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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Jurnal SOLMA JASF (Journal of Accounting and Strategic Finance) Reviu Akuntansi dan Bisnis Indonesia Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding
Utami, Evy Rahman
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Modernisasi Pengelolaan Keuangan dan Produk Bank Sampah Utami, Evy Rahman; Indrasari, Arum; Rezki, Sri Budhi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2019): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v3i1.1988

Abstract

Waste bank is one of alternatives to solve waste problem in a community. Cahaya Baru waste bank is in Kruwet hamlet, Sumberagung village, Moyudan sub-district, Sleman district, Yogyakarta Special Region province. There are two main problems faced by the partner in managing waste bank, which are the waste managers who have not been able to prepare financial statement of the waste bank and the community has not had the willingness and skills to utilize the garbage into economic goods, especially non-organic waste. In accordance with waste bank financial statement, this community service held trainings on preparing waste bank financial statement and waste saving book. Besides that, this activity also conducted counseling on the importance of overcoming household waste and training in making various kinds of handicrafts from waste materials into economic goods. The counseling and trainings were able to make people aware of waste management and waste managers could prepare financial statements manually and have waste saving provided for customers. Based on this program, the managers were able to record selling report from January to Mei 2018 period for 1,812,842 IDR with the customers achieving 20% of all household heads in Kruwet hamlet.
Peningkatan Kompetensi Tenaga Pendidik dan Kewirausahaan untuk Bertahan di Masa Pandemi Widiastuti, Harjanti; Utami, Evy Rahman; Triyana
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.9983

Abstract

Pada masa pandemi Covid-19, pengembangan kompetensi guru terhambat karena keterbatasan aktivitas. Tujuan pengabdian masyarakat ini untuk mengembangkan kompetensi guru khususnya terkait media pembelajaran, serta meningkatkan orientasi. Mitra yang terlibat dalam kegiatan pengabdian adalah Ikatan Guru Aisyiyah Bustanul Athfal (IGABA) Moyudan Sleman Yogyakarta. Program pengabdian menyediakan pelatihan manajemen keuangan sekolah, kewirausahaan,  dan pengembangan metode pembelajaran berbasis teknologi informasi, yang diikuti oleh 30 guru dan kepala sekolah dari 14 PAUD/TK ABA di Moyudan. Pelatihan manajemen sekolah fokus pada mengenali peluang untuk diversifikasi pendapatan, serta membuat perencanaan dan penganggaran. Pelatihan pemanfaatan IT dalam pembuatan media pembelajaran dapat meningkatkan kompetensi guru yang dibuktikan dengan tersusunnya video pembelajaran sebagai ouput pelatihan. Peserta program mendapatkan pelatihan memasak olahan kue, dan juga pembekalan pengemasan serta penjualan. Peserta merasa puas karena pelatihan memasak kue bermanfaat untuk dipraktikkan Bersama siswa sebagai pembelajaran maupun untuk kegiatan wirausaha sekolah. Produk-produk mitra pengabdian dipasarkan melalui media sosial, misalnya melalui media sosial (group) dan jejaring usaha Aisyiyah (BUEKA di Moyudan). Kegiatan pengabdian ini mendorong mitra untuk melakukan berbagai upaya pembaharuan dan perbaikan dalam mempertahankan keberlangsungan PAUD pada masa pandemi ini.
Unveiling The Impact of Collaboration-Oriented Culture on the Sustainability Report Quality: The Role of Stakeholder Pressure Prihastiwi, Diah Agustina; Atika, Atika; Fatimah, Ari Nurul; Utami, Evy Rahman
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.654

Abstract

Purpose: This research attempts to reveal how a team-centric culture impacts the quality of sustainability reports and how stakeholder pressure influences those linkages. Method: This study employs a quantitative methodology. The research sample comprised 64 energy industry companies from 2020 to 2024. Based on the purposive sampling employed, this research consists of 56 energy companies (260 observations). Secondary data from annual reports and corporate sustainability reports were utilised. The data were processed using STATA software. Findings: The findings show that energy companies that prioritise human capital development do not impact on the quality of sustainability reports, according to the fixed effect estimate model. Furthermore, pressure from institutional shareholders does not persuade companies to generate better sustainability reports. This finding aligns with other types of stakeholder pressure, both from creditors and employees. Other findings suggest that only company age can be an indicator of companies producing better-quality sustainability reports. Furthermore, several estimation models found that company size and profitability (return on assets) play a role in encouraging better-quality sustainability reports. Implications: The research findings indicate that all energy companies in Indonesia have not yet used assurance services to verify the information included in their sustainability reports. The findings provide practical implications for regulatory bodies, including the Indonesian Financial Accounting Standards Board-Institute of Indonesia Chartered Accountants (IAI) and the Financial Services Authority (OJK), regarding sustainability report verification regulations to minimise negative narcissism practices. Novelty/Value: This study focuses on the quality of the sustainability report related to the company's culture. Based on the theoretical perspective, this study uses institutional theory and stakeholder theory. Additionally, this study took into account the moderating effect of stakeholder pressure, which might have an impact on managerial choices.
Eksplorasi Faktor Penyalahgunaan Dana Desa Dan Upaya Perbaikan Tata Kelola Pemerintahan Desa Maemunah, Siti; Utami, Evy Rahman
Reviu Akuntansi dan Bisnis Indonesia Vol. 10 No. 1 (2026): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v10i1.31384

Abstract

Latar Belakang: Tingginya kasus penyalahgunaan dana desa menunjukkan bahwa implementasi prinsip good governance dalam pengelolaan dana desa belum berjalan optimal. Kondisi ini membuka celah terjadinya penyalahgunaan karena tata kelola desa masih bersifat administratif dan belum terlembaga secara kuat.Tujuan: Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor yang mendorong terjadinya penyalahgunaan dana desa di Kabupaten X, menganalisis efektivitas tata kelola pemerintahan desa dalam mencegah dan mendeteksi penyalahgunaan dana desa, serta mengidentifikasi upaya perbaikan tata kelola pemerintahan desa supaya pengelolaan dana desa lebih akuntabel, transparan, dan partisipatif.Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara semi terstruktur. Informan terdiri dari kepala desa, perangkat desa, Badan Permusyawaratan Desa (BPD), masyarakat, serta pakar tata kelola desa yang relevan dengan fokus penelitian. Analisis data dilakukan menggunakan model interaktif yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan secara simultan dan berulang.Hasil Penelitian: Hasil penelitian menunjukkan bahwa penyalahgunaan dana desa di Kabupaten X dipengaruhi oleh sistem pengendalian internal yang belum terlembaga dan tidak didukung oleh Standar Operasional Prosedur (SOP) tertulis, praktik akuntabilitas yang masih bersifat administratif dan belum substantif kepada masyarakat, keterbatasan transparansi informasi publik yang cenderung satu arah, rendahnya partisipasi masyarakat dalam proses perencanaan dan pengawasan, serta pengawasan eksternal yang masih bersifat reaktif, formalistik, dan belum berkelanjutan. Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada penggunaan kerangka analisis integratif berbasis good governance yang menggabungkan lima elemen utama yaitu sistem pengendalian internal, akuntabilitas, transparansi, partisipasi masyarakat, dan pengawasan eksternal.
Climate change disclosure, institutional ownership, and firm performance: Evidence from mining industry in Indonesia and Malaysia Aulia, Desta Rahma; Utami, Evy Rahman; Kresnawati, Etik
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.31555

Abstract

Research aims: This study investigates the effect of climate change disclosure on firm performance and the moderating role of institutional ownership in this relationship in an emerging market. Design/Methodology/Approach: This study employs a quantitative method using secondary data from mining companies in Indonesia and Malaysia for the 2022-2024 period. The sample was selected through a purposive sampling method, and panel-data regression with random effect model (REM) was analyzed using EViews 12.Research findings: The results show that climate change disclosure has a positive effect on firm performance. However, in emerging countries where institutional investors may act passively and show little concern in sustainability issues, this study emphasizes the limited role of institutional ownership on business environmental standards.Theoretical contribution/Originality: This study contributes to the literature on the role of institutional ownership as a corporate governance mechanism in driving improved corporate performance through climate disclosure in mining companies in Indonesia and Malaysia.Practitioner/Policy implication: The findings suggest that firms need to enhance the transparency of their climate change disclosure, as it may contribute positively to firm performance and strengthen investor trust. In addition, regulators are encouraged to promote more comprehensive climate-related disclosure practices in order to support sustainable business development. Research limitation/Implication: This study is limited to mining companies in Indonesia and Malaysia over the 2022–2024 observation period. Future research is recommended to extend the analysis to other industries and countries, as well as to use a longer observation period in order to obtain more robust and comprehensive findings.
Co-Authors Ahdasi, Muhammad Ghaza Faid Arum Indrasari, Arum Atika Atika Aulia, Desta Rahma Diah Agustina Prihastiwi Fatimah, Ari Nurul Harjanti Widiastuti Ilham Maulana Saud, Ilham Maulana Kresnawati, Etik Maemonah, Maemonah Maharani, Wahyu Puspita Nugraheni, Tri Satya Rifah Pratama, Muhammad Rizky Rezki, Sri Budhi Siti Maemunah Sofia, Lina Triyana Utami, Tiyas Puji Wardhani , Kartika Sukma