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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 INFLUENCE OF SUSTAINABILITY REPORT AND FINANCIAL PERFORMANCE ON THE PROFITABILITY OF SHARIA BANKING COMPANIES REGISTERED IN INDONESIA AND MALAYSIA, 2021-2023 Mulyati, Sri; Agisna, Yuli; Agnyoto, Panji
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

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Abstract

This research aims to examine the influence of sustainability reports and financial performance on profitability. The population in this study consists of banking sector companies registered in Indonesia and Malaysia in 2021-2023. This research uses multiple regression analysis using the EVIEWS 12 program using quantitative descriptive methods, namely by describing data and facts from the results of Sustainability Report calculations using the Sustainability Report Disclosure Index (SRDI), Financial Performance using ROE and Profitability. measured using Return On Assets (ROA). The research results show that the independent variable Sustainability Report (SR) has no effect on the dependent variable Profitability, but Financial Performance has an effect on the dependent variable profitability.