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All Journal Akbis: Media Riset Akuntansi dan Bisnis Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Rahmat Hidayat
Universitas Teuku Umar
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Kuliah Kerja Nyata (KKN) Berbasis Pemberdayaan Masyarakat Melalui Pemutakhiran DTSEN dan Program Pembangunan Berkelanjutan di Desa Beurawang Kecamatan Bubon Kabupaten Aceh Barat Feri Agus Kurniawan; Lela Marfera; Karina Juliana; Mauliza Rukaida; Fahmi Donaldi; Kintan Mauliza; Rahmat Hidayat; Airi Uswatul Istikhamah; Marlinda Marlinda
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 5 (2026): SEPTEMBER-OKTOBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/kxg3cr08

Abstract

Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk implementasi pengabdian mahasiswa kepada masyarakat yang bertujuan untuk membantu mengatasi berbagai permasalahan di tingkat lokal. Penelitian ini bertujuan untuk mengkaji pelaksanaan KKN dan peran mahasiswa dalam mendukung pemberdayaan masyarakat serta pencapaian tujuan pembangunan berkelanjutan (Sustainable Development Goals) di Desa Beurawang, Kecamatan Bubon, Kabupaten Aceh Barat. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Program yang dilaksanakan meliputi pemutakhiran Data Tunggal Sosial Ekonomi Nasional (DTSEN) sebagai program utama, serta kegiatan pendidikan dan edukasi, lingkungan dan fasilitas desa, sosial dan keagamaan, serta program pendamping masyarakat. Hasil kegiatan menunjukkan bahwa program KKN dapat terlaksana dengan baik melalui keterlibatan mahasiswa, masyarakat, dan aparatur gampong. Kegiatan tersebut memberikan manfaat dalam meningkatkan pengetahuan, kepedulian, partisipasi, kebersamaan, serta mendukung kebutuhan masyarakat di berbagai bidang. Dengan demikian, KKN menjadi sarana yang dapat memperkuat sinergi antara mahasiswa dan masyarakat dalam mendukung pembangunan desa yang berkelanjutan.
Apakah CG Disclosure dan ROE Mempengaruhi Financial Distress? Hafizhah Risnafitri; Abrar Amri; Rahmat Hidayat; Albet Albet; Dara Angreka Soufyan
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13717

Abstract

Financial Distress (FD) is a critical stage requiring an accurate early warning system. Previous studies identify profitability (Return on Equity - ROE) and Corporate Governance (CG) as key determinants. However, gaps exist regarding CG's weakening effectiveness under pressure and the challenging interpretation of high profitability in the Indonesian context. This study aims to examine the effect of the Corporate Governance Disclosure Index (CGDI) and ROE on FD probability. The methodology employs Logistic Regression on 256 companies from the Cyclical Industry (2023–2024). Variables and measures utilized include: FD as the binary dependent variable (Springate S-Score), CGDI and ROE as an independent.  The model was found to be simultaneously significant in predicting FD, yet the Hosmer and Lemeshow Test indicated the model is not fully fitted. Individually, CGDI has no significant effect on FD. This finding supports the view that formal CG mechanisms lose monitoring effectiveness under financial pressure (distress), often acting as mere formal legitimacy (Legitimacy Theory). Conversely, ROE has a significant and positive effect on FD probability. This counter-intuitive finding is interpreted as illusory profitability or earnings management due to strong managerial incentives (Agency Theory). High ROE becomes a misleading signal, reinforcing that profitability interpretation is a major issue within the Indonesian distress context. Consequently, the findings highlight the imperative for market participants to shift analytical focus toward underlying cash flow and liquidity indicators, while demonstrating the need for internal CG mechanisms beyond mere disclosure to effectively mitigate financial distress risk in the Indonesian market environment.
Co-Authors Abrar Amri Airi Uswatul Istikhamah Albet Albet Fahmi Donaldi Feri Agus Kurniawan Hafizhah Risnafitri Karina Juliana Kintan Mauliza Lela Marfera Marlinda Marlinda Mauliza Rukaida SOUFYAN, DARA ANGREKA