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All Journal Jurnal Ekonomi Modernisasi Kreativasi: Journal of Community Empowerment
Diyah Santi Hariyani
Universitas PGRI Madiun, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Financial leverage and ASEAN corporate governance scorecard on accounting conservatism Diyah Santi Hariyani; Afrida Dwi Agustine; Wenni Wahyuandari; Eni Minarni
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7410

Abstract

This study aims to examine the effect of financial leverage and the ASEAN Corporate Governance Scorecard (ACGS) on accounting conservatism.  This study uses a quantitative descriptive research approach to test hypotheses. The population includes companies that are on the Kompas 100 stock index. The sampling method used is purposive sampling, which is a company that is in the top rank 50 of the ASEAN Corporate Governance Scorecard for the period 2017-20 20. After the data was selected, there were 40 companies selected according to predetermined criteria. The analysis method uses multiple linear regression with SPSS 23. The results of this study show that Financial Leverage has a significant effect on Accounting Conservatism and the ASEAN Corporate Governance Scorecard has a significant effect on Accounting Conservatism. The results of this study are in line with the phenomenon in Indonesia that 40 companies that have been included in the ASEAN Top 50 were awarded the ACGS, this shows that corporate governance in Indonesia is still weak. The results of this study do not support the agency theory and the theory of the firm. The results of this study can be used by the OJK in improving the standards of good corporate governance.
Peningkatan Keterampilan Laporan Keuangan Koperasi Berbasis Microsoft Excel di Koperasi Wanita Kenanga Madiun Anisa Prima Dihastuti; Diyah Santi Hariyani; Vera Puspitasari; Adistya Amanda; Anggita Larentza; Oktavia Suryaningrum; Yovina Dwi Puspitasari; Muhamad Alika Nur Rohman
Kreativasi : Journal of Community Empowerment Vol. 2 No. 3 (2023): Vol.2 No. 3, 2023 : Desember 2023
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v2i3.31143

Abstract

Koperasi Wanita Kenanga Madiun as a local economic entity, requires improved skills in preparing Microsoft Excel-based financial reports. These skills are important to ensure transparency, accuracy, and efficiency in cooperative financial management. Due to limitations, cooperative management still uses manual methods to record cooperative transactions. Besides, cooperative administrators also do not really understand the knowledge of financial reports using Microsoft Excel. Therefore, this service aims to improve Microsoft Excel-based Cooperative Financial Reports skills. This research uses a combination approach between lectures, questions and answers, and training methods followed by the management of the cooperative. After applying this method, there was a significant improvement in the skills of preparing financial statements using Microsoft Excel. Participants were able to effectively implement the concepts taught, increase efficiency in preparing financial statements, and reduce potential errors.
Co-Authors Adistya Amanda Afrida Dwi Agustine Anggita Larentza Anisa Prima Dihastuti Eni Minarni Muhamad Alika Nur Rohman Oktavia Suryaningrum Vera Puspitasari Wenni Wahyuandari Yovina Dwi Puspitasari