Papers by MUJENNAH MUJENNAH
Go Green is one of the concepts that industrial companies run today, because in addition to aimin... more Go Green is one of the concepts that industrial companies run today, because in addition to aiming for profit, companies in Indonesia are obliged to make a positive contribution to society, be it social responsibility and responsibility to the environment. With a good GCG concept, it will be able to increase the value of the company, namely the balance of the environment of better cooperation between internal parties (commissioners, directors) and external parties (stakeholders, GMS). The higher the value of the company, the stronger the investor's confidence in the company so that the more shares they will give so that the greater the profitability (profit) generated. Based on that description, researchers want to test the influence of Corporate Social Responsibility on the value of companies with profitability as moderating variables. The samples used were 11 mining companies that disclosed information about Corporate Social Responsibility (CSR) in the Sustainability Report in the period 2016-2018. The results of this study reveal that CSR has a significant effect on PBV, ROA has a significant effect on PBV, ROA has a significant effect on CSR and ROA as a moderation variable proven to strengthen the relationship between CSR and PBV so that it has a significant effect.
SWARNA: Jurnal Pengabdian Kepada Masyarakat, Oct 18, 2022
RPJMN mendeskripsikan bahwa pemerintah menginginkan 1000 technopreneur dan peningkatan inklusi ke... more RPJMN mendeskripsikan bahwa pemerintah menginginkan 1000 technopreneur dan peningkatan inklusi keuangan digital termasuk bagi kaum muda dan UMKM. Melalui industri kreatif maka perkenomian bangsa dan negara bisa berkembang. Adanya discruptive technology dan perubahan skala perusahaan menyebabkan UMKM sulit untuk berkembang, oleh karena itu pendamping mencoba mengedukasi UMKM melalui fintech dan pelatihan aplikasi SIAPIK guna mendukung perkembangan usaha dan akses permodalan yang mumpuni bagi UMKM
SWARNA: Jurnal Pengabdian Kepada Masyarakat, Oct 18, 2022
Sektor UMKM di Indonesia penyumbang PDB berhasil menyumbangkan kontribusi usaha di Kawasan ASEAN ... more Sektor UMKM di Indonesia penyumbang PDB berhasil menyumbangkan kontribusi usaha di Kawasan ASEAN sebesar 61,1%, hal ini terbukti pelaku UMKM semakin produktif dan inovatif. Mandiri Sasirangan selaku pelaku UMKM didapati belum memiliki kemampuan yang memadai dalam hal perhitungan harga pokok produksi sasirangan dan penyusunan laporan keuangan sederhana bagi EMKM. Penulis dalam hal ini pendamping UMKM memberikan pendampingan literasi keuangan dengan penyusunan laporan keuangan sederahana untuk
Analysis of Internal Control in Enhancing Performance’s Accountability in Local Government Work Unit through Risk-Based Audit (ISA) Case Study at Banjarbaru’s Inspectorate
1ST PICEEBA 2018, Jun 29, 2018
Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018), 2019
The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with st... more The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with statutory regulations on the report on the implementation of the supervisory function, public service, governance, financial management and goods of local government in Banjarbaru’s Inspectorate. The method used in this design research is analytical descriptive. The result showed that the guidance done by the Inspectorate as the supervisor element is running optimally, resulting in improvements in the implementation of SAKIP SKPD. The Inspectorate is not merely conducting evaluations but also coaching. Coaching is carried out by picking up the ball or doing a road show to each SKPD about the implementation of SAKIP. In short, Internal control on every organizational unit is The fundamental factor so task principal and function every one organization in order to done corresponding with regulations applicable legislation. The better the government's internal control system is then increa...
Asia Proceedings of Social Sciences, 2019
Performance accountability of local government presents budget allocation and realization to carr... more Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence o...
Journal of Economic Info, 2019
The system of good governance is able to realize the governance of the country clean and free fro... more The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of performance accountability of government agencies is needed. This is where the role of the Internal Control System is in charge of carrying out oversight of the running of the government and the management of financial areas that are cl...
Journal of Governance Risk Management Compliance and Sustainability
Disclosure of financial statement information for companies in Indonesia is very important, espec... more Disclosure of financial statement information for companies in Indonesia is very important, especially for stakeholders who do not have access to company information, especially in profit management, so that stakeholders are able to make the right decisions. Profit management is a managerial activity for management in influencing and interfering with financial statements. Public companies have benefited greatly because the effective tax rate of the company will become smaller so that the company is able to manage profits. Effective tax planning methods through tax incentives and non-tax incentives can help and provide convenience for companies in their profit management. Researchers want to find out how incentive taxes and non-incentive taxes affect profit management. The first results of the study showed that two variables of projected tax incentives with tax planning and deferred tax expense, as well as one variable non-incentive tax projected through leverage, had no effect on pr...
2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018), 2019
The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with st... more The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with statutory regulations on the report on the implementation of the supervisory function, public service, governance, financial management and goods of local government in Banjarbaru's Inspectorate. The method used in this research is qualitative descriptive analysis method. The result showed that the supervision done by the Inspectorate as the supervisor element is running optimally, resulting in improvements in the implementation of SAKIP SKPD. The Inspectorate is not only conducting evaluations but also coaching. Coaching is carried out by picking up the ball or doing a road show to each SKPD about the implementation of SAKIP. Internal control on every organizational unit is The fundamental factor so task principal and function every one organization in order to done corresponding with regulations applicable legislation. The better the government's internal control system is the mo...
Asia International Multidisciplinary Conference 2019, 2019
The system of good governance is able to realize the governance of the country clean and free fro... more The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of performance accountability of government agencies is needed. This is where the role of the Internal Control System is in charge of carrying out oversight of the running of the government and the management of financial areas that are clean ...
Asia Proceedings of Social Sciences (APSS), Jul 16, 2019
Performance accountability of local government presents budget allocation and realization to carr... more Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman 2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence on...
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Papers by MUJENNAH MUJENNAH