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All Journal NEAR: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Mulyani Mulyani
Universitas Malahayati
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Pengaruh Kinerja Keuangan, Struktur Modal Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Ritali Evi Mudrikah; Mulyani Mulyani; Jhon Eferdy
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3568

Abstract

Every company owner will show potential investors that his company is the right investment alternative, therefore the company owner will give a good signal about the company. Data collection is used as secondary data. The data was tested using statistical analysis, namely using SPSS computer software. The population of this research is manufacturing industrial companies listed on the Indonesia Stock Exchange in 2021 - 2023. The total sample is 26 companies with a total of 78 annual report publications in 2021 - 2023. The analysis method used is the multiple linear regression method. Based on the results of the hypthosts test, it can be concluded that: 1) Financial performance, Capital Structure and Corporate Social Responsibility (CSR) have no effect on company value. 3) Good Corporate Governance (GCG) which is proxied by Managerial Ownership cannot moderate the relationship between financial performance and capital structure on company value in the manufacturing business during the Indonesian Stock Exchange year 2021 – 2023. 4) Good Corporate Governance (GCG) which is proxied by Ownership Managerial management can moderate Corporate Social Responsibility (CSR) on company value in manufacturing companies on the Indonesia Stock Exchange 2021 - 2023.
Pelatihan Penyusunan Laporan Keuangan Sederhana Sebagai Peningkatan Sustainbility Bagi UMKM Tahu Tempe Desa Purwodadi Gading Rejo Pringsewu Hardini Ariningrum; Mulyani Mulyani; Dea Okta Dwiyanti; Ika Dianisa; Sofiatun Aliya; Rismawati Shelia Putri
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v4i2.2495

Abstract

Pelaku UMKM masih memiliki pemahaman yang minim tentang pentingnya pencatatan keuangan yang baik, pencatatan yang tidak rutin dan tidak terstruktur, keterbatasan sumber daya manusia, serta kurangnya kesadaran akan pentingnya laporan keuangan, yang berdampak pada pengambilan keputusan bisnis. Hal ini menyebabkan UMKM kesulitan mengelola keuangan secara efektif dan menghambat pengembangan usaha mereka dan menyulitkan akses ke pendanaan yang mengancam keberlanjutan usaha mereka. Pengabdian masyarakat ini bertujuan memberikan pelatihan penyusunan laporan keuangan sederhana bagi UMKM tahu-tempe di Desa Purwodadi, Gading Rejo, Pringsewu. Metode pelaksanaan meliputi diskusi, tanya jawab, dan pelatihan menyusun laporan. Pelatihan ini diharapkan dapat meningkatkan pemahaman pentingnya pelaporan keuangan serta keterampilan dalam menyusun laporan keuangan seperti arus kas, laba rugi, dan neraca. Hasil kegiatan menunjukkan bahwa peserta pelatihan mampu mengimplementasikan materi yang diberikan dengan baik, dengan peningkatan pemahaman signifikan terkait pengelolaan keuangan usaha. Sehingga pelatihan ini dapat berkontribusi terhadap keberlanjutan dan pertumbuhan usaha.
Co-Authors Dea Okta Dwiyanti Hardini Ariningrum Ika Dianisa Jhon Eferdy Rismawati Shelia Putri Ritali Evi Mudrikah Sofiatun Aliya