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All Journal Jurnal Akuntansi dan Keuangan Ilomata International Journal of Tax and Accounting
Sindy Astuti
Universitas Bandar Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Aplikasi Digital Kawal Desa: Upaya Peningkatan Kesejahteraan Masyarakat Andala Rama Putra Barusman; Marzuki Marzuki; Aminah Aminah; Khairudin Khairudin; Nurdiawansyah Nurdiawansyah; Luke Suciyati Amna; Sindy Astuti; Ahmad Firdaus; Ahmad Paruji; Vina Petricia; Andika Okta Wijaya
Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i1.3047

Abstract

Penelitian ini bertujuan memberikan solusi untuk meningkatkan kesejahteraan masyarakat di Desa Sidodadi melalui implementasi APDIKAD. Penelitian dilakukan di Desa Sidodadi Kecamatan Waylima Kabupaten Pesawaran meliputi tahapan identifikasi problem sampai dengan tahapan produksi akhir. Hasil penelitian menunjukkan bahwa implementasi aplikasi APDIKAD sangat diminati masyarakat Desa Sidodadi yang ditunjukkan dengan tingginya antusiasme pelaku UMKM dan masyarakat melakukan penginputan data terkait informasi umum. Ini menggambarkan bahwa pelaku UMKM dan masyarakat Desa Sidodadi menginginkan adanya perubahan sesuai perkembangan teknologi terkini dari sisi tatakelola bisnis dan tatakelola pemerintahan. Semakin majunya bisnis UMKM dan reformasi pemerintahan desa maka dapat meningkatkan perekonomian dan kesejahteraan masyarakat, sehingga secara umum kesejahteraan masyarakat Lampung semakin meningkat. Untuk mendukung keberlanjutan aplikasi ini, maka diharapkan dukungan seluruh stakeholder di lingkungan Pemerintah Kabupaten Pesawaran.
Determinants of Occupational Health and Safety Disclosure: An Empirical Study of Property, Real Estate, and Building Construction Companies on IDX Sindy Astuti; Aminah
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.884

Abstract

Occupational Health and Safety Disclosure (OHSD) is essential to provide the public and stakeholders with more information about a company. In particular, OHSD still needs further research because the work accidents in Indonesia are currently excessive, but not all companies disclose it. OHSD is also crucial for corporate sustainability. The primary objective of this study is to conduct an empirical study of the impact of Profitability, Leverage, and The Size of the Board of Commissioners on OHSD. The research method used in this study is quantitative and secondary data obtained from the annual reports and sustainability reports of the property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sampling technique used is purposive sampling, with 81 samples. Data analysis used panel data regression with a Random Effect Model (REM). The study concluded that Profitability and Leverage (DER) significantly and positively affect OHSD. However, the size of the Board of Commissioners has a negative and significant effect on OHSD. The research results imply the Occupational Health and Safety Disclosure as material for preparing company policies. For academics, this research is expected to expand the financial accounting literature on OHSD from the stakeholder theory perspective.
Co-Authors Ahmad Firdaus Ahmad Paruji Aminah, Aminah Andala Rama Putra Barusman Andika Okta Wijaya Khairudin Khairudin Marzuki Nurdiawansyah Nurdiawansyah Vina Petricia