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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Harmoni Economics: International Journal of Economics and Accounting
Anies Indah Hariyanti
Universitas Peradaban
Dentistry Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Influence of Corporate Social Responsibility, Accounting Conservatism, Audit Committee, Capital Structure, and Dividend Policy on Firm Value Dwi Putri Maulida; Anies Indah Hariyanti
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i1.160

Abstract

The behind of this study motivated from the importance of company value in sustaining the company’s operation and enhancing its competitiveness. The purpose of this research was to identify and analyze the partially impact of corporate social responsibility (CSR), accounting conservatism, audit committee, capital structure, and dividend policy on firm value, as measured by Tobin’s Q, in manufacturing companies within the consumer goods industry sector listed on the Indonesia Stock Exchange from 2021 to 2023. The technique of data sampling using purposive sampling method. Resulting in data from 20 companies, comprising 60 financial statements and annual reports that met the representative criteria. The research employed descriptive statistical analysis, panel data regression analysis, estimation technique selection for panel data regression, classical assumption tests, and hypothesis testing. The findings revealed that the CSR variable did not have a significant positive effect on firm value, the accounting conservatism variable had a significant positive effect, the audit committee variable exhibited a significant negative effect, the capital structure variable demonstrated a significant positive effect, while the dividend policy variable did not have a significant positive effect on firm value.
Digitalisasi Pengelolaan PAM Desa: Optimalisasi Pencatatan Meteran Air dengan Barcode Scanning di BUMDES Candi Mulya Fandy Setyo Utomo; Chyntia Raras Ajeng Widiawati; Anies Indah Hariyanti; Yuli Purwati
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2721

Abstract

This community service program aims to enhance the efficiency and transparency of clean water service management in Candinegara Village by implementing a barcode scanning-based water meter recording system. Problems faced by the Candi Mulya Village-Owned Enterprise (BUMDES) include manual recording errors, late billing, and a lack of transparency in water usage data. To address these issues, a Progressive Web App (PWA) for customers and a monitoring dashboard for administrators were developed, enabling real-time data monitoring. Implementation methods included outreach, application usage training, and the implementation of a barcode scanning system for meter recording. Evaluation results through a questionnaire distributed to 28 respondents showed a Perceived Usefulness (PU) score of 3.75, Perceived Ease of Use (PEOU) of 3.44, Attitude Toward Using (ATU) of 3.85, and Behavioral Intention to Use (BIU) of 3.63, reflecting positive acceptance of the application. In conclusion, the implementation of a barcode scanning-based digital system has successfully increased the accuracy, efficiency, and transparency of Village Water Supply (PAM) management and received a positive response from the community and BUMDES managers.
Pemanfaatan lahan pekarangan sebagai taman gizi keluarga sebagai upaya menurunkan angka stunting pada keluarga miskin ekstrim Siti Mudmainah; Anies Indah Hariyanti
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 1 (2026): February
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i1.3198

Abstract

Pengabdian kepada masyarakat dilaksanakan dengan mitra kategori keluarga miskin estrim yang mempunyai balita stunting di Desa Winduaji. Program pengabdian masyarakat dilaksanakan pada  bulan Maret  Sampai  Agustus  2025. Permasalahan yang terjadi antara lain: adanya kasus stunting sejumlah 125 balita dan sejumlah 60 balita berasal dari keluarga miskin ekstrim,  Sebagian besar ibu balita stunting masih belum maksimal mendapatkan informasi gizi dan kesehatan terutama pemberian makanan tambahan,  rendahnya komunikasi advokasi stunting dan solusi penanganan stunting. Tujuan pengabdian ini sebagai upaya untuk menurunkan tingkat stunting. Metode untuk mengatasi masalah mitra melalui sosialisasi dan pelatihan. Tahapan kegiatan dilakukan penyediaan  lahan pekarangan yang  belum termanfaatkan untuk taman gizi keluarga.  Hasil kegiatan pengabdian dapat disimpulkan pembangunan taman gizi keluarga berdasarkan hasil pretest dan post-test menunjukan adanya peningkatan pengetahuan masyarakat tentang stunting. Masyarakat telah melaksanakan pemanfaatan lahan pekarangan sayuran menjadi aneka inovasi  makanan sehat meningkatkan 90%. Total penerimaan tambahan yang di peroleh mitra per 3 bulan sebesar Rp1.500.000 dan pendapatan per 3 bulan adalah sebesar Rp 1.100.000, Pelatihan perencanaan keuangan keluarga mampu meningkatkan 80% pemahaman mengenai perencanaan keuangan keluarga, penyuluhan mengenai   gizi seimbang pada balita  menunjukan meningkatkan pengetahuan 85% akan diikuti dengan perubahan perilaku dan penyuluhan pencegahan stunting menunjukkan meningkatkan 90%, bahwa edukasi keluarga berkaitan erat dengan pencegahan stunting yang melibatkan pemahaman tentang gizi, pola makan sehat, sanitasi, dan praktik kebersihan. Diharapkan melalui program pengabdian kepada masyarakat  akan memberikan manfaat nyata bagi masyarakat Desa  Winduaji  dan menurunkan angka stunting.  
Co-Authors Chyntia Raras Ajeng Widiawati Dwi Putri Maulida Fandy Setyo Utomo Siti Mudmainah Yuli Purwati