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COLLABORATION OF THE ACCOUNTING EDUCATION STUDY PROGRAM OF THE UNIVERSITY OF PGRI WEST SUMATRA WITH STATE VOCATIONAL SCHOOL 1 LUBUK SIKAPING AS A GUEST LECTURER IN THE FIELD OF ACCOUNTING ACCURATE SOFTWARE Harini, Gustia; Syamra, Yesmira; Amelia, Mona; Pratama, Indra Mulia; Benia, Gelsa Juni; Putri, Tiara Dian
RANGKIANG: Jurnal Pengabdian Pada Masyarakat Vol 7, No 1 (2025)
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/rangkiang.2025.v7i1.9966

Abstract

Quality human resources are inseparable from the quality of education available. This condition will certainly encourage the education sector to continue preparing educational systems and materials to prepare students who are able to compete and meet all current challenges. The development of the 4.0 revolution requires us to be able to understand and practice existing computer applications, one of which is computer applications using Accurate Accounting software. In fact, every company must develop its system according to the complexity, company development, and to keep up with the times. Several types of computer accounting applications that have been widely used in the world are Accurate Accounting. To keep up with all these technological advances, students must be prepared to face these developments and teachers are provided with provisions to be proficient in using these programs. Providing practical computer accounting training for vocational high school teachers aims to provide teachers with vocational skills competencies to improve their abilities in training their students to become productive individuals, able to work independently or fill job openings in the workforce as middle-level workers. This activity seeks to provide a correct understanding of accounting by using Accurate applications to assist in preparing financial reports.
Pengaruh Corporate Social Responsibility, Good   Corporate Governance, Struktur Modal, Kebijakan Dividen dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Sektor Technology Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Benia, Gelsa Juni; Harini, Gustia; Saputra, Syailendra Eka
Journal of Authentic Research Vol. 5 No. 3 (2026): August
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jar.v5i3.6234

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), struktur modal, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan metode kuantitatif dengan sampel sebanyak 16 perusahaan yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews 9. Model yang digunakan adalah Random Effect Model (REM). Hasil penelitian menunjukkan bahwa CSR dan struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan GCG, kebijakan dividen, dan ukuran perusahaan tidak berpengaruh signifikan. Secara simultan, CSR, GCG, struktur modal, kebijakan dividen, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan. Oleh karena itu, perusahaan perlu meningkatkan pengungkapan CSR dan mengelola struktur modal secara optimal untuk meningkatkan nilai perusahaan.