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All Journal Jurnal Manajemen STIE Muhammadiyah Palopo Community Development Journal: Jurnal Pengabdian Masyarakat Worksheet : Jurnal Akuntansi Jurnal Pengabdian Nasional (JPN) Indonesia
Amalia, Cut Intan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Tata Kelola Keuangan pada TK Aisyiyah Bustanul Athfal Lhong Raya, Banda Aceh Aini, Zahriatul; Amalia, Cut Intan; Puspita, Desy; Sufika, Arwina; Agustina; Mirnawati; H, Khairita; Azlina; Akbar, Indra; Meysinta, Desti Putri
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 2 (2025): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v6i2.1270

Abstract

The financial management training at TK Bustanul Athfal Lhong Raya aims to enhance the capacity of the school administrators in managing finances transparently and accountably. The issues faced by the administrators include a lack of skills in structuring financial documents and limited use of technology. This training involved the school principal, treasurer, teachers, and representatives from the school committee as participants, covering topics such as budgeting, cash flow recording, and the preparation of simple financial reports. The methods combined theory and practice to ensure participants could implement what they learned in their daily activities. The results showed a significant improvement in participants' understanding and skills in managing financial documents in a more structured and transparent manner, as evidenced by their ability to create daily cash books, annual budgets, and more systematic financial reports. Post-training monitoring confirmed that most participants had applied the taught materials in managing school finances, although further assistance is required, especially in the use of financial technology. This activity successfully established a better financial management system, increased transparency, and built trust among the community in the financial management of TK Bustanul Athfal. This training provides a strong foundation for accountable and sustainable financial management in TK Bustanul Athfal Lhong Raya Banda Aceh.
PENINGKATAN KUALITAS TATA KELOLA SDM TENAGA PENDIDIK TK AISYIYAH BUSTANUL ATHFAL BANDA ACEH Hasbi, Khairita; Puspita, Desy; Aini, Zahriatul; Mirnawati, Mirnawati; Akbar, Indra; Agustina, Agustina; Amalia, Cut Intan; Azlina, Azlina; Sufika, Arwina; Sinaga, Desi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.40098

Abstract

Kehadiran Taman kanak–kanak (TK) dalam dunia pendidikan sangat dibutuhkan untuk menyesuaikan dengan kebutuhan para orang tua dalam memenuhi pendidikan anak-anaknya. Pemilihan sekolah, termasuk TK menjadi perhatian khusus para orang tua, dengan mempertimbangkan fasilitas yang memadai dan sumber daya pengajar yang berkualitas menjadi salah satu faktor penting sebuah lembaga Pendidikan. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengidentifikasi, mensosialisasikan, dan memantau tata kelola Sumber Daya Manusia (SDM) oleh Politeknik Kutaraja yang diterapkan di TK Aisyiyah Bustanul Athfal Lhong Raya Banda Aceh. Hasil yang diperoleh dari kegiatan pengabdian kepada Masyarakat ini menunjukkan bahwa sosialisasi dan pembinaan terkait tata kelola SDM berjalan dengan baik. Pihak sekolah dan guru menerima materi pembinaan melalui sosialisasi, pelatihan, dan diskusi yang bersifat berkelanjutan. Proses monitoring yang dilakukan memberikan gambaran positif mengenai kemajuan yang dicapai, khususnya dalam penerapan tata kelola SDM yang lebih efektif. Secara keseluruhan, program ini memberikan kontribusi yang baik terhadap kualitas pendidikan dan pengelolaan sekolah di TK Aisyiyah Bustanul Athfal Lhong Raya Banda Aceh, meskipun masih terdapat beberapa aspek yang perlu diperbaiki lebih lanjut.
Menilai Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Manufaktur Era Covid-19: Peran Mediasi oleh Risiko Litigasi Phonna, Listia; Nazariah, Nazariah; Yusnidar, Cut; Amalia, Cut Intan; Akmal, Syamsul; Yanti, Evi Maulida
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v10i2.2063

Abstract

AbstactThis research aims to assess how employee diff and financial distress relate to earnings management, as well as the relationship between litigation risk mediating the influence of employee diff and financial distress on earnings management in manufacturing companies. The samples obtained in this research were 80 manufacturing companies that were able to publish their financial reports consecutively from 2019 to 2021. The research used panel data so that data processing was carried out using the eviews application. Then, after successfully selecting the model in substructure I and substructure II, the results of research in substructure I show that the variables employee diff (X1) and variable risiko litigasi (Z) has no effect on variable manajemen laba (Y). The Sobel test was carried out to assess the mediation relationship, the results showed that variable risiko litigasi (Z) was unable to mediate the influence of variable employee diff (X1)  or variable financial distress (X2) on variable manajemen laba (Y).Keyword: Employee Diff, Financial Distress, Manajemen Laba, Perusahaan Manufaktur Era Covid-19, Risiko LitigasiAbstrakPenelitian ini bertujuan untuk menilai bagaimana hubungan employee diff dan financial distress terhadap manajemen laba, juga hubungan risiko litigasi memediasi pengaruh employee diff dan financial distress terhadap manajemen laba pada perusahaan manufaktur. Sampel yang diperoleh dalam penelitian ini adalah 80 perusahaan manufaktur yang mampu mempublikasikan laporan keuangannya secara berturut-turut dari tahun 2019 sampai dengan tahun 2021. Penelitian menggunakan data panel sehingga pengolahan data dilakukan dengan menggunakan aplikasi eviews. Kemudian setelah berhasil pemilihan model pada pada sub struktur I dan substruktur II hasil penelitian pada substruktur I menunjukkan bahwa variabel variabel X1 dan variabel X2 secara parsial maupun simultan tidak berpengaruh terhadap variabel Z, sedangkan pada substruktur II X1 berepengaruh terhadap variabel Y, variabel X2 dan variabel Z  tidak berpengaruh terhadap variabel Y. Uji sobel dilakukan untuk menilai bagaimana hubungan mediasi, hasilnya menunjukkan bahwa varibael Z tidak mampu memediasi pengaruh variabel  X1 maupun variabel X2 terhadap variabel YKata Kunci: Employee Diff, Financial Distress, Manajemen Laba, Perusahaan Manufaktur Era Covid-19, Risiko Litigasi
Cash Holding Dalam Konteks Product Market Competition dan Firm Size Pada Perusahaan Artificial Intelligence (Ai) di Dunia Rahmaniar, Rahmaniar; Amalia, Cut Intan; Khairita H, Khairita
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7387

Abstract

This study aims to analyze and examine the effects of product market competition and firm size on cash holding among leading AI companies worldwide. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using Stata 17 software to test the hypotheses. The findings reveal that product market competition does not significantly affect cash holding, whereas firm size has a significant impact on cash holding among leading AI companies globally.
Kinerja Keuangan dan Strategi Cash Holding Pada Perusahaan Artificial Intelligence (Ai) di Dunia: Menelaah Pengaruh Moderasi Dari Ukuran Perusahaan Amalia, Cut Intan; Liza, Laisa; Ivana, Farah
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7388

Abstract

This study aims to evaluate the influence of Return on Asset (ROA) and Return on Investment (ROI) on cash holding in global AI companies, considering firm size as a moderating variable. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using IBM SPSS 27 software to test the hypotheses with Moderation Regression Analysis (MRA). The results indicate that ROA does not have a significant effect on cash holding, either directly or through the moderating role of firm size. Conversely, the influence of ROI on cash holding shows a significant difference when firm size serves as a moderating variable. Although ROI does not have a significant direct effect, the relationship becomes significant through the moderation of firm size.
Co-Authors Agustina Agustina Aini, Zahriatul Akbar, Indra Akmal, Syamsul Azlina Azlina, Azlina Evi Maulida Yanti Fachry Abda El Rahman H, Khairita Hasbi, Khairita Ivana, Farah Khairita H, Khairita Liza, Laisa Meysinta, Desti Putri Nazariah, Nazariah Phonna, Listia Puspita, Desy Raden Mohamad Herdian Bhakti Rahmaniar Rahmaniar, Rahmaniar Sinaga, Desi Sufika, Arwina Yusnidar, Cut