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All Journal Journal of Economics, Business, & Accountancy Ventura Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Economics, Business, and Government Challenges Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Perspektif Akuntansi Jurnal Ekonomi Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Akuntansi AKUNESA PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Ilmiah Nusantara Jurnal Pengabdian Masyarakat SENSASI Jurnal Publikasi Ekonomi dan Akuntansi

Widoretno, Astrini Aning

Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, In-donesia

Author-ID : 1110184

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Comparative Study of Green Accounting Implementation based on University Social Responsibility (USR) and Good University Governance (GUG) Policy Dwi Suhartini; Astrini Aning Widoretno; Rizdina Azmiyanti; Mohamad Irhas Effendi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 2 (2022): March 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia. Design/methodology/approach: The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally. Findings: USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well. Research limitations/implications: For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources. Paper type: is categorized as a research paper.

AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR) Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.

Analysis of Cultural Aspects and Their Influence on Internal Audit Effectiveness: A Literature Review Brian Audika; Astrini Aning Widoretno
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

To increase organizational performance, the internal audit function must contribute information that may be used to make informed decisions. The discussion also stressed how contingency considerations affect the efficacy and quality of internal audit. This study analyses the literature on contingencies with a cultural background based on the contingency basis. This study employs a systematic review methodology to identify existing information and gaps. In addition to describing the function of culture in businesses, this study demonstrates how internal audit contributes to sound decision-making and enhances organizational performance. This research contributes to understanding culture's role in the internal audit's quality and effectiveness.

RETRACTION: Comparative Study of Green Accounting Implementation Based on University Social Responsibility (Csr) and Good University Governance (Gug) Policy Dwi Suhartini; Astrini Aning Widoretno; Rizdina Azmiyanti
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia. USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well. The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally. For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP CASH HOLDING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERDAGANGAN Wenny Berlyana Cahya Ningrum; Astrini Aning Widoretno
JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Vol 17 No 1 (2023): APRIL 2023
Publisher : Economic Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpe.v17i1.39846

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan leverage terhadap cash holding dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor perdagangan. Penelitian ini berfokus pada kepemilikan cash holding perusahaan sektor perdagangan selama terjadi pandemi yaitu pada tahun 2020 hingga 2021. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Populasi pada penelitian ini berjumlah 71 perusahaan sektor perdagangan yang terdaftar di Bursa Efek Indonesia tahun 2020- 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan kriteria sampel yang telah ditentukan maka diperoleh sampel sebanyak 17 perusahaan sektor perdagangan. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan sektor perdagangan yang telah dipilih. Data dianalisis dengan menggunakan teknik Partial Least Square Structural Equation Modeling (PLSSEM). Hasil dari penelitian ini adalah profitabilitas berpengaruh positif tidak signifikan terhadap cash holding sedangkan leverage berpengaruh negatif tidak signifikan terhadap cash holding. Ukuran perusahaan sebagai variabel moderasi memperkuat hubungan antara profitabilitas terhadap cash holding dan leverage terhadap cash holding.

Pengaruh, Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengelolaan Alokasi Dana Desa (Studi Kasus Pada Desa Di Kecamatan Nganjuk, Kabupaten Nganjuk) Marhaendra Ihza Pahlevi; Endah Susilowati; Astrini Aning Widoretno
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4354

The purpose of this study is to test and prove transparency, accountability, and community participation in the management of village fund allocations in villages in Nganjuk sub-district, Nganjuk district. The type of research used is quantitative research. The research population is village officials, BPD, and community representatives in villages in Nganjuk District, Nganjuk Regency. Sampling technique using random sampling or random sampling. The results showed that transparency, accountability, and community participation contributed to the management of village fund allocations in villages in Nganjuk sub-district, Nganjuk district. Thus, village officials in villages in Nganjuk District, are able to implement and improve the management of village fund allocations that are accountable, transparent, and participatory in accordance with applicable regulations so that they become more advanced villages and better financial management. Keywords: Transparency, Accountability, Society participation

ANALISIS DAMPAK ADANYA BELANJA MODAL PADA PEMERINTAH PROVINSI DI INDONESIA TAHUN 2016-2020 Leksono, Sukmayudha Novadi; Susilowati, Endah; Widoretno, Astrini Aning
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini ditujukan untuk menguji dan membuktikan dampak adanya Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap belanja modal pada Pemerintah Provinsi di Indonesia tahun 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda sebagai teknik analisisnya. Teknik penentuan sampelnya menggunakan teknik sampling jenuh atau sensus, sehingga jumlah sampel dalam penelitian adalah 170 sampel. Hasil penelitian menunjukkan bahwa Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus berpengaruh terhadap alokasi belanja modal.

University Social Responsibilities-Based Green Accounting: Implementation of Green Universities Suhartini, Dwi; Widoretno, Astrini Aning; Azmiyanti, Rizdina
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3428

The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.

Determinan Nilai Perusahaan: Studi Pada Perusahaan Sektor Industri Barang Konsumsi Sonia Nur Amalia; Astrini Aning Widoretno
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 1 (2024): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i1.310

Penelitian ini bertujuan untuk menguji dan menganalisis adanya keterkaitan antara variabel yang meliputi struktur modal, profitabilitas, likuiditas, dan pertumbuhan perusahaan terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV). Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada sektor industri barang konsumsi untuk periode 2017-2020. Teknik penentuan sampel dilakukan dengan metode purposive sampling dan didapatkan sebanyak 27 perusahaan yang menjadi sampel dalam penelitian. Analisis dilakukan dengan model analisis regresi linear untuk menjelaskan hubungan asosiatif kausal. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan, sedangkan struktur modal, likuiditas, dan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian ini diharapkan dapat digunakan sebagai pertimbangan bagi pengguna laporan keuangan dalam memutuskan investasi yang akan dilakukan dan bagi perusahaan diharapkan dapat meningkatkan kinerjanya untuk dapat meningkatkan nilai perusahaan.

Pengaruh Green Accounting dan Material Flow Cost Accounting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Agatha, Sherina Natasya; Widoretno, Astrini Aning
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1664

This research aims to examine and illustrate the effect way of green accounting andmaterial flow cost accounting (MFCA) on company value through profitability incompanies in the basic and chemical industry sector in 2018-2021. The populationin this study is companies in the basic and chemical industry in BEI totalling 13companies according to sample criteria, with a research period 4 years then samplein this study is 52 sample. This study used a quantitative methodology, usingsecondary data in the form of annual reports of basic and chemical industrycompanies. Data utilized in this research using purposive sampling techniques anddata analysis using Smart PLS. The results of this study indicate that neither greenaccounting and MFCA have no affect on company value, while either greenaccounting and MFCA have an effect on profitability. Green accounting and MFCAhave no affect on company value through profitability

Co-Authors Agatha, Sherina Natasya Agcristina Collia Agata Agung Mustika Rizki, Agung Mustika Agustinus Nicholas Tobing Al Gamar, Moh. Frisal Anggraini Puspita Sari Apriyani, Miya Wahyu Arabela Fidelia Masnal Pabadakayo Ardiansyah, Richard Danang Azmiyanti, Rizdina Brian Audika Cahyarani, Nezza Putri Ilham Canaya Fitrahnti Adinda Dela Febrianti Diva Sarvasti, Laily Dwi Aprilisanda, Invony Dwi Suhartini Dwi Suhartini Elok Oktavia Widhawati Elovani, Yunike Christie Elsaday Rita Vierensa Ambarita Endah Susilowati Endang Sholihatin Erwin Kusumastuti Fahriza, Taris Anggie Fajar Nugroho Firza Prima Aditiawan Fridayanti, Devi Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Hero Priono Hero Priono Hero Priono Ihza Pahlevi, Marhaendra Ika Korika Swasti Ika Widya Rahmadhani Invony Dwi Aprilisanda Invony Dwi Aprilisanda Istiqomah Agustin Khoirul Amar, Muhammad Korika Swasti, Ika Kusumastuti, Erwin Leksono, Bagus Budi Bowo Leksono, Sukmayudha Novadi Lindawati, Ayu Carolin Ruripratiti Marhaendra Ihza Pahlevi Maushufi, Nadhira Nuril Muhammad Irhas Effendi, Muhammad Irhas Nanang Haryono Padang Fitria Bintari Puspitasari, Alifia Putri Putri, Dian Oktaviana Rizdina Azmiyanti Roziana Febrianita Sabrina, Marthaza Saenggo, Alexandra Theresia Pureheart Saragih, Hero Rexy Siagian, Margareth Hasian Siburian, Batara Effenberg Abigael Marulitua Sinaga, Rony Arjuna Sonia Nur Amalia Sukmayudha Novadi Leksono Tituk Diah Widajantie Tranggono - Vindi Pronika Sytia Putri Wenny Berlyana Cahya Ningrum Zaisabilla, Clarissa Dyah

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