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Penerapan Akuntansi Berkelanjutan (Sustainability Accounting) untuk UMKM Ramah Lingkungan di Kelurahan Benda Baru, Kota Tangerang Selatan Dewi, Tyas Andini Cinthya; W, Wasniyah; Mellayantie, Ajeng Rahmawati Aprilia; Wati, Irma; Kartikasari, Rika; S, Sugiyanto; S, Suripto
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 9 (2025): December 2025
Publisher : Yayasan Daarul Huda Kruengmane

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Abstract

The development of micro, small, and medium enterprises (MSMEs) oriented toward environmental sustainability has become a strategic necessity in responding to current economic and ecological pressures. This Community Service Program (PKM) aims to enhance the understanding of sustainability accounting among environmentally friendly MSMEs in Benda Baru Subdistrict, South Tangerang City, and to evaluate its impact on resource management, cost efficiency, and business reputation. The research method employed is a case study with a qualitative approach through in-depth interviews and field observations. The results indicate that the implementation of sustainability accounting increases MSME actors’ awareness of waste management, efficient energy use, and the recording of environmental costs, thereby contributing simultaneously to economic and environmental performance. These findings provide practical implications for policymakers and MSME practitioners in promoting responsible and sustainable business practices.
Penerapan Akuntansi Berkelanjutan (Sustainability Accounting) untuk UMKM Ramah Lingkungan di Kelurahan Benda Baru, Kota Tangerang Selatan Dewi, Tyas Andini Cinthya; W, Wasniyah; Mellayantie, Ajeng Rahmawati Aprilia; Wati, Irma; Kartikasari, Rika; S, Sugiyanto; S, Suripto
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 9 (2025): December 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of micro, small, and medium enterprises (MSMEs) oriented toward environmental sustainability has become a strategic necessity in responding to current economic and ecological pressures. This Community Service Program (PKM) aims to enhance the understanding of sustainability accounting among environmentally friendly MSMEs in Benda Baru Subdistrict, South Tangerang City, and to evaluate its impact on resource management, cost efficiency, and business reputation. The research method employed is a case study with a qualitative approach through in-depth interviews and field observations. The results indicate that the implementation of sustainability accounting increases MSME actors’ awareness of waste management, efficient energy use, and the recording of environmental costs, thereby contributing simultaneously to economic and environmental performance. These findings provide practical implications for policymakers and MSME practitioners in promoting responsible and sustainable business practices.
The Influence of Corporate Social Responsibility (CSR) and Profitability on Firm Value Wati, Irma; Sinaga, Melisa; Kartikasari, Rika; Wasniyah, Wasniyah; Kusumaningsih, Ani
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1808

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and profitability on firm value in mining sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with secondary data obtained from annual reports, financial statements, and sustainability reports. The sampling technique used is purposive sampling, resulting in 30 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) as the selected model. The results show that partially, Corporate Social Responsibility (CSR) does not have a significant effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, CSR and profitability have a significant effect on firm value. The coefficient of determination indicates that the independent variables explain 26.73% of the variation in firm value, while the remaining 73.27% is influenced by other variables outside the model. These findings suggest that profitability plays a more important role in influencing firm value compared to CSR in the mining sector.