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Rural Fund Supply Chain Monitoring System: Evidence from Indonesia And Lesson Experiences from South Korea And Malaysia Rochman Marota; Sri Mulyani; Citra Sukmadilaga; Zahra Nur Azizah Kamilah; Muhammad Alam Mauludina
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.573 KB)

Abstract

Rural fund in Indonesia, called village fund, developed since 2013. Indonesia Village Law that mentioned about the Village Development is an effort to improve the quality of life and life for the welfare of the village community, as well as Saemaul Undong in South Korea and FELDA in Malaysia. This research doing comparative study between Indonesia, Saemul Undong and FELDA in term of supply chain monitoring system on village fund. Further explained that the Village Development covers the stages of planning, implementation, and monitoring. The purpose of monitoring in general is to ensure the implementation of activities in accordance with the plans and provisions that apply to the expected objectives can be achieved. This research also focused on village-level monitoring that done by the village community as a shareholder village, it is also represented in the Village Officials. Learning from the Saemaul Undong program in South Korea and FELDA in Malaysia, with the Village Consultative Body, consisting of village officials, community leaders and Village Business Entity, the village officials are the main pillars in the village funding monitoring system, from the planning, implementation, and accountability stages as a pillar of good village governance to improve the development of the welfare of the village community.
Local Economic Empowerment Through the Implementation of Webpos in Mulyaharja Village, Bogor Rahmani, Hani Fitria; Tampubolon, Ricky Bryan D.P.; Mauludina, M. Alam; Septiani, Delina Herdian; Sriwijayanti, Irma; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Rosyanti, Novi; Inayah, Asty Khairi; Pratiwi, Ratih; Merdekawati, Eka; Hidayati, Aulia; Nurdialy, Mela; Firmansyah, Iman
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.18405

Abstract

Background: Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman dan adopsi sistem pencatatan keuangan digital WebPos bagi pelaku usaha di Kampung Ekowisata Mulyaharja, Bogor. Rendahnya literasi digital dan keterbatasan akses terhadap teknologi menjadi kendala utama dalam pengelolaan keuangan usaha mikro dan kecil di kawasan ini. Dengan penerapan WebPos, diharapkan para pelaku usaha dapat meningkatkan efisiensi dan transparansi dalam pencatatan transaksi mereka. Metode: Kegiatan ini dilaksanakan melalui pendekatan sosialisasi, pelatihan, dan pendampingan teknis. Pelatihan dilakukan secara langsung dengan metode partisipatif, di mana peserta mempraktikkan penggunaan WebPos dalam pencatatan transaksi sehari-hari. Evaluasi dilakukan dengan menggunakan pre-test dan post-test, observasi langsung, serta wawancara dengan peserta untuk menilai efektivitas program. Hasil: Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan sistem WebPos. Pelaku usaha yang awalnya mengandalkan pencatatan manual kini lebih terbiasa menggunakan sistem digital. Namun, masih ditemukan beberapa kendala dalam adaptasi teknologi, terutama terkait akses terhadap perangkat yang memadai dan kestabilan koneksi internet. Kesimpulan: Implementasi WebPos terbukti meningkatkan efisiensi pencatatan transaksi dan transparansi keuangan bagi pelaku usaha di Kampung Mulyaharja. Meskipun masih ada tantangan dalam adaptasi teknologi, pendampingan yang berkelanjutan serta dukungan dari berbagai pihak diperlukan untuk memastikan keberlanjutan digitalisasi di sektor ekowisata.
Pengaruh Kinerja ESG terhadap Manajemen Laba Riil: Peran Moderasi Kepemilikan Kas Sriwijayanti, Irma; Septiani, Delina Herdian; Rahmani, Hani Fitria; Mauludina, Muhammad Alam; Tampubolon, Ricky Brian D.P.
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4433

Abstract

This study aims to investigate the influence of Environmental, Social, and Governance (ESG) performance on real earnings management (REM) practices, with cash holdings acting as a moderating variable, in non-financial companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach with purposive sampling, yielding 90 firm-year observations from companies that disclosed complete ESG scores between 2021 and 2023. The data were analyzed using panel data multiple linear regression to test the proposed hypotheses. The findings reveal that higher ESG performance is negatively and significantly associated with real earnings management, indicating that companies with stronger sustainability commitments are less likely to engage in REM practices. However, cash holdings were found not to moderate the relationship between ESG performance and REM, suggesting that liquidity alone does not influence the effectiveness of ESG in curbing earnings manipulation. These results underscore the importance of ESG as a mechanism for enhancing financial reporting quality and corporate transparency. They also offer practical implications for investors, regulators, and other stakeholders, encouraging them to view ESG metrics not only as indicators of sustainability but also as proxies for corporate ethical behavior and integrity in financial disclosures.