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BEYOND PROFIT : MEMBANGUN KEUNGGULAN KOMPETITIF BERKELANJUTAN MELALUI GIC DAN CSR PADA INDUSTRI ENERGI INDONESIA
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2025)
Penelitian ini bertujuan untuk menyelidiki bagaimana tanggung jawab sosial perusahaan (CSR) dan modal intelektual hijau (GIC) mempengaruhi keunggulan kompetitif yang berkelanjutan pada bisnis sektor energi di Indonesia. Perusahaan-perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2024 menjadi fokus penelitian ini. Dengan menggunakan data sekunder yang dikumpulkan dari laporan keberlanjutan dan laporan tahunan, pendekatan kuantitatif dengan anali...
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Pengaruh Total Asset Turnover, Debt to Equity Ratio, dan Return on Assets terhadap Manajemen Laba pada Perusahaan Pertambangan di BEI Periode 2020–2024
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset
Turnover does not significantly affect earnings manag...
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Sustainable Digital Innovation for the Empowerment of Environmentally Friendly Batik MSMS'e
Praswati, Aflit Nuryulia
; Anisa Ur Rahmah
; Hardika Dwi Hermawan
; Aysa Nur Cahyani
; Syakila Eka Putrisari Sabarwo
Abdi Psikonomi
(2025)
This Community Service Program aims to improve the competitiveness of batik SMEs in Desa Jarum, Klaten, by adopting environmentally friendly digital technology and supporting the regeneration of young batik artisans. The implementation method includes digital marketing training, financial management, batik training, and batik waste management. The partners involved are Paguyuban ARUMCAWERASA, the Government of Desa Jarum, and BUMDes Jarum, with participants predominantly female (80%) and aged be...
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Writing to Celebrate Happiness
Purwandari, Eny
; Arifah, Handayani
; Yeni, Mulati
; Siti Nur, Hasanah
; Nisa, Kamalia
; Arini, Yuanto
Abdi Psikonomi
(2025)
Happiness is a goal for every individual, achieved through various means. Although the standardsand forms of happiness vary from person to person, happiness is an indicator of mental health. Achieving happiness can be achieved by fulfilling physical needs, but it is also important to fulfill non-physical needs to balance body and mind. The urgency of this research is that writing is one solution offered in efforts to address deteriorating mental health. Writing has been proven to be an effective...
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Strengthening Islamic Financial Literacy and Fintech Investment for Diaspora in Turkey
Praswati, Aflit Nuryulia
; Rahmatdi
; Nandya Octanti Pusparini
; Nurul Latifatul Inayati
; Arief Dwi Saputra,
; Syaban Al Musyaffa Ibnu Ahmad
Abdi Psikonomi
(2025)
The Indonesian diaspora in Turkey, particularly students and migrant workers, continues to face challenges in Islamic financial literacy as well as limited access to information on investment opportunities in Indonesia through financial technology (fintech). Such conditions may hinder optimal financial management. To address these issues, this community engagement program was designed to equip the diaspora with an understanding of Islamic financial principles and provide education on investment...
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Financial Literacy Persuasion for Early Chilhood in Kuyudan Baru Makamhaji
Abdi Psikonomi
(2025)
Financial literacy education for children is not only limited to introducing money, but also a concept about introducing wise financial management. Children are trained to have the ability to control financial spending. This community service aims to instill the importance of managing finances and instill effective financial literacy values in them. The training was attended by 22 children studying at elementary and kindergarten levels. The method of implementing this community service is awaren...
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The Utilization of Coffee Husk Waste as Animal Feed and Organic Fertilizer in Banyuanyar Village, Ampel District, Boyolali Regency.
Abdi Psikonomi
(2025)
The purpose of this community service is to utilize discarded coffee husk waste into fertilizer and animal feed so that it can be reused by the community in Banyuanyar Village, Ampel District, Boyolali Regency. The method used is training for the Berkah Kopi farmer group to make fertilizer and animal feed in a simple and feasible way by utilizing bacteria and machine technology to simplify the process. The results are organic animal feed and fertilizer that can be used by the community themselve...
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Development of A Parametric Cost Estimation Model for Landfill Construction Projects
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 4
(2025)
Indonesia’s waste management system is still dominated by the collect–transport–dispose approach, making landfills crucial for environmental sustainability. Landfill construction is a complex process requiring accurate cost estimation to prevent overruns and delays. This study develops a landfill construction cost estimation model using the Cost Significant Model (CSM) approach. Data were obtained from landfill project budgets in Java, Indonesia (2013–2021) and analyzed using multiple linear reg...
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Pengaruh Sifat Kepribadian dan Tingkat Pendidikan Terhadap Kinerja Auditor (Studi Empiris Pada Auditor yang Bekerja di KAP Jojo Sunarjo & Rekan)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Square...
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Optimalisasi Agroindustri Durian dalam Meningkatkan Daya Saing UMKM Karangrau Banyumas
Ernawati, Lia
; Triwibowo, Rony Nur
; Kumala Swandari, Mika Tri
; Sudarmaji, Arief
; Saparso, Saparso
; Priswanto, Priswanto
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 2
(2025)
Desa Karangrau di Kecamatan Banyumas memiliki lahan subur yang sebagian besar ditanami durian hasil persilangan lokal dan Musangking. Pertanian, terutama budidaya durian, menjadi mata pencaharian utama warga. Para petani tergabung dalam Gapoktan Sumber Makmur dan KWT Setia Tani yang berperan dalam pengelolaan hasil panen. Namun, terdapat beberapa kendala seperti keterbatasan pengetahuan teknik budidaya modern, perawatan tradisional tanpa dukungan teknologi, serta sistem irigasi yang belum optima...
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