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All Journal PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Cita Ekonomika: Jurnal Ilmu Ekonomi JURNAL LENTERA AKUNTANSI
Zalni, Zalni
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing 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.
MOTIVASI BELAJAR DAN KUALITAS PELAYANAN DOSEN, PENGARUHNYA PADA LITERASI KEUANGAN MAHASISWA AKUNTANSI UNIVERSITAS PATTIMURA: LEARNING MOTIVATION AND QUALITY OF LECTURER SERVICE, ITS INFLUENCE ON FINANCIAL LITERACY OF PATTIMURA UNIVERSITY ACCOUNTING STUDENTS Putuhena, Hempry; Fauzan, M. Rifkhi; Zalni, Zalni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.574-582

Abstract

Financial literacy focuses on understanding and implementing financial concepts it in real life. This study aims to examine the influence of learning motivation and service quality of lecturers on student financial literacy. These two variables are very rarely investigated by previous studies. To answer these questions quantitative research methods using the SPSS application. Questionnaires used to be processed with SPSS to answer research questions from as many as 192 respondents. 192 respondents were Pattimura University accounting students who were studying in the even semester of 2022/2023 and were willing to voluntarily become respondents. The results show that motivation affects literacy while the financial quality of lecturer services does not affect financial literacy. Thus, the lecturer always fosters a spirit of student motivation in the activities of each lecture so that students continue to increase their understanding of financial literacy
DESKRIPTIF KUALITATIF ALASAN MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNPATTI MEMILIH KONSENTRASI AKUNTANSI SEKTOR PUBLIK Zalni, Zalni; Fauzan Z, M. Rifkhi; Putuhena, Hempry
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.801

Abstract

This study aims to find out the reasons students majoring in accounting at the Faculty of Economics, Pattimura University decided to choose a concentration in public sector accounting, to be precise, students in their sixth semester of the 2022/2023 academic year. This research is a type of qualitative research using an interpretive paradigm. Retrieval of data using interviews packaged in the form of Fucus Group Discussion. The results showed that the reasons for students choosing the ASP (Public Sector Accounting) concentration were due to the preparation of their final project, preferred career goals, factors of interest in Public Sector Accounting, perceptions of wider availability of employment opportunities, perceptions of ASP courses tend to be easier, as well as factors teaching lecturer. Another finding is that almost all respondents are interested in a career as a government employee, although not all stated that the reason for choosing the ASP concentration was because of this.Keywords: Concentration, Accounting, Public, Qualitative, Interpretive
Peningkatan Kompetensi Komputerisasi Akuntansi Pada Siswa SMK N 6 Ambon Melalui Penggunaan Software MYOB Accounting Putuhena, Hempry; Bonara, Ribka Shintia Febrianti; Zalni, Zalni
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.12298

Abstract

Kegiatan ini bertujuan memberikan pengenalan awal siswa dengan aplikasi MYOB Accounting. Pengabdian Kepada Masyarakat ini dilaksanakan pada bulan Juli 2023 di Sekolah SMK N 6 Ambon. Garis besarnya kegiatan ini dilaksanakan dalam dua metode atau tahapan yakni, tahap Persiapan dan Pelaksanaan. Tahap perencanaan terdiri atas observasi, penentuan tema kegiatan, dan Persiapan dan otorisasi dokumen pengabdian. Tahap Pelaksanaan dimulai dari menyiapkan bahan tayang, memastikan kesiapan perangkat yang akan digunakan, dan pelaksanaan kegiatan PKM itu sendiri. Hasil kegiatan Pengabdian menunjukan peserta sangat antusias mengikuti tutorial penggunaan aplikasi MYOB Accounting, proses ini berjalan sangat interaktif, setiap siswa yang mengalami kendala langsung menanyakan kepada pemateri atau kepada tim PKM lainya yang turut serta membantu berjalannya kegiatan. Pihak Sekolah pun turut menyambut Tim Pelaksana, Kepala sekolah yang menerima Tim pengabdian secara langsung di ruang kerjanya juga telah menugaskan kepada guru ketua Jurusan untuk menyiapkan siswa yang menjadi sasaran pengabdian. Kesimpulan dari pengabdian ini adalah kegiatan telah terselenggara dengan baik dan sukses sesuai yang telah direncanakan oleh Tim, pihak sekolah juga menyambut baik kegiatan ini dan secara langsung kepala sekolah meminta kegiatan semacam ini bisa dilaksanakan secara berkelanjutan dan jika perlu, bisa mengadakan suatu kesepakan antara Sekolah dengan Universitas untuk kegiatan-kegiatan yang akan datang.Kata kunci: MYOB; Sekolah Menengah Kejuruan (SMK); Akuntansi
Co-Authors Bonara, Ribka Shintia Febrianti Fauzan Z, M. Rifkhi Fauzan, M. Rifkhi Hempry Putuhena Kilay, Trisye Natalia M. Rifkhi Fauzan S