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All Journal International Journal of Public Budgeting, Accounting and Finance Jurnal Pengabdian kepada Masyarakat Nusantara
Rosalia, Vicky
Universitas Sumatera Utara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FACTORS AFFECTING FIRM VALUE IN BANKING FIRM IN INDONESIA Rosalia, Vicky
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of this research was to examine and analyze the Effect of Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality on Company Values. This study also examined the effect of Profitability in moderating the relationship between Corporate Governance and Corporate Value. This research is causative research. The population in this research are banking companies listed on the Indonesia Stock Exchange in the period 2015-2017 with 43 companies. The sampling technique used was purposive sampling based on certain criteria. Based on these criteria, a sample of 41 companies with 3 years of observation was obtained so that the total sample number was 123. Based on data research by using multiple linear regression analysis and residual test for moderating variables. The results of the research show that Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality have an effect on the Company's Value simultaneously. While partially Institutional Ownership, Audit Committee, and Audit Quality have a significant effect on Company Value, while the Independence of the Board of Commissioners does not significantly influence the Company's Value. For the moderating variable, Profitability is not able to moderate the relationship of Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality towards Corporate Values.
Pelatihan Penggunaan Aplikasi Komputer Akuntansi Untuk Guru dan Siswa SMK Ar-Rahman Medan Malinda Sari Sembiring; Vicky Rosalia; Fauziah Kumalasari; Desilia Selvida
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

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Keahlian mengoperasikan aplikasi komputer akuntansi merupakan tantangan tersendiri bagi guru dan siswa, mengingat teknologi aplikasi yang terus berkembang. Pelaksanaan belajar dari rumah selama pandemi juga telah melemahkan kemampuan teknis sehingga pelaksanaan pelatihan ini dapat mendukung guru dan siswa meningkatkan keahlian. Aplikasi yang digunakan berupa accurate online seri edukasi. Pelatihan dilakukan secara langsung dengan menerapkan protokol kesehatan. Pelatihan ini terdiri atas dua sesi yaitu pelatihan guru dan siswa. Pelatihan guru dilaksanakan terlebih dahulu agar guru dapat mendukung pelatihan yang dilaksanakan kepada siswa. Tahap pertama terdiri atas pengenalan Akuntansi dan Teknologi Informasi, pembuatan akun Accurate Online, pre-test, dan set-up awal Accurate Online. Selain pelatihan tatap muka, siswa dibekali dengan video tutorial yang dapat diakses melalui youtube Pelaksana PkM. Tahap kedua terdiri atas entry data dan post test untuk mengetahui kemampuan siswa setelah melaksanakan pelatihan. Pelatihan penggunaan aplikasi komputer akuntansi kepada guru dan siswa di SMK Ar-Rahman Medan telah berhasil dilaksanakan, yang ditunjukkan dengan kemampuan peserta pelatihan dalam mengoperasikan Accurate Online sebagai aplikasi komputer akuntansi, yang digunakan pada pelatihan ini. Peserta pelatihan dapat membuat akun Accurate Online, database, dan entry data ke dalam Accurate Online melalui berbagai alat bantu baik komputer, laptop, maupun smartphone.
Co-Authors Fauziah Kumalasari Malinda Sari Sembiring Selvida, Desilia