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All Journal AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Amnesty: Jurnal Riset Perpajakan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Accounting and Finance Studies Melati: Jurnal Media Komunikasi Ilmu Ekonomi Abadi: Jurnal Ahmad Dahlan Mengabdi
Sulistyowati, Rina
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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Pengenalan Dasar Chromebook sebagai Digitalisasi Pembelajaran Qosim; Purwanti, Ika; Indira, Irma; Sulistyowati, Rina; Isfadia, Heny; Santoso, Slamet
Ahmad Dahlan Mengabdi Vol 2 No 1 (2023): ABADI: Jurnal Ahmad Dahlan Mengabdi Edisi Maret 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v2i1.87

Abstract

Penggunaan media pembelajaran digital menjadi salah satu pendekatan penting untuk meningkatkan efisiensi dan efektivitas proses belajar mengajar. SD Negeri 5 Kedungsari. Kecamatan Kembangbahu. Kabupaten Lamongan menunjukkan kesiapan dalam mengadopsi teknologi. khususnya melalui pemanfaatan Chromebook. Kegiatan pengabdian masyarakat ini bertujuan untuk mengedukasi guru dan siswa mengenai penggunaan Chromebook dalam kegiatan pembelajaran. Pengabdian dilaksanakan selama dua hari. pada 22–23 Agustus 2023. melalui tahapan survei. penyusunan materi. sosialisasi. hingga evaluasi. Modul pembelajaran yang disusun mencakup pengenalan. penggunaan. dan penerapan Chromebook. Hasil kegiatan menunjukkan antusiasme tinggi dari peserta. yang ditunjukkan melalui kesungguhan mereka dalam memahami dan mempraktikkan materi yang diberikan. Kegiatan ini diharapkan dapat menjadi langkah awal dalam penguatan literasi digital di lingkungan sekolah dasar.
FINANCIAL MANAGEMENT PLANNING OF MARGOMULYO VILLAGE FUNDS FROM THE PERSPECTIVE OF SAMIN TEACHINGS TO REALIZE SUSTAINABLE ACCOUNTABILITY Sulistyowati, Rina; Anggapratama, Reza; Rama Prasetya, Nanda
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4896

Abstract

This research aims to explore the Samin culture in relation to the planning and management of village funds in Margomulyo Village, from the perspective of Samin teachings, with the goal of achieving sustainable accountability. The research method employed in this study is a qualitative approach, utilizing a case study design. Data collection techniques include observation, interviews, and documentation. Meanwhile, the data analysis technique employs an interactive analysis model that encompasses data reduction, data presentation, and conclusion. Furthermore, data triangulation was used to validate the data. The results of the study show that the planning of village fund financial management, which includes deliberation to determine priority scales, community participation, preparation of village financial management planning (RPJMDes, ‘RKPDes, and ‘APBDes), planning mechanisms in village’ financial’ management, as well as transparency, has been implemented in accordance with Samin teachings. The implications of this study contribute to the body of knowledge in public sector accounting, and, practically, this research can serve as a reference for policy-making related to village fund management planning, based on local culture, specifically the Samin teachings. Implications Technologically, the research results can be utilized in designing a village information system based on local culture, for example, the APBDes dashboard, which includes the values of honesty (transparency), patience (deliberation process), and narimo (reward fairness), so that it is in line with the social character of the village.
Evolving Ownership Structures, CEO Tenure, and Their Impact on Company Value in Indonesia's Digital Economy Sulistyowati, Rina; Soewarno, Noorlailie
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.14448

Abstract

This study examines the effect of the relationship between ownership structure (institutional and managerial ownership) and company value mediated by CEO tenure in Indonesia. Sourced from the IDX (https://www.idx.co.id/), the data used are archive, or secondary, records. From 2019 to 2023, 91 service, trade, and investment firms were included in the sample that the researchers used. This investigation employs a quantitative methodology. Archival data, namely secondary data acquired from the IDX (https://www.idx.co.id), are used in this study. This study uses a sample of 154 financial statements from companies listed on the IDX between 2019 and 2023. These companies were listed on the IDX. Institutional ownership is unrelated to firm value, according to the test findings, however managerial ownership is inversely related. There is a positive correlation between CEO duration and company valuation and a negative correlation between CEO term and management ownership, according to the data. Managerial and institutional ownership of a company's value are not moderated by the length of time a chief executive officer is in office JEL Classification: G32, M14DOI: https://doi.org/10.26905/afr.v8i1.14448
Co-Authors Abda Abda Adianita, Happy Afifah, Ulul Agustino, Muhammad Rizqi Amalia Ramadhani, Mesra Anggapratama , Reza Arfamaini, Revi El Zikri Diaz Nur Widarta, Habibburrahman Fadilla, Esti Nur Firanka, Sofie Shalzabilla Meta Ika Purwanti Indira, Irma Isfadia, Heny Kustaji Meilia, Frizkana Mistri Ani Mugito, Mugito Noor, Fauzian Noorlailie Soewarno Prananda , Azhira Qosim Rachmad Bayu Kurniawan Rachman, Fikri Nur Rama Prasetya, Nanda Reza Anggapratama Rita Nataliawati Rohmah, Audy Zaelanty Slamet Santoso Tri Winarsih