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All Journal Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Pendas : Jurnah Ilmiah Pendidikan Dasar Profita : Komunikasi Ilmiah dan Perpajakan JURNAL AKUNIDA JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Akurasi : Jurnal Studi Akuntansi dan Keuangan Syntax Idea SABDAMAS Ilomata International Journal of Tax and Accounting Jurnal STEI Ekonomi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bakti Masyarakat Indonesia Journal of Social Science Jurnal Syntax Transformation NERACA : JURNAL AKUNTANSI TERAPAN Pengmasku Batara Wisnu : Indonesian Journal of Community Services Akuntansiku Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Journal of Islamic Economics Lariba Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Journal of Social Science Sinergi International Journal of Accounting and Taxation Equity Jurnal Pengabdian Masyarakat Inovasi Indonesia E-Coops-Day : Jurnal Ilmiah Abdimas
Ayunita Ajengtiyas Saputri Mashuri
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Peningkatan Kompetensi Siswa/Siswi SMK Al Hidayah melalui Edukasi Zahir Accounting Mashuri, Ayunita Ajengtiyas Saputri; Fahria, Rahmasari; Siswantini, Tri
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 2 No 2 (2024): JPMII - April 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.358

Abstract

Proses Akuntansi dimulai dari proses indentifikasi transaksi, dilanjutkan dengan pencatatan yang dapat dilakukan secara manual maupun dengan menggunakan digitalisasi komputerisasi. Pencatatan akuntansi secara manual sudah diterapkan kepada para siswa/siswi SMK sebagai materi ajar pembelajaran. Namun sayangnya, beberapa SMK masih tertingga informasi mengenai aplikasi komputer akuntansi hari hasil karya anak bangsa untuk dapat dipelajari dan di praktekkan sebagai bentuk simulasi pembelajaran dengan memanfaatkan teknologi komputer. Keahlian ini sangat diperlukan untuk menambah ketrampilan para peserta siswa/I SMK setempat dalam meningkatkan kompetensi keahlian dibidang akuntansi serta sertifikasi akuntansi. Oleh karena itu kegiatan pengabdian difokuskan pada pelatihan para pelaku siswa/siswa SMK Al Hidayah untuk pelatihan digitalisasi akuntansi dengan menggunakan software aplikasi akuntansi (Zahir Desktop) di Kabupate Cinere. Tahapan-tahapan yang dilakukan dalam kegiatan abdimas berikut adalah: 1). Memberikan pelatihan keilmuan tentang akuntansi secara digitalisas komputerisasi dengan menggunakan Zahir Desktop kepada para peserta siswa/I SMK Al Hidayah. 2) memberikan pengajaran terhadap para peserta siswa/siswa SMK Al-Hidayah pengetahuan dan ketrampilan dalam bidang Akuntansi. 3) Melakukan pemantauan dan pendampingan yang berkesinambungan terhadap para peserta siswa/I SMK Al-Hidayah hingga proses pembelajaran akuntansi baik digitalisasi komputer akuntansi zahir accounting dapat berjalan lancar di lingkungan peserta siswa/I SMK Al Hidayah.
Sustainability Practices and Financial Performance in a High-Impact Industry: Evidence from Indonesian Chemical Firms Ayunita Ajengtiyas Saputri Mashuri; Ghefira Nur Annisa
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.40569

Abstract

Firms in Indonesia’s chemical sub-sector face growing expectations to strengthen sustainability initiatives without undermining financial performance. Nevertheless, prior studies report inconsistent results on whether Environmental, Social, and Governance (ESG) disclosure, green accounting adoption, and intellectual capital contribute to improved financial outcomes, particularly in emerging markets. This study examines the influence of ESG disclosure, green accounting practices, and intellectual capital on the financial performance of chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach, the study analyzes panel data covering the 2020–2023 period. A purposive sampling method yielded 18 firms that met the research criteria. Multiple linear regression was employed to test the proposed relationships, with STATA used for data processing and estimation. The results indicate that ESG disclosure, green accounting implementation, and intellectual capital do not significantly affect firms’ financial performance during the study period. These findings provide sector-specific evidence from Indonesia’s chemical industry and enrich the limited literature on the ESG–financial performance relationship in capital-intensive sectors within emerging-market
Sustainability Practices and Financial Performance in a High-Impact Industry: Evidence from Indonesian Chemical Firms Annisa, Ghefira Nur; Saputri Mashuri, Ayunita Ajengtiyas
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.40647

Abstract

Firms in Indonesia’s chemical sub-sector face growing expectations to strengthen sustainability initiatives without undermining financial performance. Nevertheless, prior studies report inconsistent results on whether Environmental, Social, and Governance (ESG) disclosure, green accounting adoption, and intellectual capital contribute to improved financial outcomes, particularly in emerging markets. This study examines the influence of ESG disclosure, green accounting practices, and intellectual capital on the financial performance of chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach, the study analyzes panel data covering the 2020–2023 period. A purposive sampling method yielded 18 firms that met the research criteria. Multiple linear regression was employed to test the proposed relationships, with STATA used for data processing and estimation. The results indicate that ESG disclosure, green accounting implementation, and intellectual capital do not significantly affect firms’ financial performance during the study period. These findings provide sector-specific evidence from Indonesia’s chemical industry and enrich the limited literature on the ESG–financial performance relationship in capital-intensive sectors within emerging-market
Pengaruh cash holding, foreign ownership, struktur modal, dan perputaran modal kerja terhadap nilai perusahaan Fania Devara Roza; Ayunita Ajengtiyas Saputri Mashuri
Jurnal STEI Ekonomi Vol. 32 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406jemi.v32i02.1097.recovery

Abstract

This study aims to determine the effect of cash holding, foreign ownership, capital structure, and working capital turnover on the firm value. The population used in the study was consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2019-2021 with sample selection based on several criteria that have been set. The Data used in the study is quantitative data obtained from the company's annual report. Data analysis techniques using multiple linear regression processed using STATA version 14. The results showed that cash holding has a positive effect on the firm value, foreign ownership has a negative effect on the firm value, capital structure does not positively affect the firm value and working capital turnover does not positively affect the firm value. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.
Pemanfaatan Aplikasi Sistem Informasi Akuntansi untuk Mempermudah Pembukuan pada UMKM Kota Depok Rahmasari Fahria; Husnah Nur Laela Ermaya; Ayunita Ajengtiyas Saputri Mashuri
E-Coops-Day : Jurnal Ilmiah Abdimas Vol 4 No 1 (2023): E-Coops-Day: Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kurangnya pengetahuan dan minimnya sosialisasi mengenai aplikasi sistem informasi akuntansi (SIA) masih menjadi salah satu hal yang dikeluhkan dari para pelaku UMKM pada komunitas Cemal Cemil Corner Kota Depok. Dari hasil observasi dan wawancara pendahuluan yang dilakukan oleh tim PKM, menunjukkan bahwa masih banyak dari para pelaku UMKM yang belum memahami dan dapat memanfaatkan aplikasi sistem informasi akuntansi untuk mempermudah pembukuan yang dimiliki. Pembukuan yang baik seringkali diabaikan oleh para pelaku UMKM, hal ini tentu akan berdampak buruk bagi perkembangan usahanya. Tujuan dari kegiatan ini adalah memberikan pelatihan dan pendampingan kepada para pelaku UMKM khususnya pada komunitas Cemal Cemil Corner di kota Depok. Metode pelaksanaan pada kegiatan ini diawali dengan melakukan observasi dan wawancara serta pelatihan dan pendampingan secara langsung kepada seluruh peserta kegiatan. Hasil kegiatan ini menunjukkan bahwa para pelaku UMKM sudah mulai memahami pentingnya aplikasi sistem informasi akuntansi, dan bagaimana memanfaatkan aplikasi sistem informasi akuntansi agar dapat diterapkan dan bermanfaat dalam kegiatan usahanya.
Co-Authors Adeliawan, Inaya Alfarissi, Fadhil Anda Dwiharyadi Anisa Anisa Anita Nopiyanti Annisa, Ghefira Nur Annisa, Siti Nur Aprilyani, Vanesa Aqilla, Hafsah Arkaan, M. Faturrohman Cholva Dian Susanti S. Ekawati Jati Wibawaningsih Fahria, Rahmasari Faisal Marzuki Faizi Fania Devara Roza Fitri Yetty Ghefira Nur Annisa Haikal Rafif Ilhamsyah Hasan, Najwa Salsabila Hesti Rosdiana Humaira, Naffry Husnah Nur Laela Ermaya Husnah Nur Laela Ermaya Ilhamsyah, Haikal Rafif Josua Rolamdo Juang Prasetio Krisno Septyan Lidya Primta Surbakti Lisa Anggraini Nabila Fairuz Fatin Nanda, Rafilah Eka Ni Putu Eka Widiastuti Nur Laela Ermaya , Husnah Pardede, Christina Pipit Meinda Pratiwi Praptiningsih Praptiningsih, Praptiningsih Rafli, Muhammad Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Ratna Hindria Dyah Pita Sari Roza, Fania Devara Sita Ayu Samsiah Sri Wulandari Syari, Amellya Yunita Syawalita, Naia Tri Siswantini Yasmin, Gina Mutiara Yuni Hariyanti Ziliwu, Dela Benita