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All Journal Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Hardiyanti Dahlan
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Risk Management Disclosure Terhadap Siklus Penjualan Dan Piutang Usaha Pada Perusahaan F&B Yang Terdaftar Di Bursa Efek Indonesia Hardiyanti Dahlan; Mustianti; Nur Afika; Ririn Amelia Juliasti; Rahmawati Nur Siduppa
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5847

Abstract

This study aims to analyze the effect of Enterprise Risk Management (ERM) disclosure based on the COSO framework on the effectiveness of the sales cycle and accounts receivable collection, which is measured through Days Sales Outstanding (DSO), Receivable Turnover (RT), and Bad Debt Ratio (BDR). The research uses a quantitative approach with data from the annual reports of six Food and Beverage (F&B) companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Data were analyzed using normality, linearity, simple linear regression, T-test, and determination coefficients with the help of SPSS software. The results showed that ERM disclosure had a positive and significant effect on DSO and RT, but did not have a significant effect on BDR. The value of the determination coefficient (R²) in DSO and RT was 9.5%, indicating that ERM was able to explain the variation of the two variables, while 90.5% was influenced by other factors. Overall, the results of the study strengthen the hypothesis that the application of ERM makes a positive contribution to improving the effectiveness of sales cycle management and accounts receivable.
Revitalisasi Kawasan Air Terjun Bantimurung Gallang sebagai Upaya Peningkatan Peran Masyarakat Lokal dalam Pengelolaan Wisata Wawan Andi Saputra; Jumriah, Jumriah; Anisa Wulandari; Hardiyanti Dahlan; Nirma Ulfiyanah
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6659

Abstract

The revitalization of village tourist areas is an important step to increase the attractiveness and sustainability of community-based tourist destinations. This study explains the application of an approach that involves participation in destination development in Pao village, Gowa Regency, especially in the Bantimurung Glang Waterfall area. The activities carried out include training in the field of services and improvement of the area, such as rearrangement of locations and installation of information boards, with the aim of strengthening community participation and improving facilities and services in the tourism sector. Preliminary data shows that the infrastructure and management system of the area still need to be improved, which can be seen from the low level of visitor satisfaction and the lack of supporting equipment. By using a participation-based service method, it is hoped that the management of the area can continue and empower the local community, as well as improve their knowledge and skills in managing tourist destinations. This approach not only focuses on the physical aspect, but also pays attention to the social and institutional aspects of the community, so that the community's ability to manage village tourism can be strengthened, supporting the sustainable and inclusive development of tourism villages.
Co-Authors Anisa Wulandari Jumriah, Jumriah Mustianti Nirma Ulfiyanah Nur Afika Rahmawati Nur Siduppa Ririn Amelia Juliasti Wawan Andi Saputra