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Pemahaman Mekanisme dan Penerapan Pembukaan Rekening Efek Kepada Siwa dan Guru SMK Panca Dharma, Kota Balikpapan Dessy Handa Sari; Endang Sri Apriani; Nurul Musfirah Khairiyah; Kety Lulu Agustin; Ida Suriana
Journal of Applied Community Engagement Vol 3 No 2 (2023): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jace.v3i2.613

Abstract

Securities companies, also called stock companies, are the most important chain in the capital market industry. Its existence is needed by two other market players, namely institutions (both government and private) that wish to raise funds and parties who have funds, both creditors and debtors. Unfortunately, literacy about stock investment is still low, especially in the younger generation, specifically in vocational schools in Balikpapan. For that reason, the Non-Productive Community Empowerment Program (PPM-NP) was held to empower target audiences to have knowledge about the importance of using free time in positive activities that can increase knowledge and skills. The target audience for this activity is Panca Dharma students in Balikpapan. This activity is collaborative with Mirae Balikpapan securities companies. This dedication method is carried out by providing training materials in lectures about the importance of introducing securities accounts on the stock exchange and the practice of opening securities accounts by several teachers and students of Panca Dharma Vocational School, which amounts to forty people who collaborate with Mirae Securities companies. The end result of this community dedication program is additional literacy and related education for teachers at the Panca Dharma Balikpapan Vocational School and the opening of securities accounts by five teachers and 18 students.
Analisis Sistem Pengendalian Internal Atas Pembayaran Dana Pensiun Pada PT ASABRI (Persero) Agustin, Kety Lulu; Endang Sri Apriani; Opu, Nur Vita
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6353

Abstract

: Internal Control performed by PT ASABRI (Persero), the pension fund manager owned by BUMN, which will concentrate on the pension fund's actual payout. The study makes use of the following five COSO internal control framework components: information and communication, control activities, risk assessment, environmental control, and monitoring activities. PT ASABRI has an appropriate environment for the process of carrying out activities, has a system or application in accordance with activities, carries out both internal and external controls, and monitors and evaluates all activities that have been carried out by each related division, especially pension funds, according to the study's results, which were obtained using qualitative research methods
Mitigasi Risiko: Seruan Boikot Terhadap Perusahaan Yang Terafiliasi Dengan Israel Sri Apriani, Endang; Agustin, Kety Lulu; Endang Sri Apriani
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/99v56256

Abstract

This research aims to prove that the issue of boycotts has an influence on the population of issuers in the Non-Primary Consumer Goods Sector. using purposive sampling techniques, the characteristics raised were companies that were suspected of being affiliated with Israel. From these characteristics, 4 samples were obtained which were then analyzed using SPSS tools. The collected trading and volatility data were tested using the Wilcoxon Test.  This test compares 2 paired data to determine whether there are differences between the 2 data. It can be seen from the results of the normality test that the data is not normally distributed. The results of this research show that there are differences in volatility before the boycott call and after the boycott call for UNVR, MAPI and MAPB. Meanwhile, regarding stock trading profits, the 4 research objects, namely UNVR, MAPI, MAPB, and FAST, have no differences despite calls for a boycott. However, seeing the market response with differences in volatility when calls appear, researchers suggest waiting and seeing the stock market situation until it is more conducive.