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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Kedaymas
Nurul Hasanah Uswati Dewi
Universitas Hayam Wuruk Perbanas Surabaya
Economics, Econometrics & Finance

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TATA KELOLA ASET ORGANISASI NIRLABA MELALUI PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) Nurul Hasanah Uswati Dewi; Nur'aini Rokhmania Rokhmania; Luciana Spica Almilia; Erida Herlina Herlina; Putri Wulanditya Wulanditya
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

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Abstract

Kegiatan Pengabdian Masyarakat ini mempunyai tema tentang tata kelola asset pada organisasi nirlaba. Dalam hal pengelolaan asset, mitra yang bergerak di bidang keagamaan ini mempunyai karakter pengelolaan yang lebih berdasarkan factor figure dan trust.  Mitra mengelola donasi kas melalui kaleng infaq dan rekening bank serta donasi makanan / barang.Tata kelola aset yang tidak mengedepankan faktor trust akan mengakibatkan diabaikannya pengendalian internal sehingga penyelewengan asset sangat mudah terjadi, terutama Kas. Penerimaan dan penyaluran donasi belum memiliki Standar Operasional Prosedur yang baku. Laporan pertanggung-jawaban yang disusun masih bersifat sederhana. Padahal meskipun organisasi nirlaba tidak bertujuan untuk mencari laba, entitas nirlaba tetap perlu untuk tetap menyusun laporan pertanggung-jawaban yang bisa menggambarkan transparansi pengelolahan dana donasi. Tim Pelaksana Pengabdian masyarakat menyelenggarakan diskusi secara hybrid dan pelatihan daring untuk meningkatkan pengetahuan pengurus organisasi akan Tata Kelola Aset. Kegiatan pengabdian ini menghasilkan 3 Standar Operasional Prosedur (SOP) dan formulir yang digunakan dalam tata kelola donasi. Tiga SOP yang dihasilkan   yakni SOP donasi kaleng, SOP donasi berbasis rekening dan SOP donasi barang.
The Effect of Corporate Governance, Resource And Development Intensity, Intellectual Capital And Managerial Ability On Firm Value With Political Relations As A Moderating Variable Yuliati Galuh Nur Safitri; Nurul Hasanah Uswati Dewi
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9465

Abstract

Firm value is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity that will be received by the shareholders. This study aims to see the effect of corporate governance, Resource and Development intensity, intellectual capital and managerial ability on firm value with political relations as a moderating variable in construction companies listed on the Indonesia Stock Exchange for the 2018-2021 period which were selected based on purposive sampling, the sample used in this study, namely 17 construction companies. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) which were processed using SPSS version 23. The results showed that there was no significant effect between RD intensity and managerial ability on firm value, while the results of corporate governance analysis and intellectual capital also had a significant effect on firm value. The moderation test states that political relations cannot strengthen the influence between corporate governance, RD intensity, intellectual capital and managerial ability on firm value.
Co-Authors Erida Herlina Herlina Luciana Spica Almilia Nur'aini Rokhmania Rokhmania Putri Wulanditya Wulanditya Yuliati Galuh Nur Safitri