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Pengabdian Kepada Masyarakat Melalui Kuliah Kerja Nyata (KKN) di Desa Mangunjaya Kabupaten Bekasi Elia Rossa; Muhammad Esa Septian; Lissa Rahmawati; Fathiyah Alifah Fitriyani; Cahaya Zulfah; Putri Afrilia Nurrochmah; Herlina Yuliyanti; Dina Erliana; Nanda Suci Handayani Umagap; Ajeng Putri Wahyuningtyas
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 2 No. 3 (2024): Juli: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v2i3.417

Abstract

The Real Work Lecture is a community service program that aims to practice the Tri Dharma of Higher Education. One way students can help overcome problems in the community is by devoting themselves to the community through Community Service Lectures (KKN). The purpose of this study is to learn how Real Work Lectures contribute to increasing environmental awareness and providing education to children in Mangunjaya Village, Bekasi Regency. This study uses an observation method and this study contains a description of the planning process and implementation of Real Work Lecture activities. The subject of the implementation of the Community Real Work Lecture in Mangunjaya Village RT 006/RW 003. The results of the study show that environmental awareness in Mangunjaya Village has increased significantly as a result of the Real Work Lecture, even though there are some conditions that are less than ideal, the community is still happy to participate in the KKN program designed by students, there are no obstacles in the preparation, implementation and evaluation of programs that are planned and held according to the previous plan such as reading and writing, counting, playing, saving can be carried out well. In this activity, the manufacture and installation of directional signs as well as appeal banners are carried out through cooperation, coordination and participation. The community is beginning to realize how important it is to keep the environment clean and healthy. Children also better understand the importance of saving and increasing their knowledge through educational learning provided by Real Work Lecture students. It is hoped that this program can provide insight to the community about the potential and development of the village.
PENGARUH GREEN INVESTMENT, ECO EFFICIENCY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (EMITEN SEKTOR ENERGI BURSA EFEK INDONESIA PERIODE 2019-2023) Fathiyah Alifah Fitriyani; Gilbert Rely; Pratiwi Nila Sari
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1953

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green investment, eco efficiency, dan good corporate governance terhadap nilai perusahaan pada emiten sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi data panel. Populasi penelitian mencakup seluruh emiten sektor energi di BEI, dengan teknik purposive sampling diperoleh 60 sampel, yang terdiri dari 12 emiten selama 5 tahun. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan emiten. Data ini diolah menggunakan aplikasi eviews versi 13 dengan metode analisis yang mencakup uji statistik deskriptif, uji regresi data panel, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa green investment, eco efficiency, dan good corporate governance yang diproksikan dengan Komisaris Independen tidak berpengaruh terhadap nilai perusahaan. Namun, good corporate governance yang diproksikan oleh kepemilikan institusional berpengaruh negatif terhadap nilai perusahaan. Selain itu, secara simultan, green investment, eco efficiency, dan good corporate governance memiliki pengaruh terhadap nilai perusahaan. Hasil ini mengindikasikan bahwa meskipun faktor-faktor keberlanjutan dan tata kelola perusahaan tidak selalu berdampak langsung secara individu, kombinasi dari variabel-variabel tersebut tetap berkontribusi terhadap nilai perusahaan secara keseluruhan. Kata Kunci: Nilai Perusahaan, Green Investment, Eco Efficiency, Good Corporate Governance, Komisaris Independen, Kepemilikan Institusional
Pengaruh Teknik Audit, Kemampuan Auditor dan Pengalaman Auditor Terhadap Efektivitas Pelaksanaan Prosedur Audit Investigatif dalam Pengungkapan Kecurangan Cahaya Zulfah; Fathiyah Alifah Fitriyani; Nera Marinda Machdar
Journal of Management and Social Sciences Vol. 3 No. 2 (2024): May : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i2.1224

Abstract

The purpose of this research is to conduct a literature review of previous studies and document various kinds of references on topics and related to the effectiveness of the implementation of investigative audit procedures in disclosing fraud. The method used in this research is a qualitative approach and can also be called a literature study. This research uses secondary data in the form of previous research journals. The results of this study are based on literature in previous research journals by several researchers, it is concluded that audit techniques, auditor ability and auditor experience affect the effectiveness of the implementation of investigative audit procedures in disclosing fraud.