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Pendataan Informasi UMKM Di Desa Cikelat Dengan Penambahan Lokasi Pada Aplikasi Google Maps Api Yusuf Iskandar; Ucu Tuti Alawiyah; Aldi Sugilar
Jurnal Pengabdian Kepada Masyarakat Abdi Putra Vol 3 No 3 (2023): September 2023
Publisher : Universitas Nusa Putra & Persatuan Insinyur Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/abdiputra.v3i3.147

Abstract

Desa Cikelat, Kecamatan Cisolok, Kabupaten Sukabumi memiliki banyak potensi UMKM namun terdapat beberapa kendala dalam menjalankan UMKM Desa Cikelat. Tujuan penelitian ini untuk mengetahui, mendeskripsikan dan menganalisis perkembangan UMKM dari desa Cikelat, dengan menggunakan sebuah Sistem Informasi Geografis dengan memanfaatkan Google Maps yang nantinya akan membantu dan mempermudah para pelaku UMKM di desa Cikelat untuk menjadi UMKM yang go digital. Metode dalam pengabdian masyarakat ini menggunakan metode Dokumentasi dan survey lapangan langsung. Karena hal itu memantau perkembangan serta penambahan lokasi UMKM di aplikasi google maps merupakan hal yang di lakukan agar UMKM Desa Cikelat tetap berjalan dan berkembang
The Effect of the Fraud Pentagon on Fraudulent Financial Statements and Their Impact on Funding Decisions Nur Hidayah Kusumaningrum Fadhilah; Muhammad Zulvan Dwi Hatmoko; Meutia Riany; Ucu Tuti Alawiyah; Khairul Mujahidi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5054

Abstract

The purpose of this study is to test whether financial targets, ineffective monitoring, change in auditors, change in directors, frequent number of CEO's pictures affect fraudulent financial statements and their impact on funding decisions in all non-financial companies listed on the Indonesia Stock Exchange (IDX) and sanctioned by OJK for violating regulation No. VIII.G.7 from 2010 to 2021. The data used in this study are secondary data derived from financial reports published by the company. A total of 54 companies became the population in the study. The sample selection in this study used a purposive sampling technique with certain criteria and 9 companies were selected as research samples. The data analysis technique in this study is using panel data regression with the help of Eviews software version 12. The results of this study indicate that simultaneously financial targets, ineffective monitoring, change in auditors, change in directors and frequent number of CEO's pictures have no effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021. Furthermore, fraudulent financial statements affect funding decisions. Partially, financial targets, changes in directors, and frequent numbers of CEO's pictures have no significant effect on fraudulent financial statements. Meanwhile, change in auditor and ineffective monitoring have a negative and significant effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021.