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Pengaruh Karakteristik Perusahaan Terhadap Tingkat Kelengkapan Sukarela Linda Yuliani Hutadjulu; Ulfah Rizky Muslimin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.51 KB) | DOI: 10.52062/jaked.v16i2.1937

Abstract

This research aims to obtain empirical evidence about effect of firm characteristics and profitability on the level of completeness of voluntary disclosure. Company characteristics consisting of company size, profitability, age of record and composition of the independent board of commissioners. Independent variables of this research are, firm size, profitability, age of record, and the composition of the independent board of commissioners, and the dependent variable is voluntary disclosure.This research use a quantitative approach with the research samples are financial sector companies and the consumer goods industry sector that listed on Indonesia Stock Exchange for the period 2020. Data analysis technique that used is multiple linear regression.The results of this research indicate that company size (Size), profitability, listing Age and proportion of the board of commissioners have no effect on the level of completeness the voluntary disclosure.
Pelatihan Literasi Keuangan Dan Investasi Bagi Masyarakat Kampung Warna-Warni Yoboi Yohanes Cores Seralurin; Ulfah Rizky Muslimin
The Community Engagement Journal Vol 5, No 2 (2022)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v5i2.2538

Abstract

This company performance analysis training using technical analysis with the number of participants about 50 persons, which all the participants are from Yoboi village and people around Sentani lake. This training are conducted with the Investment Gallery of Indonesia Stock Exchange, University of Cenderawasih to introduce stock investment in the capital market to the community or indigenous Papuans. Basic things about stock investment, the benefits and risks of stock investment, also training and mentoring for stock investment are the references in educational activities in the stock village. However, it must be acknowledged that there are technical obstacles such as adequate internet and cellphones, as well as understanding the use of applications which are serious problems. Therefore, training and mentoring are needed gradually, not only in theory, but also with direct practice
Literasi Pajak dan Keuangan: Optimalisasi Peningkatan Kompetensi UMKM di Jayapura Meinarni Asnawi; Ulfah Rizky Muslimin
The Community Engagement Journal Vol 5, No 1 (2022)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v5i1.2486

Abstract

This community service aims to provide knowledge about digitalization in the field of taxation and business for UMKM in Jayapura. The change in the business world towards the era of information technology is a progress that has been going on for approximately 10 years. The Covid-19 pandemic has made business activities change so fast and allowed all lines of business to develop, including UMKM sector. Introducing digitalization and taxes is important for UMKM to prepare themselves to develop their business potential. The process of financial recording and reporting, digital business design and the benefits of being a taxpayer are the main materials provided for UMKM. Public services are focused on three materials, namely tax digitalization literacy, financial digitalization literacy, and business digitalization. Tax literacy introduces UMKM to the benefits of taxes and the procedures also methods of becoming a taxpayer. Business literacy focuses on the introduction of information technology-based financial records and business digitalization. The participants of this service are UMKM in Jayapura City and Accounting students who are doing KKN and become UMKM companions. The teaching method is carried out online with 48 participants then the mentoring process is carried out by KKN students to ensure that the material presented can be applied in the efforts of UMKM members. Through learning methods that are delivered directly to experts in their fields and followed by a mentoring process, knowledge transfer occurs and UMKM can develop their businesses.
Struktur Kepemilikan Dan Pengungkapan Csr Dengan Kinerja Perusahaan Sebagai Pemoderasi Maria Apriyane Patty Maria; Elia Madatu Tandililing; Ulfah Rizky Muslimin
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2003

Abstract

Corporate Social Responsibility (CSR) telah menjadi fokus utama perusahaan-perusahaan di Indonesia, yang kini berlomba-lomba melaksanakannya dengan berbagai motivasi. Sebelumnya, perusahaan hanya berorientasi pada keuntungan (profit-oriented), namun sekarang mereka semakin memperhatikan aspek ekonomi, sosial, dan lingkungan. Komitmen perusahaan untuk berkontribusi dalam pembangunan nasional dengan mempertimbangkan aspek-aspek tersebut merupakan inti dari konsep CSR. Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan terhadap pengungkapan CSR serta apakah kinerja perusahaan memoderasi hubungan tersebut. Struktur kepemilikan diukur berdasarkan kepemilikan saham manajerial, institusional, dan publik, sementara kinerja perusahaan diukur dengan ROA. Data penelitian menggunakan metode penelitian kuantitatif, dimana laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (2020-2023), dengan 184 sampel yang dipilih melalui purposive sampling. Analisis dilakukan menggunakan regresi linier berganda, uji F, uji T, dan koefisien determinasi (R²). Hasilnya menunjukkan bahwa struktur kepemilikan secara simultan memengaruhi pengungkapan CSR, dan kinerja perusahaan memperkuat pengaruh struktur kepemilikan terhadap pengungkapan CSR