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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Mestaka: Jurnal Pengabdian Kepada Masyarakat
Trisandi Eka Putri
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
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Penguatan Literasi Digital Dalam Pemanfaatan Website Pada Badan Usaha Milik Desa Cibogo Indah Umiyati; Trisandi Eka Putri; Icih Icih; Bambang Sugiharto; Daeng M. Nazier
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Februari 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i1.311

Abstract

This community service activity aims to improve digital literacy in website utilisation at BUMDes in Subang Regency, namely BUMDes Cibogo. The scope of digital literacy in this activity is Digital Skill, which is the ability of individuals to know, understand, and use ICT hardware and software as well as digital operating systems in everyday life. The methodology used in this activity is Rapid Rural Appraisal (RRA), a strong approach to rural community development. RRA includes aspects of respecting the community, encouraging the community to express and share ideas or opinions, asking questions, listening attentively, and taking notes. After the community service activities, the management of BUMDes Cibogo understands digital literacy at the digital skill level and a perception that digital literacy is very important as an effort to optimise BUMDes performance.
Pelatihan Menggunakan Aplikasi Akuntansi Digital Sederhana (LAMIKRO) Pada UMKM Kabupaten Subang Sri Mulyati; Icih Icih; Bambang Sugiharto; Daeng M. Nazier; Trisandi Eka Putri
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): April 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i2.322

Abstract

The purpose of the service is to educate and improve the quality of MSME business actors in Subang Regency in terms of bookkeeping, accounting records, and digital financial reporting through the LAMIKRO application. Thus, the financial statements prepared can be well organized. The method applied in this program begins with conducting interviews, observations and sharing knowledge about how to use a simple digital accounting application using the LAMIKRO application. The results of this service show that there are still many MSME actors who record financial statements manually, even some of them are still unable to make financial reports. Therefore, this service is carried out to facilitate the recording of financial statements for these MSME actors.
THE EFFECT OF CEO NARCISSISM, COMPANY SIZE, BOARD OF DIRECTORS SIZE AND BOARD OF COMMISSIONERS SIZE ON COMPANY VALUE IN THE COVID-19 PANDEMIC WITH CAPITAL STRUCTURE AS CONTROL VARIABLE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLE Bambang Sugiharto; Muhammad Syeh Dinar; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1146

Abstract

This study aims to analyze how the effect of CEO narcissism, company size, board size, and board of commissioners size on firm value in the covid-19 pandemic with capital structure as a control variable and financial performance as an intervening variable in manufacturing companies in Southeast Asia. The population used in this study are manufacturing companies in Southeast Asia, totaling 736 companies. The sampling technique used is using the Slovin formula. Based on the Slovin formula, a sample of 193 companies was obtained. The analytical method used in this research is multiple regression analysis. The results showed that CEO narcissism and board size had a positive effect on firm value, board size had no effect on firm value, while firm size had a negative effect on firm value. Then indirectly the CEO narcissism, the size of the board of directors, and the size of the board of commissioners through financial performance have no effect on firm value, while the size of the company indirectly through financial performance has an effect on firm value.
THE EFFECT OF DIVIDEND POLICY, SALES GROWTH AND ASSET GROWTH ON COMPANY VALUE WITH MEDIA EXPOSURE AS A MODERATION VARIABLE Indah Umiyati; Trisandi Eka Putri; Wellcy Zahratunijah Az-Zahra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1281

Abstract

Company value is the selling value of an ongoing company. The company value is indicated by the stock price. It can be assumed that the factors that can affect the value of the company include dividend policy, sales growth and asset growth as well as media exposure as a moderating variable. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative research. With the sampling method purposive sampling. 66 companies were obtained from a total of 69 companies with 5 years of observation, so that 100 data were obtained for analysis according to the research criteria. The data analysis technique used in this study uses multiple regression analysis and Moderating Regression Analysis (MRA). The results showed that the dividend policy variable had a positive effect on firm value, sales growth had no effect on firm value, asset growth had no effect on firm value, besides that media exposure was not able to moderate the effect of dividend policy on firm value but was able to moderate the effect of sales growth and growth. assets to company value.
Co-Authors Bambang Sugiharto Daeng M. Nazier Icih Icih Indah Umiyati Muhammad Syeh Dinar Sri Mulyati Wellcy Zahratunijah Az-Zahra