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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Pangabdhi Benefit: Jurnal Manajemen dan Bisnis Jurnal Mirai Management JRB-Jurnal Riset Bisnis JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Jurnal Muara Ilmu Ekonomi dan Bisnis JIAI (Jurnal Ilmiah Akuntansi Indonesia) Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat SEMAR Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi dan Governance Jurnal Pengabdian Masyarakat (ABDIRA) Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Prosiding University Research Colloquium J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Fathah, Rigel Nurul
Universitas Aisyiah Yogyakarta
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Journal : Proceeding of National Conference on Accounting

 1 
Pengaruh pengungkapan Corporate Social Responsibility terhadap kinerja keuangan perusahaan sektor industri kesehatan Raif Alfawaz; Rigel Nurul Fathah
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility (CSR) terhadap kinerja keuangan perusahaan. Sampel penelitian ini adalah perusahaan sektor industri kesehatan yang listing di bursa efek Indonesia (BEI) tahun 2016-2019. Data dikumpulkan dengan metode studi kepustakaan. Pemilihan sampel menggunakan metode purposive sampling, dan diperoleh 15 perusahaan dalam setiap periodenya. Dalam penelitian ini kinerja keuangan diproyeksikan dangan return on asset (ROA), return on equity (ROE), dan net profit margin (NPM). Variabel independen yang digunakan dalam penelitian ini adalah corporate social responsibility (CSR) dangan 91 indikator pengungkapan berdasarkan global reporting initiative (GRI). Penelitian ini menggunakan analisis regresi multivariat untuk menganalisis data. Hasil penelitian menunjukkan bahwa corporate social responsibility (CSR) berpengaruh positif terhadap kinerja keuangan perusahaan yang diproyeksikan dengan Return On Asset (ROA), return on equity (ROE), dan net profit margin (NPM).
Implementasi pemahaman dan kesiapan SAK EMKM pada UMKM Giri Sembada Dinda Muchlis Mustarini; Rigel Nurul Fathah
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 | DOI: 10.20885/ncaf.vol5.art27

Abstract

SAK EMKM was created in January 1, 2018 to fulfill financial reports for micro, small and medium entities. The purpose of this study is to analyze the understanding and readiness of MSMEs in implementing SAK EMKM-based financial reports in Girikerto-Turi. This study uses qualitative methods. The subjects of this study are 11 business actors who already have an IUMK in the Girikerto area. The results of the study show that MSME actors in Girikerto have understood basic accounting, namely micro businesses 70.7% and small businesses 81.8%. For the understanding of SAK EMKM, business actors do not understand, namely about 54,2% of micro businesses and 68.75% of small businesses. MSME managers stated that they are ready to implement, which is around 65.1% for micro businesses and 57.1% for small businesses. The hope is for the authorities to carry out socialization, training, and assistance regarding SAK EMKM so that business actors can practice financial reporting better.
Co-Authors A Winangsih A Winangsih Alfia Damariyanti Ananda, Afifah Intan Annisa Khumaira Dinda Muchlis Mustarini Diska Arliena Hafni Dittasari Putriana Ferlinda Sari, Cindy Sofi Fitri Fitri Ika Afifah Nugraheni Irmayani Irmayani Moh Hariyanto Muhammad Khozin Muhammad Wisanggeni Nidia Nidia Nindiasari, Avininda Dewi Noviani, Nor Eka Nu Fitrah Ramadhia Palupi, Rani Mulia Putri Septiawati Raif Alfawaz Rr Dian Widyaningtyas Saharuddin, Erni Sandra Hartati Sastia, Sindi Sugiyarto Sugiyarto surya dewi, Yevanda Rahmadanti Teti Anggita Safitri, Teti Anggita Widyaningtyas, Rr Dian