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All Journal MODUS-Jurnal Ekonomi dan Bisnis ABDI EQUATOR Journal of Community Empowerment Journal of Business and Information System
Umbing, Golda Belladonna
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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EVALUASI PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA (STUDI PADA DESA RINGINHARJO KABUPATEN BANTUL) Umbing, Golda Belladonna; Halim, Abdul
ABDI EQUATOR Vol 1, No 1 (2021): ABDI EQUATOR: VOL 1, NO.1 , MARET 2021
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v1i1.45679

Abstract

This research aims to evaluate the reporting and accountability of village funds and to identify issues occurring during the reporting and accountability processes of village funds at Ringinharjo Village. This research is qualitative research applying the case study method. Compatibility between the reporting and accountability of village funds was evaluated by employing the percentage descriptive analysis method. The issues identified were investigated by interviewing the village officials, officials of governance division ofthe subdistrict, officials of village government division of the regency, and auditing inspectorates. Research results display a compatibility between the reporting and accountability with the percentage of 52.63% indicating that the arrangement of both reporting and accountability is categorized as less compatible with the applicable regulations. Problems existing in the reporting and accountability of village funds at Ringinharjo Village were caused by the number and capabilities of human resources of the activity management team the Village Management Team (TPK, Tim Pengelola Kegiatan); the short period between disbursement and reporting activities; the changing regulations, no standards in reporting, and minimum monitoring from both the inspectorate and regency due to many objects to monitor and limited amount of monitoring team.
Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba, dan Ukuran Perusahaan terhadap Kualitas Laba Febriani, Valentina Indria; Milala, Salsa Sirenia Br; Nurwahyuni, Tia; Yuniati, Ade; Umbing, Golda Belladonna
Modus Vol. 37 No. 2 (2025): VOL 37 NO 2 (2025)
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v37i2.10265

Abstract

Maximizing profits is the main goal of the company's operational activities. Profit is an important element in financial reports that is of concern to stakeholders for decision making. Investors and creditors make business decisions based on an assessment of financial statements, so if the quality of earnings is unreliable, stakeholders will lose interest in the company. This research raises the phenomenon of alleged financial report manipulation practices that occurred at PT Envy Technologies Indonesia Tbk in 2019. In the 2019 financial report, a jump in revenue was recorded from 80.35 billion in 2018 to 188.58 billion. As a result, the Indonesian Stock Exchange (BEI) took the decision to temporarily suspend trading in the company's shares starting December 1, 2020. This research was conducted with the aim of exploring the extent to which investment opportunity sets, profit growth and company size influence earnings quality. The objects of our research are companies operating in the food and beverage sub-sector and listed on the IDX in the period 2021 to 2023. The sampling technique used was purposive sampling, of which there were 56 companies over three years. Data processing was carried out using SPSS software version 26 with descriptive statistical analysis methods, classical assumption testing, and hypothesis testing through multiple regression analysis using the coefficient of determination (R²) and t-test. Research findings show that investment opportunity sets, profit growth, and company size have a negative impact on earnings quality. Keywords: investment opportunity set; profit growth; company size; earnings quality. Memaksimalkan laba merupakan tujuan utama dari aktivitas operasional perusahaan. Laba menjadi salah satu elemen penting dalam laporan keuangan yang menjadi perhatian para pemangku kepentingan dalam pengambilan keputusan bisnis. Investor maupun kreditor akan membuat keputusan berdasarkan penilaian terhadap laporan keuangan perusahaan. Oleh karena itu, apabila kualitas laba tidak dapat diandalkan, pemangku kepentingan akan kehilangan minat terhadap perusahaan tersebut. Penelitian ini mengangkat fenomena dugaan praktik manipulasi laporan keuangan yang terjadi di PT Envy Technologies Indonesia Tbk pada tahun 2019. Pada laporan keuangan tahun 2019, tercatat lonjakan pendapatan dari Rp80,35 miliar di tahun 2018 menjadi Rp188,58 miliar. Akibatnya, Bursa Efek Indonesia (BEI) mengambil keputusan untuk menghentikan sementara perdagangan saham perusahaan tersebut mulai tanggal 1 Desember 2020. Penelitian ini dilakukan dengan tujuan untuk mengeksplorasi sejauh mana set kesempatan investasi, pertumbuhan laba, dan ukuran perusahaan memengaruhi kualitas laba. Objek penelitian ini adalah perusahaan yang bergerak di sub-sektor makanan dan minuman dan terdaftar di BEI pada rentang tahun 2021 hingga 2023. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dimana sebanyak 56 perusahaan selama tiga tahun dan menghasilkan 168 data. Pengolahan data dilakukan menggunakan perangkat lunak SPSS versi 26 dengan metode analisis statistik deskriptif, pengujian asumsi klasik, serta pengujian hipotesis melalui analisis regresi berganda dengan menggunakan koefisien determinasi (R²) dan uji t (t-test). Temuan penelitian menunjukkan bahwa set kesempatan investasi, pertumbuhan laba, dan ukuran perusahaan berdampak negatif terhadap kualitas laba. Kata kunci: set kesempatan investasi; pertumbuhan laba; ukuran perusahaan; kualitas laba.
ESG performance, green banking disclosure and firm value: Empirical evidence in Indonesia Umbing, Golda Belladonna; Yuniati, Ade; Wardani, Sabila Kusuma
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.257

Abstract

This research aims to examine the effect of ESG performance and green banking diclosure on firm value. The research was conducted on conventional banking companies listed on the Indonesia Stock Exchange from 2021-2022. The independent variables used in this research are green banking performance and ESG performance. The dependent variable used in this research is company value. The control variables used are company size and audit quality. The data used in this research was obtained through the ESGI Dataset. Determination of the regression model using panel data was carried out through the Chow test and Hausman test. The results shows that the environment score variable has a positive effect on company value, while the other three variables, namely social score, governance score and green banking disclosure have no effect on company value. This implies that investors in the banking sector have not fully focused on the ESG and green banking disclosure dimensions in decision making.
PENGUATAN LITERASI KEUANGAN DAN EDUKASI INVESTASI BAGI SISWA GENERASI Z SMA NEGERI 4 PALANGKA RAYA Umbing, Golda Belladonna; Mentari, Theresia; Octaviani, Theresia; Maithy, Sifera Patricia; Oktafia, Rifka
Journal of Community Empowerment Vol 4, No 3 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i3.36344

Abstract

ABSTRAKLayanan digital dan kemajuan teknologi telah merevolusi cara bertransaksi sehingga lebih cepat dan praktis, khususnya bagi Generasi Z (Gen Z). Meski demikian, laju inklusi keuangan kerap tidak sejalan dengan peningkatan literasi keuangan. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan memperkuat pemahaman Gen Z tentang pentingnya literasi keuangan serta kesadaran berinvestasi secara aman. Kegiatan difokuskan pada siswa-siswi SMA Negeri 4 Palangka Raya, mengacu pada data Kalimantan Tengah yang menunjukkan kesenjangan nyata antara Indeks Inklusi Keuangan (74,80%) dan Indeks Literasi Keuangan (37,01%). Kesenjangan ini menandakan akses terhadap produk keuangan belum dibarengi pengetahuan yang memadai. Permasalahan di mitra mencakup rendahnya pemahaman literasi keuangan dasar, pencegahan penipuan e-money, serta minimnya minat investasi jangka panjang. Metode yang digunakan meliputi pelatihan interaktif, diskusi kelompok, dan penyediaan Buku Saku Literasi Keuangan dan Investasi sebagai materi ajar berkelanjutan. Hasil evaluasi positif: respons peserta sangat baik, dan lebih dari 90% siswa menyatakan materi mudah dipahami dan relevan. Disimpulkan bahwa terjadi peningkatan signifikan dalam kesadaran dan pemahaman Gen Z terkait perencanaan keuangan, pengelolaan pengeluaran, serta pengenalan instrumen investasi yang legal. Keywords: Literasi, keuangan, investasi, dan Gen Z ABSTRACTDigital services and technological advances have revolutionized transactions, making them faster and more practical, especially for Generation Z (Gen Z). However, the pace of financial inclusion often does not keep pace with improvements in financial literacy. This Community Service Program (PKM) aims to strengthen Gen Z’s understanding of the importance of financial literacy and awareness of safe investing. The activities focus on students of SMA Negeri 4 Palangka Raya, referring to data from Central Kalimantan that show a clear gap between the Financial Inclusion Index (74.80%) and the Financial Literacy Index (37.01%). This gap indicates that access to financial products is not accompanied by adequate knowledge. Partner issues include low understanding of basic financial literacy, prevention of e-money fraud, and limited interest in long-term investing. The methods used include interactive training, group discussions, and the provision of a Pocket Book on Financial Literacy and Investment as ongoing teaching material. Evaluation results were positive: participant responses were very good, and more than 90% of students stated that the material was easy to understand and relevant. It is concluded that there was a significant increase in Gen Z’s awareness and understanding of financial planning, expense management, and recognition of legitimate investment instruments. Keywords: Literacy, finance, investment, and Gen Z.
Co-Authors A Halim Febriani, Valentina Indria Maithy, Sifera Patricia Mentari, Theresia Milala, Salsa Sirenia Br Nurwahyuni, Tia Octaviani, Theresia Oktafia, Rifka Wardani, Sabila Kusuma Yuniati, Ade