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All Journal Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi
Sholehah, Hikma Markatus
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Edukasi Usaha Tanaman Hidroponik: Peluang Bisnis dan Pengelolaannya Afiatan, Arbina Satria; Tamam, Ibnu; Ardianingsih, Arum; Sholehah, Hikma Markatus
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 2 (2025): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i2.2217

Abstract

Hidroponik adalah system pertanian dengan memanfaatkan keterbatasan lahan agar tetap mendapatkan produk pertanian berkualitas. Produk-produk hasil hidroponik memiliki permintaan pasar cukup tinggi. Beberapa hasil produk hidroponik antara lain selada, sawi, pakcoy, tomat dan cabe. Produk hasil system hidroponik memiliki nilai ekonomis, sehingga dapat menjadi peluang bisnis bagi masyarakat. Pelaksanaan kegiatan pengabdian kepada masyarakat (PkM) ditujukan untuk warga desa Ketintang Kidul kecamatan Bojong, Pekalongan. Desa ini memiliki sektor pertanian yang potensial dan warga desa usia produktif. Industrialisasi membuat lahan pertanian yang luas menjadi berkurang. System hidroponik memungkinkan warga desa melakukan menanam sayuran dan buah-buahan dengan kualitas tinggi pada lahan yang terbatas. Metode pelaksanaan kegiatan PkM dilakukan menggunakan penyuluhan dan simulasi. Peserta kegiatan memiliki pemahaman konsep hidroponik dan peluang bisnis yang meningkat sebesar 20% sebelum dan sesudah pelaksanaan PkM. Pendampingan diperlukan sebagai tindak lanjut kegiatan PkM.
THE DETERMINANT OF RISK MANAGEMENT DISCLOSURE Ardianingsih, Arum; Aminatuzzuhro; Sholehah, Hikma Markatus
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

Risk disclosure provides information about risks that can be used as considerations in making economic decisions. The purpose of this study is to understand the characteristics of the board of directors and management ownership impact on managed risk disclosure. The object of the study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 The research data was taken from banking annual reports. The population is 41 banking companies, and the sample used is 39 companies. The study uses a total of 195 research data. The sampling technique uses purposive sampling. The analysis technique used in this study is Partial Least Square (PLS) - Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study are that the size of the board of directors has a positive effect on risk management disclosure, board duality has no effect on risk management disclosure. Then the study also provides empirical evidence that managerial ownership has a significant negative effect on risk management disclosure. Keywords: Board of Directors, Disclosure, Risk, Ownership
Co-Authors Aminatuzzuhro Arbina Satria Afiatan Arum Ardianingsih Tamam, Ibnu