Article Per Year (5 Year)
p-Index From 2021 - 2026
2.062
P-Index
This Author published in this journals
All Journal Tematik : Jurnal Teknologi Informasi Komunikasi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat
Herru Soerjono
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Penerapan Strategi Digital Untuk Pemberdayaan Masyarakat Desa Herru Soerjono; Zen Munawar; Dedi Karmana; Mira Ismirani Fudsyi; Novianti Indah Putri; Hernawati
Darma Abdi Karya Vol. 3 No. 1 (2024): Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/darmaabdikarya.v3i1.1960

Abstract

Pengabdian kepada masyarakat dapat dilakukan dengan pembahasan bahwa strategi digital dapat dikembangkan di masyarakat desa, sehingga dapat memberikan manfaat bagi pedesaan. Hal ini didasarkan pada pekerjaan yang dilakukan sebagai bentuk dari tugas dan tanggung jawab dosen dalam melaksanakan Tri Dharma Perguruan Tinggi. Pembetukan Kelompok Desa Cerdas adalah tempat dimana masyarakat pedesaan diberdayakan dan mengambil inisiatif untuk mencari solusi terhadap tantangan yang mereka hadapi. Untuk melakukan pengembangan yang berbasis teknologi informasi dan komunikasi di desa dapat dilakukan dengan digitalisasi karena digitalisasi sebagai kekuatan untuk perubahan dengan penyesuaian yang sesuai kultur dan budaya yang ada di desa serta melibatkan semua pemangku kepentingan yang ada. Desa cerdas sebagai tonggak untuk melaksanakan kebijakan dalam melaksanakan pengembangan desa perlu didukung dengan kebijakan pemerintah dan aparat desa, dengan desa cerdas dapat turut memperkenalkan kemajuan desa dan bisa dilakukan dengan beragam inovasi yang bermanfaat sebagai nilai tambah bagi seluruh masyarakat yang ada di desa. Cara yang paling tepat untuk mempersiapkan desa cerdas yaitu dengan membuat rencana strategis digital dengan memanfaat teknologi yang ada. Digitalisasi di bidang pertanian sangat tepat dilakukan dengan terlebih dahulu di berikan penyuluhan kepada kelompok tani yang ada di desa.
Tanggung Jawab Sosial Perusahaan Untuk Akademisi Akuntansi Mira Ismirani Fudsyi; Herru Soerjono; Sakti Muda Nasution; Zen Munawar; Dewi Reniawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2501

Abstract

This research aims to determine the company's responsibility towards research development, especially in the field of accounting. Corporate social responsibility has important implications for accounting academics, especially in the development of sustainable accounting and transparent financial reporting. Accounting academics play a role in developing relevant accounting frameworks, methodologies, and standards to measure, report, and evaluate the social and environmental impacts of corporate activities. Accounting has an important role in integrating sustainability aspects that are outlined in the company's business strategy. Shareholders and stakeholders: have a corporate social responsibility framework for strategic business goals. There is a view of corporate social responsibility in cases related to certain companies and findings from research results. Based on the corporate social responsibility framework, the role of accounting academics is directed at corporate social responsibility activities also assisting in business strategy. The corporate social responsibility measurement framework is a challenge, but opens up various promising avenues for future research in developing a research framework in the field of accounting.
Analisis Pengembalian Pendapatan Pada Pelaporan Keuangan Dan Relevansi Nilai Informasi Akuntansi Herru Soerjono; Mira Ismirani Fudsyi; Sakti Muda Nasution; Budi Lesmana; Rumaizha, Riri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2509

Abstract

This research aims to find the relationship between stock returns and profit levels and changes in profits, analyze financial reporting income returns and evaluate accounting values. Income return analysis in financial reporting is the process of evaluating a company's income performance by looking at various factors that influence it, including the income return itself. The purpose of the analysis is to understand sources of income, sales effectiveness, and potential problems that can affect future income. The research method used is an incremental relative association approach in order to determine changes in the relevance of the value of accounting information with financial reporting. The Easton and Harris model is implemented in this research by collecting accounting data over several time periods, as well as observing companies listed on the stock exchange. Hypothesis testing uses econometric tests and multivariate panel regression. The results of the reaserch showed a decrease in the relevance of the value of income returns in financial reporting. The contribution of this researchis the documentation of changes in value relevance in the financial reporting process. The results of the value relevance are only based on the return model, not analyzing the price model.
Co-Authors Adang Haryaman Andina Dwijayanti Angling Sugiatna Budi Lesmana Dewi Reniawati Hernawati Karmana, Dedi Milla Marlina Assegaf Mira Ismirani Fudsyi Novianti Indah Putri Rita Komalasari Rumaizha, Riri Sakti Muda Nasution Sri Sutjiningtyas Zen Munawar