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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JURDIASRA
Swasti Putri, Ika
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Other

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Pengenalan Keberlanjutan Usaha dengan Perhitungan HPP yang Wajar pada Pelaku UMKM di Desa Pagedangan Irawati, Wiwit; Ersyafdi, Ilham Ramadhan; Ginting, Rafles; Puspitasari, Ayu; Rumaizha, Riri; Harry Mukti, Aloysius; Marpaung, Oktavia; Swasti Putri, Ika
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 2 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i2.51

Abstract

Calculating a reasonable Cost of Goods Sold (COGS) is very important for Micro, Small and Medium Enterprises (MSMEs) because it has a direct effect on the profitability and sustainability of the business. However, in practice there are still many MSME entities that have not calculated their COGS in accordance with accounting methods in accordance with the correct EMKM Financial Accounting Standards (SAK), this is partly due to limited MSME resources so that COGS calculations are inaccurate. Based on this background, service lecturers from various universities and affiliated with the professional organization, namely ICMA, collaborated to provide Community Service in the form of introducing business sustainability with reasonable COGS calculations targeting MSMEs in Pagedangan Village. Armed with basic accounting knowledge, especially reasonable COGS calculations, it is hoped that Pagedangan Village MSMEs can develop their businesses and open up opportunities to progress in the future.
CEO Strategy and Sustainability: Building Corporate Value in the Energy and Basic Materials Industry Swasti Putri, Ika; Ratu Aghnia Raffaidy Wiguna; Nur Rizki Wijaya; Rika Nur Widiastutik; Rama Laksono, Bayu
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.886

Abstract

This study aims to determine the effect of Chief Executive Officer (CEO) characteristics and environmental performance on firm value in energy and basic Materials sector companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a population of 197 companies. The sampling technique uses purposive sampling method, with 5 years of observation so that there are 34 observation companies to analyze. The analysis method used is multiple linear regression with SPSS. The results of this study indicate that the CEO Gender and CEO education level have a positive and insignificant effect, CEO tenure and environmental performance have a negative and insignificant effect, while CEO Age has a negative but significant effect on company value. The coefficient of determination (R²) of 0.173 indicates that the independent variables only explain 17.3% of the variation in firm value, while 82.7% is influenced by other factors outside the model
Co-Authors Ayu Puspitasari, Ayu Ersyafdi, Ilham Ramadhan Harry Mukti, Aloysius Irawati, Wiwit Marpaung, Oktavia Nur Rizki Wijaya Rafles Ginting Rama Laksono, Bayu Ratu Aghnia Raffaidy Wiguna Rika Nur Widiastutik Rumaizha, Riri