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All Journal Jurnal Akuntansi dan Keuangan (JAK) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Purbaningsih, Rr Yoppy Palupi
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Pelatihan Pendampingan Pengelolaan Keuangan dan Penyusunan Aplikasi Pelaporan Keuangan Masjid untuk Peningkatan Akuntabilitas Sosial Purbaningsih, Rr Yoppy Palupi; Bachmidi, Faiz Said
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 1 (2023): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v4i1.1416

Abstract

The aims of this community service activity are to provide training for mosque administrators in Istiqmal Mosque and to provide knowledge about how to prepare mosque financial reports using an Excel-based application, namely XL Akoontan. We design the mosque financial statement application that meets the criteria for Financial Accounting Standards. Therefore, the financial statement can be accurately accounted for by the people who have donated some of their wealth to the mosque. The method for implementing this service program is initial preparation, main implementation and final assessment. The results of the activity have a positive response from the members. The mosque administrators believe that the training and assistance in preparing financial reports in accordance with financial accounting standards based on the Excel program are able to improve their knowledge and ease them in preparing financial reports. The training can improve the administrator’ skills and the accuracy in financial reporting. The impact of this activity is mosque administrators can be easier and more efficient in preparing financial statements.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOSCIAL RERSPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Purbaningsih, Rr Yoppy Palupi
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.3366

Abstract

Three guiding principle economic, social, and environmental development are the center of sustainable development. A corporation must consider the three profit, people, and planet if it hopes to remain sustainable. The inference is that businesses become sustainable through the application of CSR (Corporate Social Responsibility) initiatives as a means of fulfilling a duty to improve society and the environment through the company's production activities, specifically through the application of green accounting in the financial reporting domain. The purpose of this study was to examine and evaluate how corporate social responsibility and green accounting affect company value, which is influenced by profitability. This study looks at 15 manufacturing companies that are listed on the Indonesia Stock Exchange. Purposive sampling was used to gather the research sample, and moderate regression analysis was used to analyze the data. The study's findings indicate that while corporate social responsibility has a major impact on a company's value, green accounting has no such effect. The value of a corporation is influenced by profitability. While corporate social responsibility can reduce the impact of green accounting on a company's value, profitability cannot moderate the impact of green accounting on that value. This study's shortcoming is that it only looks at manufacturing enterprises. In order to determine whether the company has complied with environmental laws, stakeholders, the government, and readers of financial reports interested in purchasing shares from the company are the target audience for this research's contribution. Keywords: Green Accounting, Corporate Social Responsibility, Company Value and Profitability
Co-Authors Bachmidi, Faiz Said