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PKM Peningkatan Kompetensi Guru SMK Dalam Bidang Komputer Akuntansi Nayang Helmayunita; Vanica Serly; Helga Nuri Honesty
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.147 KB) | DOI: 10.24036/wra.v7i2.106935

Abstract

The MYOB and Spreadsheet program is an accounting program taught at the Vocational Business and Management. Both of these programs are test material on the Expertise Competency Test. But with the development of technology, there are several other programs that need to be mastered by the students, which is accurate accounting program. Accurate programs have been widely used by companies in managing finances. For the reason, the Vocational School of Business and Management should answer the challenges of the times by introducing this program as additional expertise for their students. From this problem, the Computer Accounting training program for Vocational School Business and Management teachers is needed as an effort to improve teacher understanding and competence. The training programs are: Spreadsheets, and Accurate. This training is given to teachers of Vocational Business and Management in the Kabupaten Pesisir Selatan. This area was chosen because, vocational teachers in the South of West Sumatra have difficulty accessing competency and science development training. Implementation of these activities take place from 4-7 September 2019. The implementation is done in three stages, namely the stages of exposure of the material, the integrated exercise phases and stages of evaluation. At the end of the activity it was found that there was an increase in the understanding of the participants regarding the concept of computer accounting with a value level of understanding that could be achieved was 80%. As for understanding the practice of preparing financial statements using an accounting program, participants can complete cases with a completion rate of 86.20% for the accurate program, and 93.10% for the spreadsheet. Furthermore, the improvement in teacher competency is expected to be transferred to students and reflected in the value of the Skills Competency Examination and the acceptance of graduates in the world of work.Keywords: Competence, accourate, spreadsheet, excel
Pengelolaan Keuangan Dan Digital Marketing: Strategi Meningkatkan Perekonomian Nagari Bayua Kecamatan Tanjung Raya Kabupaten Agam Helga Nuri Honesty; Astra Prima Budiarti; Jefriyanto Jefriyanto; Fiola Finomia Honesty; Mayar Afriyenti; Hari Setia Putra
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i2.8827

Abstract

Volume penjualan UMKM Nagari Bayua masih terbilang sangat kecil. Pelaku UMKM belum bisa menyatakan kos dan laba yang mereka peroleh. Mereka hanya menghitung jumlah penjualan dan pengeluaran. Belum ada pemisahan antara aset usaha dengan aset pribadi. Disisi lain, kurangnya volume penjualan dan laba UMKM Nagari Bayua disebabkan oleh kurangnya promosi (marketing). Oleh karena itu, UMKM membutuhkan pemahaman pengelolaan keuangan yang baik dan workshop pemanfaatan teknologi informasi dalam bentuk digital marketing. Metode yang digunakan dalam PKM ini adalah memberikan pelatihan kepada UMKM Nagari Bayua dengan dua pendekatan: (1)metode ceramah dan diskusi, (2) metode demonstrasi. Pemberian pelatihan mengenai pengelolaan keuangan terkait akuntansi diberikan dengan tujuan pelaku UMKM dapat merencanakan target-target keuangan usaha kedepannya dan pelatihan digital marketing dengan tujuan pengembangan usaha berbasis teknologi pada UMKM. Hasil dari kegiatan ini menunjukkan bahwa pelatihan yang diikuti oleh peserta telah memberikan peningkatan penambahan pemahaman bagi peserta pelatihan sebesar 83,75% dari yang sebelumnya hanya 47%.
Pengaruh Environmental, Social, Governance (ESG) Disclosure, dan Kinerja Keuangan Terhadap Return Saham Rani Putri; Fiola Finomia Honesty; Helga Nuri Honesty
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1990

Abstract

This study aims to examine the impact of environmental, social, and governance (ESG) disclosure and financial performance on stock returns. This research employs a quantitative approach. The research subjects are mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sample was selected using purposive sampling. The research sample obtained was 96 for a four-year research period. The data analysis employed in this study is multiple linear regression, conducted using SPSS version 26. The results of this study indicate that Environmental disclosure, Social disclosure, Governcance disclosure and return on assets do not have a significant influence on stock returns. Earnings per share has a positive influence on stock returns. This research contributes to the advancement of knowledge and insights in the field of accounting, as well as the factors influencing stock returns in the mining sector.future research should expand population and sample sizes beyond mining sector companies. Utilizing comprehensive ESG databases (e.g., MSCI ESG Ratings, Sustainalytics) and analizing additional factors like industry growth and company size to moderate ESG – return relationships is recommended