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All Journal Trikonomika: Jurnal Ekonomi MOVE: Journal of Community Service and Engagement
Imam Abu Hanifah
Accounting Departement, Universitas Sultan Ageng Tirtayasa
Humanities Economics, Econometrics & Finance

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Training on Simple Financial Reports for BUMDes in Bojonegara sub-District Serang Regency Nurhayati Soleha; Agus Sholikhan Yulianto; Imam Abu Hanifah; Chandra Prasadhita; Tri Wahyudi
MOVE: Journal of Community Service and Engagement Vol. 2 No. 5 (2023): May 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i5.211

Abstract

BUMDes financial reports are crucial because the reports involve in the use of economic resources that come from the community and/or the government. For this reason, training for BUMDes is needed regarding preparing financial reports according to accounting standards so that BUMDes accountability and transparency can be achieved. Through community service activity, BUMDes management understands the importance of preparing financial reports based on accounting standards (SAK), however, in practice, BUMDes have not been able to implement financial reports according to accounting standards yet.
HOW CORPORATE GOVERNANCE AND CASH HOLDINGS AFFECT EARNINGS QUALITY AND FIRM VALUE Tri Lestari; Imam Abu Hanifah
TRIKONOMIKA Vol 19 No 1 (2020): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.118 KB) | DOI: 10.23969/trikonomika.v19i1.1440

Abstract

This study analyzes the impact of corporate governance (CG) and cash holdings (CH) on earnings quality and the implication on firm value. We hypothesize that earnings quality mediate the impact of CG and CH on firm value. Banking sector was chosen as the object of research because this sector is quite vulnerable to the global financial crisis. The population consists of banking companies listed on the Indonesia Stock Exchange (IDX) in the period of 2013-2017. Data were analyzed by multiple regression models using SPSS software. The results show that CG and CH have a significant effect on earnings quality. But this influence shows the opposite direction of expectations. Banks with good CG have lower earnings quality, and banks with high CH show better earnings quality. Only CG that has a significant effect on firm value with negative direction. This study did not find the mediating effect from both variables.
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Chandra Prasadhita Soleha, Nurhayati Tri Lestari Tri Wahyudi Wahyudi