This research aimed to examine the effect of Environmental Management Accounting (EMA) on corporate sustainability in mining, agriculture, construction and construction materials, energy, textile and apparel companies in Indonesia from 2014-2018. This research had 87 observations from 20 in Indonesia from 2014-2018. EMA was measured by eco-efficiency energy. Meanwhile, corporate sustainability was measured by environmental and social factors. The researchers used content analysis to measure entity sustainability. The data were qualitative and quantitative in the form of annual reports and company sustainability reports based on the G4 of Global Reporting Initiative (GRI). The results show that there is a positive influence between EMA on corporate sustainability. The high value of the eco-efficiency of the companies indicates the low usage of energy. The low use of energy certainly has a positive impact on environmental and social aspects as well as being a determining factor for corporate sustainability.
Purpose: SMEs are one of the vehicles that drive the country's economy in Indonesia. The existence of SMEs plays a major role in increasing the progress of a business wheel in Indonesia. As the driving force of the economy, SMEs must manage their finances well. Good financial management can be seen from how SMEs can plan business activities and control business activities properly. The purpose of this community service activity is to increase the application of science and technology in the Asyik Suka SME Community for the application of methods for managing business finances and the use of financial applications. Method: One of the methods used to manage finances well is to use Kakeibo. Kakeibo is a way of managing finances introduced by the Japanese. The media used in Kakeibo are envelopes and notes related to financial planning. Service activities will be carried out with the UKM Asyik Suka Community in Palembang City. In addition to using Kakeibo, service activities are also supported by the use of the SME Accounting Application. The SME Accounting Application is used to facilitate business activities by entering information related to SME finance. The method of service activities is carried out using lecture media and the practice of using Kakeibo and UKM Accounting Applications. Results: Based on the results of the questionnaire graph that the participants are in the 70-80% interval, it means that this service activity has a positive impact on increasing the application of science and technology to the participants. Conclusion: The service activities that have been carried out at the home of the Chairperson of the Asyik Suka MSME Community, namely Mrs. Yeni Rozak and the participants of the Asyik Suka MSME activity, totaling 11 MSME owners, from the discussion of material and direct practice to the participants of the Asyik Suka MSME Community service were greatly helped and increased knowledge about the use of technology to help businesses, especially in the use of MSME Accounting Application technology. Keywords: 1. SMEs 2. Kakeibo 3. Business Transactions 4. Applications 5. Palembang
Abstrak Dengan pesatnya perkembangan teknologi membawa banyak keuntungan bagi kegiatan masyarakat alah satunya untuk mempermudah proses pencatatan transaksi dan penyusunan laporan keuangan. MYOB (Mind your Own Business) accounting adalah salah satu software akuntansi yang mempermudah proses pencatatan dan pelaporan keuangan. Kegiatan pengabdian kepada masyarakat yang dilaksanakan di SMK Negeri 6 Palembang bertujuan untuk memberikan pengetahuan dan keterampilan yang berhubungan dengan pemanfaatan aplikasi akuntansi computer dalam penyusunan laporan keuangan. Metode pelaksanaan adalah penjelasn dan langsung praktik. Dari hasil kegiatan diketahui bahwa peserta didik mampu mengikuti dan memanfaatkan aplikasi MYOB dengan baik. Diharapkan, hasil dari pelatihan tersebut para siswa mampu menyusun laporan keuangan dengan baik, cepat dan akurat.
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