Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Asian Journal of Social and Humanities
Yuliastuty Asmara, Rina
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Mastering ICOFR: Building Effective Internal Control Systems For Compliance And Financial Reporting Accuracy Yuliastuty Asmara, Rina; Iqbal , Muhammad; Kamil, Islamiah
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6487

Abstract

The GNV Learning Center, acting as the community engagement partner, had difficulties enhancing the participants' competences within the context of implementing Internal Control Over Financial Reporting (ICOFR). Additionally, a significant number of trainees came from businesses that did not have sufficient documentation of their internal controls and had minimal experience recognizing risks or evaluating their effectiveness. In order to address these deficiencies, a community service program with the name "Mastering ICOFR: Building Effective Internal Control Systems for Compliance and Financial Reporting Accuracy" was developed. The program's objective is to enhance both the theoretical grasp of the COSO framework and the practical skills associated with it. The program was presented in a variety of formats, including interactive seminars, group exercises, discussions based on real-world scenarios, and simulations of internal audits. Additionally, participants were provided with access to digital modules and online mentoring support for a period of three months, in addition to the in-person training that lasted for two days. The evaluation, which consisted of pre- and post-tests, revealed that the participants' abilities had improved by an average of 33 percent. A number of significant learning outcomes were the enhancement of risk mapping, the recording of internal controls, and the capability to identify gaps in the system. This program was successful in contributing to the development of a culture that prioritizes compliance, accountability, and transparency within the organizations that made up the participants. We recommend replicating the program model in other industries facing comparable governance difficulties due to its adaptability.
Company Size, Managerial Ownership, Sustainability Report on Financial Performance with Operational Efficiency as an Intervening Alfariz, Rifa; Yuliastuty Asmara, Rina
Asian Journal of Social and Humanities Vol. 2 No. 12 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i12.391

Abstract

The aim of this research is to examine the influence of company size, managerial ownership, and Sustainability Report on the financial performance of banking companies in Indonesia, with operational efficiency as an intervening variable. The population for this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data collection was conducted using purposive sampling, resulting in a sample of 13 companies and a total of 65 observations. The analysis technique employed is panel data regression. Microsoft Excel and E-views 13 were used for data processing. The research findings indicate that, partially, company size and managerial ownership have a positive effect on operational efficiency. However, the Sustainability Report does not significantly affect operational efficiency. Furthermore, company size and operational efficiency are empirically proven to have a positive impact on financial performance. Meanwhile, managerial ownership and Sustainability Report do not significantly influence financial performance. Company size and managerial ownership, mediated by operational efficiency, positively impact financial performance, while Sustainability Report which mediated by operational efficiency, does not significantly affect financial performance.
Company Size, Managerial Ownership, Sustainability Report on Financial Performance with Operational Efficiency as an Intervening Alfariz, Rifa; Yuliastuty Asmara, Rina
Asian Journal of Social and Humanities Vol. 2 No. 12 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i12.391

Abstract

The aim of this research is to examine the influence of company size, managerial ownership, and Sustainability Report on the financial performance of banking companies in Indonesia, with operational efficiency as an intervening variable. The population for this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data collection was conducted using purposive sampling, resulting in a sample of 13 companies and a total of 65 observations. The analysis technique employed is panel data regression. Microsoft Excel and E-views 13 were used for data processing. The research findings indicate that, partially, company size and managerial ownership have a positive effect on operational efficiency. However, the Sustainability Report does not significantly affect operational efficiency. Furthermore, company size and operational efficiency are empirically proven to have a positive impact on financial performance. Meanwhile, managerial ownership and Sustainability Report do not significantly influence financial performance. Company size and managerial ownership, mediated by operational efficiency, positively impact financial performance, while Sustainability Report which mediated by operational efficiency, does not significantly affect financial performance.
Co-Authors Alfariz, Rifa IQBAL , MUHAMMAD Islamiah Kamil