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All Journal Jurnal Pendidikan dan Pemberdayaan Masyarakat Jurnal Penelitian Akuntansi
Kenny Fernando
Sampoerna University
Economics, Econometrics & Finance Education

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Financial Literacy Training for Mushrooms Business Development in Sitio Tamale, The Philippines Kenny Fernando; Andrey Hasiholan Pulungan; Budi Kurniawan; Elfina Astrela Sambuaga; Victoria Del Gracia Matahelumual; Yolanda Rian Wiratam; Claudia Jessica Tunadi
JPPM (Jurnal Pendidikan dan Pemberdayaan Masyarakat) Vol 9, No 2 (2022): November 2022
Publisher : Departement of Nonformal Education, Graduate Scholl of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jppm.v9i2.51454

Abstract

A business really needs adequate records to evaluate business operational activities and also determine future improvement steps. 30 Youths in Sitio Tamale, The Philippines have developed a Mushroom Business business which took place in October 2021. The Research Team was entrusted with providing training virtually to answer the need for mushroom Business development in the village. This study aims to describe how virtual training could be effectively conducted by employing modules and virtual presentation. We used SPSS 22.0 to statistically analyze and to describe its percentages based on LikertScale (1-5) questionnaires about topic relevance, modules quality, duration, and understanding. The results shows that 66.67% agree this financial feasibility is relevant. The printed modules are considered as the best way for 53.55% as they strongly agree. However, the one-day training is not sufficient as only 13.33% strongly agree. Lastly, the two-time translation during presentation made 60% participants do not comprehensively understand. 
THE CONFORMITY WITH INTEGRATED REPORTING ADOPTED BY INDONESIAN MINING COMPANIES IN THE EARLY STAGES OF NEW REGULATION Kenny Fernando
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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Abstract

Sustainability has become a pivotal issue ever since the world’s environment has started declining. The economic aspect no longer stands alone; it must be accompanied by social and environmental aspects. Companies earn profit by ensuring that their operations always add value to the community (including global sustainability development), which eventually affects their stakeholders. This paper highlights an alternative means of communicating what companies have accomplished through integrated reporting (initiated by the International Integrated Reporting Council), which emphasizes value creation for the short, medium, and long term. By assessing such documents, we found that the Indonesian regulation in reporting and the International Integrated Reporting Framework fulfilled 40% and 90%, respectively, of the information needed by stakeholders. Another 22% was accounted for by reconciling both regulatory documents. Surprisingly, we found that seven LQ45 mining companies have exceeded the required information by half in conforming to international regulations.
Co-Authors Andrey Hasiholan Pulungan Budi Kurniawan Budi Kurniawan Claudia Jessica Tunadi Elfina Astrela Sambuaga Elfina Astrella Sambuaga Frista Frista Victoria Del Gracia Matahelumual Vinka Noviani Yolanda Rian Wiratam