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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JIAI (Jurnal Ilmiah Akuntansi Indonesia) Journal of Community Development JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Mahasiswa Entrepreneur Journal of Islamic economics Perspectives (JIEP)
Maharani, Astrid
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP RETURN SAHAM PADA PERUSAHAAN INDEKS LQ-45 YANG LISTED DI BURSA EFEK INDONESIA (BEI) Maharani, Astrid
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.129 KB) | DOI: 10.32528/jiai.v2i2.1440

Abstract

Abstract: The aim of this study was examine the effect of stock return practice amonglisted high profile companies at Indonesia Stock Exchange. The factors being examined was Corporate Social Responsibility disclosure. CAR is used todetermine stock return. The study using 56 firm-years of LQ-45 companies listed in Indonesia Stock Exchange, with period between 2013-2014. The hypothesis was tested using linier regression. Both F-test dan t-test have also been used to test the significance of the study hypothesis. Linier regression showed that both partially and simultaneosly, Corporate Social Responsibility disclosure didn?t prove to have a significant influence on stock return.Keywords: Corporate Social Responsibility, Disclosure, LQ-45, Stock return
Optimalisasi Pemanfaatan Daun Kelor Sebagai Produk Olahan Bernilai Gizi dan Bernilai Ekonomi Tinggi Maharani, Astrid; Murwanti, Retno
Journal of Community Development Vol. 2 No. 1 (2021): October
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.713 KB) | DOI: 10.47134/comdev.v2i1.34

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Moringa oleifera is the one of familiar plants in Harjomulyo Village. The one factor of the number moringa plants in Harjomulyo Village because it’s too easy to grow in tropical climates, have high rainfall and are resistant to dry seasons. The problem of Harjomulyo Village is a lack of knowledge related to nutritional value and high economic value related to moringa plants which are widely available in Harjomulyo Village. The aim of this service is to educate the Moringa plant into processed nutritious food that has high economic value for the people of Harjomulyo Village. In solving the problem, it is carried out by extension methods and discussions about the benefits of moringa plants for health and fulfillment nutrition for family, technical counseling on the process of moringa sticks, packaging of moringa sticks, and business and marketing analysis of moringa sticks.
PENERAPAN ISAK 35 TERHADAP PENYAJIAN PELAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA PADA YAYASAN RA AMAL SHALEH Diningsih, Sintia Agus; Yuliarti, Norita Criitra; Maharani, Astrid
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 1 (2023): JANUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.632 KB) | DOI: 10.36841/jme.v2i1.2649

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The Ra Amal Shaleh Tempurejo foundation is a non-profit oriented foundation which means it is no for profit and is engaged in Islamic-based education with Raudatul Atfal (RA) level. The soures of income for the ra amal shaleh faoundation com from donation froms, the community, the government (BOP) and income from tuition fees from students. The Ra Amal Shaleh foundation only make reports in the form of cash in and cash out every month and funds originating from government will be reported in accordance with the technical guidelines for financial reports. The purpos of this study is to apply financial standards, namely referring to the interprestation of financial accounting standards (ISAK) 35, which contain statements of financial position, reports of comprehensive income, report of net asset, report of cash flows, and notes to financial statements. This study uses a qualitative method with a descriptive approach in order to explain everything that exists in the transaction that occur at the foundation. The result of study explain that the foundation has not implemented ISAK 35 in the preparation of financial statements. This research has recrontructed the financial statements of Ra Amal Shaleh foundation based on ISAK 35.
Analisis Penerapan Target Costing dalam Upaya Pengendalian Biaya Produksi pada CV Multi Bangunan Dinda, Beta Maya Alvio; Yulinartati, Yulinartati; Maharani, Astrid
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 5 No. 2 (2021): Juli
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.958 KB) | DOI: 10.23887/jppsh.v5i2.31494

Abstract

Perusahaan mengalami kesulitan dalam memaksimalkan laba. Salah satu penyebab perusahaan sulit berkembang yaitu masih menggunakan metode tradisional dalam kegiatan operasionalnya. Tujuan penelitian ini adalah untuk mengetahui penerapan target costing yang diterapkan pada CV Multi Bangunan dalam pengendalian biaya produksi. Jenis penelitian adalah deskriptif kualitatif. Data yang diperoleh dalam penelitian ini berdasarkan data primer yang berupa wawancara dan observasi serta data sekunder yang berupa dokumentasi. Hasil penelitian menunjukkan bahwa metode target costing merupakan metode yang baik dalam pengendalian biaya. Metode target costing dapat membantu manajemen untuk mendesain ulang produk dengan mempertimbangkan biaya, kualitas produk, dan laba yang akan dicapai. Metode target costing merupakan alternatif yang baik untuk menekan biaya. Hal ini dapat diketahui dari biaya produksi sebelum diterapkannya target costing berkisar dari Rp 344.772.000 sampai Rp 754.115.066 dalam satu tahun. Penggunaan metode target costing berdampak positif dalam pencapaian laba. Pencapaian laba sebelum diterapkannya target costing berkisar antara Rp 15.000 sampai Rp 19.000 per m2, sedangkan pencapaian laba setelah diterapkannya target costing berkisar antara Rp 17.000 sampai Rp 27.000 per m2. Ini berrati bahwa metode target costing terbukti berdampak positif dalam pencapaian laba perusahaan.
Informasi Kesehatan sebagai Upaya Peningkatan Kompentensi Tim Pelaksana Tugas dan Masyarakat Desa Sehat Berbasis IFHE Indriyani, Diyan; Asmuji, Asmuji; Cahyanto, Triawan Adi; Maharani, Astrid; Andriani, Sri Wahyuni
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 4 (2022): November
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i4.6010

Abstract

Pemberdayaan masyarakat bidang kesehatan merupakan salah satu bentuk mewujudkan masyarakat sehat dengan mengoptimalkan potensi masyarakat untuk terlibat secara aktif. Prakarsa masyarakat  mencapai tujuan pembangunan kesehatan perlu didorong guna mewujudkan tatanan hidup masyarakat melalui paradigma “Desa Sehat” dengan harapan berimplikasi langsung bagi peningkatan kesehatan masyarakat. Guna mewujudkan cita-cita tersebut di Desa Tutul Kecamatan Balung telah dibangun pola Desa Sehat yang didasari kemandirian keluarga dalam mengevaluasi kesehatan keluarga secara mandiri. Hal ini dioptimalkan dengan peran Tim Pelaksana Tugas (SATGAS) sebagai koordinator manajemen Desa Sehat berbasis Independent Family Health Evaluation (IFHE). Pemberian informasi kesehatan merupakan salah satu upaya meningkatkan kompetensi Tim SATGAS Desa Sehat berbasis IFHE serta masyarakatnya. Menggunakan sampel 47 responden yang terdiri dari Tim Satgas, perwakilan RW dan perwakilan Posyandu, dengan Pra Experiment Pre-Post Test Design dan analisa data Paired T-Test (α = 0,05). Hasil penelitian menunjukkan informasi kesehatan meliputi kesehatan komunitas pendukung desa sehat (p value 0,01), optimalisasi gizi dalam pencegahan stunting (p value 0,02), mengenal penyakit gangguan kardiovaskuler (p value   0,01 ), kehamilan risiko tinggi dan pencegahan kematian periode perinatal (p value   0,04 ). Berdasarkan hal tersebut dapat dikatakan bahwa pemberian informasi kesehatan efektif dalam meningkatkan kompetensi pengetahuan Tim SATGAS Desa Sehat Berbasis IFHE serta masyarakat Desa Tutul.
Accounting for Sustainability: Building Awareness among Elementary School Student through International Community Service Maharani, Astrid; Soraya, Zalkha; Nursaid; Haryani, Sri; Nooh, Samuel Andri
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 3 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i3.792

Abstract

Building Awareness among Elementary School student through International Community Service", was implemented at Permai Pulai Pinang, Malaysia, with elementary school students as the main partners. The program was designed to enhance student’ knowledge, awareness, and skills in understanding the role of accounting as a tool for promoting sustainability. In an era where environmental, social, and economic challenges are increasingly complex, the younger generation must be equipped with literacy in sustainability-oriented financial accountability.The activities were carried out through interactive workshops, group discussions, and practical exercises that introduced concepts of sustainable development, green accounting, and responsible financial practices. Student were actively engaged in problem-solving sessions and case studies relevant to their daily lives, thereby linking abstract accounting concepts to real-world sustainability issues. The international setting of this program also provided cross-cultural learning opportunities, encouraging participants to exchange perspectives and develop a global mindset toward sustainability challenges.The outcomes of the program showed increased awareness and understanding among participants about the importance of integrating sustainability principles into decision-making processes. Furthermore, the program fostered critical thinking, collaboration, and social responsibility among the student. This initiative demonstrates that accounting education, when integrated with sustainability values, can serve as a powerful medium to inspire the younger generation to become agents of change for a sustainable future. Contribution to Sustainable Development Goals (SDGs):SDG 4: Quality EducationSDG 12: Responsible Consumption and ProductionSDG 13: Climate ActionSDG 17: Partnerships for the Goals
Pemberdayaan Petani Durian Dan Inovasi Pengolahan Produk Olahan Durian Di Desa Badean Bangsalsari Jember Maharani, Astrid; Maula, Nadilatul; Prastika, Putri Dilla; Puspita, Varadina Dela
JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Vol 5, No 1 (2024): Juni
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiwakerta.v5i1.22719

Abstract

Pengabdian kepada masyarakat yang dilakukan oleh kelompok Kuliah Kerja Nyata (KKN) desa Badean ini bertujuan untuk meningkatkan pengetahuan kelompok masyarakat di desa badean kecamatan bangsalsari kabupaten Jember yakni para petani durian terutama dalam hal pengolahan durian, pemasaran, dan manajemen usaha bagi umkm menggunakan metode penyuluhan. Penambahan pemahaman kepada kelompok tani durian yaitu dengan pemberian materi tentang peningkatan nilai tambah durian komoditas durian melalui teknologi pengolahan hasil, strategi pemasaran produk olahan durian, dan pentingnya manajemen usaha bagi UMKM. Pretest dan postest diberikan kepada kelompok tani sebelum dan sesudah acara digelar guna mengetahui perubahann tingkat pemahaman para kelompok tani terhadap materi yang disampaikan. Hasil dari penyuluhan yang dilakukan diketahui bahwa Masyarakat kelompok tani memahami durian sebagai komoditas unggulan, tehnik pengolahan durian dengan metode pengawetan durian, inovasi produk olahan durian, dan teknologi pengemasan modern. Strategi pemasaran produk olahan durian, promosi, penjualan dan peningkatan citra produk. Pentingnya inklusi keuangan melalui metode pencatatan dan perencanaan keuangan. Pentingnya legalitas produk bagi pelaku usaha dengan sertifikasi dan standarisasi.
Integrated Reporting and the Yin-Yang Perspective: Towards Moral and Sustainable Value Creation Maharani, Astrid; Parmono, Agung
Journal of Islamic Economics Perspectives Vol. 7 No. 2 (2025): September (2025) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/f7zycr17

Abstract

This article investigates the transformation of corporate disclosure through Integrated Reporting (IR) and examines it within the Yin-Yang philosophical framework. The study departs from the growing demand for transparent, reliable, and sustainable reporting that integrates financial and non-financial information to create long-term value for stakeholders. Despite Indonesia’s role as a G20 member, the adoption of IR remains limited and often incomplete, which raises questions about its effectiveness in promoting sustainable practices. Positioning the research within the context of moral and sustainable perspectives, this study argues that the Yin-Yang philosophy offers a valuable lens for understanding the ethical balance required in corporate reporting. The analysis employs a qualitative literature-based method by reviewing IR principles in relation to Yin-Yang values of balance, complementarity, and dynamism. The findings indicate that Yin-Yang provides a framework to harmonise financial accountability with social and environmental responsibility, thereby encouraging sustainable value creation. This study contributes conceptually by linking Eastern philosophy with IR discourse and practically by highlighting the need for Indonesian companies to enhance IR implementation. The article underscores that adopting a balanced, moral, and sustainable approach to corporate reporting can strengthen stakeholder trust and support long-term business resilience.
Co-Authors Andriani, Sri Wahyuni Asmuji Asmuji Dinda, Beta Maya Alvio Diningsih, Sintia Agus Diyan Indriyani, Diyan Maula, Nadilatul Nooh, Samuel Andri Nursaid Parmono, Agung Prastika, Putri Dilla Puspita, Varadina Dela Retno Murwanti Sri Haryani Triawan Adi Cahyanto Yuliarti, Norita Criitra Yulinartati Yulinartati, Yulinartati Zalkha Soraya