Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Community Engagement and Emergence Journal (CEEJ)
Mudassir, Annisa Fitriah
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
From Local to Global: Menembus Pasar Dunia Dari Kampung Sendiri Patty, Maria Apriyane; Karubaba, Christine Jois; Safkaur, Otniel; Siahay, Adolf Z.D.; Giovania, Gian; Mudassir, Annisa Fitriah; Sanggenafa, Nova Fida
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.10045

Abstract

Program pemberdayaan masyarakat melalui KKN Tematik Akuntansi Universitas Cenderawasih Tahun 2025 di Kampung Kwadeware, Distrik Waibu, Kabupaten Jayapura dilaksanakan pada 30 Juni 2025 sampai 4 Agustus 2025 dengan tema Menata Usaha, Merawat Alam dan tema kelompok From Local to Global: Menembus Pasar Dunia Dari Kampung Sendiri. Program ini bertujuan memperkuat kapasitas pelaku UMKM dan mitra pengelola kawasan melalui peningkatan literasi kewirausahaan, promosi dan pemasaran digital, penatausahaan keuangan, literasi digital berbasis Excel, serta penguatan tata kelola aset, sekaligus memperbaiki ekosistem pendukung pariwisata dan kebersihan lingkungan. Metode pelaksanaan menggunakan pendekatan partisipatif melalui observasi awal, perumusan masalah, pelaksanaan workshop tematik dan pendampingan, serta program pendukung berupa prasarana, infrastruktur, dan kegiatan lingkungan. Hasil pelaksanaan menunjukkan keterlibatan aktif pelaku UMKM dari tujuh kampung di Distrik Waibu dan mitra pengelola, dengan peningkatan pemahaman awal mengenai pengelolaan usaha, pencatatan keuangan sederhana termasuk perhitungan harga pokok penjualan, pemanfaatan media digital dan marketplace, penggunaan Microsoft Excel untuk pengolahan data dan pelaporan, serta praktik inventarisasi aset. Program pendukung menghasilkan luaran fisik berupa papan penunjuk arah menuju Bukit Yotoro, tempat sampah berbahan daur ulang, papan himbauan lingkungan dan ketertiban, revitalisasi gapura kawasan wisata, perbaikan akses jalan di Pulau Kwadeware, serta pembersihan dan pemilahan sampah yang terhubung dengan Bank Sampah. Temuan ini menegaskan bahwa integrasi penguatan kapasitas UMKM dengan perbaikan prasarana dan lingkungan merupakan strategi yang saling menguatkan untuk mendorong kemandirian ekonomi dan memperluas peluang pasar produk lokal. Keberlanjutan program memerlukan pendampingan pascapelatihan, penguatan penggerak lokal, serta monitoring penerapan pembukuan dan pemasaran digital secara berkala.
Path modeling and geospatial analysis of ESG implementation among forest-based SMES in Jayapura Pangayow, Bill; Safkaur, Otniel; Matani, Cornelia; Karoma, Yulianti; Salle, Hesti; Mudassir, Annisa Fitriah; Pedroso, Maybelyn
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.29940

Abstract

Research aims: This study examines the effect of Ownership Commitment (OC) on Environmental, Social, and Governance (ESG) implementation among forest-based SMEs in Jayapura by testing the moderating roles of Stakeholder Expectation (SE) and Regulation Threat (RT), while mapping the spatial distribution of ESG performance.Design/Methodology/Approach: A quantitative, explanatory, cross-sectional design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS. Primary data were collected through structured questionnaires from 58 forest-based SMEs in Jayapura City and Regency. GPS Map Camera was used to capture firm coordinates, and spatial analysis was conducted in R using the sf and leaflet packages.Research findings: Ownership Commitment significantly enhances ESG implementation. Regulation Threat positively moderates the OC–ESG relationship, whereas Stakeholder Expectation weakens it. The model explains 24% of the variance in ESG implementation. Spatial analysis identifies higher ESG performance along the Abepura–Waena–Sentani corridor, while semi-peripheral and coastal areas such as Holtekamp, Koya Barat, and Koya Timur exhibit relatively lower performance.Theoretical contribution/Originality: The study integrates stewardship, institutional, and stakeholder theories within a spatially informed framework by combining PLS-SEM with geospatial analysis.Practitioner/Policy implication: Findings support location-specific ESG policies, stronger ownership commitment, and balanced regulatory and stakeholder interventions.Research limitations/Implications: Limitations include the cross-sectional design, region-specific sample, and reliance on self-reported ESG measures.
Co-Authors Adolf Z. D. Siahay Giovania, Gian Karoma, Yulianti Karubaba, Christine Jois Matani, Cornelia Otniel Safkaur Pangayow, Bill J.C Patty, Maria Apriyane Pedroso, Maybelyn Salle, Hesti Sanggenafa, Nova Fida