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p-Index From 2020 - 2025
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All Journal Jurnal Eksplorasi Akuntansi (JEA) Journal of Community Service
Salma Taqwa
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Determinan Internet Financial Reporting pada Perusahaan Manufaktur di Bursa Efek Indonesia Wike Januriati; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1044

Abstract

The use of the internet in the era of revolution 4.0 currently affects the traditional form of information presentation for companies. Technological developments, especially the internet, create opportunities to expand information dissemination through company websites in the form of up-to-date information in order to reduce information asymmetry in a company. This research aims to provide transparency and accountability to company stakeholders, including investors, employees, auditors and customers. One of the impacts of the internet for accountants is the emergence of IFR or online-based financial information providers. Internet Financial Reporting causes financial reporting to be easily accessible to anyone and can be traced for accuracy for investors. Thus, it is necessary to know the determining factors that encourage why companies need to implement IFR as a medium of communication with investors. This study used a sample of 85 manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The method used in this research is regression analysis, simple regression coefficient test (t test), and simultaneous regression test (F test) to find out what factors affect IFR. The variables used in this study are company size, profitability, liquidity, leverage, audit committee and audit quality. The results showed the variables that had a significant effect on IFR were company size and leverage of 0.000 and 0.031, while the variables of profitability, liquidity, audit committee and audit quality had no significant effect on internet financial reporting.
PPK BUILDING A BEAUTY SALON BUSINESS: STRATEGIES FOR STRENGTHENING DIGITAL MARKETING AND BUSINESS MANAGEMENT FOR STUDENTS AND ALUMNI OF THE DEPARTMENT OF MAKEUP AND BEAUTY Vivi Efrianova; Mitra Lusiana; Rahmi Oktarina3; Salma Taqwa
Journal of Community Service Vol 6 No 2 (2024): JCS, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v6i2.306

Abstract

The Makeup and Beauty Department at FPP UNP is part of vocational education with a profile of graduates who are able to work in the world of business and industry (DUDI), continue their education to a higher level, and become entrepreneurs in the beauty sector. However, the results of the 2022-2023 Tracer Study show the low interest of TRK alumni in entrepreneurship and a lack of skills in digital marketing, management and business bookkeeping. Apart from that, the achievement and participation of TRK students in the PKMK UNP program is also still low. The Entrepreneurship Strengthening Program (PPK) in its first year in 2024 aims to increase the competency of students and alumni in managing beauty salon businesses. Achievement targets for the first year (2024) for partners: (1) Increase partner HR competency in line with developing trends, (2) master beauty salon business management and bookkeeping, (3) master digital marketing techniques, (4) be able to produce innovative beauty products, such as false eyelashes made from natural fibers from kepok banana stems with Halal Eyelash branding. The main output of the PPK Service Scheme is the formation of three new entrepreneurs consisting of two students and one TRK alumni. Program outputs include scientific articles, activity videos, electronic media articles, and ISBN books related to product innovation. This program supports UNP's strategy in the 2020-2025 Strategic Plan, focusing on community service and solutions to social problems.
Co-Authors Efrianova, Vivi Mitra Lusiana Rahmi Oktarina3 Wike Januriati