management. They started to record how much liquid waste is disposed of, including the amount of waste left over from making natural color yarn, recognizing environmental costs that can be recorded as production costs.
Co-Authors LUMBAN GAOL, MANATAP BERLIANA Saribu, Ardin Dolok Sidabutar, Rimbun C D Sinurat, Mangasa