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All Journal To Maega: Jurnal Pengabdian Masyarakat Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Shanti Lysandra
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Religion Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Analisis Rasio Keuangan dan Laporan Corporate Social Responsibility Perusahaan Go Public di Indonesia Yuana Mandagie; Rafrini Amyulianthy; Shanti Lysandra; Ari Pratiwi
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 02 (2018)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2018.005.02.12

Abstract

ABSTRACT Many factors that influence Corporate Social Responsibility (CSR) disclosure from a company.Therefore, the purpose of this research is to know about the influence of profitability ratios, company size ratios, and leverage ratios to CSR reports on mining companies and manufacturing companies of basic and chemical industry sectors listed in Indonesia Stock Exchange for the 2016 period. This research is a quantitative research that uses 56 companies listed in BEI in 2016 as purposively selected samples. The results of the study found that financial ratios of profitability proxied with Net Profit Margin (NPM)and leverage proxied on Debt to Equity Ratio (DER) partially did not affect the disclosure of CSR. While company size has effect on CSR disclosure. ABSTRAK Banyak faktor yang memengaruhi pengungkapan Corporate Social Responsibility (CSR) dari suatu perusahaan. Oleh karena itu, tujuan penelitian tentang analisis rasio keuangan dan laporan CSR perusahaan go public di Indonesia adalah untuk mengetahui tentang pengaruh rasio profitabilitas, rasio ukuran perusahaan, dan rasio leverageterhadap laporan CSR pada perusahaan pertambangan dan perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2016. Penelitian ini merupakan penelitian kuantitatif yang menggunakan 56 perusahaan yang terdaftar di BEI pada tahun2016 sebagai sampel yang terpilih secara purposive.Hasil penelitian ditemukan bahwa rasio keuangan profitabilitas yang diproksikan dengan Net Profit Margin (NPM)dan leverage yang diproksikan pada Debt to Equity Ratio (DER) secara parsial tidak berpengaruh terhadap pengungkapan CSR. Sedangkan ukuran perusahaan berpengaruh terhadap pengungkapan CSR. JEL Classification: M14, Q56
Pelatihan Pembukuan Usaha Berbasis Aplikasi bagi Pelaku Usaha UMKM di Kecamatan Pamulihan Sumedang Lailah Fujianti; Indra Satria; Shanti Lysandra
To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 1 (2024): Februari 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v7i1.2067

Abstract

Pengabdian masyarakat dilaksanakan pada hari selasa tanggal 14 Juni 2022,  bertempat di Gedung Negara Jalan Prabu Geusan Ulun No. 36, Regol Wetan, Sumedang Selatan, Jawa Barat. Peserta  28 orang terdiri dari pelaku usaha UMKM. Metode pengabdian dimulai dengan survey awal, persiapan pelatihan, pelatihan pembukuan berbasis aplikasi dan evaluasi pelaksanaan pengabdian.  Evaluasi dilakukan dengan memberikan pertanyaan  bagaimana kemampuan anda dalam pembukuan usaha sebelum pelatihan dan bagaimana kemapuan anda setelah dilakukan pelatihan. Jawaban harus bentuk score angka 10- 100. Hasil evaluasi menunjukkan rata-rata  tingkat kepuasan 4,31 dan pemahaman pembukuan meningkat dari rata-rata  41,79  sebelum pelatihan, meningkat menjadi  rata-rata 77,85  setelah pelatihan pembukuan. Kegiatan selanjutnya yang dibutuhkan adalah melakukan pendampingan pembukuan. 
PROFITABILITAS, GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY: PENGARUHNYA TERHADAP NILAI PERUSAHAAN PADA INDEKS KOMPAS100 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Nadira Farafelita Hasmiralda; Shanti Lysandra; Nelyumna
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i2.5789

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, green accounting, dan corporate social responsibility terhadap nilai perusahaan. Penelitian yang digunakan merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan pada indeks Kompas100 di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel berdasarkan metode purposive sampling dengan jumlah sampel 16 perusahaan. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, green accounting tidak berpengaruh terhadap nilai perusahaan, serta corporate social responsibility berpengaruh terhadap nilai perusahaan. Kata Kunci: Profitabilitas, Green Accounting, Corporate Social Responsibility, Nilai Perusahaan ABSTRACT This study aims to analyze the effect of profitability, green accounting, and corporate social responsibility on firm value. The research used is a quantitative descriptive research. The population in this study are companies on the Kompas100 index on the Indonesia Stock Exchange in 2020-2022. The sampling technique is based on purposive sampling method with a total sample of 16 companies. Testing the hypothesis using multiple linear regression analysis with the Eviews 12 application. The results showed that profitability has an effect on firm value, green accounting has no effect on firm value, and corporate social responsibility has an effect on firm value. Keywords: Profitability, Green Accounting, Corporate Social Responsibility, Firm Value
CAPACITY BUILDING OF MSMES THROUGH SIMPLE BOOKKEEPING EDUCATION IN KEBON MANGGIS VILLAGE, JAKARTA Indupurnahayu, Indupurnahayu; Shanti Lysandra
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 10 No. 1 (2026): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v10i1.3204

Abstract

This community service activity aims to increase the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Kebon Manggis Village, Jakarta, in understanding and implementing structured simple business bookkeeping. The main problems faced by MSMEs in the region include the lack of understanding of basic accounting, the absence of separation between personal and business cash, and the absence of systematic transaction recording. Activities are carried out in the form of counseling, interactive discussions, and bookkeeping practices through case studies facilitated by lecturers and students. Evaluation through pre-test and post-test showed a significant improvement in understanding, with the average post-test score increasing from 3.54 to 4.5. These findings confirm that practice-based education methods are effective in improving participants' financial literacy and bookkeeping skills. Overall, this activity contributes to improving the financial governance of Kebon Manggis MSMEs and strengthens their ability to develop their businesses and access formal financing in a more professional manner.
Co-Authors Ari Pratiwi Indra Satria Indupurnahayu Lailah Fujianti Nadira Farafelita Hasmiralda Nelyumna Rafrini Amyulianthy Yuana Mandagie