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All Journal Journal of Economic, Bussines and Accounting (COSTING) JPkM: Jurnal Pengabdian kepada Masyarakat
Bareut, Masita
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science

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Penguatan Kewirausahaan Generasi Muda melalui Pelatihan Olahan Abon dan Kripik Ikan Tuna di Kawasan Pesisir Darajad, Syarifuddin; N. Nobisa, Yahaya; Arifin, Arifin; Arifin, Hadjrah; Bareut, Masita; Wula, Zainur; Karno, Kamis; Gozali, Marwan; Belatrix Sumby, Evelin; Idris, Idris; Irfan, Andi; Datuk, Amirullah; Hasyim TRA Beni, Wahid
JPkM: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2025): Agustus (On Process)
Publisher : Konsultan Surya Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70214/2jjd5m52

Abstract

Pengabdian masyarakat tentang sosialisasi Pendidikan kewirausahaan pengolahan Ikan ini dilakukan karena rasa kepedulian Dosen dan mahasiswa Universitas Muhammadiyah Kupang terhadap Pengolahan Ikan menjadi Abon dan kripik ikan agar dapat di konsumsi dan dipasarkan. Harapan dan kenyataan ini di peroleh lewat dukungan Universitas Muhammadiyah menjadikan putusan akademik bagi penguatan kurikulum kewirausahaan dalam bentuk studi lapangan agar dapat bermanfaat untung pengembangan wawasan dalam menghubungkan teori dan implementasi lapangan. Sosialisasi pendidikan kewirausahaan ini melibatkan dosen Universitas Muhammadiyah sesuai dengan pengetahuan dan pengalaman yang dimiliki, serta melibatkan Industri Kecil Menengah Al Ijtihad dan DPD IMM NTT sebagai lembaga mitra. Metode yang digunakan dalam Kegiatan ini adalah metode ceramah dan praktek pengolahan ikan menjadi abon dan Kripik. Peserta yang terlibat dalam kegiatan sejumlah 30 orang dengan harapan mereka memiliki pengetahuan dan keterampilan ketika mereka berada dalam tuntutan kebutuhan ekonomi. Kesimpulan dari sosialisasi pendidikan kewirausahaan pelatihan pengolahan ikan menjadi abon dan kripik ini mendapatkan respon positif dari peserta. Secara keseluruhan kegiatan ini berhasil sesuai rencana dari awal hingga akhir sedangkan dari total 30 orang peserta, 29 orang peserta berhasil mengikuti dengan baik, sehingga ini membuktikan adanya semangat dan motifasi dari peserta untuk mengikuti meteri kegiatan dengan baik.
GREEN ACCOUNTING PRACTICES AND THEIR EFFECT ON CORPORATE FINANCIAL PERFORMANCE AND SUSTAINABILITY Bareut, Masita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/czama123

Abstract

This study aims to analyze the effect of green accounting practices on corporate financial performance and sustainability using a systematic literature review approach. Green accounting is an accounting approach that integrates environmental aspects into financial reporting systems to enhance corporate transparency and accountability. The research method employed is a literature review, examining relevant scholarly articles published over the last ten years (2016–2025). Data were collected from reputable academic journals and analyzed using qualitative content analysis to identify patterns, relationships, and research gaps. The findings indicate that green accounting practices generally have a positive impact on corporate financial performance in the long term, although they may generate additional costs that affect short-term profitability. Furthermore, green accounting plays a significant role in improving corporate sustainability by enabling more effective management of environmental impacts. However, its implementation faces several challenges, including the lack of standardized reporting frameworks, inconsistent disclosure practices, and the risk of greenwashing. This study implies that green accounting is not merely a reporting tool but also a strategic approach for achieving competitive advantage and long-term sustainability. Therefore, stronger support from companies, regulators, and stakeholders is needed to enhance the effectiveness of green accounting implementation.
Co-Authors Andi Irfan, Andi Arifin Arifin Arifin, Hadjrah Belatrix Sumby, Evelin Darajad, Syarifuddin Datuk, Amirulah Gozali, Marwan Hasyim TRA Beni, Wahid Idris Idris Karno, Kamis N. Nobisa, Yahaya Wula, Zainur