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All Journal JURNAL AKUNTANSI DAN BISNIS Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Eka Setiawati, Luh Pande
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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FACTORS INFLUENCING FINANCIAL STATEMENT INTEGRITY: A STUDY ON PROPERTY AND REAL ESTATE COMPANIES Eka Setiawati, Luh Pande; I Kadek Bagiana; Luh Putri Mas Mirayani
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.999

Abstract

This study takes place from 2021–2024 to investigate the integrity of the financial statements of property and real estate companies listed on the IDX and how variables like good corporate governance (GCG), company size, and leverage affected it. The objective of this study is to investigate the relationships between conservative indexes for financial statement accuracy and institutional ownership, managerial ownership, independent commissioners, company size, and leverage. This research examines the impact of these variables on financial statement integrity using multiple linear regression analysis and a sample of 64 organizations. The results demonstrate that institutional ownership, managerial ownership, and independent commissioners positively affect the accuracy of financial statements, whereas business size and leverage have significant negative impacts. These results provide valuable insights into the role of corporate governance mechanisms and firm characteristics in enhancing the transparency and reliability of financial reporting in the real estate and property sector.
Pemanfaatan Teknologi pada Pemasaran dan Pengelolaan Manajemen Menuju Bumdesa Mandiri di Desa Batuaji Kabupaten Tabanan: Pengabdian Dwinata JS, I Putu Wahyu; Eka Setiawati, Luh Pande; Putra Nugraha, Dewa Made Dwicky
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3724

Abstract

This community service program was conducted in Batuaji Village, Kerambitan District, Tabanan Regency, Bali, with the aim of enhancing the managerial capacity and digital marketing capabilities of the village-owned enterprise (BUMDesa) Madyamika Karya. Based on preliminary observations, the BUMDesa faced several challenges, including the absence of Standard Operating Procedures (SOP), limited technological literacy among staff, and the lack of digital promotional media. The method used in this program was a combination of training and mentoring, carried out in three main stages: preparation, implementation, and evaluation. The training focused on two key areas: the importance of SOPs in business management and digital marketing strategies using social media, particularly Instagram. The results showed a significant improvement in participants' knowledge and skills, the establishment of the BUMDesa's official Instagram account, and the development of SOPs for livestock credit distribution. However, some challenges remained, such as limited training time and varying levels of digital literacy among participants. To address this, the service team provided follow-up consultation sessions to ensure sustainable implementation of the strategies introduced.
Co-Authors Dwinata JS, I Putu Wahyu I Kadek Bagiana Luh Putri Mas Mirayani Putra Nugraha, Dewa Made Dwicky