Abstrak: Implikasi Corporate Governance dalam Pelaksanaan Integrated Reporting pada BUMN Nonkeuangan. Penelitian ini berupaya untuk menelaah implikasi corporate governance serta keterlibatan aktif personel perusahaan pada pembuatan integrated reporting. Metode digunakan adalah regresi data panel pada 64 data perusahaan saham pemerintah nonkeuangan dan terindeks di BEI pada periode 2014-2017. Corporate governance pada BUMN nonkeuangan ini telah diterapkan dengan baik. Pilar utama dalam menjalankan kebijakan perusahaan dalam penyusunan pelaporan keuangan adalah direksi. Untuk mempertahankannya, direksi dan komisaris dipilih tidak hanya melalui proses pemilihan yang panjang dan tanpa campur tangan dari pemerintah sebagai pemilik saham terbesar. Abstract: Corporate Governance Implication in Integrated Reporting Implementation on Non-Financial SOEs. This study seeks to examine the implications of corporate governance and the active involvement of company personnel in making integrated reporting. The method used is panel data regression on 64 non-financial and indexed government stock company data on the Indonesia Stock Exchange in the 2014-2017 period. Corporate governance in this non-financial SOE has been implemented well. The central pillar in carrying out company policy in the preparation of financial reporting is the directors. To maintain it, directors and commissioners are chosen not only through a lengthy selection process and without interference from the government as the largest shareholder.

Merupakan salah satu pelaku bisnis yang disorot oleh pemerintah. Rata-rata mereka adalah pebisnis baru yang memulai usahanya. Munculnya mereka sedikitnya membantu pemerintah dalam mengurangi angka pengangguran. UMKM sebagai pelaku bisnis diwajibkan melaporkan aktivitas bisnis dalam bentuk Laporan Keuangan. Para pelaku UMKM saat ini banyak yang belum melakukan pembukuan secara baik, sehingga mereka tidak memiliki laporan keuangan yang dibutuhkan. Ikatan Akuntan Indonesia (IAI) telah mengeluarkan standar akuntansi penyusunan laporan keuangan bagi para pelaku UMKM yang disebut Standar Akuntansi Entitas Mikro, Kecil dan Menengah (SAK EMKM). SAK EMKM ini diperlukan untuk memenuhi kebutuhan pelaporan keuangan pelaku UMKM. Dengan adanya SAK EMKM ini para pelaku UMKM di Indonesia dapat menyusun laporan keuangannya dengan tepat tanpa harus terjebak dalam kerumitan standar akuntansi keuangan yang ada saat ini. Standar Akuntansi EMKM ini merupakan standar akuntansi keuangan yang jauh lebih sederhana bila dibandingkan dengan SAK ETAP. Pada program pengabdian ini akan diberikan pelatihan bagi para pelaku UMKM di Kecamatan Karangpawitan Kabupaten Garut. Maka, diharapkan kegiatan pengabdian ini dapat menambah pengetahuan bagi para pelaku UMKM untuk penyusunan laporan keuangan.

Effective internal control is crucial for optimizing the logistics process and mitigating potential financial and operational losses associated with various risks, including inventory discrepancies, delayed deliveries, and lost goods. This study examines internal control's role in minimizing logistics risks and costs within the retail sector. This research uses a qualitative approach and a descriptive method, and the findings reveal that internal control is vital for the retail industry, particularly in decreasing operational risks and managing high logistics costs. By implementing standardized procedures, companies can enhance the efficiency of inventory management, distribution, and storage, thereby reducing the likelihood of loss or inaccuracies in stock data. Furthermore, the segregation of duties safeguards against fraud and improves overall accuracy. Internal control also fosters cost-efficiency by optimizing inventory management, employing technology for real-time monitoring of shipments and distribution, and better overseeing transportation budgets. Additionally, it ensures adherence to relevant regulations and legal standards, promotes transparency and accountability within the logistics process, and bolsters the organization's integrity. Thus, internal control significantly contributes to effective risk management, cost efficiency, and the sustainability of businesses in the retail sector.

This study analyzes the influence of political competition, regional original income (PAD) and audit opinion on the implementation of e-government. Political competition is measured by the number of elected provincial DPRD members per period. Regional original income is measured by the acquisition of annual regional original revenues and audit opinion is measured by the results of the BPK’s examination of the annual regional financial statements. This research uses quantitative methods and includes descriptive verification categories. The sample was selected using the purposive sampling method, namely the province in Indonesia and contained in the Indonesian e-government Rating (PeGI) in 2012-2015. Hypothesis testing uses panel data statistical methods. The results of the study showed that local original income partially has significant effect on the implementation of e-government. Meanwhile, political competition and audit opinion do not indicate a significant influence on the implementation of e-government.

The aims of this research are to find out how the effect of financial performance is proxied by ROA and ROE on the firm value which is proxied by Tobin's Q with CSR that is proxied by cost allocation as moderating the plantation sub-sector listed on the Indonesia Stock Exchange for the period of 2013-2016. This research will seek the causes of whether CSR data allocation is able to strengthen or weaken the influence of financial performance on firm value. The sampling technique used was purposive sampling, and eight companies were selected as samples of plantations with a four-year research period to obtain 32 sample units. The analytical method used is descriptive statistical testing, panel data regression analysis and moderated regression analysis (MRA) using e-views software 9.0 versions. Based on the result of the test, the financial performance variables that are proxied by ROA and ROE partially and simultaneously have a significant positive effect on firm value. While the MRA showed that CSR weakens the relationship between financial performance and company value. Based on the result that the companies and investors need to pay attention to the composition of financial performance and disclosure of corporate social responsibility, hence the investor is able to minimize the risks that will be borne when investing their capital.

The impact of green accounting, leverage, and cash holding on firm value in the Indonesian energy sector, particularly how these factors interact and influence both environmental and financial outcomes, remains underexplored. This study aims to bridge this gap by examining the effects of green accounting, leverage, and cash holding on firm value, thus providing valuable insights that could influence investor decisions. Utilizing a purposive sampling method, this research analyzes data from 75 companies within the sector. The findings reveal that maintaining optimal cash holdings is crucial, as it can maximize company profits and enhance firm value. Conversely, the implementation of green accounting varies significantly across companies in the energy sector, which means it does not consistently impact firm value in a significant way. This suggests that while green accounting practices are gaining traction for their potential environmental benefits, their direct influence on financial valuation is not uniformly perceived. Furthermore, leverage, as measured by the debt-to-equity ratio, shows that the use of external funding does not significantly affect investors’ perceptions of firm value.