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All Journal PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Cita Ekonomika: Jurnal Ilmu Ekonomi
Zalni, Zalni
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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KINERJA LINGKUNGAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN Putuhena, Hempry; Fauzan, M Rifkhi; Zalni, Zalni
Jurnal Cita Ekonomika Vol 18 No 1 (2024): Cita Ekonomika: Jurnal Ilmu Ekonomi
Publisher : Jurusan Ekonomi Pembangunan, FEB Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51125/citaekonomika.v18i1.11625

Abstract

Disclosure of information is not only limited to financial, non-financial aspects in the current era contain information that is essential for companies, especially to add value in the eyes of stakeholders. This research aims to see the influence of environmental performance, CSR disclosure, and dividend payout ratio on company value. The samples of consumer goods companies that can be observed during the 2019-2022 period are 12 companies. Testing using multiple linear regressions found that environmental performance, CSR disclosure, and dividend payout ratio had no effect on company value. Investors can see the determinants of company value, but this research did not find that the variables in this research could explain this, so there were 96.2% variables outside this research that could explain the relationship with company value.
Pelatihan Penyusunan Laporan Keuangan Berbasis Aplikasi LAMIKRO pada Kelompok UMKM Kepulauan Banda Neira: Training on Preparing Financial Reports Based on the LAMIKRO Application for the MSME Group in the Banda Neira Islands Putuhena, Hempry; Kilay, Trisye Natalia; Zalni, Zalni
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 11 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i11.7815

Abstract

The government is very optimistic about developing MSMEs by utilizing technological advances. One method taken is to use applications in preparing financial reports. The preparation of financial reports begins with identifying economic events to presenting information for economic decision making. The LAMIKRO application is based on SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) which must be met by MSMEs in preparing financial reports. With this activity, it is hoped that it can help MSME actors to be able to prepare financial reports based on the LAMIKRO application. The method used is by providing tutorials and assistance to MSME actors. This activity received a good response from partners and MSME actors so that they were very enthusiastic in participating in this activity. It is hoped that in the future it can provide an understanding of other themes that can be implemented by MSME actors in order to develop their businesses.
Co-Authors Hempry Putuhena Kilay, Trisye Natalia M. Rifkhi Fauzan S