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All Journal E-Jurnal Akuntansi Universitas Udayana CARE: Jurnal Pengabdian Multi Disiplin
Limbong, Diamond
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Arts Humanities Economics, Econometrics & Finance Other

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Financial Report Preparation Training For Kendari City MSMEs Supriyadi, Supriyadi; Hasnita, Nita; Hasidin, Mirza Hapsari; Limbong, Diamond; Prabu, Zaga Raditya; Lestari, Puji
CARE: Journal Pengabdian Multi Disiplin Vol. 2 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v2i2.32423

Abstract

This service aims to improve UMKM's understanding and skills in preparing financial reports following applicable accounting standards. This training provides a deeper understanding of the importance of accurate and transparent financial reports and how to implement SAK EMKM in daily practice. From the results of the training, it can be concluded that several points regarding the training participants showed an increased understanding of SAK EMKM and the importance of financial reports that comply with standards. Practical training technical skills which helped participants develop technical skills in preparing financial reports. However, some participants still needed further assistance, and access to financing with better financial reports, it is hoped that UMKM can more easily access funding from financial institutions and participants' awareness and motivation of the importance of good financial management will increase, which is reflected in active participation and enthusiasm in training sessions. However, several challenges are still faced, such as limited training time which means the material cannot be absorbed optimally by all participants, and the need for further assistance to ensure consistent implementation of SAK EMKM.
Apakah Manajemen Laba mampu memoderasi pengaruh Profitabilitas, Struktur Modal, dan Akuntansi Konservatisme terhadap Nilai Perusahaan Limbong, Diamond; Astriwati, Astriwati; Musa, Marsuddin; Maimuna, Yuni
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The value of a firm as a form of achievement that will impact investor and public trust. Firm value is often considered as one of the most accurate indicators in measuring the well-being of shareholders. This research aims to analyze the influence of profitability, capital structure, and accounting conservatism on firm value, with earnings management as a moderating variable. The data for this research is quantitative and obtained through the annual reports of the 20 largest banks in ASEAN from 2019 to 2022. The data analysis method used in this research includes multiple linear regression tests and moderate regression analysis. The results of this research indicate that profitability and capital structure have a significant negative impact on the firm value. Earnings management has a significant positive impact on the firm value. Meanwhile, accounting conservatism does not have a significant impact on firm value. The moderation test shows that the earnings management variable is able to strengthen the influence of profitability, capital structure, and accounting conservatism variables on firm value. Thus, earnings management is considered appropriate as a moderating variable in this research.
Co-Authors Astriwati, Astriwati Hasidin, Mirza Hapsari Hasnita, Nita Maimuna, Yuni Marsuddin Musa Prabu, Zaga Raditya PUJI LESTARI Supriyadi Supriyadi