The results of observations made in the field show that, both manual and computerized accounting records cannot be applied properly to MSME players due to the absence of sufficient human resources to support the implementation of digitalized accounting both using mobile gadgets and computerized accounting. This expertise is needed to increase the skills of MSME entrepreneurs in developing their respective businesses. Therefore, this service is focused on training MSME players for training on digitizing accounting using accounting application software (SiApik and Zahir Simply) in Serang Regency. The stages carried out in the following abdimas activities are: 1) providing scientific training on accounting both manual and SiApik and Zahir Simply to prospective SMEs, 2) provide teaching to MSME actors knowledge and skills in the field of accounting, 3) carry out continuous monitoring and assistance to prospective MSME actors so that the accounting learning process, both manual and zahir accounting, can run well in the environment of MSME actors in Serang Region. The number of participants is 23 people. This community service activities have been carried out well through Webinar using Google Meet media and have been have been held on two days, 18 to 19 July 2020ABSTRAK:Dalam hasil observasi yang dilakukan di lapangan menunjukkan bahwa, pencatatan akuntansi baik secara manual maupun komputerisasi masih belum dapat diterapkan dengan baik pada para pelaku UMKM dikarenakan tidak adanya sumber daya manusia yang cukup mendukung dalam implementasi penerapan akuntansi secara digitalisasi baik dengan menggunakan gadget mobile dan komputerisasi akuntansi. Keahlian ini sangat diperlukan untuk menambah keterampilan para pelaku usaha UMKM dalam mengembangkan usaha masing-masing para pelaku usaha. Oleh karena itu kegiatan pengabdian difokuskan pada pelatihan para pelaku UMKM untuk pelatihan digitalisasi akuntansi dengan menggunakan software aplikasi akuntansi (SiApik dan Zahir Simply) di Kabupaten Serang. Tahapan-tahapan yang dilakukan dalam kegiatan abdimas berikut adalah: 1) memberikan pelatihan keilmuan tentang akuntansi baik manual maupun SiApik dan Zahir Simply kepada para calon pelaku UMKM, 2) memberikan pengajaran terhadap para pelaku UMKM pengetahuan dan ketrampilan dalam bidang Akuntansi, 3) melakukan pemantauan dan pendampingan yang berkesinambungan terhadap para calon pelaku UMKM hingga proses pembelajaran akuntansi baik secara manual maupun zahir accounting dapat berjalan dengan baik di lingkungan pelaku UMKM di Kabupaten Serang. Jumlah peserta adalah sebanyak 23 orang. Kegiatan pengabdian masyarakat telah terlaksana dengan baik melalui Webinar dengan menggunakan media Google Meet dan telah dilaksanakan hanya dalam 2 hari yaitu pada tanggal 18 dan 19 Juli 2020
This study aims to determine the effect of financial performance, environmental performance and institutional ownership on disclosure of environmental information that is controlled by leverage. The independent variable in this study is financial performance by measuring the company's ability to generate profits based on certain share capital, environmental performance as measured by PROPER, and institutional ownership as measured by the percentage of institutional ownership in a company. The disclosure of environmental information as the dependent variable is measured by GRI4 and the controlling variable is leverage measured by comparing the total amount of debt with total equity. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. Sampling in this study uses purposive sampling and the total sample obtained per year is 15 companies. The results of this study indicate that financial performance has an insignificant influence on the disclosure of environmental information while environmental performance and institutional ownership have a significant influence on the disclosure of environmental information.
Purpose: This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance moderated by the audit committee on fraudulent financial statements. Research Methodology: This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Results: The results of this study are pressure has a significant positive effect on fraudulent financial statements. Meanwhile, opportunities, rationalization, competence, and arrogance do not have an effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Limitations: The lack of supporting literature obtained by the authors regarding the audit committee that oversees management in the company is used as a moderating variable on the topic of financial statement fraud. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors, and creditors in making decisions.
This study aims to determine the effect of Environmental Performance, Environmental Costs and ISO 14001 on Financial Performance. The independent variable in this study was Environmental Performance measured by using PROPER, Environmental Costs measured by environmental costs incurred by companies, ISO 14001 measured by a dummy with a weight of 1 for companies that have ISO 14001 certification and 0 for and vice versa. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 years, 2016- 2018, using a sampling method that is purposive sampling and the total sample obtained is 23 sample companies per year, 2 outlier samples , so that the total sample obtained in this study was 67 samples. The results of this study indicate that environmental performance has a significant positive effect on financial performance, environmental costs have a significant negative effect on financial performance, and ISO 14001 doesn't effect on financial performance.
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