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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Abdi Cendekia: Jurnal Pengabdian Masyarakat
Nurfadilah Nurfadilah
Universitas Islam Negeri Palopo
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Pengaruh Belanja Modal dan Pegawai Terhadap Pertumbuhan Ekonomi NTB Dimoderasi Realisasi Anggaran Fitri Fitri; Ikrawati Ikrawati; Wahyu Hasdi; Muhammad Ikram S; Nurfadilah Nurfadilah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5994

Abstract

This study aims to analyze the influence of capital expenditure and employee expenditure on regional economic growth in the Province of West Nusa Tenggara (NTB) and to examine the role of budget realization as a moderating variable. The research employs a quantitative method using panel data from eight districts/municipalities in NTB for the period 2020–2024. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA) to test the interaction between the independent variables and the moderating variable.The results indicate that capital expenditure has no significant effect on economic growth, whereas employee expenditure shows a positive and significant effect. Budget realization does not moderate the influence of capital expenditure but is proven to strengthen the effect of employee expenditure on regional economic growth. These findings suggest that the effectiveness of capital expenditure utilization still needs improvement, while more productive management of employee expenditure can contribute significantly to regional economic activity. In addition, optimal budget realization serves as an important factor in supporting sustainable economic growth. This study recommends incorporating additional macroeconomic variables in future research to obtain a more comprehensive understanding of the determinants of economic growth in NTB.
Pengaruh Transparansi Keberlanjutan, Persepsi Greenwashing dan Literasi ESG Terhadap Kepercayaan Investor Muda Jumriaty Jusman; Ika Fausiah; Nurfadilah Nurfadilah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.6416

Abstract

The background of this research is based on the growing attention of the younger generation toward sustainability issues and responsible investment practices, making it important for companies and regulators to understand the factors that shape investor trust. This study aims to analyze the influence of Sustainability Transparency, Perceived Greenwashing, and Environmental, Social, and Governance (ESG) Literacy on Young Investors’ Trust. This study employs a quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS). The research sample consists of young investors from the Islamic Economics and Business Faculty at UIN Palopo who meet the specified criteria. The model testing includes evaluating both the outer model and inner model through analyses of validity, reliability, path coefficients, and R². The results of the study show that ESG Literacy has a positive and significant effect on Young Investors’ Trust, while Sustainability Transparency and Perceived Greenwashing do not have a significant influence. These findings indicate that young investors’ understanding of ESG principles plays a more decisive role in shaping trust compared to mere sustainability reporting disclosure or perceptions of greenwashing. Practically, this study provides implications for issuers, capital market authorities, and financial education providers to enhance the quality of ESG literacy and to ensure that sustainability information is delivered in a more educational and accessible manner.
Edukasi dan Pendampingan Environmental Cost Awareness pada UMKM Kuliner sebagai Upaya Meningkatkan Keberlanjutan Lingkungan di Pelataran Lapangan Andi Djemma Belopa Tadjuddin Tadjuddin; Asrita Dalle; Astri S; Ardila Ayu Saputri; Nuriani Akbar; Lilis Lilis; Muh. Rivaldi Andi Parana; Muh Abdi Imam; Nurfadilah Nurfadilah; M Ikhsan Purnama
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 2 (2026): Juni
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i2.845

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kesadaran biaya lingkungan (environmental cost awareness) pelaku UMKM kuliner di Pelataran Lapangan Andi Djemma, Kota Belopa, Kabupaten Luwu, Sulawesi Selatan. Pelataran Lapangan Andi Djemma merupakan salah satu pusat aktivitas ekonomi kuliner yang dinamis di Belopa, namun sebagian besar pelaku usahanya belum memiliki pemahaman memadai mengenai biaya lingkungan yang timbul dari aktivitas operasional mereka. Pengabdian dilaksanakan melalui empat tahapan, yaitu persiapan, edukasi, pendampingan, dan evaluasi, dengan menggunakan pendekatan Community-Based Participatory Approach (CBPA). Materi edukasi mencakup konsep biaya pencegahan, biaya deteksi, biaya kegagalan internal, dan biaya kegagalan eksternal dalam kerangka Environmental Management Accounting (EMA). Indikator keberhasilan mencakup minimal 80% kehadiran peserta dan peningkatan skor pengetahuan rata-rata sebesar 30% antara pre-test dan post-test. Hasil yang diharapkan adalah terwujudnya UMKM kuliner yang sadar lingkungan, berdaya saing, dan berkelanjutan melalui pengelolaan biaya lingkungan yang akuntabel dan transparan.
Co-Authors Ardila Ayu Saputri Asrita Dalle Astri S Fitri Fitri Ika Fausiah Ikrawati Ikrawati Jumriaty Jusman Lilis Lilis M Ikhsan Purnama Muh Abdi Imam Muh. Rivaldi Andi Parana Muhammad Ikram S Nuriani Akbar Tadjuddin Tadjuddin Wahyu Hasdi