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All Journal Jurnal Reviu Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat
Fatmawati, Dian Surya Ayu
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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DISCLOSURE OF IRS POST SEGMENT CONVERGENCE Fatmawati, Dian Surya Ayu; Subroto, Bambang; Rahman, Aulia Fuad
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.893 KB) | DOI: 10.22219/jrak.v8i2.35

Abstract

The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure standard to segment number. Descriptive analysis was used to describe changes of  Line Of Business (LOB) segment, geographical segment, level of specificity number. The study consist of 32 Multinational company that listing in Indonesian Stock Exchange (ISE) at 2012-2017. Thus result show that number and types of segments reported decrease 4% for LOB and 2% for geographic segment and using more disaggregated at geographic level. Those findings about changing can help to lead an insight of segmental disclosure implementation in the future.
PENDAMPINGAN DAN PELATIHAN INTERNAL AUDIT SISTEM MANAJEMEN MUTU DAN SISTEM MANAJEMEN K3 Adib, Noval; Subandi, Hendi; Fatmawati, Dian Surya Ayu; Mentari, Theresia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26365

Abstract

Tujuan dari pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dan pelatihan Sistem Manajemen Mutu Audit Internal dan Sistem Manajemen K3 di PT BIMA. Hal ini dilakukan sebagai persiapan Sertifikasi ISO 9001:2015 & ISO 45001:2018 sehingga menghasilkan peningkatan kinerja operasional melalui pengurangan proses tindakan korektif dan eliminasi, potensi bahaya, penanganan risiko kecelakaan kerja, peningkatan profitabilitas, dan keunggulan pemasaran serta pengurangan dampak lingkungan sebagai dampak dari pengakuan internasional. Pendampingan ini diperlukan karena adanya kebutuhan untuk dapat meningkatkan kualitas pemahaman PT BIMA dalam persiapan sertifikasi ISO.
Co-Authors Aulia Fuad Rahman Bambang Subroto Mentari, Theresia Noval Adib Subandi, Hendi