Garuda - Garba Rujukan Digital

SOSIALISASI PERKEMBANGAN KARIR BIDANG AKUNTANSI PADA ERA DIGITAL DI SMK MITRA BATIK KOTA TASIKMALAYA, INDONESIA Nanda, Ulfa Luthfia; Rismayani, Gista; Rahayu, Intan
Empowerment Vol. 3 No. 01 (2020): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v3i01.2631

This activity is motivated by technological developments that affect to science, especially in the field of accounting. The development of this technologi indirectly affects the economy and business sector, where at this time the work carried out by human began to be displaced by machines. The accounting profession is still very much needed because it is related to its function in decision making and as a controller. On the other hand, in 2018 the unemployment rate in West Java Province was recorded to increase which was dominated by SMK graduates. The purpose of this activity is to increase knowledge, understanding and provision in preparing student for digital era. The method used in this activity is socialization in the form of providing material about the development of the digital era (industrial revolution), the face of the world economy, the development of accounting in the future. The results achieved through this activity are increasing students’ knowledge and insights about the digital developments that occur and helping to increase student awareness of preparing themselves to become graduates who are accepted by the job market.Keywords: socialization; career; accounting field AbstrakKegiatan ini dilatarbelakangi oleh perkembangan teknologi yang berpengaruh terhadap ilmu pengetahuan terutama bidang akuntansi.Perkembangan teknologi ini secara tidak langsung berpengaruh terhadap perekonomian dan sektor bisnis, dimana saat ini pekerjaan yang dilakukan oleh manusia mulai tergeser oleh mesin. Profesi bidang akuntansi hingga saat masih sangat dibutuhkan karena terkait fungsinya dalam pengambilan keputusan dan sebagai pengendali. Di sisi lain, pada tahun 2018 angka pengangguran di Provinsi Jawa Barat tercatat meningkat yang di dominasi oleh lulusan SMK. Tujuan pengabdian masyarakat ini untuk menambah pengetahuan, pemahaman dan bekal dalam mempersiapkan diri bagi siswa jurusan akuntansi dalam menghadapi era digital. Metode yang digunakan pada pengabdian kepada masyarakat yaitu sosialisasi berupa pemberian materi tentang perkembangan era digital (revolusi industri), wajah aplikasi ekonomi dunia, perkembangan akuntansi di masa depan. Hasil yang dicapai melalui kegiatan ini adalah meningkatkan pengetahuan dan wawasan siswa tentang perkembangan digital yang terjadi serta membantu meningkatkan kesadaran siswa mempersiapkan diri agar menjadi lulusan yang diterima pasar kerja.

PENGARUH DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH (DPS) DAN DIREKSI TERHADAP KINERJA MAQASID SYARIAH Rismayani, Gista; Nanda, Ulfa Luthfia
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1698

Sharia Maqasid Performance is the result described from a conceptual framework based on sharia maqasid theory. A maqasid sharia performance should be an effort for Islamic financial institutions to establish a goal that not only profit-oriented but also falah. This study aims to identify factors affecting the sharia maqasid performance of Islamic banking in Indonesia. The dependent variable used in this study is sharia maqasid performance and the independent variables in this study areboard of commissioners performance,Â Sharia Supervisory Board Performance, andÂ board of directors performance. The study population is shariaÂ banking registered in Bank Indonesia. Using purposive sampling technique obtained 7 islamic banking which become object in this research.The data analysis using panel data regression by Eviews 9. The results indicates that the variables of board of commissioners performance, sharia board performance. and board of directors performance have no significant effect toward the Sharia Maqasid Performance.

Analysis of Company Performance in the Coal Subsector from the Sustainability Development Goals’s Perspective in Indonesia Anggraini, Winda Ayu; Pradani, Tiara; Nanda, Ulfa Luthfia
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2717

Environmental issues have been under discussion for the last few years in various countries. The world, including Indonesia, has become more polluted and stakeholders are busy looking for solutions to maintain biodiversity. This research analyzes the performance of coal subsector companies listed on the Indonesian Stock Exchange from the perspective of sustainability development goals. The population in this study is 22 coal subsector companies, which the coal subsector is the largest mining sector in Indonesia and it contributes to several causes of environmental problems. The research method is carried out by scoring 17 indices of sustainability development goals. Data was taken from sustainability reports in the period 2021 and 2022. In-depth data analysis was carried out to correlate the score results with the indicators disclosed in the company's sustainability report. The results explain that the disclosure of sustainability reports containing 17 sustainability development goals indices has fluctuated in two periods between companies. A small number of companies still do not provide information regarding their sustainability programs and others do not fully disclose the 17 indices. The results of this research are expected to become a benchmark for stakeholders to evaluate mining sector companies in their sustainable environmental management attempts.

Value Chain Analysis to Achieve Competitive Advantage (Survey on MSMEs in Tasikmalaya City) Rahayu, Intan; Nanda, Ulfa Luthfia
Journal of International Conference Proceedings Vol 3, No 4 (2020): Proceedings of the 8th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v3i4.1096

The most important goal of every business is to provide satisfaction to its customers. A business will be profitable if the value obtained is greater than the cost of production and services provided. As one of the icons of the City of Tasikmalaya, the fate of the kelom geulis businessmen is actually getting worse. The invasion of cheap imported sandals and shoes that entered the local market and shops, has made the kelom more marginalized. Even a number of galleries of kelom business actors have closed or switched to selling other products due to the lack of buyers. Value Chain Analysis is one of the strategic tools that companies can use to achieve competitive advantage. Value Chain Analysis is able to identify the internal and external parts of the company, namely the existence of main activities and supporting activities with the ultimate goal of making a profit. This study aims to determine the effect of value chain analysis on the competitive advantage of the company, so that it can provide input and renewal for MSMEs in Tasikmalaya City. This research will be carried out at MSMEs in the city of Tasikmalaya with survey methods and quantitative approaches, and sampling using area sampling techniques. The data source used is primary data, and the data collection technique used is a questionnaire distributed in the form of google form. Hypothesis testing in this study uses simple linear regression analysis.

DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN : STUDI PADA PERUSAHAAN MANUFAKTUR Nanda, Ulfa Luthfia; Desiana, Desiana; Wildan Dwi Dermawan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The establishment of the company, there is a negative impact, damage to nature. Theimpact of natural damage that has occurred has made the community demand thatthe company pay more attention to the damage. Corporate social responsibility orCSR is a form of balancing program between economic benefits and contributionsto the economy, society and the environment. Information on CSR activities is neededby the community to fulfill the right to feel safe, secure and prosperous. This studyaims to analyze the effect of the board of commissioners, gender diversity,profitability, leverage, company age on corporate social responsibility disclosure.The study population was all food and beverage sub-sector manufacturingcompanies listed on the Indonesia Stock Exchange during 2015-2017. This researchuses purposive sampling method. The results showed that gender diversity,profitability, leverage and company age did not have a significant effect oncorporate social responsibility disclosure, while the board of commisioners variables had a significant effect on corporate social responsibility disclosure. Thisresearch is expected to be an additional reference for accounting research,especially those related to corporate social responsibility disclosure. In addition,this research is expected to become a reference for companies in disclosingcorporate social responsibility.

Analysis of Company Performance in the Coal Subsector from the Sustainability Development Goalsâ€™s Perspective in Indonesia Anggraini, Winda Ayu; Pradani, Tiara; Nanda, Ulfa Luthfia
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2717

Environmental issues have been under discussion for the last few years in various countries. The world, including Indonesia, has become more polluted and stakeholders are busy looking for solutions to maintain biodiversity. This research analyzes the performance of coal subsector companies listed on the Indonesian Stock Exchange from the perspective of sustainability development goals. The population in this study is 22 coal subsector companies, which the coal subsector is the largest mining sector in Indonesia and it contributes to several causes of environmental problems. The research method is carried out by scoring 17 indices of sustainability development goals. Data was taken from sustainability reports in the period 2021 and 2022. In-depth data analysis was carried out to correlate the score results with the indicators disclosed in the company's sustainability report. The results explain that the disclosure of sustainability reports containing 17 sustainability development goals indices has fluctuated in two periods between companies. A small number of companies still do not provide information regarding their sustainability programs and others do not fully disclose the 17 indices. The results of this research are expected to become a benchmark for stakeholders to evaluate mining sector companies in their sustainable environmental management attempts.

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