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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bangsa
Rahmatika, Annisa Nurdini
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Pengaruh kinerja lingkungan dan eco control terhadap pengungkapan corporate social responsibility Inawati , Wahdan Arum; Rahmatika, Annisa Nurdini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

A company must pay attention to the surrounding environment by prioritizing social benefits. In addition to this, the company also focuses on financial benefits so that social benefits can be carried out. Costs are needed to support the running of these activities. The company will make a work plan and budget to carry out social activities so that there are social benefits. Social benefits can be obtained by disclosing Corporate Social Responsibility (CSR). Therefore, this study aims to examine the effect of environmental performance and eco-control as measured using performance measurements, budgets, and incentives on the disclosure of Corporate Social Responsibility (CSR). The unit of analysis used in this study is a group, namely a combination of primary sector companies listed on the Indonesia Stock Exchange (IDX) in 2018–2019. The data were analyzed using panel data regression analysis through SPSS software. The results obtained in this study show that environmental performance, performance measurement, and budget partially have a positive effect on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, incentives have no impact on Corporate Social Responsibility (CSR).
Pelatihan Implementasi Siklus Akuntansi untuk Siswa SMK Negeri 3 Bandung Asniar, Asniar; Wisna, Nelsi; Kotjoprayudi, Raswyshnoe Boing; Rahmatika, Annisa Nurdini
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 11 (2024): Januari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i11.626

Abstract

Provinsi Jawa Barat melalui Dinas Pendidikan (Disdik) Jawa Barat berupaya menurunkan tingkat pengangguran terbuka (TPT) melalui program Sekolah Pencetak Wirausaha (SPW). Berdasarkan data Badan Pusat Statistik (BPS) Jawa Barat pada Agustus 2021, sekitar 16,71 persen pengangguran disumbang oleh lulusan SMK.  Melalui program SPW yang sudah diikuti lebih dari 30.000 siswa dari berbagai SMK dimana dari SMK  negeri sekitar 288 siswa dan SMK swasta sekitar 2.666 SMK siswa. Siswa-siswi SMK nantinya tidak hanya mengandalkan bekerja di industri tapi juga mampu menciptakan lapangan pekerjaan. Siklus Akuntansi sangatlah penting bagi perusahaan dan organisasi sehingga perlu diperkenalkan juga untuk siswa SMK Negeri 3 Bandung sebagai bekal untuk menjadi enterpreneur. Melalui kegiatan pelatihan ini, siswa SMK Negeri 3 Bandung mendapatkan pengetahuan akan implementasi siklus akuntasi bagi perusahaan. Sehingga saat menjadi entrepreneur nanti, mereka dapat mengetahui posisi keuangan perusahaan setiap saat.
Co-Authors Asniar Asniar Nelsi Wisna Raswyshnoe Boing Kotjoprayudi Wahdan Arum Inawati