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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Abdimas Indonesia Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Zaenal Wafa
Universitas Mercubuana Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Menggunakan Aplikasi BukuWarung Pada UMKM Usaha Kori Salon Mariela Susana Leta; Zaenal Wafa
jurnal ABDIMAS Indonesia Vol. 1 No. 2 (2023): Juni: Jurnal ABDIMAS Indonesia
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jurai.v1i2.114

Abstract

Service activities are carried out to help MSMEs in the service industry called Kori salon by making Kori salon financial reports, Kori salon financial reports are made irregularly and documented manually every day as part of its business procedures. The inability of Kori salon owners to handle bookkeeping reports is the main cause. To support MSME beauty salon businesses, it is necessary to provide training and assistance in preparing financial reports. The method used in this study is the direct support approach used in this effort to assist partners in compiling financial reports using the Bukuwarung program until it is successfully practiced. It is considered successful when partners are able to distinguish between the two states before and after receiving support. Partners recognize the value of accurately recording financial statements in the books based on the results of their actions. This exercise impacts revenue, expense and income statement accounts as well as knowledge partners and also impacts the financial statements that will be prepared in the coming year.
Prosedur Pengeluaran Biaya Operasional Pada Badan Perencanaan Pembangunan Daerah Kabupaten Ende Mariela Susana Leta; Zaenal Wafa
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 1 No. 2 (2023): Mei : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v1i2.95

Abstract

Agency activities always require funds to carry out its activities such as purchasing equipment, office needs and others. the expenditures of operating costs are used for office activities and purchase of Office equipment. how the procedure for the operation costs on the Development Planning Agency of the District of Ende there is a problem when it will be posted to the SPJ shopping at the time will be made often the treasury part wrong in entering the account number therefore SPJ data can not be processed and should be justified back so that there is no mistake then the part of the district should be more careful and careful in entering the number of the account. for the Procedure of Expenditure Costs is done well.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DAN KINERJA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI PERIODE 2021-2023 Raphaella Lawrence T; Zaenal Wafa
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13140

Abstract

Penelitian ini berupaya guna memastikan dampak GCG terhadap pengungkapan ESG dan kinerja perusahaan. Pengambilan sampel dilaksanakan dengan pendekatan non-probabilitas dengan memanfaatkan purposive sampling yang terkonsentrasi pada perusahaan pertambangan batubara yang terdata di BEI pada tahun 2021 hingga 2023. Penelitian ini dilakukan secara statistik dengan pendekatan deskriptif analitik dengan memanfaatkan Structural-Partial Least Square Equation Model (SEM-PLS) . Temuan analitis memperlihatkan bahwasanya Good Corporate Governance (GCG) berpengaruh substansial terhadap pengungkapan Environmental, Social, and Governance (ESG) dan kinerja pada pertambangan batubara yang terdata di Bursa Efek Indonesia (BEI) pada tahun 2021 hingga 2023. Dimensi Dewan Komisaris Direksi dan frekuensi rapat Komite Audit berpengaruh positif terhadap pengungkapan ESG, sebaliknya kemahiran Komite Audit berdampak positif pada kinerja perusahaan.
Co-Authors Mariela Susana Leta Raphaella Lawrence T