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All Journal Jurnal Ekonomi dan Bisnis JRB-Jurnal Riset Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas Abdi Dosen : Jurnal Pengabdian Pada Masyarakat BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN PROGRESIF Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP) Akurasi
Shanti Lysandra
Universitas Pancasila
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Public Health Social Sciences Other

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PROFITABILITAS, GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY: PENGARUHNYA TERHADAP NILAI PERUSAHAAN PADA INDEKS KOMPAS100 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Nadira Farafelita Hasmiralda; Shanti Lysandra; Nelyumna
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i2.5789

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, green accounting, dan corporate social responsibility terhadap nilai perusahaan. Penelitian yang digunakan merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan pada indeks Kompas100 di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel berdasarkan metode purposive sampling dengan jumlah sampel 16 perusahaan. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, green accounting tidak berpengaruh terhadap nilai perusahaan, serta corporate social responsibility berpengaruh terhadap nilai perusahaan. Kata Kunci: Profitabilitas, Green Accounting, Corporate Social Responsibility, Nilai Perusahaan ABSTRACT This study aims to analyze the effect of profitability, green accounting, and corporate social responsibility on firm value. The research used is a quantitative descriptive research. The population in this study are companies on the Kompas100 index on the Indonesia Stock Exchange in 2020-2022. The sampling technique is based on purposive sampling method with a total sample of 16 companies. Testing the hypothesis using multiple linear regression analysis with the Eviews 12 application. The results showed that profitability has an effect on firm value, green accounting has no effect on firm value, and corporate social responsibility has an effect on firm value. Keywords: Profitability, Green Accounting, Corporate Social Responsibility, Firm Value
Implementasi Simulasi ERP Odoo sebagai Upaya Membangun Job-ready skills pada Siswa Kompetensi Keahlian Akuntansi kelas XII SMK PGRI 3 Bogor Amelia Oktrivina; Yetty Murni; Salis Musta ‘Ani; Shanti Lysandra; Sailendra Sailendra; Agung Terminanto; Amanda Putri Alisha; Putri Rizki Samsumantri
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 6 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v6i2.489

Abstract

The increasing adoption of digital technology in industry requires vocational graduates to possess competencies in integrated information systems, including Enterprise Resource Planning (ERP). However, accounting students generally have limited exposure to ERP applications during the learning process. This community service program aimed to improve the job-ready skills of twelfth-grade Accounting students at SMK PGRI 3 Bogor through ERP Odoo simulation. The program involved 31 students and was conducted using participatory training consisting of lectures, demonstrations, hands-on practice, discussions, and evaluations through pre-test and post-test. The training covered ERP concepts, business process integration, and the use of the accounting module in ERP Odoo. The evaluation results indicated an improvement in students' understanding of ERP concepts, supported by higher post-test scores and positive participant responses toward the training. The program demonstrates that ERP Odoo simulation is an effective practice-based learning approach to strengthen students' digital competencies and work readiness in line with industry needs.
Pemanfaatan ERP Odoo sebagai Media Pembelajaran Teknis Multijurusan di SMK PGRI 3 Bogor Amelia Oktrivina; Yetty Murni; Salis Musta ‘Ani; Shanti Lysandra; Sailendra Sailendra; Agung Terminanto; Amanda Putri Alisha; Putri Rizki Samsumantri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 8 No. 3 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i3.1882

Abstract

This community service program aimed to enhance the competencies of students at SMK PGRI 3 Bogor in understanding integrated business processes through the use of Enterprise Resource Planning (ERP) Odoo as a cross-disciplinary technical learning medium. The program was designed to address the limited implementation of integrated system-based learning and to improve students' readiness for the demands of the business and industrial sectors. The implementation methods included socialization, training, hands-on ERP Odoo practice, mentoring, and evaluation using pre-test and post-test assessments. The program involved 28 eleventh- and twelfth-grade students from five vocational study programs: Accounting, Online Business and Marketing, Visual Communication Design, Office Management, and Logistics Management. The evaluation results showed that the average post-test score increased by more than 30% compared with the pre-test score. In addition, 85% of the participants were able to operate ERP Odoo modules according to their respective areas of expertise. The program also produced an ERP Odoo-based learning medium that can be sustainably utilized by the school to support cross-disciplinary learning. Overall, the program contributed to improving students' digital competencies, strengthening their understanding of integrated business processes, and supporting vocational learning that is better aligned with the needs of the business and industrial sectors.
Co-Authors Agung Terminanto Amanda Putri Alisha Ati Hermawati Basis G. Andamari Derryawan Derryawan Djaddang, Syahril Endang Ety M Fahruddin Salim Hendratn Indah Masri Indupurnahayu LAILAH FUJIANTI Laili Savitri M. ARDIANSYAH SYAM Melinda Majid Mulyadi Nabila Nuha Nadira Farafelita Hasmiralda Nelyumna Rizal Oktrivina, Amelia Putri Rizki Samsumantri Rafrini Amyulianthy Sailendra Sailendra Sailendra Sailendra SALIS MUSTA ANI Salis Musta ‘Ani Sonya Kristina Natalia Sparta Sparta Susilawati TRI ASTUTI Tyahya Whisnu Hendratni Widyaningsih Azizah Yetty Murni Yudha Prasetyo