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Penguatan Literasi Green Economy Dan Keagamaan Melalui Pengabdian Masyarakat Berbasis Al-Islam Dan Kemuhammadiyahan Di PKBM Pra 02 Bontaeng Gowa Nadilla S; Mega Mustika; Dwi Nur Isra; Amirah Fauziah; Dhea Amelia; Windah Nur Syafitri; Andi Novianti; Nur Istiqomah; Almara Nataya Fausan; Hajratul Wahda; Nur Fadilah Ramadhani Putri; Fahriji Ulfa; Muh Irsan; Akbar Gusfiar; Futra, Futra; Muhammad Ardhan Arifin
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 2 No 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Environmental crisis and limited religious knowledge in marginalized communities are significant challenges in creating sustainable development. This community service activity aims to strengthen understanding of Green Economy and Islamic values ​​through the Al-Islam and Muhammadiyah approaches at PKBM PRA 02 Bontaeng, Gowa. The method applied is a participatory qualitative approach, with stages of activity that include observation, program implementation (Green Economy workshop, training in crafts from used goods, and teaching the Koran), and evaluation. The results of this activity show an increase in participants' understanding of the Green Economy concept (from 80% who did not know to 78% who were able to explain), an increase in residents' ability to process waste into creative products, and the development of basic religious understanding in children. The practical da'wah approach has proven effective in meeting the socio-ecological needs of marginalized communities. This program reflects a holistic empowerment model and has the potential to be applied in areas with similar characteristics.
The Impact of Green Accounting Implementation and Environmental Performance on the Performance of Manufacturing Companies Listed on the IDX in 2022–2024 Dwi Nur Isra; Amira Fauziah; Nurhalizah; Muchriana Muchran
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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Abstract

This study aims to examine the effect of green accounting implementation and environmental performance on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The approach used is quantitative with a causal research type. The research sample consisted of 30 manufacturing companies selected using the purposive sampling method, with secondary data obtained from annual reports and sustainability reports. The independent variables analyzed were green accounting and environmental performance (measured through PROPER), while company performance was measured using Return on Assets (ROA). The results of the study indicate that green accounting partially and simultaneously has a positive and significant effect on the company's ROA, while environmental performance does not have a significant effect on the company's ROA. These findings confirm that the integration of environmental aspects into the company's accounting and operational reporting systems can strengthen social legitimacy and increase efficiency and profitability.