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All Journal Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas International Journal of Science and Society (IJSOC) Akurasi
Roy Prakoso
Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Sosialisasi Edukasi Literasi Keuangan Pasar Modal Bagi Masyarakat Kelurahan Srengseng Sawah Kecamatan Jagakarsa Jakarta Selatan Nana Nawasiah; Hotman Freddy; Roy Prakoso
SULUH: Jurnal Abdimas Vol 1 No 1 (2019): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i1.943

Abstract

Public awareness, interest and knowledge of the Capital Market is still very low. In an effort to introduce to the public related activities in the capital market, socialization activities are needed. Capital Market Socialization was carried out in the Srengseng Sawah Village District of Jagakarsa District, which was the first activity of capital market socialization. This capital market socialization is one of the education programs which is expected to increase public awareness and interest in the capital market, so that the number of investors in Indonesia can increase and the investment climate becomes better to improve the Indonesian economy. In addition, the community is getting smarter in investing their funds, and is expected to provide benefits for family welfare.
The Effect of Leverage and Good Corporate Governance on Sustainability Report Disclosure Susilawati; Sri Ambarwati; Roy Prakoso
International Journal of Science and Society Vol 4 No 4 (2022): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v4i4.553

Abstract

The objective of this study was to examine the impact of leverage and good corporate governance on the disclosure of a company's sustainability report. This study employs quantitative methods. This study utilizes secondary data, specifically annual reports and sustainability reports or Sustainability Reports of banking businesses listed in BUKU 2, both of which were listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2021. This study employed descriptive statistical tests, classical assumption tests including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, and hypothesis testing including coefficient of determination test, f test, and t-test. The analytical tool used in this study is the SPSS 2.6 application. The results of this study indicate that Leverage, the Number of Boards of Commissioners, and the Number of Audit Committees do not influence the disclosure of sustainability reports in the banking industry listed in BUKU 2. At the same time, the proportion of Independent Commissioners affects the disclosure of sustainability reports in the banking industry listed in BUKU 2. Furthermore, the results of simultaneous calculations show that the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), the Board of Commissioners, the Independent Board of Commissioners, the Audit Committee and Total Assets simultaneously (simultaneously) have a significant effect on the disclosure of the sustainability report as well as the regression equation used in this study is reliable.
Peran Kepemimpinan Digital Dalam Era Digital Riyanto Wujarso; Bayu Seno Pitoyo; Roy Prakoso
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 7 No 1 (2023): JISAMAR : February 2023
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i1.720

Abstract

Teknologi digital mendorong perubahan yang lebih eksponensial di semua industri. Oleh karena itu, menjadi masalah bagi perusahaan apabila tidak melakukan transformasi untuk mempertahankan bisnis mereka di masa depan. Organisasi perlu menemukan kembali strategi untuk mengatasi perubahan cepat di era digital. Tantangan terbesar bagi organisasi atau perusahaan adalah bagaimana memanfaatkan peluang disrupsi digital ini dengan mempercepat transformasi digital perusaahaan dengan dipimpin oleh kapabilitas kepemimpinan digital. Penelitian ini bertujuan untuk mengidentifikasi dan mendeskripsikan ide kepemimpinan digital. Dengan metode deskriptif kualitatif dengan pengumpulan data dengan tinjauan literatur makalah ini berusaha untuk mengidentifikasi konsep kepemimpinan digital; untuk menganalisis kemampuan ini dan dampaknya secara mendalam di era digital baru. Hasil penelitian menunjukkan kepemimpinan digital sangat penting bagi organisasi untuk bertahan di era digital baru dengan mengadaptasi dan mengubah strategi bisnis. Untuk mencapai tujuan bisnis dan berhasil mendorong transformasi bisnis digital, para pemimpin digital menggunakan dan meningkatkan aset digital perusahaan. Pemimpin digital memiliki kemampuan dan perspektif yang berbeda dibandingkan dengan pemimpin tradisional. Namun, banyak organisasi tidak memahami nilai pemimpin digital, yang menyebabkan kinerja buruk dan kegagalan yang tidak dapat diperbaiki. Kesimpulan dari penelitian ini kepemimpinan digital mempunyai peran yang kuat bagi kesuksesan dan produktivitas perusahaan di era digital dengan bertransformasi menjadi perusahaan digital dan menciptakan keunggulan kompetitif yang berkelanjutan.
Fraud teori, dan keterkaitan dengan bidang akuntansi, manajemen, ethical culture, audit dan tehnologi: Suatu studi literatur Sri Ambarwati; Susilawati Susilawati; Ameilia Damayanti; Roy Prakoso
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.1013

Abstract

This article delves into various theories about fraud and their development, explaining why the theory of fraud is both broad and constantly evolving. The method used in this research was a literature study, referencing the period since the beginning of the development of the Fraud theory. Each theory is criticized for giving way to new variables, making the most appropriate contribution to scientific development, and explaining fraud prevention practices in companies. Research on fraud has been widely carried out both abroad and in Indonesia. The findings from this literature study reveal that fraud is inseparable from ethics. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. Public interest statement Fraud is not solely related to management accounting but also involves behavioral accounting and psychological aspects, which should be integrated because fraud involves organizational and human behavior.
Pelatihan Pembukuan Usaha Bagi UMKM Kuliner Kebun Manggis Jakarta Lailah Fujianti; Petiana Indriati; Roy Prakoso; Agnes Mitra Bangun; Nabilah Khairany
SULUH: Jurnal Abdimas Vol 5 No 2 (2024): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i2.5527

Abstract

Abstrak Pengabdian ini bertujuan untuk meningkatkan kemampuan keahlian pembukuan bagi pelaku UMKM kuliner yang berlokasi Kelurahan Kebon Manggis Jakarta. Metode pelaksanaan pengabdian meliputi pembentukan tim pengabdian, identifikasi masalah atau kebutuhan masyarakat, penyusunan rencana pengabdian, kolaborasi pemerintah setempat, pelaksanaan kegiatan pengabdian, evaluasi hasil dari kegiatan pengabdian dan publikasi dan penyebarluasan. Pelaksanaan pengabdian dilaksanakan pada tanggal 19 Juli 2023 bertempat kantor pos yandu dengan alamatnya Jl. Kesatrian X RT 016 RW 003, Kelurahan Kebon Manggis, Kecamatan Matraman, Jakarta Timur 13150. Pengabdian ini diikuti 19 pelaku UMKM Kuliner Kebon Manggis. Dari evaluasi di ketahui tujuan pengabdian tercapai dengan adanya peningkatan keahlian mengenai pembukuan meningkat yang semula sebelum pelatihan rata-rata nilai 40 menjadi 60 setelah pelatihan. Kata Kunci : UMKM, Kuliner, Pembukuan, Kebon Manggis, Jakarta Abstract This service aims to enhance accounting skills for culinary MSMEs (Micro, Small, and Medium Enterprises) located in the Kebon Manggis neighborhood of Jakarta. The execution method of this service includes forming a service team, identifying community problems or needs, devising a service plan, collaborating with the local government, carrying out service activities, evaluating the results of the service activities, and publishing and disseminating the findings. The service was conducted on July 19, 2023, at the post office located at Jl. Kesatrian X RT 016 RW 003, Kebon Manggis Village, Matraman District, East Jakarta 13150. Nineteen culinary MSMEs from Kebon Manggis participated in this service. Through the evaluation, it was determined that the service's objectives were achieved, as there was an improvement in accounting skills. Prior to the training, the average score was 40, but after the training, it increased to 60. Keywords : MSMEs, Culinary, Bookkeeping, Kebon Manggis, Jakarta
Fraud teori, dan keterkaitan dengan bidang akuntansi, manajemen, ethical culture, audit dan tehnologi: Suatu studi literatur Sri Ambarwati; Susilawati Susilawati; Ameilia Damayanti; Roy Prakoso
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.1013

Abstract

This article delves into various theories about fraud and their development, explaining why the theory of fraud is both broad and constantly evolving. The method used in this research was a literature study, referencing the period since the beginning of the development of the Fraud theory. Each theory is criticized for giving way to new variables, making the most appropriate contribution to scientific development, and explaining fraud prevention practices in companies. Research on fraud has been widely carried out both abroad and in Indonesia. The findings from this literature study reveal that fraud is inseparable from ethics. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. Public interest statement Fraud is not solely related to management accounting but also involves behavioral accounting and psychological aspects, which should be integrated because fraud involves organizational and human behavior.
Co-Authors Agnes Mitra Bangun Ameilia Damayanti Hotman Freddy LAILAH FUJIANTI Nabilah Khairany Nawasiah, Nana Petiana Indriati Pitoyo, Bayu Seno Riyanto Wujarso Susilawati