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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak JMM (Jurnal Masyarakat Mandiri) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Indonesia Abdi Psikonomi International Journal of Social Science, Education, Communication and Economics Soedirman Accounting, Auditing and Public Sector Journal Majapahit Journal of Islamic Finance dan Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Intelek Insan Cendikia Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Indonesian Journal of Applied Accounting and Finance Pengabdian Kepada Masyarakat Cendekia Journal of Ekonomics, Finance, and Management Studies
Indah Permata Dewi
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementasi Corporate Social Responsibility pada UMKM Percetakan dan Penerbitan Al-Qur'an Ma'sum Press Rina Trisnawati; Erma Setiawati; Wiyadi Wiyadi; Indah Permata Dewi
Abdi Psikonomi Vol 2, No 2 (2021): Agustus 2021
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.496 KB) | DOI: 10.23917/psikonomi.v2i2.329

Abstract

Kesadaran Pelaku UMKM dalam menerapkan CSR merupakan tantangan bagi akademisi untuk sebagai implementasi dari pelaksanaan Undang Undang Corporate Social Responsibility (CSR) yaitu UU No. 40 Tahun 2007 tentang Perseroan Terbatas, PP no 47 tahun 2012 dan Permensos no 13 tahun 2012. Aturan dan pedoman terkait juknis dari implementasi UU tersebut belum sepenuhnya dipahami oleh pelaku UMKM, salah satunya UMKM Percetakan dan Penerbitan Al-Qur'an Ma'sum Press. Untuk memecahkan masalah yang dihadapi UMKM tentang implementasi CSR menggunakan metode pre-service, pelaksanaan dan pendampingan serta post service. Hasil analisis menunjukkan bahwa pemberian pelatihan dan pendampingan terkait bagaimana implementasi kegiatan CSR yang telah dilakukan UMKM Percetakan dan Penerbitan Al-Qur'an Ma'sum Press.terdokumentasi dengan baik dan secara aspek keuangan, besarnya dana yang dialokasikan untuk kegiatan kegiatan sosial sudah tercatat dengan baik sehingga dapat memenuhi ketentuan perundang undangan mengenai CSR.
The Effect of Financial Performance and Corporate Governance on Extensive of Disclosure Sustainability Reporting Indah Permata Dewi; Arrum Safitri; Saprilia Tri Lestari
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 6 (2023): February
Publisher : LAFADZ JAYA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v1i6.96

Abstract

This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Analysis of Factors Affecting Auditor Switching Nursiam Nursiam; Dedy Yana Purwana; Indah Permata Dewi
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22642

Abstract

This research aimed to determine the impact of management changes, company growth, financial distress, and the percentage change in ROA, KAP size, and company size on auditor switching. In this study, the management changes and KAP size employed dummy variables. The company growth is projected by its delta revenue percentage; financial distress is projected by its debt to equity ratio (DER); the percentage change in ROA is projected by its delta return on asset (ROA); and the size of the company is projected with the natural logarithm of total assets. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2017–2019. The sampling technique applied in this study was the purposive sampling technique. The sample in the study was 68 companies, and it was conducted over three years, resulting in 204 data. The employed data analysis technique was logistic regression analysis. The results showed that the variable percentage change in ROA and KAP size affected auditor switching. Meanwhile, the variables of management changes, company growth, financial distress, and company size do not affect auditor switching.
MENUJU DIGITALISASI DENGAN DIGITAL MARKETING PLANNING: IMPLEMENTASI PADA UMKM LAWEYAN SOLO Nur Prasetyo Aji; Indah Permata Dewi; Mahendra Pamungkas
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.12347

Abstract

Perencanaan pemasaran digital telah berkembang menjadi strategi perusahaan di era digital saat ini untuk mencapai banyak tujuan seperti meningkatkan hubungan pelanggan, meningkatkan lalu lintas situs web, meningkatkan konversi, dan meningkatkan visibilitas merek. Perencanaan pemasaran digital dalam konteks UMKM dapat membantu usaha kecil menjadi lebih kompetitif di pasar yang semakin ketat. Salah satu UMKM di Laweyan yang masih belum teredukasi dalam memanfaatkan digital marketing dalam usaha komersialnya adalah Mutiara Batik Laweyan. Penggunaan teknologi dalam bisnis dilanda sejumlah tantangan.
A ISLAMIC SOCIAL REPORTING: MENGUJI PENGARUH DARI MAQASHID SHARIA INDEX, SHARIA SUPERVISORY BOARD, MEDIA EXPOSURE, DAN COMPANY SIZE DI PERBANKAN SYARIAH INDONESIA Aji, Nur Prasetyo; Pamungkas, Mahendra; Dewi, Indah Permata; Ulynnuha, Ovi Itsnaini
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.11310

Abstract

The growth of Islamic banking, issues related to sustainable business practices and adherence to Sharia principles are increasingly coming into focus. In order to understand the dynamics of social reporting in the context of Islamic banking in Indonesia, this study aims to analyze the influence of Maqashid Sharia Index, Sharia Supervisor Board, Media Exposure, and Company Size on Islamic Social Reporting in Indonesian Islamic banks listed on the Indonesia Stock Exchange from 2018 to 2020. The study employed purposive sampling, and 39 companies met the criteria as the unit of observation. The analysis was conducted using multiple linear regression. The results provide empirical evidence that Sharia Supervisor Board, Media Exposure, and Company Size have a significant influence on Islamic Social Reporting, while Maqashid Sharia Index does not have a significant impact on Islamic Social Reporting.
Kinerja Keuangan dan Tata Kelola yang Baik: Pilar Pengungkapan Laporan Keberlanjutan Indah Permata Dewi; Nur Prasetyo Aji; Kurnia Rina Ariani
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14206

Abstract

This study aims to examine the effect of financial performance and corporate governance on sustainability report disclosure. Sustainability reports reflect a company's commitment to sustainable business practices in the environmental, social and economic fields. Financial performance is measured based on the company's ability to plan and implement profitable business strategies, while corporate governance involves processes, rules and policies that affect business entities. The object of this research is manufacturing companies that publish sustainability reports and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2023. The data collection technique used purposive sampling method. The research results show that a high level of profitability encourages companies to report financial performance transparently. Higher leverage encourages increased disclosure of sustainability reports to maintain a positive image in the eyes of stakeholders. The independent board of commissioners plays an important role in ensuring the protection of majority and minority interests through social responsibility reporting. Low managerial ownership inhibits managers from maximizing company value through disclosing sustainability reports. The number of audit committees that are too large and frequent audit committee meetings can reduce the effectiveness of disclosure of sustainability reports.
Pengungkapan Sustainability Report: Peran Kinerja Keuangan, Good Corporate Governance, dan Ukuran Perusahaan sebagai Variabel Moderasi Indah Permata Dewi; Kurnia Rina Ariani; Lintang Kurniawati
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i1.24877

Abstract

Latar Belakang: Kinerja keuangan dan good corporate governance dapat mempengaruhi pengungkapan Sustainability Report. Ukuran perusahaan mampu meperkuat hubungan ketiganya.Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh kinerja keuangan dan tata kelola perusahaan terhadap pengungkapan laporan keberlanjutan, dengan ukuran perusahaan sebagai variabel moderasi. Kinerja keuangan diukur melalui Return on Assets (ROA) dan Debt to Equity Ratio (DER), sementara tata kelola perusahaan diwakili oleh dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit.Metode Penelitian: Penelitian ini menggunakan data sekunder dengan menggunakan data dari 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang secara konsisten menerbitkan laporan keberlanjutan dan laporan tahunan selama periode 2020-2023. Analisis data dilakukan menggunakan metode regresi linier berganda.Hasil Penelitian: Hasil Penelitian mengindikasikan bahwa profitabilitas, leverage, dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit berpengaruh signifikan terhadap pengungkapan laporan keberlanjutan. Selain itu, ukuran perusahaan mampu memoderasi pengaruh profitabilitas, leverage, dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit terhadap pengungkapan laporan keberlanjutan. Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan variabel moderasi ukuran perusahaan. Ukuran perusahaan dapat memengaruhi sejauh mana kinerja keuangan dan good corporate governance berdampak pada pengungkapan pelaporan berkelanjutan.
Sustainability Reporting Disclosure in Indonesia, Malaysia, Singapore, and Thailand Dewi, Indah Permata; Rahaditama, Muhammad Williams
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/nd7w3f58

Abstract

This article explains the progress of sustainability reporting in various countries, particularly Indonesia, Malaysia, Singapore, and Thailand. The researchers selected these countries due to their significant roles in the Southeast Asian economy, varying levels of sustainability development, and differences in regulatory frameworks. This article examines the availability, extent, and quality of sustainability reported in these countries. It further discusses the most frequently used frameworks for preparing sustainability reports. Moreover, it presents how companies communicate their sustainability efforts to stakeholders, primarily through official websites and the internet. Future research will continue to explore sustainability reporting disclosures in various countries, especially in these four countries, based on the GRI 4 framework. It will compare the practices across several Asian countries.
Analysis of Factors Affecting Auditor Switching Nursiam, N; Purwana, Dedy Yana; Dewi, Indah Permata
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22642

Abstract

This research aimed to determine the impact of management changes, company growth, financial distress, and the percentage change in ROA, KAP size, and company size on auditor switching. In this study, the management changes and KAP size employed dummy variables. The company growth is projected by its delta revenue percentage; financial distress is projected by its debt to equity ratio (DER); the percentage change in ROA is projected by its delta return on asset (ROA); and the size of the company is projected with the natural logarithm of total assets. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2017–2019. The sampling technique applied in this study was the purposive sampling technique. The sample in the study was 68 companies, and it was conducted over three years, resulting in 204 data. The employed data analysis technique was logistic regression analysis. The results showed that the variable percentage change in ROA and KAP size affected auditor switching. Meanwhile, the variables of management changes, company growth, financial distress, and company size do not affect auditor switching.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Tata Kelola Perusahaan terhadap Sustainability reporting Hania Sulistin Rahayu; Indah Permata Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8897

Abstract

This study aims to analyze the effect of corporate governance, firm size, profitability, and liquidity on sustainability report disclosure among companies listed on the Indonesia Stock Exchange. Sustainability report serves as a crucial tool for communicating a company's social and environmental responsibilities to stakeholders. Using a quantitative approach and multiple linear regression method, secondary data from annual reports for the period 2019–2023 were analyzed. The results indicate that corporate governance and profitability have a significant positive effect on sustainability reportdisclosure. Meanwhile, firm size and liquidity do not show a significant influence. These findings support legitimacy theory, which suggests that firms tend to enhance transparency to gain social support. The practical implications of this study provide insights for management and policymakers in designing more effective sustainability strategies.
Co-Authors Aji, Nur Prasetyo ANGGRAENI, RENI Ardyasih Arrum Safitri Astri Nurul Qoriah Badiatunnisak Barus, Irwan Irawadi Candra Kusuma Wardana, Candra Kusuma Dedy Yana Purwana Dewi Ratnaningsih Dewi Sartipa Dwi Istinganah Erma Setiawati Grafika Iswartanti Hania Sulistin Rahayu Ignatia Esti Sumarah Juminawati, Sri Kurnia Rina Ariani Laila Oshiana Fitria A’zizah Lintang Kurniawati Lubna, Arzheti Zalfa M. Hidayatullah Mahendra Pamungkas Monica Nabila Krisma Nahdiyatul Laili Nawang Sholekhah Nur Prasetyo Aji Nur Prasetyo Aji Nursiam Nursiam Nursiam, N Ovi Itsnaini Ulynnuha Pamungkas, Mahendra Prasetyo, Fitria Madaniah Purwana, Dedy Yana Putri Dilla Maliana Rahaditama, Muhammad Williams Rina Trisnawati Rosid, Muhammad Abdul Saprilia Tri Lestari Siska Yuli Anita Sudarmanto, Eko Wiyadi Wiyadi Yulistiana Devi