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Pelatihan Akuntansi Koperasi bagi Koperasi Simpan Pinjam di Kabupaten Subang Mulyati, Sri; Nursely, Dinda; Aliya, Esta Rahma; Kartika, Intan; Nuroktaviani, Ria; Patonah, Silpia Fitri; Agisna, Yuli
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 3 (2024): August 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i3.282

Abstract

This community service program aims to improve the understanding and accounting skills of savings and loan cooperative managers in Subang Regency, with a focus on increasing transparency and accountability in financial management. The program implementation method includes identifying needs and problems, designing training programs, and implementing and evaluating them. The training is structured through a combination of lectures, group discussions, case studies, and hands-on practice sessions. The results of the program showed a significant increase in participants' understanding and skills related to cooperative accounting, as well as positive changes in financial management practices. Pre-test and post-test evaluations showed a significant increase in scores, namely from a pre-test average of 52.46 and a post-test average of 74.22. Participant satisfaction surveys showed positive feedback on the content and teaching methods. This program contributed to improving the financial performance of cooperatives and increasing member confidence, as well as providing positive implications for local economic development in Subang Regency.
THE SUSTAINABILITY REPORT MODERATES THE FACTORS THAT AFFECT THE COMPANY'S VALUE IN FOOD AND BEVERAGE COMPANIES IN ASEAN Sri Mulyati; Putri, Trisandi Eka; Nursely, Dinda; Sugiharto, Bambang; Kurniawan , Asep
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7261

Abstract

This study aims to find out how the influence of Profitability, Liquidity, Company Size on Company Value with Sustainability Report as a moderation variable. The indicators in this study are Profitability measured using Return On Asset, Liquidity using Current Ratio, Company Size using Total Asset LN, Company Value using Price to Book Value, and Sustainability Report using SDRI. The population used in this study is food and beverage subsector companies registered in ASEAN for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using purposive sampling techniques, and a research sample of 267 data was obtained. The analysis methods used in this study are panel data regression analysis and Moderated Regression Analysis (MRA). The results of the study show that the variables Profitability and Liquidity have a positive effect on Company Value, while Company Size has no effect on Company Value. In addition, the Sustainability Report is able to moderate Profitability and Liquidity to Company Value but is unable to moderate Company Size to Company Value.