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THE IMPACT OF GOVERNANCE EFFECTIVENESS AND COMPANY SIZE ON ENVIRONMENTAL PERFORMANCE Sofia, Irma Paramita
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p76-85

Abstract

In making rational decisions, investors need complete, accurate, and timely information. Companies can disclose information such as the implementation of good corporate governance, financial performance, and sustainability report. This research aims to obtain evidence that good corporate governance and corporate size have an effect on environmental performance. We use sustainability reporting disclosure as a proxy for the environmental achievement of the company. This study indicates that (1) good corporate governance has no effects on environmental performance; (2) corporate size has no effects on sustainability report disclosure.  
WHAT ARE THE IMPORTANT FACTORS TO IMPROVING ECONOMIC PERFORMANCE? EVIDENCE FORM MANUFACTURING INDUSTRY Arry Eksandy; Irma Paramita Sofia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1414

Abstract

The purpose of this study is to determine the influence of tangible assets, supply chain management, and superior performance on economic performance in manufacturing companies in Indonesia. The research time period used is 3 years, namely the period 2016-2018. The sampling technique uses purposive sampling technique. Based on the established criteria obtained 33 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that superior performance has a significant positive effect on economic performance. Tangible assets and supply chain management have no effect on economic performance.
Pembelajaran Interaktif Akuntansi Berbasis Accounting Business Games (ABG) pada Siswa Lektris Indonesia 2 Dwianika, Agustine; Nurhidayah, Fitriyah; Sofia, Irma Paramita; Dewi, Novy Silvia
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.10183

Abstract

Akuntansi merupakan kegiatan jasa yang memberikan informasi bagi pihak yang berkepentingan. Salah satu alasan pentingnya informasi akuntansi, yaitu untuk digunakan sebagai bahan pengambilan keputusan ekonomi bagi pihak yang memerlukan. Akuntansi tidak hanya diperlukan oleh perusahaan yang bersifat bisnis, tetapi diperlukan juga oleh pihak yang secara individual, pemerintahan, organisasi social, organisasi kemasyarakatan maupun organisasi politik. Bagi generasi muda tidak terkecuali siswa sekolah menengah atas, memahami akuntansi menjadi bekal yang bagus untuk dapat mudah beradaptasi dengan tantangan bisnis global. Sekolah Menengah Kejuruan (SMK) Lektris Indonesia 2 menjadi salah satu sekolah yang potensial untuk dilakukan pelatihan akuntansi dengan optimalisasi pembelajaran interaktif ABG dengan target siswa kelas 12. Hasil dari pelatihan ini memperlihatkan bahwa peserta antusias mengikuti kegiatan dan merasakan peningkatan pengetahuan akuntansi dengan menyenangkan dan mengharapakan kegiatan serupa dapat berkelanjutan.
Kegiatan Accounting Goes to School Pada Sekolah SMKS Letris Sofia, Irma Paramita; Pratama, Farhan Ady
Multidisiplin Pengabdian Kepada Masyarakat Vol. 5 No. 01 (2026): Multidisiplin Pengabdian Kepada Masyarakat, January-March 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman dan literasi akuntansi peserta didik sekolah menengah kejuruan sebagai bekal menghadapi tantangan dunia pendidikan lanjutan dan dunia kerja. Permasalahan utama yang dihadapi mitra adalah keterbatasan pemahaman konsep dasar akuntansi serta rendahnya kemampuan penerapan dalam konteks kehidupan nyata. Metode pelaksanaan kegiatan meliputi penyampaian materi secara partisipatif, diskusi interaktif, simulasi kasus sederhana, serta pendampingan praktik pencatatan keuangan. Kegiatan dilaksanakan secara kolaboratif antara tim pengabdian dan pihak sekolah sebagai mitra. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta didik terhadap konsep dasar akuntansi serta kemampuan mengaitkan materi dengan pengelolaan keuangan sederhana. Peserta juga menunjukkan antusiasme dan keterlibatan aktif selama proses pembelajaran. Kegiatan ini diharapkan dapat berkontribusi dalam penguatan kompetensi vokasi serta mendukung kesiapan peserta didik menghadapi tantangan ekonomi dan profesional di masa mendatang.
Cash Flow Prediction System of PT Gudang Garam Using ERP-Integrated LSTM Novandi, Muhammad Ananta Arya; Nurhaida, Ida; Sofia, Irma Paramita; Nurhidayah, Fitriyah
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1235

Abstract

Enterprise Resource Planning (ERP) applications such as Odoo generally do not have predictive analytics capabilities for time series data and are limited to recording historical financial data. The limitations of ERP systems make companies dependent on traditional statistical models such as ARIMA, which often fail to capture complex non-linear patterns in financial data. However, the ability to accurately predict cash flow is crucial for strategic financial management in companies. This study aims to develop and evaluate a predictive model using a Long Short-Term Memory (LSTM) approach that is accurate and integrated into Odoo ERP. The research method includes designing a microservices architecture with FastAPI as a bridge between Odoo ERP, the predictive model, and prediction graph visualization. The LSTM model is evaluated by comparing it with the ARIMA model using 3,740 Daily cash flow data, with evaluation metrics MAE, MAPE, R2. System testing will use Black Box Testing and White Box Testing. The research results show that LSTM significantly outperforms the ARIMA model with an R2 evaluation of 0.8801 and an accuracy of 96.62%. The system testing results also yielded positive outcomes as the integration architecture runs stably and functionally. This research contributes by providing an Odoo ERP system that has predictive analysis capabilities with interactive graphical visualizations through Grafana, which helps companies make decisions effectively.