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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Abdimas Mandiri
Ming Chen
Universitas Katolik Musi Charitas
Economics, Econometrics & Finance Education Social Sciences

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Menelisik Minat UMKM Menerapkan Pembukuan Menggunakan Theory Of Planned Behavior Ming Chen; Andrew Gunawan; Heriyanto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1593

Abstract

This research was conducted to explore the root of the problem that causes micro-entrepreneurs to want or not to carry out bookkeeping. Bookkeeping itself is the foundation of an effort to record income and expenses in a period. Bookkeeping is the basic foundation for providing accounting information to micro and small scale businesses, especially for decision making, so it is interesting to study. This research will be conducted on micro-enterprises in the city of Palembang, bearing in mind that there are still many micro-enterprises that have not kept bookkeeping. The sample selection technique in this study used a purposive sampling method. This study uses SPSS 23. The results in this study are that behavior has no effect on interest, subjective norms and behavioral control have a positive effect on the interest of MSME actors in the city of Palembang.
Tinjauan Luas Pengungkapan Corporate Social Responsibility (CSR) : Tata Kelola, Struktur Kepemilikan, dan Kinerja Perusahaan Ming Chen; andrew gunawan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2762

Abstract

This study investigates the extent of Corporate Social Responsibility (CSR) disclosure among banking companies in Indonesia, focusing on the influence of corporate governance (proxied by the proportion of independent commissioners), ownership structure (foreign ownership), and firm performance (return on assets). The research is grounded in stakeholder theory and information asymmetry theory, which argue that effective governance and transparency serve to legitimize a firm's actions in the eyes of stakeholders. The sample consists of Indonesian banking firms listed on the Indonesia Stock Exchange (IDX) during 2020–2023, selected using purposive sampling. Using panel data regression with the Random Effect Model (REM), the findings reveal that none of the three independent variables independent commissioners, foreign ownership, and profitability have a statistically significant effect on CSR disclosure levels. These results suggest that the expected positive relationships between governance, ownership, and performance with CSR disclosure may not apply uniformly in the banking sector. Institutional pressures, short-term investor orientation, and symbolic compliance may account for these inconsistencies. The study highlights the need for more comprehensive governance mechanisms and stakeholder engagement strategies to enhance CSR disclosure practices in Indonesian banks.
Digital Entrepreneurship Literacy Through Online Selling Training at SMK Xaverius Palembang Fransiska Soejono; Ming Chen; Agatha Septianna S.R; Andrew Gunawan; Yukie Jocelyn
Jurnal Abdimas Mandiri Vol. 10 No. 2 (2026): On Progress
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v10i2.7385

Abstract

Digital transformation has reshaped how products are promoted, sold, and trusted, creating new opportunities for vocational students to become young entrepreneurs. However, the partner school reported limited student understanding of entrepreneurship practices supported by e-commerce and digital platforms. This community service program aimed to strengthen digital entrepreneurship literacy through structured online selling training at SMK Xaverius Palembang. The activity was conducted on 3 September 2025 using lectures, video-based learning, and simulations. Program evaluation used a 10-item multiple-choice questionnaire covering core competencies such as online selling concepts, marketplace knowledge, digital marketing, product photography, customer service, target market, branding, and performance indicators. Descriptive analysis was applied to summarize correct and incorrect responses. The results from 131 respondents showed an overall correct-response rate of 96.4%. Perfect scores (100%) were achieved on items related to the definition of online selling, identifying popular marketplaces, and the importance of product photos. The lowest percentages of correct responses were recorded for items concerning the advantages of online selling and the concept of target markets, both at 85.5%. These findings describe participants’ understanding of online selling topics at the end of the activity. Follow-up sessions should emphasize segmentation, positioning, and customer value communication to support sustainable digital entrepreneurship
Co-Authors andrew gunawan Andrew Gunawan Fransiska Soejono Heriyanto Sri Ratnasari, Agatha Septianna Yukie Jocelyn