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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Sipakatau
Diah Nurdiana
Institut Bisnis dan Informatika Kosgoro 1957, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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Smart Financial Management: Introducing Digital Accounting Tools for Small Businesses Lia Nurina; Diah Nurdiana; Eko Prasetyo
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 4 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2528

Abstract

This community service program aims to improve financial literacy and technical skills of Micro, Small, and Medium Enterprises (MSMEs) in Parit Tokaya Village, South Pontianak through accounting digitalization training. Based on initial observations, most MSMEs in this area have not used a digital financial recording system and still rely on unsystematic manual methods. The training was conducted with a participatory approach and direct practice using a simple accounting application that can be accessed via the participant's smartphone device. Evaluation of the training results was carried out through pre-test and post-test instruments, which showed a significant increase in participants' understanding and skills in managing business finances. Practice-based training methods have proven effective in increasing participant engagement and understanding. In addition, the impact of the training can be seen from changes in participant behavior who have started recording daily transactions and preparing cash flow reports periodically. Challenges in implementation remain, limited devices, internet connections, and resistance to change from older participants. To maintain the sustainability of the training results, a learning community was formed and digital ambassadors were appointed from the most active participants. This program is expected to be a replication model for other regions in an effort to strengthen the digital transformation of MSMEs. This activity not only provides individual capacity building, but also contributes to the development of a more adaptive and technology-based local economic ecosystem. Cross-sector collaboration between universities, government, and local communities is key to supporting the sustainability of this kind of community service program.
THE EFFECT OF CAPITAL STRUCTURE, THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE, AND AUDIT QUALITY ON THE COMPANY'S VALUE Diah Nurdiana; Afly Yessie; Desi Sunarti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3310

Abstract

This study aims to analyze the influence of capital structure, the implementation of good corporate governance (which is proxied through institutional ownership, managerial ownership, and independent board of commissioners), and audit quality on company value. The main problem of this study arises because of the inconsistent results of previous research on factors that affect the value of companies, especially in the property and real estate sectors in Indonesia. The research method used is quantitative with a descriptive approach. Secondary data was obtained from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The sampling technique used purposive sampling with the criteria of companies that reported complete financial statements during the study period. Data analysis was carried out using multiple linear regression through SPSS version 26 with classical assumption test, partial test (t), simultaneous test (F), and determination coefficient (Adjusted R²). The results of the study show that the capital structure has a significant positive effect on the value of the company; institutional ownership and an independent board of commissioners have a significant positive effect; managerial ownership has no significant effect; Meanwhile, audit quality has a positive effect on the company's value. In conclusion, the better the capital structure, corporate governance, and audit quality, the higher the value of companies in the property and real estate sectors on the IDX.Keywords: Capital Structure, Good Corporate Governance, Audit Quality, Company Value
Co-Authors Afly Yessie Desi Sunarti Eko Prasetyo Lia Nurina