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All Journal Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Marlina Marlina
Universitas Jenderal Achmad Yani
Economics, Econometrics & Finance Social Sciences Other

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Socialization and Digital Marketing Workshop for UMKM in Ngamprah District, West Bandung Regency: Sosialisasi dan Workshop Digital Marketing pada UMKM di Kecamatan Ngamprah Kabupaten Bandung Barat Rizki Indrawan; Eka Septriarini; Lukni Burhanudin; Marlina Marlina; Aam Rachmat Mulyana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i1.13392

Abstract

Currently, the problem of the lack of understanding of SMEs regarding digital promotion in Ngamprah District has resulted in the product being less exposed to the wider community. The purpose of carrying out this activity is so that industrial players in this area can digitize their products without knowing the location so that the wider community can buy products and the effect of course on the ngamprah community itself. The form of activity in community service is the provision of materials offline, namely a team of lecturers from the Faculty of Economics and Business who came directly to Ngamprah District by providing materials related to Digital Marketing to SMEs. Through this activity, a fairly good understanding was obtained from the participants of the socialization and workshop regarding the preparation of digital marketing, social media marketing, the benefits of digital marketing and the use of social media features.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Jimmy Sanjaya; Ali Rahman Reza Zaputra; Marlina Marlina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/erbe2018

Abstract

Penelitian ini menelaah pengaruh struktur modal dan profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia selama 2021-2023. Struktur modal diukur dengan Debt to Equity Ratio (DER), profitabilitas diproksikan menggunakan Return on Assets (ROA), sedangkan tingkat pengungkapan CSR dinilai melalui Corporate Social Responsibility Disclosure Index (CSRDI). Pendekatan yang digunakan bersifat kuantitatif dengan analisis regresi linear berganda serta teknik purposive sampling, sehingga diperoleh 54 observasi. Hasil penelitian memperlihatkan bahwa DER dan ROA sama-sama berpengaruh positif dan signifikan terhadap pengungkapan CSR, baik ketika diuji secara parsial maupun simultan. Temuan tersebut menunjukkan bahwa kemampuan menghasilkan laba serta pengelolaan pendanaan yang akuntabel cenderung mendorong perusahaan memperluas pelaporan sosial untuk menjaga kepercayaan para pemangku kepentingan.
Do Governance Mechanisms Fail? Evidence From Indonesia’s Technology Sector Arief Darmawan; Ali Rahman Reza Zaputra; Marlina Marlina
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2125

Abstract

General Background: Fraudulent Financial Reporting undermines financial reliability and investor confidence. Corporate governance and internal audit are key mechanisms to reduce fraud risk. Specific Background: In the technology sector, rapid growth, uncertainty, and performance pressure—especially during the “tech winter”—increase incentives for earnings manipulation, raising doubts about governance effectiveness. Knowledge Gap: The effectiveness of governance and internal audit remains unclear due to inconsistent findings and reliance on disclosure-based measures. Research on Indonesia’s technology sector is still limited. Objective: This study examines the relationship between Good Corporate Governance, internal audit effectiveness, and fraudulent financial reporting in Indonesian technology companies during the 2022–2024 period. Method : Using 93 firm-year observations from 31 listed firms by employs disclosure-based indices to measure governance and internal audit effectiveness while the Beneish M-Score is used to identify the likelihood of financial statement manipulation. Multiple regression analysis is applied to evaluate the relationship between the variables. Results : The findings reveal that neither corporate governance nor internal audit effectiveness has a significant effect on fraudulent financial reporting. Furthermore, the model demonstrates relatively low explanatory power, suggesting that financial reporting fraud may be influenced more strongly by other organizational or financial factors. These results also indicate that governance practices within the sector may tend to emphasize formal compliance rather than substantive monitoring effectiveness. Novelty : This study challenges agency theory assumptions and highlights the limitations of disclosure-based proxies in capturing actual governance effectiveness. Implications: Formal compliance alone is insufficient to prevent fraudulent financial reporting. Companies should improve the quality of governance implementation and regulators should adopt quality-based supervision approaches and investors are encouraged to complement governance assessments with forensic financial analysis.
Co-Authors Aam Rachmat Mulyana Ali Rahman Reza Zaputra Arief Darmawan Eka Septriarini Jimmy Sanjaya Lukni Burhanudin Rizki Indrawan