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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Journal of Economic, Public, and Accounting (JEPA) Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi dan Keuangan Indonesia Jurnal Atma Inovasia Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi Kontemporer Jurnal Akuntansi
Meythi, Meythi
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Tak Mau Menyerah, Ibu-Ibu Warga Desa Jatiendah Belajar Editing Video dengan Capcut Ratnadewi, Ratnadewi; Pasodung, Aikho; Andrianto, Heri; Yapinus, Pin Panji; Meythi, Meythi
Jurnal Atma Inovasia Vol. 5 No. 6 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i6.11418

Abstract

Residents of RT 5, RW 3, Jatiendah Village, mostly earn as construction workers, open stalls, and sell food. The women in Jatiendah Village, who are primarily housewives dependent on their husband's income, they want to sell food. Limited income and small business capital make it difficult for them to rent a place to sell. High rental costs create an imbalance between income and expenses, ultimately causing their capital to dwindle as they incur losses. The problem that occurs is their inability to create video content to promote their sales. The purpose of this activity is to provide training for the women of Jatiendah Village on how to create video content using the CapCut application. The method used is Asset Based Community Development (ABCD) which develops the ability to make videos. As a result, the women were very enthusiastic about learning the new things. The conclusion of this activity is that Jatiendah villagers benefit from knowledge after being given training in video making and video editing with Capcut. Abstrak— Warga RT 5, RW 3, Desa Jatiendah, sebagian besar berpenghasilan sebagai pekerja bangunan, membuka warung, dan menjual makanan. Untuk ibu-ibu warga desa Jatiendah yang kebanyakan ibu rumah tangga dan bergantung pada penghasilan suaminya, membuat mereka ingin berjualan makanan. Penghasilan yang terbatas dan modal usaha yang kecil membuat mereka kesulitan untuk menyewa tempat berjualan. Sewa tempat yang mahal membuat pemasukan dan pengeluaran menjadi tidak seimbang. Akhirnya modal habis karena mereka merugi. Permasalahan yang terjadi adalah ketidak mampuan mereka untuk membuat konten video untuk mempromosikan jualannya. Tujuan kegiatan di sini adalah memberi pelatihan kepada ibu-ibu warga desa Jatiendah untuk membuat konten video dengan aplikasi Capcut. Metode yang digunakan adalah Asset Based Community Development (ABCD) yang mengembangkan kemampuan membuat video. Hasilnya ibu-ibu sangat antusias belajar hal baru yang mereka dapatkan. Simpulan dari kegiatan ini warga desa Jatiendah mendapat manfaat pengetahuan setelah diberi pelatihan pembuatan video dan editing video dengan Capcut.    
Corporate Valuation: The Impact of Dividend Governance Interaction with Earnings Performance as a Moderator: English Ethelind, Euclea Theda; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2854

Abstract

This paper explores the impact of dividend governance interactions on firms' value and focuses on the moderating effect of Earnings Performance. This study includes government owned banks and national commercial banks quoted in the Indonesia Stock Exchange. This study extends the prior research by investigating the interrelationship among dividend governance interactions, Earnings Performance, and company value. The Price Book Value (PBV) is an empirical discourse of the company book value and the dividend governance interaction is tested for the Dividend Payout Ratio (DPR). The analysis is based on data from the Refinitiv Eikon platform. ROE can act as an indicator of financial performance. A cross sectional analysis of the comparison of government and private banks was done. The findings indicate that dividend governance interaction is more pronounced in government banks compared to private banks. This is a validation of how it is in the environment, how the environment works and what properties it has.
Does Gender Inclusivity Strengthen the ESG-Financial Performance Nexus? Evidence from Indonesian Public Companies Pardosi, Cynthia Stephani; Martusa, Riki; Meythi, Meythi; Rapina, Rapina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2997

Abstract

The foundation for this study is provided by the growing number of organizations using ESG, the emphasis on sustainability, and the gender inclusivity in governance issue. Using Gender Inclusivity in Governance (GIG) as a moderating variable, this study investigates the relationship between firm financial performance and Environment, Social, and Governance (ESG) performance scores. This study population consists of 948 businesses listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, based on data from Refinitiv Eikon.  Purposive sampling was used to pick the sample, and 44 companies that revealed their ESG scores during that time were selected. According to the study's use of Moderated Regression Analysis (MRA), there is a favorable correlation between ESG scores and corporate financial performance. The association between ESG scores and financial performance, however, is not significantly moderated by the Gender Inclusivity in Governance (GIG). Given that other businesses are seen to be able to improve their financial performance and investor reputation, these findings can be used as guideline for stakeholders to prioritize ESG. The findings of this study will serve as a foundation for further research into additional factors that affect the financial performance of firms and their ESG rankings. This study contributes to ESG literature in emerging markets by providing empirical evidence that gender inclusivity in governance does not necessarily strengthen the ESG–financial performance relationship in Indonesia, highlighting the presence of symbolic governance practices.
Company Traits, Skilled Human Capital, And Digital Accounting Shape The Quality Of MSME’s Financial Reports Reynard Tandayu; Rapina; Meythi; Riki Martusa; Kenswary, Dhea
Journal of Economic, Public, and Accounting (JEPA) Vol 8 No 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.5282

Abstract

Laporan keuangan yang berkualitas sangat penting untuk menunjang keberlangsungan usaha dan memberikan informasi usaha kepada pihak yang membutuhkan. Di Indonesia, Usaha Mikro Kecil Menengah (UMKM) memegang peranan penting dalam membuka lapangan kerja dan juga menyumbang produk domestik bruto (PDB) terbesar. Maka dari itu, dibutuhkan UMKM yang sehat dan dapat terus berkembang agar dapat mendorong perekonomian Indonesia ke level yang lebih baik. Dalam mendukung berkembangnya UMKM dibutuhkan laporan keuangan yang berkualitas tinggi. Tujuan penelitian ini yaitu untuk mengetahui seberapa besar umur usaha, ukuran usaha, kompetensi sumber daya manusia dan akuntansi digital dalam meningkatkan kualitas pelaporan keuangan UMKM. Populasi dalam penelitian ini yaitu UMKM yang ada di Kota Bandung dengan pengambilan sampel dilakukan secara simple random sampling sebanyak 98 UMKM. Pengumpulan data dilakukan dengan menyebarkan kuesioner dan melakukan wawancara. Penelitian ini menggunakan SEM PLS sebagai alat analisis. Hasil penelitian mengungkapkan bahwa kompetensi sumber daya manusia berpengaruh terhadap kualitas pelaporan keuangan, sedangkan umur usaha, ukuran usaha dan akuntansi digital belum berdampak terhadap kualitas pelaporan keuangan UMKM.
Co-Authors Alexander, Ferdinand Morin Alwi, Fachri Ariesa Pandanwangi Asher, Steven Aurora Angela Bailao, Dedi Anderias Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya S Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan, Erwan Ethelind, Euclea Theda Ferdinand Morin Alexander Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Heri Andrianto Joni Joni Joni Joni Kenswary, Dhea Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Mariana Mathilda Michael Michael Michael Michael Mulyadi Mulyadi Oktavianti Oktavianti Pardosi, Cynthia Stephani Pasodung, Aikho Permata, Nurul Intawaty Pin Panji Yapinus, Pin Panji Puji Astuti Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Ratnadewi, Ratnadewi Reynard Tandayu Riki Martusa Riyanto, Naomi Fani Rosida Tiurma Manurung Santy Setiawan Sasmitapura, Angga Se Tin Sheffie Teresa Tanison, Nindy Yasmin F., Rahajeng Yolla Margaretha Zaniarti, Sri