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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Sahabat Sosial: Jurnal Pengabdian Masyarakat
Hidayatussholikhah, Nurul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Nursing

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Pengenalan Aplikasi Buku Kas dalam Digitalisasi Akuntansi pada Toko Kelontong Hidayatussholikhah, Nurul; Budiantara, Martinus
Sahabat Sosial: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Sahabat Sosial: Jurnal Pengabdian Masyarakat (Desember)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/sosisabdimas.v3i1.511

Abstract

In the current digital era, business actors are expected to adapt to technological developments in managing their businesses to be more effective and efficient. The purpose of this understanding of Micro, Small, and Medium Enterprises (MSMEs) in conducting simple accounting records using the Buku Kas application. This service is carried out in two locations, namely Mrs. Yani’s grocery store and Mrs. Ratmi’s grocery store. The obstacle faced by the two entrepreneurs is the lack of bookeeping and financial transaction records due to insufficient understanding of financial records recording. Therefore, training was conducted by introducing and explaining the features avaible in the Buku Kas application as well as how to record income and expenditure transactions. After practicing regularly, both entrepreneurs made good progress week by week and became more diligent in digital financial recording.
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MEDIASI Hidayatussholikhah, Nurul; Budiantara, Martinus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6596

Abstract

Studi berikut bermaksud menganalisis peran kinerja lingkungan sebagai variabel mediator diantara keputusan investasi serta keputusan pendanaan pada nilai perusahaan di sektor basic materials yang terdaftar di BEI. Penelitian menerapkan metode kuantitatif dengan teknik purposive sampling, menghasilkan 54 perusahaan sebagai sampel penelitian. Analisis data dilaksanakan menerapkan Partial Least Square (PLS) dengan software SmartPLS 4.1.1.2. Temuan penelitian mengindikasi bahwasanya: Keputusan investasi serta pendanaan berdampak positif serta signifikan pada nilai perusahaan, Kinerja lingkungan: Dipengaruhi positif namun tidak signifikan oleh keputusan investasi, dipengaruhi negatif serta signifikan oleh keputusan pendanaan. Kinerja lingkungan tidak berperan sebagai mediator diantara keputusan investasi serta nilai perusahaan, namun berhasil memediasi hubungan keputusan pendanaan dengan nilai perusahaan. putusan pendanaan terhadap nilai perusahaan.
Co-Authors Martinus Budiantara, Martinus