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All Journal ACCOUNTABILITY Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Putri, Yolanda Gusvia
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE INFLUENCE OF FINANCIAL DISTRESS, COMPANY CHARACTERISTIC AND CORPORATE GOVERNANCE ON VOLUNTARY DISCLOSURE IN AN ANNUAL REPORT Putri, Yolanda Gusvia
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.31469.9.2.2020.84-93

Abstract

This study aims to examine the influence of the financial distress, profitability, liquidity, firm size, commissioners and audit committee on voluntary disclosure in the annual report of manufacturing companies listed on Indonesia Stock Exchange over period of 2012 to 2016. The population of this study is manufacturing companies listed on Indonesia Stock Exchange. There are 33 manufacturing companies that fit the criteria. After filtering the companies using the purposive sampling method, there are 14 manufacturing companies used in this study. The results of the study show that: (1) financial distress does not have any significant influence on voluntary disclosure; (2) profitability does not have any significant influence on voluntary disclosure; (3) liquidity does not have any significant influence on to voluntary disclosure; (4) firm size does not have any significant influence on voluntary disclosure; (5) the audit committee does not have any significant influence on voluntary disclosure; and (6) the board of commissioners has a significant influence on voluntary disclosure.
AKUNTANSI SYARIAH PADA PEMBIAYAAN PEMILIKAN RUMAH (PPR) DENGAN AKAD MURABAHAH Zenabia, Tsarina; Fitriyana, Fina; Putri, Yolanda Gusvia; Nuryani, Anum; Rosyati, Tati
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i2.4962

Abstract

The purpose of the implementation of Community Service entitled "Sharia Accounting for Financing Home Ownership with a Murabahah Contracts" is a form of fulfilling the obligations of the Higher Education Tri Dharma namely Community Service performed at the Citizen Hall of Pamulang Elok Housing RW 014, Depok on November 2, 2019 until by 3 November 2019. Based on the foregoing, community service activities by providing knowledge about home ownership financing at an Islamic bank using a murabahah contract, training and calculation of the installment ratio of PPR in recording Islamic accounting for the home financing transaction. The method used in this community service is in the form of counseling and training on understanding of murabaha accounting, differences in the calculation of Conventional Banks in using interest / Islamic Banks using Sharia ratios and providing knowledge of the dualism of the banking system in Indonesia, namely, Conventional Banks and Sharia Banks. The results of community service obtained are an understanding and desire of the PKM object to propose or move the financing of the ownership of they house at a Sharia Bank.
MEMBANGUN JIWA WIRAUSAHA MELALUI PELATIHAN PERHITUNGAN BREAK EVEN POINT DAN PENGOLAHAN PRODUK HASIL PERTANIAN BAGI PETANI MILENIAL (PEMUDA KAMPUNG CALINCING) Nursita, Meta; Fitriyana, Fina; Putri, Yolanda Gusvia
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2023): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v4i1.28371

Abstract

Melemahnya pertumbuhan ekonomi mengakibakan begitu banyaknya kebutuhan yang harus terpenuhi oleh Negara guna dapat mengobati luka dari aktivitas dunia yang sempat terhenti. Demi mewujudkan pertumbuhan ekonomi yang baik, semaksimal mungkin peningkatan kualitas taraf hidup masyarakat harus terpenuhi. Teknologi yang semakin pesat mestinya mendukung pertumbuhan ekonomi yang baik dengan mengikutsertakan peningkatan taraf hidup masyarakat yang lebih baik pula. Dalam pemanfaatan teknologi khususnya dalam bidang pertanian, diharapkan masyarakat dapat memenuhi skala keberimbangan antara sosial dan teknologi. Dalam upaya meningkatkan kualitas mitra dalam berwirausaha dalam bidang pertanian, adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep membangun jiwa wirausaha melalui pelatihan perhitungan break even point, penerapan proses sampai pada implementasi mengenai dan pengolahan produk hasil pertanian bagi petani milenial.Kata Kunci : Break Even Point, Pengolahan Produk, Wirausaha
Co-Authors Fina Fitriyana Nursita, Meta Nuryani, Anum Rosyati, Tati Zenabia, Tsarina