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All Journal Santri : Jurnal Ekonomi dan Keuangan Islam Interaksi : Jurnal Pengabdian Kepada masyarakat
Winda Simanjuntak
Institut Bisnis Dan Komputer Indonesia
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DIGITALBERBASIS MICROSOFT EXCEL BAGI UMKM Winda Simanjuntak; Karina Silaen; Endang Br Sinaga
Interaksi : Jurnal Pengabdian Kepada masyarakat Vol. 3 No. 02 (2026): Juli 2026
Publisher : PT. Ndruru Jaya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67763/ijpkm.v3i02.121

Abstract

Poor financial management remains a challenge for many Micro, Small, and Medium Enterprises (MSMEs), particularly in recording transactions and preparing financial reports that can support decision-making. This Community Service activity aimed to improve the ability of MSME owners to prepare digital financial reports using Microsoft Excel. The activity was conducted in May 2026 in Medan City, involving 30 participants from the trade, culinary, and service sectors. It employed a participatory training and mentoring approach consisting of needs identification, training, hands-on practice, individual mentoring, and evaluation. The training materials covered transaction recording, general journals, ledgers, trial balances, income statements, statements of financial position, and the use of simple formulas in an Excel template. The evaluation results showed that the average score increased from 58.40 in the pre-test to 87.60 in the post-test, while the completion rate increased from 33% to 93%. The overall satisfaction rate reached 97%. Participants also began implementing the separation of personal and business finances, routine financial recording, and the use of financial reports as a basis for evaluation. Practice-based mentoring and simple Excel templates have the potential to be replicated to strengthen financial accountability among MSMEs.
Analisis Faktor-Faktor yang Memengaruhi Pengungkapan Tanggung Jawab Sosial dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025 Putra Raja Tunggal Hasibuan; Winda Simanjuntak; Edward Alezandro Lbn.Raja
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 5 (2026): Oktober: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i5.2760

Abstract

This research aims to determine and analyze the effect of Leverage, Liquidity, Company Size, Profitability, and Tax Aggressiveness on Disclosure of Social Responsibility with Institutional Ownership as Moderating Variables in Non-Financial Companies listed on the Indonesia Stock Exchange for the period 2022-2025. The population in this research is 653 companies. The sampling method used for this research is purposive sampling method and the research sample obtained is 130 with a total of 520 observations. The method of data analysis used is the classical assumption test and the absolute difference value test with the IBM SPSS version 23. The analysis results show that simultaneously Leverage, Liquidity, Company Size, Profitability, and Tax Aggressiveness have no effect on Disclosure of Social Responsibility. Partially, Liquidity has an effect on Disclosure of Social Responsibility, but Leverage, Firm Size, Profitability and Tax Aggressiveness have no effect on Disclosure of Social Responsibility in Non-Financial Company listed on the Indonesia Stock Exchange for the period 2022-2025. The results of the absolute difference value test show that Institutional Ownership is able to moderate the relationship between Firm Size and Profitability, but Institutional Ownership is not able to moderate the relationship between Leverage, Liquidity and Tax Aggressiveness with Disclosure of Social Responsibility in Non-Financial companies listed on the Indonesia Stock Exchange for the period 2022- 2025.
Co-Authors Edward Alezandro Lbn.Raja Endang Br Sinaga Putra Raja Tunggal Hasibuan