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LITERASI PASAR MODAL DAN INVESTASI DI LINGKUNGAN SIVITAS AKADEMIKA SURABAYA Santoso, Bambang Hadi; Dewi, Mega Arisia; Agustin, Sasi; Atmajawati, Yayah; Ramadhani, Yesa Cahayaning
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 5 No. 1 (2023): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v5i1.3615

Pasar modal dapat dipakai sebagai alternatif bagi masyarakat pemodal untuk melakukan investasi selain melakukan investasi pada perbankan yang dapat mengubah pola pikir masyarakat bahwa melakukan investasi bukan hanya melalui perbankan dengan cara menabung atau membuka deposito. Pengabdian kepada masyarakat kali ini merupakan kegiatan yang bertujuan memberikan pengetahuan dan pemahaman awal tentang pasar modal kepada masyarakat sivitas akademika Surabaya dengan memberikan pengetahuan dan pembekalan dasar tentang pasar modal serta memberikan pengetahuan praktis mengenai investasi dan produk–produk investasi (basic product knowledge) di pasar modal kepada sivitas akademika Surabaya. Dari hasil kegiatan ini, sivitas akademika mulai menyatakan kesediaan mereka melakukan pembukaan rekening efek (saham) sebagai tanda bahwa mereka bersedia menjadi pemodal di pasar modal, di mana mereka merupakan motor penggerak untuk menambah jumlah pemodal di pasar modal serta merupakan penggerak untuk meningkatkan nilai transaksi perdagangan efek dan meningkatkan nilai kapitalisasi pasar efek di masa-masa mendatang.

Pendampingan penguatan manajemen dan akuntansi bagi UMKM melalui legalitas NPAK menjadi badan hukum koperasi Utomo, Sulistyo Budi; Dewi, Mega Arisia; Sidharta, R. Yudi; Suprihhadi, Heru; Widiarma, Inam
ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2024): ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/ams.v5i2.2312

The establishment of cooperatives is inseparable from the role of the Cooperative Deed Drafting Notary (NPAK), an authorized official responsible for drafting cooperative establishment deeds. Through legal recognition as a legal entity, NPAK provides specialized services in drafting cooperative deeds, which cannot be performed by general notaries. Cooperatives play a strategic role in empowering micro, small, and medium enterprises (MSMEs) to improve members' welfare and strengthen management and accounting practices to ensure business operations align with their objectives. This activity involved guidance by NPAK in collaboration with Dekopinda Surabaya City on the importance of establishing cooperatives for MSMEs. The stages included comprehensive assistance in the application, drafting, and signing of cooperative establishment deeds and the subsequent approval process. The results indicated that the cooperative establishment process for MSME members in Surabaya City was successfully implemented, providing significant benefits in enhancing members' welfare

Pendampingan Pemasaran Digital, Analisis Data dan Akuntansi pada Koperasi Produsen Berkah Sejahterah Bersama di Surabaya Utomo, Sulistyo Budi; Dewi, Mega Arisia; Sidharta, R Yudi; Suprihhadi, Heru; Widiarma, In’am
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.740

The formation of a cooperative cannot be separated from the cooperative's articles of association itself, the cooperative's articles of association are guidelines or rules of the game for all activities and operations of the Cooperative. The agreement that has been stated in the articles of association and of course adjusted to the Cooperative's SOP. The Berkah Sejahterah Bersama producer cooperative is a forum for developing the businesses of MSMEs, most of whom are producers who have businesses that produce food and beverages. The implementation method is by holding a meeting held at the place of one of the Cooperative members with direction given by the STIESIA Academics such as digital marketing, data analysis and Accounting, then to follow up on the event, comprehensive assistance is provided for all MSME actors involved, providing supervision based on Cooperative law. The results of community service activities for MSME members in the city of Surabaya have gone well. This activity is quite important for cooperative members on how to run according to the rules agreed upon together and is useful for improving the welfare of Cooperative members

Green Accounting And Material Flow Cost Accounting (MFCA) For The Sustainable Development Of Palm Oil Companies In Indonesia Dewi, Mega Arisia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.6958

The MFCA concept is anticipated to introduce a new approach in supporting the achievement of the SDGs, particularly in the environmental sector. This study aims to explore the impact of implementing green accounting and material flow cost accounting on the sustainable development of oil palm plantation companies in Indonesia. The data analysis method employed is multiple linear regression. The findings indicate that both green accounting and material flow cost accounting (MFCA) have a positive and significant influence on the sustainable development of palm oil plantation companies in Indonesia. Companies that incorporate green accounting into their financial reporting not only gain public trust but also enhance their ability to operate sustainably. This highlights that aligning corporate growth with environmental stewardship can significantly contribute to long-term business sustainability. Consequently, stakeholders should advocate for companies to prioritize environmental protection and social responsibility alongside profitability.

Good Corporate Governance As A Moderating Variable Of The Influence Of Green Accounting Variables On Environmental Performance Kusiyah; Rieneke Ryke Kalalo; Arifia Nurriqli; Loso Judijanto; Mega Arisia Dewi
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.916

This research is a quantitative study with an explanatory approach, which uses the three studies mentioned above as a fundamental basis for creating hypotheses, building hypotheses accompanied by arguments, and testing the hypotheses. Research data is needed to confirm the hypothesis. The research data used in this article is primary data that researchers obtained from ten environmental managers at BUMN companies under Rajwali Nusantra Indonesia. The data obtained by the researcher contains ten questions, including four questions about Green Accounting, four about Environmental Performance, and two about Good Corporate Governance. The data obtained by the researcher was analyzed using the smart PLS 4.0 analysis tool. The results in this article show that all hypotheses in this study can be accepted and proven. In the first hypothesis in this study, the Green Accounting variable can have a positive relationship direction and a significant influence on Environmental Performance. This is because the P-value is positive and is below the significance level of 0.05, namely 0.003. These results mean that the better the Green Accounting is, the more funds a company can save on environmental expenditures, such as environmental accidents, and so on. This can improve Environmental Performance. In the following hypothesis, the Good Corporate Governance variable can also strengthen the influence of the Green Accounting variable on Environmental Performance. The same thing indicates this: the P-value in the second column is positive and below the significance level of 0.05, namely 0.000.

Pengaruh Profitabilitas, Tingkat Hutang dan Ukuran Perusahaan terhadap Tax Avoidance Perusahaan Pertambangan Abdillah Arif Nasution; Renika Hasibuan; Hartono; Nuniek Yuniarti Ningsih Renggaala; Mega Arisia Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4159

This research aims to analyze the influence of profitability, debt levels and company size on tax avoidance. The sample in this research is mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample in this study used a purposive sampling method to obtain a sample of 23 mining companies. Testing in this research uses the SPSS (Statistical Product and Service Solution) analysis tool and data analysis in this research uses multiple linear regression analysis. The results of this research show that the profitability variable has no effect on tax avoidance, the level of debt has no effect on tax avoidance, company size has no effect on tax avoidance. The variables profitability, debt level and company size together have a significant effect on tax avoidance.

Kebijakan Pengelolaan Keuangan Dan Akuntabilitas Pelaporan Dalam Upaya Penyusunan Laporan Keuangan BUMDes Sesuai SAK ETAP Sulistyowati, Endah; Kristiawan, Agung; Setyawardani , Lydia; Dewi, Mega Arisia; Nugraheni, Ratna
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2399

This research aims to analyze and evaluate the preparation of BUMDes financial reports that do not comply with the SAK ETAP. This research is qualitative research with a comparative descriptive. The research object is BUMDes which manages the service and trade sectors. The data collection technique involve conducting documentary interviews with eight informants related to service and trade business units, observations were made at the location of business units. Based on interviews we conducted with informants from each administrative unit and the BUMDes treasurer, those who prepare financial reports have not been able to fully implement them in accordance with SAK ETAP. Constraints are limited competent knowledge of accounting, not yet understanding, educational background in scientific disciplines not from the field of accounting and never taking part in training related to accounting processes for preparing financial reports. The analysis techniques use provide understanding and guidance on accounting policies in the accounting process supported by the use of the Microsoft Excel computer application based on SAK ETAP, Village Regulations, and the Memorandum of Association/ Articles of Association of the BUMDes. The results show that the socialization of understanding and accounting policy guidelines for BUMDes are enthusiastic and motivated, increasing knowledge about the procedures for preparing financial reports in accordance with SAK ETAP which is supported by the use of Microsoft Excel computer technology applications to understand Accounting Information System design models, making BUMDes potentially have skilled human resources in classifying accounts, making financial management more detail, efficient and able to prepare financial reports in accordance with the SAK ETAP.

Good Corporate Governance As A Moderating Variable Of The Influence Of Green Accounting Variables On Environmental Performance Kusiyah; Rieneke Ryke Kalalo; Arifia Nurriqli; Loso Judijanto; Mega Arisia Dewi
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.916

This research is a quantitative study with an explanatory approach, which uses the three studies mentioned above as a fundamental basis for creating hypotheses, building hypotheses accompanied by arguments, and testing the hypotheses. Research data is needed to confirm the hypothesis. The research data used in this article is primary data that researchers obtained from ten environmental managers at BUMN companies under Rajwali Nusantra Indonesia. The data obtained by the researcher contains ten questions, including four questions about Green Accounting, four about Environmental Performance, and two about Good Corporate Governance. The data obtained by the researcher was analyzed using the smart PLS 4.0 analysis tool. The results in this article show that all hypotheses in this study can be accepted and proven. In the first hypothesis in this study, the Green Accounting variable can have a positive relationship direction and a significant influence on Environmental Performance. This is because the P-value is positive and is below the significance level of 0.05, namely 0.003. These results mean that the better the Green Accounting is, the more funds a company can save on environmental expenditures, such as environmental accidents, and so on. This can improve Environmental Performance. In the following hypothesis, the Good Corporate Governance variable can also strengthen the influence of the Green Accounting variable on Environmental Performance. The same thing indicates this: the P-value in the second column is positive and below the significance level of 0.05, namely 0.000.

Pengaruh Profitabilitas, Tingkat Hutang dan Ukuran Perusahaan terhadap Tax Avoidance Perusahaan Pertambangan Abdillah Arif Nasution; Renika Hasibuan; Hartono; Nuniek Yuniarti Ningsih Renggaala; Mega Arisia Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4159

This research aims to analyze the influence of profitability, debt levels and company size on tax avoidance. The sample in this research is mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample in this study used a purposive sampling method to obtain a sample of 23 mining companies. Testing in this research uses the SPSS (Statistical Product and Service Solution) analysis tool and data analysis in this research uses multiple linear regression analysis. The results of this research show that the profitability variable has no effect on tax avoidance, the level of debt has no effect on tax avoidance, company size has no effect on tax avoidance. The variables profitability, debt level and company size together have a significant effect on tax avoidance.

THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Novianti, Rini; Bakri, Asri Ady; Mayndarto, Eko Cahyo; Ningsih, Tri Widyastuti; Dewi, Mega Arisia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.

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