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All Journal Eastasouth Journal of Effective Community Services Goodwood Akuntansi dan Auditing Reviu
Sijabat, Maria Marsitta Gabe
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Economics, Econometrics & Finance Education Social Sciences Other

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Penerapan Pencatatan Keuangan Sederhana sebagai Strategi Peningkatan Performa Warung Tradisional Kelurahan Kandang Limun Wijayanti, Indah Oktari; Fitranita, Vika; Pratama, Rini Mustikasari Kurnia; Sijabat, Maria Marsitta Gabe; Simarmata, Yohanes
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.448

Abstract

Pengelolaan keuangan yang baik menjadi kunci utama dalam keberhasilan dan keberlangsungan usaha, khususnya bagi warung tradisional yang masih menerapkan sistem pencatatan keuangan secara sederhana atau bahkan belum terdokumentasi. Penelitian dan pengabdian ini bertujuan untuk menerapkan metode pencatatan keuangan sederhana pada warung-warung tradisional di Kelurahan Kandang Limun guna meningkatkan performa usaha dan mempermudah pemantauan keuangan sehari-hari. Metode yang digunakan meliputi pelatihan, pendampingan, dan evaluasi pencatatan keuangan. Hasil kegiatan diharapkan dapat meningkatkan pemahaman pemilik warung tentang pengelolaan keuangan, mendorong pencatatan yang rutin, dan membantu pengambilan keputusan bisnis yang lebih tepat. Dengan demikian, warung tradisional dapat memperkuat daya saing dan keberlanjutan usahanya.
English English: English Sijabat, Maria Marsitta Gabe; Wijayanti, Indah Oktari
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.6415

Abstract

Purpose: This inquiry aims to empirically analyze the influence of audit committee effectiveness, environmental performance, and corporate disclosure levels on the intensity of carbon emission reporting. The study focuses on corporate entities within the basic materials sector officially quoted on the Indonesia Stock Exchange throughout the 2020–2024 observation window. Research Methodology: This study employs a quantitative causal-associative design, analyzing 80 observations from 16 basic materials companies selected via purposive sampling on the IDX. Secondary data were aggregated from annual and sustainability reports, corporate websites, Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) ratings, and IDX databases. Hypotheses were tested using multiple linear regression and diagnostic assessments via IBM SPSS Statistics. Results: The results of the F-test indicate that audit committee effectiveness, environmental performance, and corporate disclosure simultaneously exert a significant influence on carbon emission transparency. However, the t-test results reveal a divergent pattern: while audit committee effectiveness and corporate disclosure demonstrate a positive and statistically significant impact, environmental performance remains statistically insignificant. Conclusions: Transparency in carbon emissions is more strongly affected by the quality of internal governance and media exposure than by environmental performance achievements. Limitations: Limited access to some historical documents for the period 2020–2024. Contributions: Beyond advancing the scholarly literature on green accounting, these findings offer actionable insights for regulatory bodies and management to improve the quality of carbon-related disclosures.
Co-Authors Fitranita, Vika Rini Mustikasari Kurnia Pratama Simarmata, Yohanes Wijayanti, Indah Oktari