Setiap pelaku bisnis seyogyanya memastikan bahwa segala aktivitas dalam fungsi perusahaan berorientasi pada produk yang berkualitas. Aktivitas perbaikan proses bisnis yang berkesinambungan dan upaya senantiasa menjaga tingkat kinerja yang memadai menjadi unsur penting bagi kesuksesan setiap organisasi bisnis. Dengan berpijak pada perbaikan proses bisnis, Gershon (2010) menyatakan bahwa setiap
The purpose of this research is to examine and to obtain affected empirical evidence of financial leverage, firm size and employee stock ownership program (ESOP) to firm performance in manufacturing company in Indonesian Stock Exchange on 2013-2015. Independent variables in this research are Financial Leverage (DER), Firm Size and Employee Stock Ownership Program (ESOP). Dependent variables in this research are Return on Assets (ROA) and Return On Equity (ROE). The results Showed that the simultaneous test of three independent variables Significantly afftected to the ROA and ROE. The partial tests of Financial Leverage (proxy DER) and Firm Size Significantly affected to ROA and ROE. But, the results Showed that the Employee Stock Ownership Program (ESOP) did not Affect to ROA and ROE.
The purpose of this study is to determine the effect of salary, job security/stability, opportunity to advance, advisory received and accounting knowledge with self efficacy as mediating variable on intention on pursuing professional certification. The sampling method used in this study using purposive sampling method and was obtained 108 respondents as samples. The sample used in this study are university or college students located in Jabodetabek area which are Jakarta, Bogor, Depok, Tangerang, and Bekasi. Analysis tool used to calculate outer model, inner model, and hypothesis testing is SmartPLS ver 3.3.2. Meanwhile, to calculate statistic descriptive used SPSS ver.21. The results of this study stated there are positive and significant effect between salary, advisory received, and self efficacy on intention on pursuing professional certification, accounting knowledge on self efficacy, no significant effect between job security/stability and accounting knowledge on intention on pursuing professional certification, negative and significant effect between opportunity to advance on intention on pursuing professional certification, positive and significant effect between accounting knowledge on intention on pursuing professional certification with self efficacy as mediation. The implication of this study is the need to increase he role of lecturers to not only provide knowledge but also provide moral encouragement to increase student self-efficacy so that students are encouraged to take professional certification exams.
Digital literacy is a real effort activity to communicate, relate, thinking, and other else by utilizing digital media. It’s being admitted that building the digital literacy is not an instant thing. Moreover, for MSME preneurs who generally less educated and newbie in using internet technology, of course limiting their space and opportunities to adapt the digitization of business processes during the new normal because of the Covid-19 pandemic. The purpose of this community service activity is to provide counseling/training and practice to the activity’s partners regarding aspects of data security and control in order to build adequate digital literacy for MSME preneurs, especially the culinary industry. The activity‘s partner is the owner of Restaurant "Seafood67 & Soto Lamongan". The results of the survey and discussions with partners provide the identified problems that the owner of the restaurant has experienced hacking of the merchant application account in marketing their products; and often experience difficulties in recording financial transactions. The counseling/training activity took place for two days in April 2021 using the lecture, question-and-answer method and the practice of security supervision and transaction data control using an Android-based application. This activity also involves students from the PPAk of FEB UNTAR, who generally have experience from the world of work and are intended to be able to contribute in providing solutions to problems/facts in society. In addition, the participation of PPAk’ students also had a positive impact on the accreditation of the study program. The activity resulted the fact that MSME preneurs became increasingly aware of the importance of digital literacy. The outcome of this community service activity is in the form of academic paper presented in the proceedings of scientific meetings.Literasi digital merupakan upaya nyata berkomunikasi; berelasi; berpikir, dan semua aktivitas dengan memanfaatkan media digital. Kita akui bersama bahwa membangun keliterasian digital bukanlah hal yang bersifat instan. Dan bagi pelaku UMKM yang umumnya berpendidikan rendah dan gagap menggunakan teknologi internet, tentunya membatasi ruang dan peluang mereka untuk beradaptasi terhadap digitalisasi proses bisnis pada masa normal baru sebagai akibat dari pandemi Covid-19. Tujuan dari kegiatan ini ini adalah mengadakan penyuluhan/pelatihan dan praktek kepada mitra mengenai aspek keamanan dan pengendalian data demi membangun literasi digital yang memadai bagi pelaku UMKM khususnya sektor industri kuliner.Mitra pada periode ini adalah Rumah Makan “Seafood67 & Soto Lamongan”. Hasil survey maupun diskusi dengan mitra memberikan gambaran bahwa pemilik rumah makan tersebut pernah mengalami peretasan akun aplikasi merchant yang menjadi partner dalam pemasaran produknya; serta sering mengalami kendala aplikasi umtuk pencatatan transaksi keuangan. Kegiatan penyuluhan/pelatihan berlangsung selama dua hari pada bulan April 2021 dengan menggunakan metode ceramah, tanya-jawab dan juga praktek pengawasan keamanan dan pengendalian data transaksi menggunakan aplikasi berbasis android. Kegiatan PKM ini juga melibatkan mahasiswa dari Prodi PPAk FEB UNTAR, yang umumnya telah memiliki pengalaman dari dunia kerja dan dimaksudkan untuk mampu berkontribusi dalam memberikan solusi terhadap masalah riil/fakta di masyarakat. Selain itu keikutsertaan mahasiswa prodi PPAk juga berdampak positif terhadap akreditasi prodi PPAk FEB Untar. Hasil dari PKM ini dirasakan manfaatnya oleh mitra yang semakin sadar akan pentingnya literasi digital.PKM ini juga menghasilkan luaran berupa artikel ilmiah untuk keperluan publikasi pada prosiding pertemuan ilmiah.
The purpose of this Community Service Program (a.k.a PKM) in Period I 2020 is to provide counseling using learning modules that provide knowledge about the systems and mechanisms for budgeting revenue and disbursement of funds in non-profit organizations, which in this case are organizations in the form of foundations, namely Yayasan Bina Ummat Kelapa Dua. The foundation’s problem is the lack of understanding of the system and mechanism for budgeting the foundation's funds of revenue and expenditure for planning and controlling donor funds. The foundation admits that the financial reporting system has not been systematic, as of the donors might not be able to scrutinize the accountability of financial reports in such comprehensive manner, even in a simple format. The target activity to be achieved in this program is the management level along with a number of teachers and administrative staff of the Bina Ummat Kelapa Dua Foundation. As the solution to their problems. This programs activities use module which is one of the program’s outputs. The methods used in this program are lecturing, question-and-answer methods, and practice module material. This program activity also involved student from the undergraduate program in accounting department of economic & business faculty of UNTAR, that intended to give the real facts insight that exist in the community, as well as efforts to involve students in providing real solutions based on the knowledge they have understood. This program also produced output in the form of scientific articles or scientific proceedings. ABSTRAK:Tujuan dari aktivitas pengabdian kepada masyarakat (PKM) pada periode I (satu) 2020 ini adalah mengadakan penyuluhan dengan menggunakan modul belajar yang memberikan pengetahuan mengenai sistem dan mekanisme penyusunan anggaran penerimaan dan pengeluaran dana pada organisasi nirlaba, yang dalam hal ini adalah organisasi berbentuk yayasan yaitu Yayasan Bina Ummat Kelapa Dua. Permasalahan yang dialami oleh pihak yayasan adalah kurangnya pemahaman mengenai sistem dan mekanisme penyusunan anggaran penerimaan dan pengeluaran dana yayasan untuk keperluan perencanaan dan pengendalian dana donatur. Pihak yayasan mengakui bahwa sejauh ini masih belum sistematis dalam sistem pelaporan keuangan, sehingga para donatur belum dapat menyimak laporan pertanggungjawaban keuangan secara komprehensif meskipun dalam format yang sederhana. Target kegiatan yang akan dicapai dalam PKM ini adalah pengurus beserta sejumlah guru dan staf administrasi yang bernaung pada Yayasan Bina Ummat Kelapa Dua agar memperoleh solusi atas permasalahan mereka berupa aktivitas pelatihan yang akan menggunakan modul yang menjadi salah satu luaran dari kegiatan PKM ini. Metode yang dipakai dalam PKM ini adalah metode ceramah, tanya-jawab, dan praktik materi modul. Kegiatan PKM ini juga melibatkan mahasiswa dari Prodi S1 akuntansi FEB UNTAR. Keterlibatan mahasiswa dimaksudkan guna menambah wawasan mengenai fakta riil permasalahan yang ada di lingkunga masyarakat, serta upaya melibatkan makasiswa dalam aktivitas pemberian solusi nyata atas permasalahan target yang dihadapi berdasarkan bidang keilmuan yang dikuasai. Hasil kegiatan PKM telah berlangsung sesuai tujuan, dengan luaran wajib berupa publikasi ilmiah dan juga luaran tambahan yaitu modul belajat yang ditujukan kepada mitra PKM
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