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<![CDATA[PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM: PERTIMBANGAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Edo Setiawan]]>;
<![CDATA[Rochmawati Daud]]>
<![CDATA[ AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v6i2.8765
<![CDATA[This research investigates six financial ratios (CR, DER, TAT, ROE, EPS, BVS) asaccounting information that being influence to stock return (measured by averageabnormal return), and how these effect simultanly and partially by considering the firmsize that based on total assets. Investigation is primarily focused on the value relevance ofaccounting information from 125 manufacturing firms at the Jakarta Stock Exchange in2004 and 2005. The t and F tests in multiple regression models are used to test hypotheses.The result of testing show that in 2004 there is no a significant effect but in 2005accounting information only explain stock return variation about 4.3%. Partially,in 2005there are only EPS and BVS have significant value under 10%. Testing by considering thefirm size show that significant value is only showed by third group in 2004 (19.2%) and2005 (17%). Partially, in 2004 and 2005, TAT (third group) inclined to become investor’sattention and other variables show various result.]]>
<![CDATA[EDUKASI LITERASI KEUANGAN BAGI PENGRAJIN SONGKET DI DESA MUARA PENIMBUNG ULU GUNA MENGURANGI PERILAKU KONSUMTIF DI ERA NEW NORMAL ]]>
<![CDATA[Patmawati Patmawati]]>;
<![CDATA[Rochmawati Daud]]>;
<![CDATA[Inten Meutia]]>;
<![CDATA[Emylia Yuniarti]]>;
<![CDATA[Meita Rahmawati]]>
<![CDATA[ SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 3 (2022): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jpmb.v6i3.8947
<![CDATA[ABSTRAKKurangnya informasi yang diterima oleh warga Desa terkait literasi keuangan menjadi salah satu penyebab pengelolaan keuangan masyarakat belum baik sehingga mengakibatkan perilaku konsumtif yang tidak sesuai dengan kebutuhan masih tinggi. Dampak dari pandemi covid-19 yang saat ini sudah memasuki era new normal menuntut warga desa pada umumnya dan pengrajin songket khususnya untuk pandai-pandai dalam mengelola keuangan. Salah satu desa yang masih kurang pemahaman akan melek keuangan adalah Desa Muara Penimbung Ulu. Kegiatan pengabdian masyarakat ini dilakukan dengan tujuan memberikan edukasi literasi keuangan yang dapat membantu para warga desa dalam mengurangi perilaku konsumtif di Era New Normal, memberikan edukasi pemahaman literasi keuangan sehingga dapat meningkatkan kesadaran keuangan yang baik dan efektif serta untuk memberikan edukasi penerapan literasi keuangan yang dapat dilakukan oleh warga sehingga dapat menambah wawasan dan pengetahuan mengenai pengelolaan keuangan yang efektif bagi para warga Desa Muara Penimbung Ulu. Langkah-langkah yang dilakukan adalah memberikan pemahaman mengenai literasi keuangan dengan cara ceramah dan diskusi serta melakukan monitoring dan evaluasi untuk melihat tingkat pemahaman para pengrajin songket mengenai penerapan literasi keuangan. Hasil dari kegiatan pengabdian ini adalah meningkatnya pemahaman para pengrajin songket mengenai literasi keuangan, para pengrajin songket mampu mengaplikasikan penerapan literasi keuangan yang baik. Kata kunci: covid-19; literasi keuangan; pandemic. ABSTRACTThe lack of information received by villagers related to financial literacy is one of the causes of financial management of the community has not been good, resulting in consumptive behavior that is not in accordance with the needs is still high. The impact of the covid-19 pandemic that has now entered the new normal era requires villagers in general and songket craftsmen, especially to be clever in managing finances. One of village that still lacks understanding of financial literacy is Muara Penimbung Ulu Village. This community service activity is carried out with the aim of providing financial literacy education that can help villagers in reducing consumptive behavior in the New Normal Era. Providing financial literacy understanding education that can be done by villagers so as to increase good and effective financial awareness and to provide education on the application of financial literacy that can be done by residents so as to add insight and knowledge about effective financial management for the residents of Muara Penimbung Ulu Village. The steps taken are to provide an understanding of financial literacy by means of lectures and discussions as well as monitoring and evaluating to see the level of understanding of songket craftsmen regarding the application of financial literacy.The result of this service activity is the increasing understanding of songket craftsmen regarding financial literacy, songket craftsmen are able to apply the application of good financial literacy. Keywords: covid-19; financial literacy; pandemic.]]>
<![CDATA[Pelatihan Penyusunan Laporan Keuangan Serta Analisis Kesehatan Usaha di Masa Pandemi Covid 19 Bagi Pengusaha Milenial di Kota Palembang ]]>
<![CDATA[Rochmawati Daud]]>;
<![CDATA[Meita Rahmawati]]>;
<![CDATA[Patmawati Patmawati]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 2 (2022): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v3i2.97
<![CDATA[Kegiatan pengabdian ini berjudul “Pelatihan Penyusunan Laporan Keuangan Serta Analisis Kesehatan Usaha di Masa Pandemi Covid 19, Bagi Pengusaha Milenial Di Kota Palembang’’, bertujuan memberikan pengetahuan kepada pengusaha milenial mengenai tahapan pencatatan transaksi sampai penyusunan laporan keuangan, dan memberikan pengetahuan kepada pengusaha milenial mengenai cara menganalisis kesehatan usaha menggunakan analisis laporan keuangan. Sasaran dari pengabdian ini adalah pengusaha milenial di Kota Palembang, dengan jumlah 65 peserta yang melakukan registrasi, dari berbagai jenis usaha. Pelaksanaan kegiatan ini dilaksanakan secara daring, menggunakan aplikasi zoom, sehingga dapat mencegah penyebaran Covid 19. Metode ceramah, ilustrasi, dan diskusi digunakan dalam kegiatan ini. Berdasarkan hasil evaluasi yang dilakukan, kegiatan pengabdian ini berdampak pada peningkatan pemahaman pengusaha milenial mengenai penyusunan laporan keuangan dan analisis kesehatan usaha, serta para pengusaha milenial dapat melakukan penyusunan laporan keuangan sesuai dengan standar yang berlaku, dan mengambil keputusan berdasarkan hasil analisis atas kesehatan keuangan perusahaan.]]>
<![CDATA[Pelatihan Pengembangan Sistem dan Prosedur Pengelolaan Keuangan dan Implementasi Pengelolaan Keuangan BUMDes Berbasis Informasi dan Teknologi ]]>
<![CDATA[Daud, Rochmawati]]>;
<![CDATA[Patmawati, Patmawati]]>;
<![CDATA[Rohman, Abdul]]>;
<![CDATA[Ubaidillah, Ubaidillah]]>;
<![CDATA[Efriandy, Iwan]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol. 1 No. 1 (2020): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v1i1.9
<![CDATA[Pengabdian kepada masyarakat yang telah kami laksanakan di Desa Kotaraya Kabupaten Lahat Provinsi Sumatera Selatan berjudul Pengembangan Sistem dan Prosedur Pengelolaan Keuangan dan Implementasi Pengelolaan Keuangan BUMDes Berbasis IT. Pesertanya meliputi pengelola BUMDes di Desa Kotaraya, Desa Ulak Lebar, Desa Muara Temiang dan Desa Padang Lengkuas. Tujuan dari kegiatan pengabdian ini yaitu untuk meningkatkan pengetahuan dan pemahaman pengurus BUMDes terkait dengan aspek pengelolaan keuangan berbasis IT, sehingga mampu melakukan pengelolaan keuangan BUMDes yang lebih efektif dan efisien. Metode pelaksanaan pengabdian menggunakan metode presentasi (ceramah) dan workshop aplikasi pengelolaan keuangan BUMDes. Hasilnya dapat diketahui bahwa dari ke-empat desa yang menjadi peserta, desa Ulak Lebar dan desa Kotaraya telah melaksanakan pengelolaan keuangan BUMDes secara manual dan masih sederhana, sedangkan desa Padang Lengkuas dan desa Muara Temiang masih dalam tahap pembentukan usaha BUMDes. Berdasarkan evaluasi yang dilakukan, kegiatan pengabdian ini berdampak pada peningkatan pemahaman pengurus BUMDes terkait sistem dan prosedur pengelolaan keuangan BUMDes yang berbasis IT.]]>
<![CDATA[Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency ]]>
<![CDATA[Ermadiani, Ermadiani]]>;
<![CDATA[Tjandrakirana, Rina]]>;
<![CDATA[Daud, Rochmawati]]>;
<![CDATA[Budiman, Anton Indra]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v3i1.44
<![CDATA[Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports.]]>
<![CDATA[Pelatihan Penyusunan Laporan Keuangan Serta Analisis Kesehatan Usaha di Masa Pandemi Covid 19 Bagi Pengusaha Milenial di Kota Palembang ]]>
<![CDATA[Daud, Rochmawati]]>;
<![CDATA[Rahmawati, Meita]]>;
<![CDATA[Patmawati, Patmawati]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 2 (2022): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v3i2.97
<![CDATA[Kegiatan pengabdian ini berjudul "Pelatihan Penyusunan Laporan Keuangan Serta Analisis Kesehatan Usaha di Masa Pandemi Covid 19, Bagi Pengusaha Milenial Di Kota Palembang'', bertujuan memberikan pengetahuan kepada pengusaha milenial mengenai tahapan pencatatan transaksi sampai penyusunan laporan keuangan, dan memberikan pengetahuan kepada pengusaha milenial mengenai cara menganalisis kesehatan usaha menggunakan analisis laporan keuangan. Sasaran dari pengabdian ini adalah pengusaha milenial di Kota Palembang, dengan jumlah 65 peserta yang melakukan registrasi, dari berbagai jenis usaha. Pelaksanaan kegiatan ini dilaksanakan secara daring, menggunakan aplikasi zoom, sehingga dapat mencegah penyebaran Covid 19. Metode ceramah, ilustrasi, dan diskusi digunakan dalam kegiatan ini. Berdasarkan hasil evaluasi yang dilakukan, kegiatan pengabdian ini berdampak pada peningkatan pemahaman pengusaha milenial mengenai penyusunan laporan keuangan dan analisis kesehatan usaha, serta para pengusaha milenial dapat melakukan penyusunan laporan keuangan sesuai dengan standar yang berlaku, dan mengambil keputusan berdasarkan hasil analisis atas kesehatan keuangan perusahaan.]]>
<![CDATA[Utilization of the SI APIK Application for Songket Craftsmen in Muara Penimbung Ulu Village ]]>
<![CDATA[Patmawati, Patmawati]]>;
<![CDATA[Daud, Rochmawati]]>;
<![CDATA[Meutia, Inten]]>;
<![CDATA[rahmawati, meita]]>;
<![CDATA[khamisah, nur]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v4i2.134
<![CDATA[Si Apik is a financial information recording application that can make it easier for micro small businesses to book and record every financial transaction intended for individual / micro businesses or small-scale businesses. This application is an application issued by Bank Indonesia which can be downloaded through the Google Play Store. This application can also be accessed offline which can make it easier for micro small businesses in areas with unstable internet connections to still be able to use this application without problems. This service activity regarding the use of the SI APIK Application is needed by small micro businesses in Muara Penimbung Ulu Village, especially songket craftsmen. Based on the results of the service that has been carried out, it was found that there was an increase in the understanding of songket craftsmen regarding the use of the Si Apik application by 70% from the previous level of understanding of songket craftsmen only by 5.25%.]]>
<![CDATA[Eco-Efficiency and Financial Performance: An Evidence from Indonesian Listed Company ]]>
<![CDATA[Daud, Rochmawati]]>;
<![CDATA[Meutia, Inten]]>;
<![CDATA[Yuniarti, Emylia]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v8i1.21606
<![CDATA[This study uses natural resource-based theory to provide empirical evidence regarding the effect of sustainability policies in the form of emission reductions on the financial performance of companies listed on the Indonesia Stock Exchange. The concept of eco-efficiency is measured using the emission intensity approach. This study uses a period of data panels from 2019 to 2021 to capture the effect of ecoefficiency on the company’s financial performance. Using three accounting measures of financial performance in the research model: ROA, ROE, and ROS, to understand in more detail the impact of eco-efficiency on the company’s financial performance. We find evidence that eco-efficiency has a positive impact on financial performance. This finding implies that the fewer GHG emissions the company produce, the higher the company’s financial performance. This finding has implications as support for companies that emission reduction policies can positively affect the company’s financial performance.]]>
<![CDATA[Akuntansi Manajemen Lingkungan Di Indonesia ]]>
<![CDATA[Fuadah, Luk Luk]]>;
<![CDATA[Daud, Rochmawati]]>;
<![CDATA[Burhanuddin, Burhanuddin]]>
<![CDATA[ Forum Bisnis Kewirausahaan Vol 9 No 2 (2020): Forum Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[LPPM Universitas Multi Data Palembang ]]>
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DOI: 10.35957/forbiswira.v9i2.3745
<![CDATA[Tujuan dari penelitian adalah untuk menginvestigasikan pengaruh akuntansi manajemen lingkungan dan kualitas keputusan terhadap kinerja lingkungan pada perusahaan di Indonesia. Penelitian ini dilakukan dengan cara survei. Responden penelitian ini sebanyak 56 responden dari perusahaan yang memperoleh ISO 14001 di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa akuntansi manajemen lingkungan terhadap kinerja lingkungan berpengaruh positif dan signifikan. Kualitas keputusan juga berpengaruh positif dan signifikan terhadap kinerja lingkungan. Kelemahan penelitian adalah model penelitian hanya mengacu pada teori berbasis pada sumber daya alam (Natural Resources Based View Theory). Penelitian selanjutnya dapat menambahkan variabel lainnya berkaitan dengan variabel lain yang belum diteliti serta melakukan penelitian secara kualitatif.]]>
<![CDATA[DIGITAL-BASED FINANCIAL TRANSACTION RECORDING EDUCATION FOR MSMEs IN MUARA PENIMBUNG ULU VILLAGE ]]>
<![CDATA[Patmawati, Patmawati]]>;
<![CDATA[Meutia, Inten]]>;
<![CDATA[Daud, Rochmawati]]>;
<![CDATA[Khamisah, Nur]]>;
<![CDATA[Rahmawati, Meita]]>
<![CDATA[ Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER ]]>
Publisher : <![CDATA[LPPM Univ. Ibn Khaldun Bogor ]]>
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DOI: 10.32832/abdidos.v9i3.2952
<![CDATA[This service activity aims to provide an understanding of recording financial transactions for MSMEs still needs to be improved. One way that can be done to increase understanding for MSMEs in making it easier to record financial transactions is by educating them on digital-based financial transaction recording, namely the MSME business stall book application, Financial Management, Accounting – Financial Lap, MSME Business Financial Records in Muara Penimbung Ulu Village. Digital-Based For MSMEs in Muara Penimbung Ulu Village, it is known that the level of understanding of recording digital-based financial transactions is only 25%. After the service team provided material on recording digital-based financial transactions using the MSME Business Warung Book application, Financial Management, Financial Accounting-Lap, MSME Business Financial Records, it was known that the level of understanding of MSMEs has increased significantly, namely 75% from the previous only 25%. Based on the results of monitoring and evaluation of service activities, the results were obtained that MSMEs still need assistance activities for their business activities. The MSMEs stated that they were helped by this community service activity. With this service activity regarding Digital-Based Financial Transaction Recording Education for MSMEs in Muara Penimbung Ulu Village, it can help MSMEs in compiling their business financial statements.]]>
