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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 CASH HOLDING, DEVIDEND PAYOUT RATIO, COMPANY SIZE AND COMPANY VALUE ON PROFIT EQUALIZATION Diah Nurdiana; Desi Sunarti; Bambang Subiyanto
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 4 (2026): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

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Abstract

Profit equalization is one of the profit management practices carried out by companies to reduce profit fluctuations so that financial performance looks more stable in the eyes of investors. This practice can be influenced by various internal factors of the company, such as the level of cash holding, dividend payout ratio, company size, and company value. This study aims to analyze the influence of cash holding, dividend payout ratio, company size, and company value on profit equalization in property and real estate companies listed on the Indonesia Stock Exchange for the 2018–2022 period. The research uses a quantitative approach with secondary data in the form of the company's annual financial statements obtained through the Indonesia Stock Exchange and the official website of each company. The research sample was determined using the purposive sampling technique so that 10 companies were obtained with a total of 50 observations. Data analysis was carried out using multiple linear regression with the help of SPSS software version 26 after going through descriptive statistical testing, classical assumption test, determination coefficient, t-test, and F test. Simultaneously, the four independent variables have a significant effect on profit equalization. These findings suggest that company characteristics, particularly company size and dividend policy, are important factors influencing companies' tendency to engage in profit equalization practices.
Co-Authors Bambang Subiyanto Desi Sunarti Eko Prasetyo Lia Nurina