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PELATIHAN DAN PENDAMPINGAN PEMBUKUAN PADA USAHA MIKRO KECIL MENENGAH (UMKM) Gustiningsih, Diah Ayu; Alimuddin, Muh. Ilham; Praditha, Riza; Aisyah, Nur; Muliana, Sitti; Kamal, Arman; Andardinata, Ady
Arunika: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Juni 2023
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v2i1.368

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in maintaining the Indonesian economy. MSMEs that are empowered, are able to open jobs and participate in increasing the capacity of community welfare. To be empowered and develop, MSMEs need good financial literacy to support their operations. The results of the Focus Group Discussion found that the lack of ability to carry out basic bookkeeping is a common problem, as well as the underlying basic assumption that this requires excess time and cost causing MSMEs to be reluctant to carry out bookkeeping routines for their business activities. The purpose of this training and assistance in bookkeeping is to increase the awareness of MSMEs in conducting bookkeeping and maintaining the stability of their business by making it easier to record transactions in their business. Direct practice and mentoring methods were chosen as methods in this community service.
PENGARUH KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Muliana, Sitti; Ramadhani, Nur Rayhan Try; Basar, Nur Fatwa; Aisyah, Nur; Hasmi, Nurlaila
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2584

Abstract

The purpose of this study is to determine the effect of managerial ownership and profitability on the integrity of financial statements in LQ 45 companies listed on the Indonesia Stock Exchange. The data used in this study is quantitative. The data source used in this study is secondary data, with the analysis method using multiple linear regression. The results of this study indicate that managerial ownership and profitability have a positive and significant effect on the integrity of financial statements, as higher managerial ownership and profitability will improve the integrity of a company's financial statements.