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THE EFFECT OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON THE FINANCIAL PERFORMANCE OF PLASTIC AND PACKAGING SECTOR COMPANIES IN THE 2022-2024 PERIOD Depi, Candra; Sri Utami, Endang
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18488

Abstract

This study aims to analyze the influence of Green Accounting and Material Flow Cost Accounting (MFCA) on the financial performance of companies in the plastic and packaging sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research method employed is quantitative with a descriptive approach and multiple linear regression analysis using SPSS 21 software. The data used is secondary data from plastic manufacturing companies registered on the Indonesia Stock Exchange.The results indicate that Green Accounting has a significant effect on the company's financial performance. In contrast, Material Flow Cost Accounting has no substantial impact on the company's financial performance. This research makes essential contributions by focusing on the plastic sector, which faces significant environmental challenges. It identifies opportunities for further research on the effectiveness of sustainable accounting practices in enhancing financial performance. The study also emphasizes the importance of optimizing material usage and environmental awareness in sustainable business practices.
Development of Kedung Aren Tourism Village to strengthen Hepisang Branding and connect MSMEs to Global Tourism : Pengabdian Lauwingbara, Elsa; Agrensia Rambu Danga Atta Kay; Putra , Arbertus Jesnawan; Depi, Candra; Utomo, Rochmad Bayu; Beleya, Prashanth; Jing, Gan Wai
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4200

Abstract

The International Community Service Program in Air Kedung Aren Tourism Village was implemented to strengthen the branding of Hepisang local products and improve the connectivity of MSMEs with the tourism sector. Kedung Aren Village has great potential for water tourism and banana farming, but this has not been optimally utilized as the village's identity or as a supporting factor for tourism destinations. This activity aims to improve digital marketing capabilities, refine branding strategies, and expand the reach of product and destination promotion to the international level. The methods of service included training in digital content creation, assistance in social media management, workshops on technology-based tourism management, field surveys, and the preparation of promotional materials for domestic and international publication. The results of the activity showed an increase in the community's skills in content production, strengthening Hepisang's marketing through social media, and increasing the visibility of Kedung Aren Water Tourism Village through publications on various digital platforms. This program also opened up opportunities for international networking through promotion to communities in Malaysia and Singapore. Overall, this KKN activity succeeded in encouraging the integration of MSMEs with tourism, strengthening the village's identity, and expanding Kedung Aren's competitive potential at the national and international levels.