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All Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Emilia Gustini
Universitas Bina Darma
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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SOSIALISASI PENERAPAN AKUNTANSI SEDERHANA PADA UMKM KEMPLANG DESA MUARA BARU KECAMATAN PEMULUTAN KABUPATEN OGAN ILIR Ahmad Rifky Hardiansyah; Emilia Gustini
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i2.8579

Abstract

Penerapan akuntansi sederhana penting bagi suatu usaha. Pembukuan laporan keuangan adalah kumpulan data keuangan yang digunakan untuk kegiatan internal dan eksternal perusahaan. Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan tentang penerapan akuntansi sederhana pada UMKM kemplang, terutama di Desa Muara Baru, Kecamatan Pemulutan, Kabupaten Ogan Ilir. Pengabdian kepada masyarakat ini dilakukan dengan berbagai langkah-langkah. Pertama, observasi dilakukan mengamati dan mencatat gejala-gejala yang ada di lingkungan Desa Muara Baru. Selanjutnya, dengan melalui tahap wawancara dengan pelaku UMKM untuk memudahkan penyebaran materi penyuluhan. Hasil dari penyuluhan adalah para pelaku UMKM kemplang di Desa Muara Baru menjadi lebih memahami dan menyadari pentingnya menerapkan akuntansi dan pencatatan pembukuan keuangan pada bisnis mereka.
Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Makan dan Minuman yang Terdaftar di BEI 2021-2023 Riski Kurniawan; Emilia Gustini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5174

Abstract

The aim of this research is to obtain empirical evidence and analyze the influence of profitability, leverage and liquidity on company value. Type The research used is a quantitative approach. The population of this study is a Food and Beverage Sub Sector Company that listed on the Indonesian Stock Exchange for the 2021-2023 period. Sampling technique used purposive sampling technique to obtain 90 reports financial results obtained from a sample of 30 companies over a three year period. Hypothesis testing was carried out using multiple regression analysis using SPSS version 26 with a significance value set at 5%. The results of this research show that the variables are profitability, leverage and liquidity has a significant effect on company value.
Pengaruh Temuan Audit, Kualitas Auditor Internal, dan Tindak Lanjut Pemeriksaan terhadap Pengungkapan Laporan Keuangan PT ASABRI Emilia Gustini; Tria Aprilia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11434

Abstract

This study aims to analyze the influence of audit findings, internal auditor quality, and audit follow-up on financial statement disclosure at PT ASABRI (Persero) South Sumatra. This study employed a quantitative approach with a causal associative research design. Data were obtained from 29 respondents selected using purposive sampling and collected through questionnaires. Data analysis was performed using multiple linear regression with SPSS version 31.1 software. The results indicate that partially, audit findings, internal auditor quality, and audit follow-up do not significantly influence financial statement disclosure. However, simultaneously, these three variables significantly influence financial statement disclosure at PT ASABRI (Persero) South Sumatra. The coefficient of determination indicates that audit findings, internal auditor quality, and audit follow-up explain 47.4% of the variation in financial statement disclosure, while the remainder is influenced by other variables outside the research model. The results of this study indicate that the management of audit findings, improving the quality of internal auditors, and the effectiveness of audit follow-up collectively play a significant role in enhancing the transparency and accountability of financial statement disclosure.
Co-Authors Ahmad Rifky Hardiansyah Riski Kurniawan Tria Aprilia