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Introduction of Basic Accounting Concepts in Kalam Kudus Senior High School Pekanbaru Wati, Yenny
Room of Civil Society Development Vol. 1 No. 5 (2022): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

This activity aims to provide students with understanding, knowledge, and an assessment of their abilities in basic accounting concepts. This activity uses lectures, questions and answers, practice and quizzes, and the distribution of questionnaires to gather feedback and suggestions from students. On Monday, August 1st, 2022, this activity was completed offline. The Kalam Kudus Senior High School Pekanbaru students who took part in this activity numbered 14 in total. According to the results of the assessment of student abilities through the provision of accounting practicum questions and quizzes, 90 percent of students can understand, answer, and solve accounting practicum questions and quizzes well. The evaluation of the introduction of basic accounting concepts concluded that it went smoothly and left a positive impression on the students of Kalam Kudus Senior High School Pekanbaru. This activity is intended to stimulate students’ interest in the field of accounting.

Strengthening Business Competitiveness Through Training and Assistance with Cost of Goods Manufactured Calculations Wati, Yenny; Yusrizal, Yusrizal; Anton, Anton
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 2 (2023): Volume 5, Nomor 2 Desember Tahun 2023
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i2.12743

This service activity was generated by a problem that one of the bread MSME (Micro, Small, and Medium Enterprises) participants was having with the allocation of costs that were not itemized, impacting the bread MSME's income growth. The goal of the training is to improve bread MSMEs' understanding and financial planning abilities in efficiently calculating the cost of goods manufactured, hence affecting the determination of competitive product selling prices. Training, practice, mentoring, and empowerment are the methods or approaches employed. Offline activities were carried out on Monday, September 4, 2023, and were attended by bread MSME owners and their seven employees. According to the evaluation statistics, the level of knowledge increased by 71% after training and mentoring. This increase can be attributed to the fact that faults can be discovered directly through training and mentoring, and the service team can offer suggestions or alternative opinions to correct these errors. This activity has the potential to improve income and boost the MSME bread sector. This activity is intended to help MSME bread grow and contribute more to the economy.Aktivitas pengabdian ini dilatarbelakangi oleh adanya isu salah satu pelaku UMKM (Usaha Mikro, Kecil dan Menengah) roti terkait alokasi biaya yang tidak terperinci sehingga mempengaruhi pertumbuhan pendapatan UMKM roti tersebut. Aktivitas ini bertujuan untuk menambah wawasan dan keahlian perencanaan keuangan pelaku UMKM roti dalam menetapkan harga pokok produksi secara efisien, sehingga berdampak pada penentuan harga jual produk yang kompetitif. Pelatihan, praktik, pendampingan, dan pemberdayaan merupakan metode atau pendekatan yang diterapkan. Pelaksanaan kegiatan secara luring pada Senin, 4 September 2023 yang diikuti oleh pelaku UMKM roti beserta tujuh orang karyawannya. Hasil evaluasi memperlihatkan tingkat pemahaman meningkat sebesar 71% pada saat pelatihan dan pendampingan. Peningkatan ini terjadi karena kesalahan dapat ditemukan secara langsung melalui pelatihan dan pendampingan, dan tim pengabdi dapat memberikan saran atau pendapat alternatif untuk memperbaiki kesalahan tersebut. Kegiatan ini akan mampu meningkatkan pendapatan dan mendongkrak sektor UMKM roti. Kegiatan ini dirancang agar UMKM roti dapat berkembang dan berkontribusi lebih besar terhadap perekonomian.

Training on Applying SAK EMKM-Based Accounting to Optimise Profits in Broiler Chicken Businesses Wati, Yenny; Yusrizal, Yusrizal; Okalesa, Okalesa
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 1 (2024): Volume 6, Nomor 1 Juni Tahun 2024
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i1.14898

Tingkat pendidikan yang rendah memperlihatkan kurangnya pengetahuan akuntansi dan ketidakmampuan menghasilkan laporan keuangan yang sejalan dengan prinsip dasar akuntansi. Hal tersebut menjadi permasalahan dalam kegiatan PKM ini karena dapat mempengaruhi usaha pada UMKM ayam potong selanjutnya. Kegiatan PKM ini bertujuan untuk membantu dan mengoptimalkan efisiensi usaha UMKM ayam potong dengan meningkatkan pengetahuan akuntansi dan kapabilitas memproyeksikan biaya-biaya di periode selanjutnya dengan efektif untuk mengoptimalkan profit usaha. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku UMKM ayam potong dan tiga orang pekerjanya mengikuti PKM luring pada Jumat, 1 Maret 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 67%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pengambilan keputusan yang efektif untuk pertumbuhan sektor UMKM ayam potong. PKM ini diselenggarakan supaya UMKM ayam potong bisa berkelanjutan dan memberikan andil yang lebih besar untuk perekonomian nasional.Low educational attainment is indicated by a lack of accounting knowledge and the inability to produce financial reports that follow basic accounting regulations. This is a challenge for the PKM activity since it may have long-term effects on the operations of broiler chickens MSMEs. This PKM activity aims to support and increase the efficiency of broiler chicken MSME enterprises by enhancing their understanding of accounting and equipping them with the ability to accurately anticipate costs for the forthcoming period to maximize their earnings. The strategies employed in this PKM activity are empowerment, training, and practice. The broiler chicken MSME entrepreneur and three of his staff took part in offline PKM on Friday, March 1, 2024. Evaluation results indicated that after practice and tutoring, proficiency increased by 67%. This increased proficiency is the result of problems being recognized during offline training and the PKM team making recommendations to remedy any inaccuracies that appear. This PKM activity has the potential to improve effective decision-making for the expansion of the broiler chicken MSME sector. This PKM was organized so that broiler chicken MSMEs can be sustainable and make a greater contribution to the national economy.

Financial Analysis Training Enhances Students' Professional Competencies Wati, Yenny; Yusrizal, Yusrizal; Suyono, Suyono
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 1 (2023): Volume 5, Nomor 1 Juni Tahun 2023
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i1.10872

This community service activity was implemented due to a lack of understanding of financial analysis supplied by vocational high schools. This activity is designed to help students improve their critical thinking, analytical skills, and professional abilities. Methods such as instructions and practical training in financial analysis, discussion methods, and questionnaire distribution are used to ensure that this community service activity remains effective in subsequent years. This action will be carried out offline on Thursday, April 6, 2023. This activity drew 45 participants, all of whom were in grade 11 and majoring in accounting at Metta Maitreya vocational high school. According to the evaluation results, students' understanding of financial analysis increased by 71% during the training. This increase was due to students discussing material during the training process, which was more of a two-way interaction, resulting in a more interesting and quality learning experience. This financial analysis training is regarded as beneficial and has a positive impact on Metta Maitreya vocational high school students. This training is designed to excite students' enthusiasm for accounting topics, particularly financial statement analysis.

CSR, Good Corporate Governance, Corporate Value: Moderation of Financial Performance Wati, Yenny; Irman, Mimelientesa; Suharti; Suyono; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol. 16 No. 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6064

This research aimed to look into the effects of corporate social responsibility and good corporate governance on corporate value. In this study, which looked at three independent variables on corporate value, researchers used financial performance as a moderating variable. Secondary data sources for this study have been gathered from the IDX (Indonesian Stock Exchange) for the period 2018-2022, with manufacturing enterprises serving as the sample. This research was carried out utilizing WarpPLS, a data analysis method that employs partial least squares. Corporate social responsibility and good corporate governance boost the value of a corporation. The influence of corporate social responsibility and good corporate governance on corporate value can be moderated by financial performance. Corporations may enhance the way they perform to provide better value and raise stock returns. The study's findings can be used by investors to make informed investment decisions. Corporate social responsibility and good corporate governance policies are one approach for the company to provide a favorable signal to stakeholders and the market about its future survival prospects. Keywords: corporate value, corporate social responsibility, good corporate governance, financial performance

Green Intellectual Capital, Financial Performance, and Good Corporate Governance Wati, Yenny; Irman, Mimelientesa; Yusrizal; Anton; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol. 17 No. 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i1.6267

This study aims to determine the impact of green intellectual capital on financial performance. Researchers employ good corporate governance as a moderating element in studies that examine the impact of green intellectual capital on financial performance. Companies listed on the Indonesia Stock Exchange (IDX) that participated in the PROPER assessment for the 2019-2022 term are the secondary data sources for this research. This study was carried out with WarpPLS, which employs the partial least squares data analysis method. Green intellectual capital improves financial performance. The impact of green intellectual capital on financial performance can be moderated by good corporate governance. Many investors and stakeholders are currently excited about the prospects of green intellectual capital and good corporate governance. Investors can pay attention to companies that reveal more information than is required by law as a prerequisite, allowing them to receive as much information as they need to decide whether to continue investing or start investing in lucrative companies or not. The government can conduct a thorough examination of the influence of green intellectual capital on corporate performance and assist in the development of new green intellectual capital rules.

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR BURSA EFEK INDONESIA Bintari, Wisang Candra; Julyanthry; Wati, Yenny; Debi Eka Putri; Beatrice Chrisna Romaito Sirait
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1725

ABSTRACT. This study aims to describe and analyze the profitability and firm value of companies in the Sub Sector of Property and Real Estate listed on the Indonesia Stock Exchange. Another objective is to understand the impact of profitability on firm value in this industry context. The research utilizes a literature study method with quantitative secondary data. Data is collected through documentation and analyzed using various techniques such as classic assumption tests, simple linear regression, and hypothesis testing. The results indicate that profitability, measured by Return on Assets, fluctuates and tends to decrease. The firm value, measured by Price to Book Value, also fluctuates but tends to increase. Regression analysis shows that profitability negatively impacts firm value. Hypothesis testing results also confirm a low relationship between profitability and firm value

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