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All Journal EKSPANSI ACCOUNTHIK : Journal of Accounting and Finance Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Difusi Indonesian Journal of Economics and Management Management Science Research Journal Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Sinergi Abdimas: Jurnal Pengabdian Masyarakat
Endah Dwi Kusumastuti, Endah Dwi
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Penerapan Inovasi Proses dan Pemasaran melalui Keselarasan Strategi Bisnis pada UMKM Kabupaten Bandung Barat Putri Dewi Purnama; Tri Setyowati; Wahyu Rafdinal; Rahma Nadzila Muhammad; Endah Dwi Kusumastuti
Sinergi Abdimas Jurnal Pengabdian Masyarakat Vol 3 No 2 (2024): Sinergi Abdimas Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi & Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/siabdi.v3i2.13077

Abstract

The community service activities aim to encourage micro, small and medium enterprises (MSMEs) in West Bandung Regency to increase their sales through the implementation of process and marketing innovations. The implementation of this innovation is also carried out by paying attention to the alignment of business strategy. This is implemented to create increased profits through the implementation of innovation and increased sales. The training participants were 32 MSME actors from representatives of 16 sub-districts in West Bandung Regency. The training material for these activities is the application of process innovation and marketing innovation, which includes the application of accounting and bookkeeping theory by processing journal entries, processing ledgers, and preparing financial reports through the SIAPIK application; application of material for determining cost of goods sold (COGS) and practice of calculating COGS; managing business assets; and application of digital marketing materials. Training and mentoring methods, as well as practical simulations are used in this activity. Practical simulation consists of financial recording and bookkeeping, as well as calculating the cost of goods sold (COGS). Meanwhile, data collection for activity uses interviews and questionnaires. Questionnaire data were analyzed using qualitative and quantitative approaches. Evaluation of the completion of this activity is assessing whether there is an increase in competency before and after the training, and assessing the practice of working on questions in the training, as well as the results of mentoring by creating MSME profiles, accounting and bookkeeping records, as well as COGS calculations. Evaluation measurements activity is carried out by giving questionnaires to participants to assess the implementation of activities which include elements of resource persons and training materials. The result of this activity is an increase in participants' understanding of the training theory presented by the presenters.
Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Harga Saham Perusahaan Batubara yang Terdaftar di BEI Periode 2020-2024 Fauziah Nadya Alfreda Gunawan; Arry Irawan; Endah Dwi Kusumastuti; Annas Rahmat Ramadhani
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6548

Abstract

This study discusses the effect of CSR and profitability on the stock prices of coal companies on the IDX for the period 2020–2024. The issue raised is the increasing attention to the environmental impact of mining activities and how companies respond to it through sustainability disclosure. The purpose of the study is to analyze the relationship between CSR, profitability, and stock prices in sectors that have high environmental risks. The method used is a quantitative approach with secondary data from annual and sustainability reports, as well as logistic regression analysis using Eviews. The sample was determined through purposive sampling and produced 35 sample data. The results of the study show that CSR has a negative insignificant effect, profitability has a positive significant effect, and both have a simultaneous effect on stock prices, indicating that investors continue to consider aspects of sustainability and financial performance, especially in sectors with large environmental impacts.
Pengaruh Desentralisasi Fiskal Dan Transparansi Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pemerintah Tahun 2023-2025 (Studi Pada Organisasi Perangkat Daerah Kota Bandung) Neng Puspa Permata; Endah Dwi Kusumastuti
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7239

Abstract

This study aims to analyze the effect of fiscal decentralization and financial reporting transparency on the quality of local government financial statements in Regional Apparatus Organizations (OPD) of the Bandung City Government. This study employed a quantitative method with an associative approach. The population consisted of 30 OPDs during the 2023–2025 period, resulting in 90 observations. Secondary data were collected from Budget Realization Reports, Local Government Financial Statements, and supporting documents. Data were analyzed using ordinal logistic regression with IBM SPSS Statistics. The results indicate that fiscal decentralization has no significant effect on the quality of local government financial statements. Financial reporting transparency also has no significant effect on financial statement quality. Simultaneously, both variables do not significantly affect the quality of local government financial statements. These findings indicate that financial statement quality may be influenced by other factors, such as human resource competence, the effectiveness of the Government Internal Control System (SPIP), compliance with Government Accounting Standards (SAP), and public financial governance.
Co-Authors Aceng Gima Sugiama Afriady, Arif Ageng Gumelar Albert Albert Anisa Gerhani Putri Annas Rahmat Ramadhani Anny Suryani Arry Irawan Arry Irawan, Arry Arwan Gunawan Dewi Apipah, Wulan Diandra Oliviani Almandita Dinda Novitasari Emia Eunike Violine Ginting Fauziah Nadya Alfreda Gunawan Fiesty Utami Fitriani, Nisa Gandi Gilang Ramadhan Guruh Ardana Hasbi Assidiki Mauluddi Hastuti Hastuti Hastuti Hastuti Imas Sukmawati Ishak, Jouzar Farouq Ita Susanti Iwan Setiawan Muhammad, Rahma Nadzila Mulyandani, Vina citra Mulyandani, Vina Citra Mulyandani Neng Puspa Permata Noorsyah Adi Noer Ridha Novianty, Ira Nugraha, Arie Apriadi Nur Fitri, Aryanti Priyatiningsih, Katharina Purnama, Putri Dewi Putra, Sugih Sutrisno Putri Dewi Purnama Rahma Nadzila Muhammad Rahma Nazila Muhammad Refy Amalia Putri Rina Nurmalina Risnala Auliya Ruhana, Nafisah Sembiring, Etti Ernita Setiawan Setiawan Setyowati, Tri Suji Abdullah Saleh Supriatna, Iyeh Suwondo, Sulistia Tri Setyowati Triyana, Erfi Usivianti Latifah Humairah Wahyu Rafdinal Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti