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TRAINING ON PREPARING FINANCIAL STATEMENTS ACCORDING TO EMKM STANDARDS FOR CULINARY MSMEs IN LHOKSEUMAWE Nurhasanah; Husaini; Rina Humaira; Malika Aliya Kasta
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2173

Abstract

This community service program is implemented for culinary MSME actors in Lhokseumawe City. The issues faced by the partners, specifically culinary MSMEs, include: Challenges in the partners' ability to prepare financial reports (Cash Flow) in accordance with SAK EMKM; A lack of knowledge in preparing financial statements according to standards. The purpose of this activity is to provide solutions to the problems faced by the partners. To achieve this goal, the PKM team conducts a financial reporting (Cash Flow) assistance program and provides guidance on preparing financial reports following EMKM standards. The planned output targets to be achieved by the PKM team include mandatory outputs such as a community service report, publication of articles in OJS-based community service journals or national seminar proceedings, publication of activities in print or online media, and partnership cooperation documents. Additionally, the program aims for supplementary outputs, including copyright (HKI) for the community service report.
THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE Nurhasanah; Husaini; Malika Alia Kasta; Rina Humaira
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2129

Abstract

This study aims to examine the influence of environmental accounting and corporate social responsibility on firm value. The population in this study consists of mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample was selected using purposive sampling with four criteria, resulting in 15 companies suitable for observation. This research employs multiple linear regression analysis using SPSS software. In this study, the environmental accounting variable is measured using the PROPER rating, the corporate social responsibility variable is measured using the GRI 4 index, and the firm value variable is measured using Tobin’s q ratio.
THE IMPACT OF DIGITAL PAYMENT, FINANCIAL TECHNOLOGY, AND CONSUMER SERVICE ON INCOME INCREASE FOR TOP 50 MSMEs Nurhasanah; Husaini; Nur Afni Yunita; Malika Alia Kasta; Rina Humaira
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i3.2123

Abstract

This study aims to assess the impact of digital payments, financial technology, and consumer service on income growth among MSMEs in Banda Aceh. The study population consists of MSMEs in Banda Aceh, with purposive sampling selecting the top 50 MSMEs with the highest income growth during the observation period. The research uses a descriptive quantitative method with 50 MSME respondents in Banda Aceh. Data collection techniques include literature review, observation, interviews, questionnaires, and documentation. Data analysis uses multiple linear regression tests.