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Pendampingan Penyusunan Laporan Keuangan Menggunakan Aplikasi SIAPIK Ferica Christinawati Putri
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 1 No. 2 (2021): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v1i2.1886

Abstract

Laporan keuangan merupakan dokumen yang sangat penting untuk kegiatan UMKM. Laporan keuangan disusun untuk memberikan informasi keuangan mengenai kondisi keuangan UMKM. Dokumen laporan keuangan juga digunakan untuk pengajuan permohonan modal. Seiring dengan perkembangan teknologi informasi, penyusunan laporan keuangan saat ini bisa dilakukan dengan cara yang praktis dengan menggunakan aplikasi pada smartphone yaitu aplikasi Si APIK. Si APIK memberikan kemudahan dalam hal mencatat setiap transaksi dan menghasilkan laporan keuangan berupa Neraca, Perubahan Modal, dan Laporan Laba Rugi. Kegiatan ini bertujuan untuk memberikan pendampingan penggunaan Aplikasi Si APIK untuk menghasilkan laporan keuangan untuk budidaya udang pada CV. Nuri Benur Surabaya di Kota Tarakan. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini terdiri dari survey, observasi dan pelaksanaan kegiatan sosialisasi. Hasil dari kegiatan pengabdian masyarakat ini adalah peningkatan pengetahuan pemilik usaha mengenai pentingnya penyusunan laporan keuangan untuk operasional usaha dan meningkatnya kemampuan mencatat transaksi yang dapat menghasilkan laporan keuangan berupa Neraca, Laba Rugi dan Laporan Arus Kas pada CV. Nuri Benur Surabaya.
Corporate Profitability as a Driver of Sustainability: Insights from Emerging Market Mohamad Nur Utomo; Nursia Nursia; Kaujan Kaujan; Ferica Christinawati Putri; Nunung Nurhasanah
International Journal of Business, Management and Economics Vol. 7 No. 3 (2026): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v7i3.3513

Abstract

This study analyses the relationship between corporate financial characteristics, geopolitical risk, organizational complexity, and corporate sustainability. Specifically, this study examines the effect of leverage and sales growth on profitability, the effect of profitability on sustainability, the moderating role of geopolitical risk, and the mediating role of organizational complexity. The study uses a quantitative approach with secondary data and is analysed using partial least squares-based structural equation modelling (PLS-SEM). Model evaluation is conducted through goodness-of-fit testing, collinearity, and structural path significance. The results show that leverage has a positive and significant effect on profitability, while sales growth has no significant effect. Profitability has a positive effect on sustainability, but this effect weakens significantly in conditions of high geopolitical risk. Organizational complexity has a positive effect on sustainability, but does not mediate the relationship between profitability and sustainability because profitability does not have a positive effect on organizational complexity. These findings confirm that the relationship between financial performance and sustainability is contextual and influenced by external factors. This study contributes by integrating geopolitical risk and organizational complexity in explaining the dynamics of the relationship between financial performance and corporate sustainability.
A Bibliometric Analysis of Research Trends on Blockchain in Finance: Insights into Transparency, Security, and Collaboration Networks Yohanna Thresia Nainggolan; Bella Lisa Permatasari; Muh. Irfandy Azis; Irawati HM; Ferica Christinawati Putri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2306

Abstract

Introduction: Blockchain technology has emerged as a transformative innovation in the financial sector by enhancing transparency, security, and operational efficiency. As academic interest in blockchain applications continues to grow, understanding the development, structure, and direction of research in this field has become increasingly important. Novelty: Although previous studies have examined blockchain broadly, limited research has specifically mapped the intellectual structure, thematic evolution, and collaboration patterns of blockchain research in finance, particularly regarding transparency and security. To address this gap, the present study provides a comprehensive bibliometric mapping of blockchain research in finance from the perspectives of transparency and security. Methods: This study applies a bibliometric analysis approach to 256 Scopus-indexed publications related to blockchain in finance. Data were analyzed using the Bibliometrix package in R to examine annual scientific production, keyword co-occurrence, thematic development, historiographic structure, and collaboration networks among authors, institutions, and countries. Results: The findings reveal a significant increase in blockchain-related publications, particularly after 2021, indicating growing scholarly attention. Major research themes include blockchain foundations, security and privacy, decentralized finance, regulation, and cross-sector applications. The analysis also demonstrates increasingly interconnected global collaboration networks led by several productive countries. Conclusion: Overall, the findings indicate that blockchain has become an increasingly prominent research domain within financial studies. This study contributes by providing a comprehensive mapping of research trends and offering insights for future studies and policy development related to transparency and security in digital financial systems.