Claim Missing Document
Check
Articles

Training on Calculating Cost of Goods Sold and Simple Bookkeeping for PKK Members Engaged in MSMEs in Pringwulung Hamlet, Sleman Paramitalaksmi, Ratri; Budiantara, Martinus
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4433

Abstract

The main problems faced by the community partners, namely the PKK members who run micro-businesses in Padukuhan Pringwulung, Sleman, are the lack of financial budgeting systems, inadequate financial records, and inability to calculate Cost of Goods Sold (COGS). This community service aims to enhance their skills in preparing budgets, maintaining simple bookkeeping, and calculating COGS independently. The methods used include socialization, counseling, workshops, and hands-on practical sessions using case studies tailored to participants’ business types. A total of 80 participants were actively involved in the initial training, followed by mentoring through site visits and an online communication group. Evaluation was conducted through pre–post tests, practice observation, and satisfaction questionnaires. The results indicate improvement in hardskills: 80% of participants can calculate COGS, and 70% record transactions consistently for at least three weeks. Softskills also improved, including increased awareness of financial management and entrepreneurial motivation. This program positively impacts the economic capacity of families through better administrative practices.
PENGARUH KEPEMILIKAN MANAJERIAL, FINANCIAL DISTRESS, RISK AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) PERIODE 2022-2023 Desi Astuti, Tika; Budiantara, Martinus
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18625

Abstract

This study aims to determine the effect of managerial ownership, financial distress, and risk audit on audit report lag (an empirical study of manufacturing companies listed on the Indonesia Stock Exchange) for the period 2022-2023. This study uses a quantitative approach with secondary data. The techniques used in this study are t-test analysis and multiple regression analysis. The research sample consisted of 28 companies listed on the Indonesia Stock Exchange (IDX) selected using purposive sampling based on predetermined criteria. The data analysis used SPSS version 26.0 for Windows. The results of this study indicate that: (1) managerial ownership affects audit report lag; (2) financial distress affects audit report lag; (3) audit risk does not affect audit report lag. Recommendations from this study include that future researchers should add other variables that may affect audit report lag, such as company operational complexity, auditor industry specialization, or audit committee size, and so on.
PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2021-2023 Rahmadhani, Cindy Oktavian Indah; Budiantara, Martinus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6571

Abstract

Penelitian ini bertujuan dalam mengetahui apakah good corporate governance bisa memoderasi pengaruh green accounting dan carbon emission disclosure terhadap nilai perusahaan. Metode yang diterapkan dalam studi ini yaitu kuantitatif melalui penerapan data sekunder yang diambil dari sumber resmi pada situs BEI dan situs perusahaan terkait. Populasi dalam penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di BEI selama periode 2021-2023. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, sampel pada penelitian ini berjumlah 14 dengan total unit analisis 42 sampel. Analisis data penelitian menggunakan SPSS versi 21. Temuan studi mengungkapkan bahwa green accounting berpengaruh negatif signifikan terhadap nilai perusahaan, carbon emission disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, good corporate governance bisa memoderasi pengaruh green accounting terhadap nilai perusahaan, sedangkan good corporate governance tidak bisa memoderasi pengaruh carbon emission disclosure terhadap nilai perusahaan.
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MEDIASI Hidayatussholikhah, Nurul; Budiantara, Martinus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6596

Abstract

Studi berikut bermaksud menganalisis peran kinerja lingkungan sebagai variabel mediator diantara keputusan investasi serta keputusan pendanaan pada nilai perusahaan di sektor basic materials yang terdaftar di BEI. Penelitian menerapkan metode kuantitatif dengan teknik purposive sampling, menghasilkan 54 perusahaan sebagai sampel penelitian. Analisis data dilaksanakan menerapkan Partial Least Square (PLS) dengan software SmartPLS 4.1.1.2. Temuan penelitian mengindikasi bahwasanya: Keputusan investasi serta pendanaan berdampak positif serta signifikan pada nilai perusahaan, Kinerja lingkungan: Dipengaruhi positif namun tidak signifikan oleh keputusan investasi, dipengaruhi negatif serta signifikan oleh keputusan pendanaan. Kinerja lingkungan tidak berperan sebagai mediator diantara keputusan investasi serta nilai perusahaan, namun berhasil memediasi hubungan keputusan pendanaan dengan nilai perusahaan. putusan pendanaan terhadap nilai perusahaan.
Pelatihan Tertib Administrasi Kelompok Pembudidaya Ikan “Mino Djoyo” Pasekan, Yogyakarta Wulandari, Ika; Utami, Endang Sri; Budiantara, Martinus
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 1 (2022): Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i1.15728

Abstract

This Community Service activity is carried out with the aim of providing understanding, knowledge and skills in an effort to support an orderly administration at KPI “Mino Djoyo”. The background of this program implementation is because KPI “Mino Djoyo” has not properly recorded the financial administration and administration of group activities. The method of implementation is carried out by providing counseling and training which is carried out in two stages. The first counseling was held on October 31, 2020 and was attended by 16 members. The second training was held on November 1, 2020 and was attended by 3 KPI “Mino Djoyo” administrators, namely treasurers, deputy treasurers and secretary representatives. As a result of PkM's activities, KPI “Mino Djoyo” already has administrative books that are well-organized and neat, such as minutes, lists of members & administrators, correspondence books, guest books, cash books, inventory books and simple financial records. Increased understanding and knowledge of the management regarding the importance of orderly administration and how to implement it.