Claim Missing Document
Check
Articles

Found 14 Documents
Search

The Effect of Capital Structure, Financial Literacy on Financial Reporting Efficiency Mediated by Technology Adoption in the Telecommunications Industry in Indonesia Iskandar, Deni
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.657

Abstract

This study investigates the interrelationships between capital structure, financial literacy, technology adoption, and financial reporting efficiency in the telecommunications industry in Indonesia. A quantitative research approach is adopted, utilizing structural equation modeling with data collected from telecommunications companies. Descriptive statistics, measurement model assessment, and structural model assessment are conducted to analyze the data. The results indicate significant direct effects of capital structure, financial literacy, and technology adoption on financial reporting efficiency. Furthermore, technology adoption mediates the relationships between capital structure, financial literacy, and financial reporting efficiency. These findings provide valuable insights for telecommunications companies, policymakers, regulators, investors, and industry practitioners, emphasizing the importance of optimizing capital structure, enhancing financial literacy, and leveraging advanced technologies to improve reporting practices and foster transparency and accountability within the sector.
Yoghurt and Fennel Leaves Extract Based Liquid Soap Production Workshop at Al Ilyas Arjasari Boarding School In Bandung Rum, Ira Adiyati; Sulaeman, Agus; Santoso, Rahmat; Dhiani, Yanni; Marliani, Lia; Iskandar, Deni
Inaba of Community Services Journal Vol. 3 No. 2 (2024): Volume 3 No. 2, December 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i2.384

Abstract

The Boarding School partner has many students but the habit of washing their hands before eating is not accompanied by washing with soap. This is a concern because washing with soap ensures the disappearance of pathogenic microbes. Teaching the importance of washing hands with soap before meals aims to raise awareness about the benefits of maintaining hygiene and supplementary nutrition could improve health. We trained the pupils in the Boarding School to make liquid hand-washing soap and yoghurt to stimulate a hygienic lifestyle, provide in-house supplementary nutrition, and gain economic benefit from the products. The hygienic lifestyle knowledge was delivered through a presentation in an open-class setting, while soap and yoghurt production skills were taught by an in-hand workshop, followed by post-monitoring for both activities. The yoghurt was produced by fermentation, and the soap was made by formulating a macerate of fennel leaf extracted into hand-washing soap. The pupils’ knowledge of hygienic lifestyles improved with an average score of 68 to 90.
Financial Literacy and Inclusion for Millennial UMKM Owners In West Jakarta Lumbantobing, Rudolf; DR Tampubolon, Lambok; Iskandar, Deni; Desy Purnama, Eka; Frederica, Diana
International Journal Of Community Service Vol. 2 No. 3 (2022): August 2022 (Indonesia - Malaysia - Kamboja)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i3.66

Abstract

The results of the Bank Indonesia survey show that there is still a low number of households that have savings accounts in banks. In addition, the number of households that can access loans at banks is also still very low. One of the problems that exist due to lack of financial knowledge so that not many people understand how to access loans in banks. For an entrepreneur or micro, small and medium enterprises are needed financial litersasi in order to easily get business capital from the bank. The purpose of this community service activity is to provide additional insight into how to plan and manage finances so that micro, small and medium enterprises, especially in West Jakarta, increase. The method of implementation of community service activities consists of three stages, namely preparation, implementation, evaluation and follow-up. The results of this activity provide solutions for Micro, Small and medium enterprises in West Jakarta on how to conduct comprehensive financial planning and management, analyze financial statements, and maintain cash flow position by identifying sources of cash receipts and expenditures.
Perlukah Asuransi Diungkapkan? Tinjauan Regulasi dan Praktik Akuntansi dalam Pelaporan Keuangan Iskandar, Deni
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 02 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i02.2194

Abstract

Penelitian ini mengkaji kebutuhan pengungkapan asuransi dalam pelaporan keuangan di Indonesia, dengan menggunakan analisis yuridis normatif untuk menganalisis kerangka regulasi dan praktik akuntansi. Keselarasan PSAK 74 (Kontrak Asuransi) Indonesia dengan standar internasional seperti IFRS 17 dianalisis, beserta tantangan implementasi standar tersebut dalam konteks lokal. Temuan menunjukkan bahwa meskipun kerangka regulasi kuat dan mendorong transparansi, tantangan praktis seperti keterbatasan sumber daya, penegakan regulasi, dan kesadaran pemangku kepentingan menghambat implementasi yang efektif. Studi ini menyimpulkan bahwa meningkatkan inisiatif pembangunan kapasitas, menyederhanakan proses kepatuhan, dan memperkuat penegakan regulasi merupakan langkah kritis untuk mencapai praktik pengungkapan yang lebih baik. Selain itu, pengungkapan asuransi yang lebih baik memperkuat kepercayaan pemangku kepentingan, meningkatkan transparansi industri, dan mendorong disiplin pasar, sehingga berkontribusi pada pengembangan sektor keuangan Indonesia yang berkelanjutan.