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All Journal JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Ilmiah Ekonomi dan Manajemen
Sari Rahmadhani
Sekolah Tinggi Ilmu Ekonomi
Religion Humanities Social Sciences Other

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PERAN KINERJA KEUANGAN SEBAGAI PEMODERASI PENGUNGKAPAN SUSTAINABILITY REPORTING DAN INTANGIBLE ASSETS TERHADAP NILAI PERUSAHAAN Sari Rahmadhani; Noor Salim
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.954

Abstract

This research aims to examine the impact on financial performance of sustainability reporting factors and intangible assets that can influence company value in the post-Covid 19 pandemic. The sample in this research is 49 companies that are listed on the Indonesia Stock Exchange and submitted good sustainability reports from 2019 to by 2021. By applying Moderated Regression Analysis (MRA), the results show that financial performance strengthens the influence of sustainability reports on company value. Likewise, financial performance strengthens the influence of intangible assets on company value. High financial performance plays an important role in strengthening sustainability reporting and intangible assets so that they increase or decrease in line with firm value. The results of this research contribute to companies to transparently disclose conditions in sustainability reports and intangible assets can interact with the company's financial performance to increase company value, especially external factors beyond control that are less supportive.
Peningkatan Kapasitas UMKM Keripik di Desa Tunggulsari melalui Pemberdayaan Pencatatan Keuangan Sari Rahmadhani; Kiswoyo Kiswoyo; Tarisya Adeloktary; Jumari Al Ihsan
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 3 No. 1 (2025): Januari : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v3i1.1138

Abstract

This community service activity aims to improve the financial management ability of Micro, Small, and Medium Enterprises (MSMEs) chips in Tunggulsari Village, Brangsong District, Kendal, Central Java. Given the limited access to technology, the mentoring approach is carried out flexibly, combining manual and digital methods. Training focuses on using notebooks, simple tables, and calculators. For MSMEs that have access to smartphones, training is given on using simple financial recording applications. The activity results showed a significant improvement in the ability of MSMEs to record transactions and understand simple financial statements. Despite the obstacles to access to technology, this activity has succeeded in increasing financial capacity with an adaptive approach. Thus, it is hoped that MSMEs in Tunggulsari Village can make better business decisions and improve the competitiveness of MSME chips.
Co-Authors Jumari Al Ihsan Kiswoyo Kiswoyo Noor Salim Tarisya Adeloktary