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PENERAPAN SAK EMKM PADA PENCATATAN LAPORAN KEUANGAN SEDERHANA UMKM DI KULON PROGO Isdyantanti, Nisa; Zaenal Wafa
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 4 (2023): APTEKMAS Volume 6 Nomor 4 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i4.8177

Abstract

The application of SAK EMKM in assisting the recording of simple financial reports for MSMEs in Kulon Progo aims to help MSME players to increase their insight and training in preparing financial reports. Financial reports have a role in MSMEs to provide business information, financial conditions and develop their businesses. The SAK EMKM Financial Report includes; profit and loss report, capital changes report and notes to financial statements. Activities are carried out using direct training methods through Excel accounting and financial report form output.
THE IMPACT OF GOOD CORPORATE GOVERNANCE MECHANISMS ON FIRM VALUE WITH PROFITABILITY MODERATION VARIABLES Isdyantanti, Nisa; Wulandari, Ika
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/vaz8tc60

Abstract

Research aim: This research aims to investigate the impact of Good Corporate Governance procedures on firm value, using profitability as a moderating variable. The dependent variable in this research is the Good Corporate Governance mechanism, which is represented by the board of commissioners and board of directors. The dependent variable in this research is firm value as defined by Price to Book Value (PBV). Profitability is a moderating variable in this research and is measured using Return on Equity (ROE). This research focuses on pharmaceutical companies listed on the Indonesian Stock Exchange. Design/Method/Approach: This study was carried out using a quantitative approach to test a theory or hypothesis to strengthen or even reject the theory or hypothesis resulting from existing research. The population in this study are pharmaceutical companies registered on the IDX in 2020-2021. This research sample used a purposive sampling method and obtained 55 samples that met the criteria. The data analysis method used in this study was processed using SPSS version 21 software by carrying out multiple regression tests and Moderated Regression Analysis (MRA) tests. Research Finding:  According to the findings of this study, the board of commissioners has a considerable impact on corporate value. The board of directors has a substantial effect on the value of the company. Profitability can mitigate the strong influence of the board of directors on firm value. Profitability can reduce the strong impact of the board of directors on firm value. Profitability can thus strengthen the effect of the board of directors and the board of commissioners on corporate value.