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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Atik Sekianti
Universitas Jayabaya
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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The Role of Corporate Governance and Size of the Firm on Internal Control Disclosure Abdul Manap; Mohamad Ramadhan Agung Nugroho; Asep Saepullah; Yusnidar; Atik Sekianti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1120

Abstract

This study examines how internal control disclosure is impacted by corporate governance and firm size. The size of the board of commissioners, the makeup of the independent board of commissioners, management vs institutional ownership, the size of the audit committee, and the degrees in accounting or finance held by audit committee members are all factors in corporate governance. The study's sample is the portion of the banking sector that was traded on the Indonesia Stock Exchange between 2015 and 2021. In this study, 29 companies were included in the sample, and observations were made over a period of 7 years. Purposeful sampling was employed as the sampling approach. To process their data, researchers employ multiple regression analysis. The findings of this study suggest that internal control disclosures are influenced by firm size and level of accounting or finance education. Internal control disclosures are unaffected by the size of the audit committee, the make-up of the independent board of commissioners, management ownership, institutional ownership, or the number of commissioners.
WORKSHOP PENYUSUNAN LAPORAN KEUANGAN BAGI UMKM DI KECAMATAN JASINGA KABUPATEN BOGOR Abdul Manap; Mustangin Mustangin; Atik Sekianti; Asep Saepullah; Nurhaifa Idris; Suyadi Suyadi; Muhammad Djauhari
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.v4i4.20415

Abstract

Penyusunan laporan keuangan bagi pelaku usaha telah menjadi keharusan. Sayangnya tidak semua pelaku usaha mampu menyusun laporan keuangan yang sesuai standard akuntansi bagi kegiatan usahanya. Ketidakmampuan ini berimbas pada perkembangan usaha dan pemasaran produk para pelaku usaha. Pasar moderen dan supermarket tidak jarang menolak penawaran produk para pengusaha karena tidak memenuhi kelengkapan syarat administrasi yaitu tersedianya laporan keuangan perusahaan. Kegiatan pengabdian memiliki tujuan memberikan pendampingan dan pelatihan bagi komunitas pengusaha UMKM Kecamatan Jasinga Kabupaten Bogor dalam menyusun suatu laporan keuangan. Peserta terdiri dari 41 orang dan dilatih oleh para mentor pengampu. Rangkaian kegiatan pengabdian ini ditutup dengan pelaksanaan terkait pentingnya laporan keuangan dan menghindari kesalahan yang mungkin terjadi.
Co-Authors Abdul Manap Asep Saepullah Mohamad Ramadhan Agung Nugroho Muhammad Djauhari Mustangin Mustangin Nurhaifa Idris Suyadi Suyadi Yusnidar