ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF APPLIED FINANCIAL TECHNOLOGY PRODUCTS (FTPs) ON FINANCIAL PERFORMANCE: CASE OF SHARIA BANKING IN INDONESIA 2017-2021
Full text linkBanking is an institution that has a role to carry out the intermediary function of the flow of funds in an economy. Proper business digitization in the Islamic banking and finance sector is a must that will lead to achieving growth in the Islamic finance market share. The financial technology system can help the financing process become faster and more measurable by mitigating risks that can be done early on. Based on this, it is an opportunity for Islamic banking to use financial technology.
The purpose of this study is to examine the effect of applied financial technology products on financial performance. This study uses a sample of Islamic banks registered in the OJK for the period 2017-2021. The sample selection method used in this research is purposive sampling. Hypothesis testing used in this research using panel data regression analysis. The method used in this research is a descriptive verification method using a quantitative approach. Hypothesis testing using the Eviews9 application.
The results show that financial technology products have an effect on financial performance proxied by ROA and financial technology products have no effect on financial performance proxied by BOPO, CAR, FDR, ROA. It is expected that Islamic banks will make adjustments and improve the application of financial technology products so that it can improve banking performance. In addition, to promote banking products to the general public so that people are interested in investing and applying Islamic banking products
SOCIALIZATION OF COOPERATIVE FINANCIAL REPORTING PERIODS FOR COOPERATIVE MANAGEMENT IN SUBANG REGENCY
No full textKoperasi memiliki peran vital dalam perekonomian nasional, khususnya dalam meningkatkan partisipasi masyarakat di bidang ekonomi. Di Kabupaten Subang, koperasi telah berkembang menjadi entitas yang penting dalam memfasilitasi kesejahteraan anggota dan masyarakat. Namun, banyak koperasi di daerah ini masih menghadapi tantangan dalam pelaporan keuangan, yang merupakan aspek krusial dalam manajemen koperasi. Program pengabdian kepada masyarakat ini bertujuan untuk menyosialisasikan pentingnya periode pelaporan keuangan koperasi berdasarkan Permenkop No.02 Tahun 2024 kepada pengurus koperasi di Kabupaten Subang. Melalui kegiatan ini, diharapkan dapat meningkatkan pemahaman pengurus dalam menyusun laporan keuangan yang akurat dan sesuai dengan standar akuntansi serta regulasi yang berlaku. Program ini melibatkan serangkaian kegiatan seperti ceramah dan diskusi interaktif yang dirancang untuk memberikan pemahaman praktis dan teoritis kepada peserta. Hasil dari program ini menunjukkan adanya peningkatan yang signifikan dalam pemahaman peserta mengenai periode pelaporan keuangan, yang pada gilirannya mendukung transparansi, akuntabilitas, dan keberlanjutan koperasi. Program ini tidak hanya memberikan manfaat jangka pendek bagi pengurus koperasi, tetapi juga berkontribusi terhadap penguatan tata kelola koperasi dan pengembangan ekonomi masyarakat di Kabupaten Subang
THE EFFECT OF ENVIRONMENTAL CONCERN ON ECO FRIENDLY FASHION PRODUCT PURCHASE DECISION: THE MEDIATOR ROLE OF GREEN BRAND IMAGE
Full text linkIndonesia is now dealing with a variety of environmental issues. These challenges pose a hazard to ecosystems and the environment. Waste is Indonesia's major environmental challenge. Large amount of waste was accumulated, totaling 32 million tons, including textile waste. The cause of this phenomenon is the growth of fast fashion industry. The Indonesian apparel textile industry's export growth climbed by 56% (Kemenperin, 2021), although the market for environmentally friendly clothes fell in 2020 with a compound annual growth rate (CAGR) of -3.24% (Business Wire, 2020). 28% of Indonesian customers comprehend eco-friendly products. So it might be assumed that Indonesians lack comprehension of an environmentally friendly product. The purpose of this research is to broaden the understanding of green customers' purchasing decisions for eco-friendly fashion products by presenting and testing an integrated conceptual model that investigates the influence of consumers' personal environmental concern, green brand image, and its relationships. Using descriptive and associative quantitative methods, 371 respondents who live in Indonesia and had an experience purchase ecofriendly fashion product filled the questionnaire through google form. Data analysis using PLS software which consists of outer model and inner model. The outcome retrivied 72.4% of green brand image are influenced by environmental concern. The environmental concern influences green purchase decision by 24.2%. The green brand image influences green purchasing decisions by 38.7%. Green brand image positively mediated environmental awareness and green purchasing decisions by 28.2%
THE ROLE OF THE IMPLEMENTATION OF THE GREEN BANKING CONCEPT ON SUSTAINABILITY PERFORMANCE
No full textIndonesia's improving economy has created enthusiasm for entrepreneurs to run their businesses in Indonesia. This can be seen from Indonesia's economic growth in the last 5 years, namely from 2016 to 2019 which was good, but the Indonesian economy in 2020 contracted by 2.07% because in 2021 it was affected by the pandemic so that it is expected that the Indonesian economy will improve again and return to normal. The national economic recovery has greatly contributed to supporting the improvement of banking performance after the Covid-19 pandemic, especially in Indonesia, this can be seen from the growing credit distribution and public deposit funds. Research trends on the relationship between sustainability and green banking are starting to remember in Indonesia, along with the increasing number of companies, both financial and non-financial, that publish sustainability reports.
The object of this study is to analyze the effect of the application of the green banking concept on sustainability, The type of data used in this study is quantitative data, the research sample is 26 banks that finance PROPER companies and those who publish sustainability reports and annual reports for the 2020-2022 observation period.
The results of the study found that Green Banking practices have a positive and significant effect on Sustainability Performance. This shows that the better banks implement the concept of green banking can be one of the considerations of stakeholders to make financial decisions. The results of this research can be used as a benchmark for banks in order to further increase their attention to sustainability disclosure so as to create sustainable economic development or contribute to the SDGs program, especially in Indonesia, this of course can be used as additional information as consideration for investors and certain parties in analyzing and deciding their financial decisions
THE EFFECT OF GOVERNANCE ON RISK RATING (CASE STUDY ON ESG INDEXED BANKS PERIOD 2021-2022)
Full text linkThe global economy still affects the performance of the banking industry to date. However, economic and banking conditions this year are better compared to the previous year as global pressures begin to ease. Banking must be managed as much as possible in order to always obtain profits and avoid all forms of losses. Losses experienced by banks can affect the health of the bank itself.
This study aims to examine the effect of governance on risk rating. In this study the independent variable is governance measured by ownership while for the dependent variable in this study is risk rating measured by ESG Score, and bank size measured by total assets The sample in this study is the state-owned bank listed in the ESG Index 2021-2022. The sampling technique uses the purposive sampling method, and produces 4 bank as samples. Linier regression used to test the hyphotesis.
The results showed that governance had no positive effect on the risk rating. Although not strong evidence of governance impact to risk rating, a bank should concern to manage it activities that keep stable of risk ratin
ANALYSIS OF MANAGEMENT KNOWLEDGE FACTORS ON EMPLOYEE PERFORMANCE PROCESS IN INCREASING INCOME (Case Study of Tambakmekar Sejahtera Business Unit)
No full textThis study aims to see how the influence of management in improving the economy in Village OwnedEnterprises (BUMDes) whose goal is to prosper the Tambakmekar village community. The level of success in increasing income and performance will be reviewed in more detail in the Tambakmekar Bumdes. The research method used is a qualitative research method, accompanied by data taken frominterviews with 1 village-owned enterprise management manager and 4 employees who are responsiblefor the Blooming Pond business unit.
The results of research that has been reviewed show that the results of BUMDes management are nailed in village business units that can be enjoyed by village communities. BUMDes is able to be an effective strategy in seeing the potential possessed by the village whose aim is to increase village income. The process of performance effectiveness aims to develop human resources in managing the business that has been developed. The strategy used is to manage BUMes with a financial management system, marketing,distribution and human resources.
 
UTILIZATION OF TOFU WASTE AS SUSTAINABLE ANIMAL FEED
No full textTofu is a type of vegetable protein that has enormous potential to meet the needs of the wider community. Tofu dregs cannot be stored for long and produce production waste. Tofu made from soybeans produces environmental benefits. The protein content in liver is usually quite high, but currently its use is relatively limited, only functioning as a branching agent. Tofu dregs contain 66.24% carbohydrates, 17.72% protein, 3.23% crude fiber and 2% fat. 62% by processing it into tofu dregs flour. As an alternative functional food ingredient, tofu pulp content which is still high in nutrients needs to be utilized.
On the other hand, the lack of knowledge about the application of tofu dregs, the nutrition of tofu dregs and its benefits, as well as the small amount of innovation that can be utilized from tofu dregs, has resulted in the economic value of tofu in manufacturing businesses still being low. The nutritional content is mostly found in dregs. tofu;? (2) Research and/or dissemination of techniques that can be used to convert tofu dregs into flour and utilize tofu dregs flour
THE EFFECT OF DIVERSIFICATION TYPE ON FIRM PERFORMANCE
No full textThis study aims to determine how the effect of diversification on firm performance. The sample used in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange in 2020-2021, totaling 60 companies with a sampling technique using purposive sampling. The analytical tool used in this study uses a simple linear regression analysis method through normality test, autocorrelation, t test and coefficient of determination.
Diversification is measured using the Hirschman-Herfindahl Index (HHI) and company performance is measured by Return On Assets (ROA). Based on the results of the regression analysis, the t-count resulting from the HHI variable is -0.176 < 2.00172 with a significance value of 0.861 > 0.05 it can be concluded that the HHI partially has no significant effect on ROA. The results showed that the diversification variable has no effect on firm performance
PENINGKATAN AKUNTANSI DAN PAJAK PADA UMKM N-GYM FITNESS
Full text linkProgram pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan literasi dalam akuntansi, perpajakan, dan manajemen aset tetap pada UMKM N-Gym Fitness yang terletak di Cipunagara Subang. Penting bagi UMKM untuk memahami dengan baik standar akuntansi yang sesuai dengan pelaporan bagi UMKM, mengetahui jenis-jenis perpajakan, terutama pajak daerah, serta khususnya bagi penyedia jasa fasilitas kebugaran untuk melakukan manajemen atas aktiva-aktiva tetap yang dimiliki; Agar dapat membantu perusahaan untuk terus melanjutkan usahanya di masa yang akan datang. Metode yang diterapkan dalam program ini mencakup wawancara, observasi, edukasi, penyuluhan, diskusi, dan evaluasi dengan pihak pengelola N-Gym Fitness
PELATIHAN AKUNTANSI BAGI PENGURUS KOPERASI SERBA USAHA DI KABUPATEN SUBANG
No full textPelatihan ini bertujuan untuk meningkatkan pemahaman dan keterampilan akuntansi pengurus Koperasi Serba Usaha di Kabupaten Subang. Metode yang digunakan adalah pelatihan intensif yang melibatkan serangkaian pelatihan dan praktik langsung dalam penyusunan laporan keuangan koperasi. Pelatihan dilakukan dengan pendekatan partisipatif, di mana pengurus koperasi dilibatkan secara aktif dalam setiap tahapan pelatihan, mulai dari pemahaman dasar akuntansi hingga penerapan dalam penyusunan laporan keuangan yang sesuai dengan standar akuntansi yang berlaku. Hasil dari kegiatan ini menunjukkan peningkatan yang signifikan dalam pemahaman dan kemampuan pengurus koperasi dalam menyusun laporan keuangan. Sebelumnya, pengurus koperasi sering menghadapi kesulitan dalam memahami konsep-konsep akuntansi dasar, namun melalui program pelatihan ini, mereka mampu mengaplikasikan pengetahuan yang diperoleh secara mandiri. Selain itu, keberhasilan kegiatan ini juga tercermin dari peningkatan akurasi dan keandalan laporan keuangan koperasi, yang menjadi lebih transparan dan dapat dipertanggungjawabkan. Dampak dari kegiatan ini sangat positif, tidak hanya bagi pengurus koperasi, tetapi juga bagi keberlanjutan operasional koperasi itu sendiri. Dengan adanya laporan keuangan yang lebih baik, koperasi dapat mengelola sumber daya dengan lebih efisien, meningkatkan kepercayaan anggota, dan memperkuat posisi koperasi di tengah persaingan pasa