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All Journal Jurnal Ekonomi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi Kompetif Jurnal Ilmiah Raflesia Akuntansi Jurnal Manajemen Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Pengabdian Masyarakat ISEI Journal of Islamic Finance and Accounting Research Research in Accounting Journal
Suci, Rama Gita
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Edukasi dan Penerapan Digitalisasi BUMDes: Memanfaatkan Teknologi untuk Kemajuan Desa Suci, Rama Gita; Marlina, Evi; Unik, Mitra; Rodiah, Siti; Armel, R. Septian; Medikawati, Reny; Azmi, Zul; Sarmila, Wingki
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol. 5 No. 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Pengelolaan potensi desa yang dikelola oleh BUMDes harus didukung oleh teknologi digitalisasi. Tujuan dari pengabdian ini untuk memberikan pendalaman terkait implementasi penggunaan aplikasi berbasis digitalisasi dalam menunjang operasional usaha BUMDes. Metode pelaksanaan pengabdian ini menggunakan sosialisasi tata kelola BUMDes, pendampingan penggunaan aplikasi yang dilakukan secara langsung dan terdapat monitoring dan evaluasi penggunaan aplikasi. Hasil pengabdian didapatkan peserta BUMDes yang terlibat sudah mulai mampu memahami penerapan penggunaan aplikasi. Pemanfaatan teknologi dapat menciptakan berbagai kemudahan dalam operasional usaha BUMDes. Kolaborasi antara akademisi, pemerintah, dan BUMDes juga diperlukan untuk mendukung adopsi teknologi secara menyeluruh di wilayah pedesaan.
Tekanan, Kesempatan dan Rasionalisasi: Tiga Pemicu dalam Praktik Manajemen Laba Wahyuni, Anggun Sri; Suci, Rama Gita
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8543

Abstract

The purpose of this study is to examine how earnings management is affected by financial stability, external pressure, financial targets, ineffective monitoring, and rationalization. The research sample consisted of 24 State-Owned Enterprises listed on the Indonesia Stock Exchange between 2020 and 2023. Sampling was carried out using purposive sampling. There were 60 business samples throughout the period 2020–2023. The analysis tool used multiple linear regression tests. The results of this study indicate that financial stability has an effect on earnings management, external pressure has no effect on earnings management, financial targets have an effect on earnings management, ineffective monitoring has no effect on earnings management, and rationalization has an effect on earnings management. This study suggests expanding the research population to find out research results in various sectors and even countries.
Apakah Pengungkapan Sustainability Report Berpengaruh Pada Kinerja Keuangan? Kasus Dari Bursa Efek Indonesia Violeta, Elice; Azmi, Zul; Suci, Rama Gita
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47475

Abstract

This study aims to analyze the effect of sustainability report disclosure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. The sustainability report is measured based on three main aspects—economic, environmental, and social—referring to the Global Reporting Initiative (GRI) standards. Financial performance is measured using Return on Assets (ROA), with secondary data obtained from annual reports and sustainability reports of companies over a specified period. This research adopts a quantitative approach using multiple linear regression analysis. The results indicate that, partially, only the environmental aspect has a significant effect on ROA, while the economic and social aspects do not show a significant effect. However, simultaneously, the three aspects of the sustainability report have a significant influence on financial performance. These findings suggest that companies demonstrating a strong commitment to environmental management tend to achieve better financial performance. This study provides important implications for companies in enhancing transparency and environmental responsibility.
Pengaruh Faktor Keuangan dan Faktor Non Keuangan Terhadap Opini Audit Going Concern Agustia Marshanda, Vera Tessa; Suci, Rama Gita; Fitriana, Nur
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3527

Abstract

The financial condition of a company can reveal its actual level of security, enabling users of financial statements to analyze its financial health and predict its future business continuity (going concern). This study aims to examine the effect of financial and non-financial factors on going concern audit opinions. This research is quantitative in nature. The population consists of 165 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling procedure employed purposive sampling, resulting in a final sample of 115 companies. The research variables include going concern audit opinion as the dependent variable and four independent variables: profitability, liquidity, audit tenure, and audit firm reputation. Data were collected through observation and documentation, using observation and documentation sheets as research instruments. Data analysis was conducted using multiple linear regression with SPSS 26. The findings indicate that profitability significantly influences going concern audit opinions. Liquidity, however, has no effect on going concern audit opinions. Meanwhile, audit tenure and audit firm reputation both have a significant effect on going concern audit opinions.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Agustia Marshanda, Vera Tessa Amelia, Roaina Ameliya, Ameliya Gita Anggraini , Fauziah Tiara Azhari, Intan Putri Azmi, Zul Azzahra, Sahira Chandra Mei, All Ouxtrisa Evi Marlina Evi Marlina, Evi Hasibuan, Rezki Purnama Sari Khansa, Jeslyn Faiza Ledi, Ledi Masrika Puspa, Desi Medikawati, Reny Mimelientesa Irman Mizan Asnawi, Mizan Muhammad Hidayat Murtaib, Agum Gita Nur Fitriana Pusvita, Hana R.Septian Armel Ramdani, Devinda Sari, Dian Puji Puspita Sarmila, Wingki Septian, Raja Septiana, Tian Setiawan, Rasyid Simon, Alex siti rodiah Sundayu, Niken Nindika Unik, Mitra Violeta, Elice Wahyuni, Anggun Sri