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All Journal Indonesian Community Journal Studi Akuntansi, Keuangan, dan Manajemen
Ani Pujiati
Universitas Sang Bumi Ruwa Jurai, Lampung, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Kesadaran Hukum Lingkungan Melalui Pemanfaatan Limbah Cair Industri Tahu Menjadi Pupuk Organik Guna Mendukung Ekonomi Sirkular Trisnowati Josiah; Lina Maulidiana; Ani Pujiati; M Dani Al Bani Haqqi; Reva Adriana
I-Com: Indonesian Community Journal Vol 5 No 4 (2025): I-Com: Indonesian Community Journal (Desember 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i4.8448

Abstract

Kelurahan Gunung Sulah Kecamatan WayHalim Bandar Lampung, terkenal sebagai pusat produksi tahu rumahan. Potensi tahu dapat dilihat dari kebutuhan kedelai setiap harinya, dalam satu hari industri pengolahan kedelai di kelurahan Gunung Sulah, Wayhalim Bandar Lampung membutuhkan 100 – 200 kg kedelai yang diolah untuk proses pembuatan tahu. Metode  pelaksanaan  meliputi  sosialisasi kepada  mitra mengenai manfaat dan cara menggunakan pupuk organik dari limbah cair tahu,  pelatihan kepada pekerja industri tahu tentang cara mengolah limbah tahu menjadi pupuk,  dan  penerapan teknologi filter limbah serta pengolahan limbah menjadi pupuk organik cair, pelatihan cara membuat kemasan tahu agar menarik dengan menggunakan canva, pendampingan dalam pengolahan limbah tahu menjadi pupuk dan pendampingan dalam proses mendesai kemasan produk dan evaluasi. Evaluasi proses terkait kegiatan pengolahan limbah tahu berjalan sesuai rencana dan program efektif. Hasil  pengabdian  ini  penting  sebagai  langkah  awal  dalam  memperluas  pasar produk  berbasis  lingkungan  dan  teknologi,  serta  mendukung  ekonomi  sirkular.
Corporate Governance Quality's Moderating Effect on Profitability, ESG Disclosure, and Green Innovation Maristiana Ayu. Ms; Ani Pujiati; Ade Sandra Dewi
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6421

Abstract

Purpose: The impact of ESG disclosure and profitability on green innovation is examined in this study, with the moderating role of corporate governance quality assessed among publicly listed companies in Indonesia.Research Methodology: Quantitative approach was employed, and panel data from 19, the analysis was conducted on the Sri?Kehati Index over the 2020–2024 period, employing moderated panel data regression techniques.Results: The study found that ESG disclosure and profitability positively influence green innovation, with this relationship being reinforced by the quality of corporate governance. Consequently, the ability of ESG practices and financial performance to foster green innovation was shown to rely on robust governance mechanisms.Conclusions: The impact of ESG disclosure and profitability on green innovation was found to be moderated and enhanced by the quality of corporate governance.Limitations: Several limitations were identified, including the limited number of samples, the relatively short observation period, and the use of index-based disclosure measurements, which might not entirely reflect the actual effectiveness of sustainability practices.Contributions: This study contributes to the literature by showing that the impact of ESG disclosure and profitability on green innovation is strengthened by corporate governance quality. The application of Resource-Based View, Legitimacy, and Agency Theories is extended to emerging markets, and practical implications are provided for investors and policymakers.
Co-Authors Ade Sandra Dewi Lina Maulidiana M Dani Al Bani Haqqi Maristiana Ayu. Ms Reva Adriana Trisnowati Josiah