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All Journal Measurement : Jurnal Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Journal of Economics and Business Aseanomics Jurnal Inovasi Penelitian Eksos COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Penamas: Journal of Community Service Jurnal Ilmiah Pengabdian dan Inovasi JURNAL ABDIMAS PLJ Kapuas Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Yohanes Adi Nugroho
Politeknik Negeri Pontianak
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nugroho, Yohanes Adi; Widodo, Agus; Cahyowati, Anik
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.926

Abstract

The aim of this research is to look for the influence of Environmental, Social, Governance (ESG) on financial performance (ROA), the influence of Environmental, Social, Governance (EGS) on Company value (Tobin) as well as the influence of Environmental, Social, Governance (ESG) and financial performance ( ROA) on company value (Tobin). Using a sample of public companies listed on the Indonesia Stock Exchange in 2023. The sample was selected based on purposive sampling criteria and obtained a total sample of 66 companies that reported Environmental, Social, Governance (ESG) in 2023. This research also used a control variable, namely Size ( Total Assets) and Leverage. The analytical tool used is multiple regression using SPSS version 25. The research results show that there is no influence between ESG and financial performance (ROA) with a sig value. 0.264. ESG has no effect on company value (Tobin) with sig. 0.396. ESG and financial performance (ROA) have no effect on company value (Tobin) sig. 0.417 and 0.879.
PENGARUH FINANCIAL LITERACY, LIFE STYLE, DAN SELF-PSYCHOLOGY TERHADAP MINAT MENABUNG ZILLENNIALS Rukmi, Murti Puspita; Nugroho, Yohanes Adi; Sari, Wida Arindya; Rayhan, Irvan
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.6945

Abstract

Penelitian ini bertujuan untuk melihat pengaruh financial literacy, life style dan self psychology terhadap minat menabung Zillennials. Metode penelitian yang diterapkan dalam penelitian ini adalah survei eksplanatori dengan pendekatan kuantitatif. Sampel yang diambil sebanyak 300 mahasiswa merupakan hasil rumusan slovin dari total populasi sebanyak 826 mahasiswa program studi D4 Akuntansi Politeknik Negeri Pontianak. Data yang diperoleh diolah dengan bantuan aplikasi SmartPLS 3.0 dengan pendekatan Partial Least Square-Structural Equation Modelling (PLS-SEM). Hasil penelitian menunjukkan bahwa literasi keuangan, gaya hidup dan psikologi diri berpengaruh terhadap minat menabung Zillennials. Hal ini ditunjukkan melalui hasil uji t pada variabel literasi keuangan sebesar 0,200, gaya hidup sebesar 0,291 dan psikologi diri sebesar 0,409 dengan p-value sebesar 0,000 pada taraf signifikansi 5%.
PELATIHAN MANAJEMEN KEUANGAN DAN AKUNTANSI SEDERHANA UNTUK UMKM DALAM UPAYA MENCEGAH FINANCIAL FAILURE DI KABUPATEN SANGGAU Saputra, Edi; Nugroho, Yohanes Adi; Toliang, Ermina; Maulana, Arief Rio; Ilham, Syarif Muhammad; Hadi, Vanesha Astri; Pamungkas, Whilis Aziz Panji; Anam, Muhammad Khairul
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v5i2.7248

Abstract

ABSTRACT This community service program was initiated in response to the low financial management and accounting skills among Micro, Small, and Medium Enterprises (MSMEs). The activity aimed to enhance financial literacy and management competence of MSME entrepreneurs under the guidance of Rumah BUMN Sanggau to prevent financial failure. The program was implemented using a participatory and practice-based training approach, which consisted of three main stages: preparation (coordination and module development), implementation (interactive lectures, group discussions, and financial recording simulations), and evaluation (conducted through pre-test and post-test to measure learning outcomes). The results showed a significant improvement in participants’ understanding, with 95% able to identify their business financial position, 90% able to plan profits realistically, and all participants successfully separating personal and business finances. These findings indicate that practice-based training is effective in strengthening basic accounting skills and financial discipline among MSMEs. Through more systematic financial management, assisted MSMEs are expected to enhance business resilience and competitiveness sustainably. Program continuity will be supported through regular mentoring by Rumah BUMN to ensure consistent implementation of proper financial recording practices. ABSTRAK Program pengabdian kepada masyarakat ini dilatarbelakangi oleh rendahnya kemampuan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam mengelola keuangan dan menyusun laporan akuntansi sederhana. Kegiatan ini bertujuan untuk meningkatkan literasi serta keterampilan pengelolaan keuangan pelaku UMKM binaan Rumah BUMN Sanggau agar mampu mencegah kegagalan finansial. Program ini dilaksanakan dengan menerapkan pendekatan partisipatif dan metode pelatihan berbasis praktik, yang mencakup tiga tahapan utama: persiapan (meliputi koordinasi dan penyusunan modul), pelaksanaan (meliputi kegiatan ceramah interaktif, diskusi kelompok, serta simulasi pencatatan keuangan sederhana), dan evaluasi (melalui pelaksanaan pre-test dan post-test untuk mengukur hasil pelatihan). Hasil pelaksanaan kegiatan memperlihatkan peningkatan yang signifikan dalam pemahaman peserta, di mana 95% peserta mampu mengidentifikasi posisi keuangan usahanya, 90% mampu menyusun perencanaan laba secara realistis, dan seluruh peserta telah berhasil memisahkan antara keuangan pribadi dan keuangan usaha. Temuan ini mengindikasikan bahwa pendekatan pelatihan berbasis praktik efektif dalam memperkuat kemampuan akuntansi dasar dan disiplin finansial pelaku UMKM. Dengan penerapan manajemen keuangan yang lebih sistematis, UMKM binaan diharapkan mampu meningkatkan ketahanan usaha dan daya saing secara berkelanjutan. Keberlanjutan program akan didukung melalui pendampingan rutin oleh Rumah BUMN untuk memastikan konsistensi penerapan pencatatan keuangan yang baik.
Workshop Penggunaan Aplikasi SPSS Pada Penelitian Big Data Bidang Akuntansi di Kota Pontianak Indriani, Ika Kurnia; Prasetyo, Henri; Soraya; Mahyus; Cahyowati, Anik; Widodo, Agus; Rukmi, Murti Puspita; Nugroho, Yohanes Adi; Cahyowati, Perdhiansyah; Nur, Uray M.
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 3 No. 3 (2025): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v3i3.564

Abstract

Improving the quality of accounting research in Pontianak City could be done by increasing students' ability to process big data and operate SPSS applications. The increasingly massive development of technology provides convenience in obtaining entity financial information. The quality of financial information will determine stakeholder policies in the future. The ability of accounting students to process financial data will be an added value in the world of work. This workshop was conducted using two methods; delivering materials and mentoring in practicums. Participants who attended this activity numbered 51 people from accounting students of DIII, DIV, S1, and S2 study programs from Pontianak State Polytechnic and Tanjungpura University. The results achieved from this workshop were increased knowledge and skills of participants in applying the SPSS program for big data processing. At the same time, it produces the ability to identify data types, input data, and process data to interpret SPSS output in the form of descriptions.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KELOMPOK PKK KECAMATAN KAPUAS KABUPATEN SANGGAU Pratiwi, Nia; Nugroho, Yohanes Adi; Saputra, Edi; Sastrawan, Rahman; Hendreo, Chornolius; Toliang, Ermina; Ilham, Syarif Muhammad; Maulana, Arief Rio
JURNAL ABDIMAS PLJ Vol. 3 No. 2 (2023): JURNAL ABDIMAS PLJ, Desember 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v3i2.954

Abstract

The community service activity was initiated by the Accounting Department's PPM team after coordinating with the head of the PKK (Family Welfare Empowerment Program) team in the Kapuas sub-district of Sanggau Regency in August 2023. The coordination and survey results with the head of the PKK team revealed that there had been no previous involvement of the Community Service (PPM) team from the Accounting D-3 Study Program at the PSDKU POLNEP Campus in Sanggau Regency, providing financial report training to the PKK group in the Kapuas sub-district of Sanggau Regency. The PKK group also demonstrated a lack of understanding in the field of accounting and financial reporting. Their level of understanding regarding accounting and financial reports was low, making it difficult for village and neighborhood leaders to compile and explain these financial reports. The solution proposed by the Accounting Department's PPM team to address the issues faced by their partners was to conduct financial report training for the PKK group in the Kapuas sub-district of Sanggau Regency. Through this training, the PKK group would be equipped with knowledge and skills in accounting and financial reporting, particularly in the preparation of financial reports. After identifying the partner's problems, the Accounting Department's PPM team prepared a module for financial report preparation, conducted the training, provided assistance, evaluated the process, and prepared activity implementation reports in the form of a proposal, progress report, and final PPM report. This training took place on Monday, September 11, 2023, at the Kapuas sub-district office hall in Sanggau Regency, with 62 participants from the PKK groups. The training activity went smoothly and was executed as intended, starting at 8:00 AM until completion. Consequently, this training could assist the PKK groups in enhancing their understanding of accounting record-keeping and the accounting processes in preparing financial reports. This activity resulted in mandatory outputs published in an article in the Pontianak Post newspaper on Wednesday, September 13, 2023. Keywords: Accounting, Financial Reporting, PKK Group
Pelatihan Digital Marketing dalam Upaya Meningkatkan Pemasaran Produk Umkm Masyarakat Di Kabupaten : Pengabdian Toliang, Ermina; Edi Saputra; Syarif Muhammad Ilham; Arief Rio Maulana; Yohanes Adi Nugroho; Nia Pratiwi; Rahman Sastrawan; Chornolius Hendreo; Yani Riyani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3566

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) binaan Rumah BUMN Sanggau dalam memanfaatkan digital marketing sebagai strategi pemasaran produk. Permasalahan utama yang dihadapi mitra adalah keterbatasan pemahaman dan kemampuan dalam menggunakan media sosial serta marketplace sebagai sarana promosi usaha. Metode pelaksanaan kegiatan meliputi ceramah, praktik langsung pembuatan akun media sosial usaha (Facebook, Instagram, dan TikTok), serta Focus Group Discussion (FGD) untuk berbagi pengalaman dan merumuskan strategi pemasaran digital yang efektif. Evaluasi dilakukan melalui pre-test dan post-test guna mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pengetahuan dan keterampilan peserta sebesar 91% setelah mengikuti pelatihan. Peserta mampu membuat akun bisnis, menyusun konten promosi yang menarik, dan mengelola pemasaran digital secara mandiri. Dengan demikian, pelatihan ini berhasil meningkatkan kapasitas dan daya saing UMKM di era digital serta memperluas jangkauan pasar produk lokal.
Efektivitas Dewan Komisaris dalam Memoderasi Hubungan Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba Manik, Triva Maria; Nugroho, Yohanes Adi; Patria, Andika
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2847

Abstract

The aim of this study is to show the impact of financial difficulties and bussines scale on profit management, by including measurements on the commission’s board as a moderation variable. Abuse in financial reporting that occurs in several companies is the background for the significance of this research, from the context of corporate transparency and accountability in Indonesia. This research was conducted in the food and drink industry for the period 2022–2024 listed on the IDX. There were 95 populations and 105 selected samples. This study uses Eviews 12 and Moderated Regression Analysis (MRA) software. Analysis of data was performed using regression analysis of  panel data utilizing a common effect model (CEM) approach. The research results indicated that financial difficulties, firm size, and commissioners’ board lacked a major impact on profit control method. Furthermore, the size of commissioners’ board has also been shown not to play a role as a moderator on financial difficulties and the company size towards profit management. These findings suggest that the quantity of members of the commissioners’ board, the extent of the firm's assets, and financial pressures are not the main determinants in managers' decisions to manipulate profits. The assessment makes an important contribution to strengthening corporate governance standards and accounting practices, along with a source for investors and regulators in assessing aspects that impact the dependability and precision of financial statements.
Co-Authors Agus Widodo Anam, M. Khairul Anik Cahyowati ARIEF RIO MAULANA B2092151009, PERDHIANSYAH Cahyowati, Anik Cahyowati, Perdhiansyah Desty Wana Edi Saputra Edi Saputra Fiorintari Fiorintari Fiorintari, Fiorintari Fiorintari, Fioritari Hadi, Vanesha Astri Hendreo, Chornolius Ika Kurnia Indriani Ilham, Syarif Muhammad Indriani, Ika Kurnia Lestari, Melati Pramudita Mahyus Mahyus, Mahyus Melati Pramudita Lestari Merry Triani Murti Puspita Rukmi Nia Pratiwi Nia Pratiwi Nur, Uray M. Pamungkas, Whilis Aziz Panji PATRIA, ANDIKA Prasetyo, Henri Pratiwi, Wilka Rahman Sastrawan B51109060 Rayhan, Irvan Sari, Arindya Sari, Wida Arindya Soraya Soraya Soraya Syarif Muhammad Ilham Toliang, Ermina Triva Maria Manik Wana, Desty Wida Arindya Sari Wida Arindya Sari Yani Riyani Yani Riyani Yuliana, Elsa Sari