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All Journal Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian Masyarakat Bangsa
Rista, Raharka Prismadifa
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Sosialisasi Pentingnya Etika Dalam Penggunaan Sosial Media Pada SDN Medokan Semampir 1 Surabaya Rista, Raharka Prismadifa; Ratama, Gandi Khandin; Budiwitjaksono, Gideon Setyo; Agung, Agung; Sihombing, Longga Yestrida L.; Majid, Muhammad Ainun Nashrul; Ramadhani, Defianty Nabilah; Cailah, Almanda Ridya; Septania, Anisa; Andrianto, Mohamad
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 6 (2024): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i6.1185

Abstract

Penggunaan sosial media dapat memberikan dampak positif dan negatif yang perlu diimbangi dengan penerapan etika dalam memilih dan mencerna informasi dengan bijak. Oleh karena itu, sosialisasi mengenai pentingnya etika dalam penggunaan sosial media diadakan, yang menargetkan peserta pada siswa-siswi SDN Medokan Semampir 1, Kecamatan Sukolilo, Surabaya. Tujuan dilaksanakan sosialisasi ini adalah  untuk memberikan edukasi pemanfaatan sosial media secara bertanggung jawab, bijak, dan positif. Kegiatan ini dimulai dengan pengajuan proposal dan survei ke sekolah, pemaparan materi, sesi interaktif dan tanya jawab, pemberian cinderamata kepada perwakilan sekolah, dan dokumentasi foto bersama. Sosialisasi ini menghasilkan kegiatan yang disambut dengan baik atas tingginya antusiasme peserta dan dapat berjalan dengan lancar. Selain itu, kesadaran pentingnya etika dalam penggunaan sosial media telah terlihat dari respon para peserta. Saran yang dapat dijadikan acuan untuk kegiatan serupa berikutnya adalah diadakan survei dengan posttest atau pretest untuk mengetahui gambaran valid kegiatan.
Analisis Implementasi Pengendalian Internal terhadap Pengelolaan Kas Pada UMKM Teko Teh Rista, Raharka Prismadifa; Azmiyanti, Rizdina
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.17816

Abstract

The purpose of this study was to determine the internal control of cash management at UMKM Teko Teh. This research method used is qualitative research with data collection techniques using interviews, observations, and documentation of primary and secondary data. The results showed that UMKM Teko Teh has had adequate management of cash receipts and disbursements, but there are still shortcomings because there is no separation of the sales function from cash receipts and there is no financial recording with good journaling. The internal controls applied are still general and quite consistent, it's just that there are risks from employee negligence and recording financial statements that are not in accordance with theory. The solution that can be applied is to develop a more optimal digitization method by adding the Qris payment method and be balanced with financial literacy by the owner.
Good Corporate Governance dan Kinerja Keuangan: Implikasi Moderasi Oleh Gender Diversity Rista, Raharka Prismadifa; Andayani, Sari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8108

Abstract

This research intends to investigate how Good Corporate Governance influences financial performance in companies and assess the moderating impact of gender diversity. This present study utilitized a quantitative design methodology that employed the panel data technique and Moderated Regression Analysis (MRA). The sample for the research includes companies in the basic materials sector that are listed on the Indonesia Stock Exchange from 2021 to 2023, totaling 24 companies and 72 observations. The information utilized is sourced from yearly reports and sustainability reports. The study results indicate that GCG does not have a meaningful impact on financial performance. Moreover, gender diversity in management has not been shown to notably influence the connection between Good Corporate Governance and financial performance. The analysis results suggest that a rise in the adoption of Good Corporate Governance, along with gender diversity, shows a positive trend toward enhancing financial performance, although the impact remains limited.
Co-Authors Agung Agung Andrianto, Mohamad Azmiyanti, Rizdina Budiwitjaksono, Gideon Setyo Cailah, Almanda Ridya Majid, Muhammad Ainun Nashrul Ramadhani, Defianty Nabilah Ratama, Gandi Khandin Sari Andayani Septania, Anisa Sihombing, Longga Yestrida L.