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All Journal Journal of International Conference Proceedings Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan
Nangoy, Gavriel Faith
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analysis of the Quality of Assurance Statements on Corporate Sustainability Reports on the Stock Exchanges of Several Countries in the World in 2020-2022 Nangoy, Gavriel Faith; Meiden, Carmel
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2789

Abstract

While sustainability reporting has experienced notable advancements in recent years, a discernible gap persists between the progress in reporting practices and the corresponding assurance measures. This paper emphasizes the degree to which the contents of sustainability assurance statements align with the essential elements mandated by the ISAE 3000 and AA1000AS assurance standards. A content analysis was performed for the assurance statements of twenty-four (24) public listed companies listed on 24 different exchanges over a three-year span from 2020 to 2022. This analysis employed a quantitative approach involving scoring to assess the alignment of the content with the requirements of the assurance standards. The research instrument used were based on the minimal content elements of ISAE 3000 and AA1000 AS and developed by previous studies. The results of this study describe variability in the quality of assurance statements based on assurance standards, assurance provider, country of origin, industry sector, and content element. This research contributes to the existing literature in sustainability assurance through content analysis   offering a nuanced global perspective through a large sample size and utilizing a streamlined research instrument derived from previous studies, enhancing the precision and conciseness of the analysis.
Analysis of the Quality of Assurance Statements on Corporate Sustainability Reports on the Stock Exchanges of Several Countries in the World in 2020-2022 Nangoy, Gavriel Faith; Meiden, Carmel
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2789

Abstract

While sustainability reporting has experienced notable advancements in recent years, a discernible gap persists between the progress in reporting practices and the corresponding assurance measures. This paper emphasizes the degree to which the contents of sustainability assurance statements align with the essential elements mandated by the ISAE 3000 and AA1000AS assurance standards. A content analysis was performed for the assurance statements of twenty-four (24) public listed companies listed on 24 different exchanges over a three-year span from 2020 to 2022. This analysis employed a quantitative approach involving scoring to assess the alignment of the content with the requirements of the assurance standards. The research instrument used were based on the minimal content elements of ISAE 3000 and AA1000 AS and developed by previous studies. The results of this study describe variability in the quality of assurance statements based on assurance standards, assurance provider, country of origin, industry sector, and content element. This research contributes to the existing literature in sustainability assurance through content analysis   offering a nuanced global perspective through a large sample size and utilizing a streamlined research instrument derived from previous studies, enhancing the precision and conciseness of the analysis.
Pelatihan Pemanfaatan Program Microsoft Excel untuk Pembelajaran Akuntansi pada Siswa-Siswi SMA Cindera Mata, Harapan Indah, Kota Bekasi Triyani, Yustina; Meiden, Carmel; Suhartono, Sugi; Kristianto, Andreas Bayu; Nangoy, Gavriel Faith; Angeline, Patricia; Putri, Viona
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 1 (2023): Oktober 2023 - Maret 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i1.1072

Abstract

Pelatihan pemanfaatan program Micosoft Excel untuk pembelajaran akuntansi ini diselenggarakan bagi siswa-siswi SMA Cindera Mata Bekasi. Tujuan pelatihan ini adalah memberikan tambahan pemahaman dan ketrampilan bagi siswa-siswi SMA Cindera Mata dalam memanfaatkan program Micosoft Excel untuk lebih memahami pembelajaran Akuntansi. Kegiatan pelatihan ini dimulai dengan melakukan survey pendahuluan kepada para guru pada awal Februari 2023. Survey ini bertujuan untuk mengetahui sejauh mana pemakaian program Micosoft Excel digunakan oleh para siswa dalam belajar akuntansi. Kegiatan pelatihan dilaksanakan pada hari Rabu, 29 Maret 2023 dari pukul 09.30 – 13.30 di SMA Cindera Mata Bekasi. Kegiatan pelatihan dibagi menjadi 3 sesi yaitu sesi pertama mengenal siklus akuntansi manual secara umum, sesi kedua, manfaat program Micosoft Excel untuk kegiatan sehari-hari, dan sesi ke tiga praktik penggunaan program Micosoft Excel untuk membuat laporan keuangan. Pelatihan berlangsung lancar diikuti oleh 60 siswa didampingi 3 orang guru kelas. Semua peserta mengikuti pelatihan dengan antusias.
Co-Authors Angeline, Patricia Carmel Meiden Kristianto, Andreas Bayu Putri, Viona Sugi Suhartono Triyani, Yustina