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Pembuatan Bahan Ajar Digital Akuntansi Keuangan di SMA Islam Nabilah Santi Yopie; Sania Apri Yanti
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The COVID-19 pandemic that hit Indonesia prompted the Indonesian government to issue a new policy to carry out teaching and learning activities online. This new policy of online teaching and learning activities has brought many difficulties, especially for students whose learning media is less attractive and difficult to understand. The making of digital teaching materials is aimed at Nabilah Islamic High School with the aim of this activity the writer wants to help schools in digital learning media for teaching and learning activities, and makes it easier for students to understand service company financial accounting lessons. The learning media made are in the form of learning modules, power points, and animation videos. Data collected by interview techniques, observation, and literature study. The results of making digital teaching materials are implementing the outputs that have been made to students by presenting them in class through online meetings. The hope of the writer is that the output produced can be used in the learning process in a sustainable manner.
Effectiveness of Good Corporate Governance and Corporate Social Responsibility Mechanisms on the Company's Financial Performance on the Indonesian Public Listed Companies: Pengaruh Mekanisme Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Santi Yopie; Veronica Oktavia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9667

Abstract

Business stocks with solid fundamentals, impressive performance, and liquid portfolios make up the KOMPAS100 index. This study is useful in determining the impact of corporate governance (GCG) and corporate social responsibility (CSR) systems on financial performance by using profit management as a mediation variable. This research is useful to determine the effect of corporate governance (GCG) and corporate social responsibility (CSR) mechanisms on financial performance. This considers the importance of theory in the inclusion of activities to be carried out by the company such as agency theory and legitimacy, agency is a theory that will bring together the company owner with the company manager, on the side the company manager can trigger problems due to differences in thinking with the owner of the company which will make profit management arise and then legitimacy where this theory is centered In one important core, namely sustainability, stakeholders will strive so that the company can continue to implement social interests by providing a positive response to the environment in which it operates. The purposive sampling strategy is used to select annual financial statements and reports from businesses included in the Kompas100 index for 2018 to 2021. The sample consisted of 32 businesses in total. Data processing and tabulation will be carried out using Eviews software version 12. The result of the analysis is that GCG and CSR have no influence on earning management. While earnings management has a significant positive effect on asset returns and Tobin's Q, but there is no effect on EPS. For GCG, it has a significant positive effect on asset returns but does not affect EPS and Tobin's Q. CSR has a significant negative effect on asset returns and Tobin's Q, but no effect on EPS.