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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Mestaka: Jurnal Pengabdian Kepada Masyarakat
Bambang Sugiharto
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Penguatan Literasi Digital Dalam Pemanfaatan Website Pada Badan Usaha Milik Desa Cibogo Indah Umiyati; Trisandi Eka Putri; Icih Icih; Bambang Sugiharto; Daeng M. Nazier
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Februari 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i1.311

Abstract

This community service activity aims to improve digital literacy in website utilisation at BUMDes in Subang Regency, namely BUMDes Cibogo. The scope of digital literacy in this activity is Digital Skill, which is the ability of individuals to know, understand, and use ICT hardware and software as well as digital operating systems in everyday life. The methodology used in this activity is Rapid Rural Appraisal (RRA), a strong approach to rural community development. RRA includes aspects of respecting the community, encouraging the community to express and share ideas or opinions, asking questions, listening attentively, and taking notes. After the community service activities, the management of BUMDes Cibogo understands digital literacy at the digital skill level and a perception that digital literacy is very important as an effort to optimise BUMDes performance.
Pelatihan Menggunakan Aplikasi Akuntansi Digital Sederhana (LAMIKRO) Pada UMKM Kabupaten Subang Sri Mulyati; Icih Icih; Bambang Sugiharto; Daeng M. Nazier; Trisandi Eka Putri
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): April 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i2.322

Abstract

The purpose of the service is to educate and improve the quality of MSME business actors in Subang Regency in terms of bookkeeping, accounting records, and digital financial reporting through the LAMIKRO application. Thus, the financial statements prepared can be well organized. The method applied in this program begins with conducting interviews, observations and sharing knowledge about how to use a simple digital accounting application using the LAMIKRO application. The results of this service show that there are still many MSME actors who record financial statements manually, even some of them are still unable to make financial reports. Therefore, this service is carried out to facilitate the recording of financial statements for these MSME actors.
THE EFFECT OF CEO NARCISSISM, COMPANY SIZE, BOARD OF DIRECTORS SIZE AND BOARD OF COMMISSIONERS SIZE ON COMPANY VALUE IN THE COVID-19 PANDEMIC WITH CAPITAL STRUCTURE AS CONTROL VARIABLE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLE Bambang Sugiharto; Muhammad Syeh Dinar; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1146

Abstract

This study aims to analyze how the effect of CEO narcissism, company size, board size, and board of commissioners size on firm value in the covid-19 pandemic with capital structure as a control variable and financial performance as an intervening variable in manufacturing companies in Southeast Asia. The population used in this study are manufacturing companies in Southeast Asia, totaling 736 companies. The sampling technique used is using the Slovin formula. Based on the Slovin formula, a sample of 193 companies was obtained. The analytical method used in this research is multiple regression analysis. The results showed that CEO narcissism and board size had a positive effect on firm value, board size had no effect on firm value, while firm size had a negative effect on firm value. Then indirectly the CEO narcissism, the size of the board of directors, and the size of the board of commissioners through financial performance have no effect on firm value, while the size of the company indirectly through financial performance has an effect on firm value.
Co-Authors Daeng M. Nazier Icih Icih Indah Umiyati Muhammad Syeh Dinar Sri Mulyati Trisandi Eka Putri