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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Rudence: Rural Development for Economic Resilience
Akhmad Zainuddin
Universitas Wijaya Kusuma Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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MENINGKATKAN MINAT WIRAUSAHA MAHASISWA Siti Asiah Murni; Yanis Ulul Az'mi; Akhmad Zainuddin
Rural Development For Economic Resilience (RUDENCE) Vol. 2 No. 2 (2023): Vol. 2 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v2i2.36

Abstract

ABSTRAK Keuangan merupakan salah satu unsur yang penting dimiliki oleh suatu sekolah agar setiap kegiatan operasional sekolah berjalan dengan baik. Pengelolaan keuangan secara umum sebenarnya telah dilakukan oleh semua sekolah. Pada sekolah-sekolah biasa yang daya dukung masyarakatnya masih tergolong rendah, pengelolaan keuangannya pun masih sederhana. Tujuan kegiatan pengabdian kepada masyarakat adalah pendampingan di dalam mengelola keuangan sampai dengan pelaporan keuangannya pada PG TK Islam Al-Amin. Metode yang digunakan dalam pengabdian masyarakat ini adalah metode ceramah dan pendampingan penyusunan laporan keuangan. Hasil pengabdian masyarakat bahwa pelaporan keuangan selama ini masih sederhana dan masih memerlukan pendampingan cara menyusun laporan keuangan yang sesuai dengan standar yang berlaku. ABSTRACT Finance is one of the important elements owned by a school so that every school operational activity runs well. In general, financial management has actually been carried out by all schools. In ordinary schools where the community's carrying capacity is still relatively low, financial management is still simple. The purpose of community service activities is assistance in managing finances up to financial reporting at PG TK Islam Al-Amin. The method used in community service is the lecture method and assistance in preparing financial reports. The results of community service show that financial reporting has so far been simple and still requires assistance in how to prepare financial reports in accordance with applicable standards.
PENDIDIKAN LITERASI DIGITAL UNTUK MENINGKATKAN ETIKA BERDIGITAL BAGI REMAJA MASJID AL AMIN Wiwik Herawati; Lilik Pirmaningsih; Akhmad Zainuddin; Aulia Rachma Wati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.20651

Abstract

Masa remaja merupakan masa yang cukup krusial dimana manusi beralih dari masa anak-anak menuju dewasa. Pada era digital saat ini penggunaan media digital sudah sangat familier di kalangan masyarakat, terutama di kalangan remaja. Penggunaan media digital tentunya menimbulkan dampak positif dan dampak negatif. Dampak menggunakan media digital tergantung pada ketrampilan user dalam menyaring semua jenis informasi yang ada dari media tersebut. Dampak yang sangat diperhatikan adalah dampak negatif yang timbul dari penggunaan media digital tersebut seperti hoax, cyberbulliying, body shaming dan pelanggaran hak kekayaan intelektual. Etika digital dibutuhkan dalam rangka mengurangi dampak negatif dari penggunaan media digital. Metode yang digunakan dalam pengabdian Masyarakat ini adalah ceramah. Hasil yang diperoleh pada pelaksanaan kegiatan menunjukkan respon yang positif dari kalangan remaja masjid.
Company Characteristics, Internet Financial And Sustainability Reporting And Company Performance James Tumewu; Siti Asiah Murni; Akhmad Zainuddin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5287

Abstract

This research aims to examine and analyze company characteristics and IFSR reporting on company performance. Company characteristics are measured using the board of commissioners, audit committee, industry type and company size, internet financial sustainability reporting (IFSR) is a type of voluntary expression, while company performance is measured using net profit margin (NPM). The research sample was 35 companies during 3 years of observation selected using purposive sampling, and the analysis technique used linear regression. The research results show that the board of commissioners and audit committee influence the company's performance, while the type of industry, internet financial and sustainability reporting and company size do not influence the company's performance.
DETERMINANTS OF GOVERNMENT OWNERSHIP, POLITICAL CONNECTIONS, PROFITABILITY, AND LEVERAGE ON SUSTAINABILITY REPORTING QUALITY IN PUBLIC COMPANIES IN INDONESIA Siti Asiah Murni; James Tumewu; Akhmad Zainuddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i2.4979

Abstract

This study aims to examine the effects of government ownership, political connections, profitability, and leverage on the quality of sustainability reporting in public companies in Indonesia, as well as the moderating role of firm size. Sustainability reporting serves as a crucial tool for companies to demonstrate transparency, accountability, and commitment to environmental, social, and governance (ESG) practices. The research adopts a quantitative approach with a causal-comparative design, and data were collected from 100 publicly listed companies on the Indonesia Stock Exchange (IDX) for the period 2020–2024 using purposive sampling. Secondary data were obtained from annual reports, sustainability reports, ESG databases, and company profiles. The results of multiple linear regression analysis show that government ownership and profitability have a significant positive effect on sustainability reporting quality, indicating that state-owned and financially strong companies are more motivated to produce transparent and comprehensive ESG disclosures. Conversely, political connections have a significant negative effect, suggesting that politically affiliated companies reduce transparency to minimize political risk exposure. Meanwhile, leverage does not have a significant effect, implying that debt levels are not a primary determinant of sustainability reporting quality in the Indonesian context. Furthermore, moderation analysis using PLS-SEM demonstrates that firm size strengthens the relationship between profitability and sustainability reporting quality. Large and profitable companies are more likely to prepare comprehensive sustainability reports due to greater resources and higher stakeholder pressures compared to smaller firms. This study contributes to the literature by integrating political, ownership, financial, and organizational factors in explaining sustainability reporting quality. The findings provide practical implications for regulators, investors, and corporate managers in designing effective ESG disclosure strategies and promoting transparency and accountability in public companies.
Co-Authors AsiaH Murni, Siti Aulia Rachma Wati James Tumewu Pirmaningsih, Lilik Wiwik Herawati Yanis Ulul Az'Mi