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The Effect of Green Accounting and Green Intellectual Capital on Profitability Meily Surianti; Michelle Theresa Hutagalung; Selfi Afriani Gultom; Anriza Witi Nasution; Cahyoginarti
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2841

Abstract

Profitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital. Secondary sources, including a 2021to2022 annual report, a sustainability report, and a PROPER rating, provided the data for this study. A total of 31 firms were gathered as study samples via purposive sampling. The tests were conducted using Smart-PLS software and multivariate statistical analysis using the SEM-PLS technique. According to this study's findings, all four types of green capital, green accounting, green human capital, green structural capital, and green relational capital, had no impact on profitability.
PKM Pengelolaan Koperasi Sekolah Melalui Sistem Berbasis Syariah Di Yayasan An-Nahlu Kecamatan Kisaran Timur Kabupaten Asahan Sumatera Utara Muhammad Zuardi; Kholil , Ahmad; Supaino; Cahyoginarti; Sudarsono
Jurnal Tiyasadarma Vol. 3 No. 1 (2025): Juli 2025 | Jurnal Tiyasadarma
Publisher : LPPM ITEBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62375/jta.v3i1.688

Abstract

The foundation is currently supporting the establishment of a cooperative within the school, which could help provide snacks for teachers and the surrounding community. However, it feels necessary to increase knowledge about Sharia principles, given that the foundation is an Islamic educational institution. The community in this institution needs to be given an understanding about managing the potential of business units and developing an entrepreneurial spirit so that in the future they can manage it well. This activity began with a preparatory phase that included a site review at the An-Nahlu Foundation in Kisaran Timur, Asahan, North Sumatra, a field study for problem analysis and solutions, and proposal preparation and permit administration. After the preparations were completed, the implementation activities were carried out at the An-Nahlu Foundation with 20 participants, including educators, education staff, and foundation administrators. The materials provided included an explanation of sharia-based cooperatives, sharia contracts, and motivations for developing cooperatives as a vehicle for collecting and distributing funds for teachers. From the training with the aim of making community groups aware and motivated about the importance of cooperatives and from the activities that have been carried out, it is known that 70% of participants really understand this, so they have a strong desire to establish a cooperative forum, in its implementation this cooperative awareness really wants to be followed up by providing assistance in making cooperative permits by starting with the desire to register participants who want to become founders of the cooperative, the output measure of this activity is with an indicator that 70% of training participants understand well about the importance of cooperatives that can be achieved well.