Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Research of Finance and Banking Entrepreneurship and Community Development
Damayanti, Misvia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Digital Financial Bookkeeping Training for MSME Entrepreneurs Damayanti, Misvia; Putra, Purnama; Khoiriyah , Ummi; Widyowati, Dian Desty
Entrepreneurship and Community Development Vol. 2 No. 1 (2024): MAY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v2i1.229

Abstract

The service activity aims to provide outreach, training, and assistance to MSMEs in Sukabungah Village on creating digital financial bookkeeping. Effective bookkeeping is crucial for business progress, enabling MSMEs to track financial flows, income, and profits accurately. Observations reveal that while MSME actors in Sukabungah Village engage in bookkeeping, it is not performed optimally. To address this, the service team implemented a digital bookkeeping training program using the "BukuWarung" application. The program's results demonstrate significant improvements in the financial management and bookkeeping capabilities of MSME actors. Participants reported increased knowledge and understanding of financial transactions within their businesses and the ability to classify these transactions into assets, liabilities, income, and expenses. They learned to execute an entire accounting cycle, including recording financial transactions in journal form, posting to the ledger, preparing trial balances, and generating profit and loss statements and financial position reports. Overall, the training program has enabled MSMEs in Sukabungah Village to manage their finances more effectively, contributing to business progress and enhancing the welfare of both MSME actors and the broader community.
Balancing Transparency and Sustainability: Governance as a Moderator Between Carbon Emissions and Firm Value Damayanti, Misvia; Chairunnisa, Nurlaila Maysaroh; Qintarah, Yuha Nadhirah
Research of Finance and Banking Vol. 3 No. 2 (2025): October 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v3i2.534

Abstract

This study aims to analyze the impact of carbon emission disclosure and annual report readability on firm value, while accounting for governance as a moderating variable. This study used companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) that published annual reports and sustainability reports, and disclosed information on carbon emissions during 2020-2022. The analysis results show that carbon emission disclosure has a significant positive effect on firm value. Conversely, annual report readability does not significantly affect firm value. Governance is shown to weaken the relationship between carbon emission disclosure and firm value. However, it does not moderate the relationship between annual report readability and firm value. The results of this study can inform the government in encouraging greater carbon emission disclosure in the basic materials industry, as disclosure is currently voluntary. Managerial Implications: The results of this study have important implications for company management in the basic materials sector, calling for greater attention to transparency and environmental communication strategies. Comprehensive carbon emission disclosure has been shown to increase firm value, so managers are advised to expand the scope and quality of carbon emission-related information in sustainability reports.
Co-Authors Chairunnisa, Nurlaila Maysaroh Khoiriyah , Ummi Purnama Putra, Purnama Qintarah, Yuha Nadhirah Widyowati, Dian Desty