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All Journal Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Jurnal Ekonomi, Akuntansi dan Perpajakan
Abu Nizarudin
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PERANAN AKUNTANSI DALAM AKUNTABILITAS DANA DESA DAN UMKM DI DESA AIR DUREN KECAMATAN PEMALI KABUPATEN BANGKA Abu Nizarudin
Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Vol 2 No 1 (2015): Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jpu.v2i1.126

Abstract

This KKN activity aims to provide accounting assistance for village finances, assist villages in preparing Village Financial Reports, and provide an understanding of the importance of bookkeeping or accounting for UMKM.This KKN was carried out in Air Duren Village, Pemali Subdistrict, Bangka Regency with 40 students from various study programs at the Universitas Bangka Belitung from July 27 to September 2, 2015.The KKN work programs are: 1) Debriefing to students from the BPKP Expert Team of Bangka Belitung Representative and Supervisors, 2) Socializing the Village Law from the BPKP Expert Team, KKN Students and KKN Field Supervisors at the Universitas Bangka Belitung, 3) Socializing the importance of bookkeeping for UMKM, 4) Assistance in preparing Village Accounting and Finance, and assistance in preparing Village Financial Reports.The result of this KKN activity is that students are able to transfer knowledge through their work program in accordance with their respective fields of knowledge to assist the preparation of Village Financial Reports, so that the perpetrators can understand the importance of accounting. Furthermore, it is recommended that accounting training be routinely held for village officials and UMKM actors.
AKUNTANSI MEMBANGUN DESA DI DESA AIR ANYIR KECAMATAN MERAWANG KABUPATEN BANGKA Abu Nizarudin; Desy Yuliana Dalimunthe; Ineu Sulistiana
Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Vol 3 No 1 (2016): Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jpu.v3i1.138

Abstract

This KKN activity aims to make efforts to learn accounting for the village. It is hoped that accounting is not a difficult and difficult thing to learn. But in learning. However, village officials, especially those who handle village funds, must be equipped intensively through experts in the field of accounting who provide assistance. This KKN activity was carried out by Bangka Belitung University students from various disciplines totaling 35 students, which began with the release of students on July 19, 2016 and ended with the pick-up of students at the KKN location on August 24, 2016. The main programs of this KKN activity include: 1) Socialization of the Village Law, 2) Socialization of Assistance and Preparation of Medium Term Development Plan (RPJM), 3) Socialization and Entrepreneurship Training for UMKM, 4) Assistance and Preparation of Village Accounting and Finance and 5) Assistance in Preparing Village Financial Reports. The results of this KKN activity include KKN students, especially those who have received debriefing on Village Accounting, can become Agents of Change in educating the Nation's Life, especially the Village Apparatus. educate the Nation's Life, especially the Village Apparatus that handles finances and the preparation of village financial reports, especially in the Village of financial reports, especially in Air Anyir Village, Merawang District, Bangka Regency.
Pengaruh Firm Size, Executive Compensation, dan Sales Growth terhadap Kinerja Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Herlena Ruby Camelya; Hengky Veru Purbolakseto; Abu Nizarudin
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2485

Abstract

Kinerja perusahaan merupakan indikator penting yang digunakan oleh investor dan pemangku kepentingan lainnya untuk menilai kemampuan perusahaan dalam menciptakan nilai dan menjaga keberlanjutan bisnis. Meskipun sektor barang konsumsi non-siklik menghasilkan barang-barang kebutuhan pokok dengan permintaan yang relatif stabil, kinerja perusahaan di sektor ini mengalami penurunan akibat beberapa faktor internal. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, kompensasi eksekutif, dan pertumbuhan penjualan terhadap kinerja perusahaan, yang diukur menggunakan Tobin's Q, pada perusahaan barang konsumsi non-siklik yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Sampel dipilih menggunakan teknik purposive sampling, menghasilkan 40 perusahaan dengan total 160 observasi. Data dianalisis menggunakan regresi data panel dengan bantuan perangkat lunak EViews 13. Berdasarkan uji pemilihan model, Model Efek Tetap diidentifikasi sebagai model yang paling tepat. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan, kompensasi eksekutif memiliki pengaruh negatif dan signifikan terhadap kinerja perusahaan, sedangkan pertumbuhan penjualan tidak memiliki pengaruh signifikan terhadap kinerja perusahaan. Temuan ini diharapkan dapat memberikan implikasi praktis bagi manajemen perusahaan dalam merumuskan strategi untuk meningkatkan kinerja perusahaan, membantu investor dalam mengambil keputusan investasi, dan memperkaya literatur yang ada mengenai penentu kinerja perusahaan di sektor barang konsumsi non-siklik di Indonesia.
Co-Authors Desy Yuliana Dalimunthe Eka Fitriyanti Hengky Veru Purbolakseto Herlena Ruby Camelya Ineu Sulistiana Pujia Entin Kartika