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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi RELEVAN : Jurnal Riset Akuntansi
Fredy, Hotman
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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MEKANISME GOVERNANCE DAN PENGUNGKAPAN SUSTAINABLE FINANCE: UNTUK MELIHAT TINGKAT KESIAPAN PENERAPAN SUSTAINABLE FINANCE PADA PERUSAHAAN JASA KEUANGAN TERDAFTAR DI BEI Ani, Salis Musta; Fredy, Hotman
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.181 KB) | DOI: 10.24912/ja.v21i3.247

Abstract

This research is motivated by the lack of literature on the disclosure of sustainable finance and the need on preparing for the financial services industry in Indonesia to start implementing sustainable finance. In addition, the background of this research is the absence of standard setting of sustainable finance reporting standards, whereas the implementation of sustainable finance reporting is planned by OJK in 2016. This research is examination of  influence of governance mechanism towards sustainable finance. Data is traced from financial services companies listed on the BEI. The research method used is multiple linear regression. The result proves that size of both company and the directors affect the disclosure of sustainable finance. This study also illustrates that the average of companies in Indonesia nowadays, when using measurement items based on International Finance Corporation (IFC), report components in sustainable finance is 0.35 on average. OJK needs to pay attention to this to provide more intensive guidelines for implementation and reporting of sustainable finance.
PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI: PERAN PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS Adha, Falah Arnori; Fredy, Hotman; Herlan
Relevan : Jurnal Riset Akuntansi Vol. 3 No. 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4959

Abstract

The purpose of this study is to ascertain how company growth, leverage, and liquidity will affect profitability in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for 2018 to 2021. The variables in this study use the analysis of company growth, leverage, liquidity, and probability ratio (ROA). The data used is secondary data information from publicly available annual financial reports. The sample of this study consisted of 17 companies out of a total of 68 samples using purposive sampling technique. For data processing using views 12 software using panel data regression analysis, classical assumption test, and hypothesis testing as data testing methods. The results showed that company growth has no effect on probability, while leverage has an influence on it, as well as liquidity has an influence on profitability.
PELATIHAN PEMBUKUAN USAHA BERBASIS APLIKASI DIGITAL BAGI UMKM DI KECAMATAN TANJUNGSARI KABUPATEN SUMEDANG Fujianti, Lailah; Murni, Yetty; Astuti, Tri; Rizky Mandagie, Yuana; Fredy, Hotman; Lailatul Qodriyah, Anninsa
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 6 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i6.2107-2117

Abstract

Pengabdian ini bertujuan meningkatkan  pengetahuan atau pemahaman dalam pembukuan usaha berbasis aplikasi digital bagi mitra pengabdian yaitu pelaku Bumdes, Bumdesma dan UMKM, di Kecamatan Tanjungsari Kabupaten Sumedang. Pengabdian dilaksanakan  pada hari Rabu tanggal 15 Juni 2022.  Pengabdian berlokasi   di Gedung Negara beralamat  jalan Prabu Geusan Ulun No. 36, Regol Wetan, Sumedang, Jawa Barat. Peserta pengabdian berjumlah 28 orang yang meliputi pelaku Bumdes, Bumdesma dan UMKM.  Tahapan pengabdian meliputi survey awal lokasi, persiapan pelatihan, pelatihan pembukuan berbasis aplikasi dan evaluasi pelaksanaan pengabdian. Metode pengabdian yaitu ceramah dan praktek kasus. Hasil evaluasi pelaksanaan pengabdian menunjukkan rata-rata  tingkat pemahaman materi  3,43. Nilai ini lebih tinggi dari target semula nilai sebesar  3,00 dengan demikian dapat disimpulkan bahwa tujuan pengabdian tercapai. 
Co-Authors Adha, Falah Arnori Ani, Salis Musta Fujianti, Lailah Herlan Lailatul Qodriyah, Anninsa Murni, Yetty Rizky Mandagie, Yuana Tri Astuti