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All Journal Rengganis Jurnal Pengabdian Masyarakat Pattimura Proceeding : Conference of Science and Technology West Science Business and Management
Sari, Syarifah Ratih Kartika
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Agriculture, Biological Sciences & Forestry Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Materials Science & Nanotechnology Mathematics Physics Social Sciences

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Pendampingan Penyusunan Laporan Keuangan dan Pelaporan Pajak pada Perkumpulan Petani Porang Indonesia (Peporindo) Sari, Syarifah Ratih Kartika; Rochman, Fatchur; Purnomo, Herry
Rengganis Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): November 2025
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v5i2.510

Abstract

Pelaksanaan Pengabdian Kepada Masyarakat ini ditujukan kepada Perkumpulan Petani Porang Indonesia (Peporindo) yang memiliki kendala belum memiliki sumber daya yang memadai dalam penyusunan laporan keuangan dan pelaporan pajak, serta software yang mendukung dalam administrasi pelaporan keuangan. Tujuan program Pengabdian Kepada Masyarakat ini adalah meningkatkan pengetahuan dalam pengelolaan keuangan kepada Pengurus Peporindo dalam penyusunan akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) secara terkomputerisasi menggunakan Microsoft Excel. Solusi yang ditawarkan adalah implementasi penyusunan laporan keuangan terstruktur sesuai SAK EMKM secara terkomputerisasi berbasis Microsoft Excel serta pelatihan peyusunan dokumen dan peningkatan pemahaman terhadap kewajiban pelaporan pajak. Metode yang digunakan adalah pendampingan guna meningkatkan pemahaman, pengetahuan dan kemampuan praktik akuntansi dalam menyusun Laporan Keuangan serta peningkatan terkait pelaporan SPT tahunan. Hasil dari program Pengabdian Kepada Masyarakat ini antara lain memberikan peningkatan pengetahuan dalam pengelolaan keuangan secara baik dan benar kepada Pengurus Peporindo dalam penyusunan akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) secara terkomputerisasi menggunakan Microsoft Excel serta pelatihan peyusunan dokumen dan peningkatan pemahaman terhadap kewajiban pelaporan pajak.
A Qualitative Study in Indonesia Comparing the Institutional and Socio-Economic Roles of Banking and Cooperatives Aribowo, Wira Ganet; Sari, Syarifah Ratih Kartika
West Science Business and Management Vol. 3 No. 03 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i03.2004

Abstract

The goal of this qualitative study is to compare the roles, operational structures, and socioeconomic contributions of banks and savings and loans cooperatives in Indonesia. Both entities are strategically responsible for supporting the national financial system, especially in providing financial services to the lower middle class. This study uses a case study approach and in-depth interviews with managers of banks and cooperatives in three different areas. The study also found that banks are better at following the law and running their businesses efficiently, while cooperatives are better at building social ties and community-based economic empowerment. However, management and professionalism is a big problem for cooperatives. The results of this study say that to strengthen an inclusive and sustainable financial system in Indonesia, the commercial banking approach and the cooperative social approach must work together.
Does GCG Structure Create Value? Evidence from Indonesia’s Food and Beverage Sector Dewi, Aisyah Kartika; Sari, Syarifah Ratih Kartika; Wildaniyati, Arini
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p1-14

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms and profitability on company value, with GCG as a structurally measured governance mechanism and profitability as the main indicator of financial performance. Unlike the normative approach, which assumes that GCG structures automatically increase company value, this study treats GCG as a formal mechanism whose effectiveness needs to be tested empirically. The research sample consists of companies in the food and beverage sub-sector listed on the IDX during the 2022–2024 period, resulting in 222 observations. Company value is proxied using Tobin's Q, while GCG mechanisms are measured through the number of board members, independent commissioners, directors, and audit committees. Profitability is proxied by Return on Assets (ROA). The analysis was conducted using multiple linear regression to test the associative relationship. The results show that profitability has a significant positive effect on company value, while most structural GCG mechanisms do not show a consistent positive effect, and some even show a negative relationship. These findings indicate that the formal structure of GCG has limitations in explaining company value, and that the market responds more to financial performance than to normative assumptions about the effectiveness of governance
Co-Authors Aribowo, Wira Ganet Dewi, Aisyah Kartika Fatchur Rochman Herry Purnomo Wildaniyati, Arini