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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Abdi Masyarakat Multidisiplin JAKPI Journal of Accounting and Finance Management (JAFM) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) West Science Journal Economic and Entrepreneurship TOFEDU: The Future of Education Journal The Manager Reveiew GEMBIRA (Pengabdian Kepada Masyarakat)
Kusumaningsih, Ani
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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KUALITAS AUDIT MEMODERASI ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP NILAI PERUSAHAAN Gunawan, Ester Hanna; Holiawati, Holiawati; Kusumaningsih, Ani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6506

Abstract

Penelitian ini dilatarbelakangi oleh fenomena yang terjadi pada nilai ESG Leaders tahun 2021 menunjukan kenaikan yang lebih signifikan di banding nilai IHSG. Puncak tertinggi BGK ESG Leaders pertengahan hingga akhir tahun 2022 sedangkan nilai IHSG mengalami kenaikan yang moderat. Pada fenomena ini tercetuslah rumusan masalah yaitu Pengaruh dan Peran Kualitas Audit memoderasi hubungan Environmental, Social, dan Governance terhadap Nilai Perusahaan. Perusahaan yang digunakan yaitu tercatat pada ESG BGK Foundation dan Bursa Efek Indonesia tahun 2019-2023. Populasi perusahaan yaitu sebanyak 169, dengan menggunakan metode purposive sampling maka sampel perusahaan sebanyak 40 perusahaan. Hasil penelitian menunjukkan bahwa komponen Environmental, Social, dan Governance (ESG) secara empiris memiliki pengaruh signifikan terhadap Nilai Perusahaan. Selain itu, Kualitas Audit terbukti mampu memoderasi dan memperkuat hubungan antara pengungkapan Environmental, Social, dan Governance terhadap Nilai Perusahaan. Temuan ini menegaskan bahwa semakin baik pengungkapan aspek Environmental, Social, dan Governance, serta didukung oleh kualitas audit yang tinggi, maka nilai perusahaan cenderung meningkat.
Improving Tax Understanding for MSMEs in the Waringinjaya Village, the Bojonggede Subdistrict, Bogor Regency Farras, Atha; Hayati, Hikmahtul; Yuliana, Vinka; Silvia, Silvia; Rosini, Iin; Kusumaningsih, Ani
The Future of Education Journal Vol 4 No 9 (2025): #1
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1274

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the national economy, but still face challenges in terms of understanding and compliance with tax regulations. This Community Service Program is organized with the aim of improving the understanding and tax compliance levels of MSME actors in Waringinjaya Village, Bojonggede Subdistrict, Bogor Regency. The approach used includes preliminary surveys through field observations and interviews, tax education and socialization activities, technical training on tax calculation, as well as post-activity evaluation through the distribution of questionnaires and in-depth interviews. The material provided includes the basic concepts of tax obligations, types of taxes imposed on MSMEs, tax sanctions, and the implementation of Final Income Tax (PPh) for MSMEs based on Government Regulation Number 23 of 2018, which has been refined through Government Regulation Number 55 of 2022. The results of the program show a significant increase in the participants' understanding of tax obligations, with at least 80% of participants achieving a basic understanding of tax duties. Furthermore, MSME actors' awareness of the importance of financial record-keeping and systematic business administration has also improved. This program has had a positive impact on encouraging tax compliance based on awareness and strengthening the sustainable management capacity of MSMEs.
Literature Review: Environmental, Social, and Governance (ESG) Yunita, Amalia Rizki; Zai, Fajarman; Khohaerudin, Muhamad; Maimunah, Siti; Kusumaningsih, Ani
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1656

Abstract

This study aims to examine developments and empirical findings related to the influence of Environmental, Social, and Governance (ESG) through a literature review. Data were obtained from 30 scientific journal published between 2021 and 2025 and collected through a systematic search using Google Scholar with the help of the Publish or Perish application. A literature review with descriptive analysis was conducted to identify research trends, the most frequently used variables, and patterns in previous empirical findings. The results indicate that most studies report ESG as having an influence on financial performance, firm performance, firm value, profitability, and earnings management. Specifically, 70% of the reviewed studies documented a significant effect of ESG, while 30% reported insignificant results. Financial performance emerged as the most frequently examined dependent variable, followed by firm performance and firm value. These findings suggest that ESG is increasingly viewed as a crucial factor in supporting business sustainability and enhancing investor confidence. Nevertheless, variations in empirical results indicate opportunities for future research to further explore contextual factors that may strengthen or weaken the influence of ESG.
Pengaruh Green Accounting dan Environmental Performance Terhadap Sustainable Growth dengan Profitabilitas sebagai Variabel Moderasi Norarita, Rika; Holiawati, Holiawati; Kusumaningsih, Ani
Journal of Accounting and Finance Management Vol. 7 No. 1 (2026): Journal of Accounting and Finance Management (March - April 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i1.3095

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan environmental performance terhadap sustainable growth serta efek moderasi dari profitabilitas pada perusahaan Energi di bursa efek Indonesia tahun 2021-2024. Jenis penelitian kuantitatif assosiatif dengan menggunakan data sekunder. Metode pemilihan sampel menggunakan purposive sampling. Hasil seleksi data penelitian diperoleh 26 perusahaan yang lolos seleksi dengan 4 tahun analisis mulai dari tahun 2021 hingga tahun 2024. Penelitian menggunakan data panel yang dianalisis menggunakan moderated regression analysis dengan bantuan software statistik Eviews 12. Hasil penelitian menunjukan bahwa green accounting tidak berpengaruh terhadap sustainable growth. Sedangkan environmental performance berpengaruh terhadap sustainable growth. Selain itu, profitabilitas memoderasi pengaruh green accounting terhadap sustainable growth. Temuan ini memberikan implikasi bagi perusahaan yaitu perusahaan di harapkan dapat mengelola green accounting dan environmental performance dengan baik agar mampu mendukung ekspansi bisnis yang direncanakan.
PENDAMPINGAN BELAJAR MATEMATIKA DAN BAHASA INGGRIS GRATIS UNTUK ANAK ASUH YAYASAN AL-KAMILAH Hidayat, Angga; Anggraini, Anita; Friska, Yuliana; Kusumaningsih, Ani; Syafi’i, Moh. Thoyib
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 2 (2021): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 2, Maret 2021
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v2i1.475

Abstract

The part that needs to be improved from a student living in Al-Kamilah Foundation from an academic perspective is the ability to count and speak English. The service team teaches regularly at the Al-Kamilah Foundation once a week, to be precise on Wednesdays, to improve the numeracy skills and English of the foster children at the Foundation. Continuous training is needed to have a profound effect on increasing this ability. Teaching is carried out by lecturers from Pamulang University who have an educational background both from a scientific background in mathematics and English. The training has provided significant improvement results because this program has actually been going on for 3 semesters which are carried out continuously every week, unless it is closed during holidays and class holidays
The Influence of Corporate Social Responsibility (CSR) and Profitability on Firm Value Wati, Irma; Sinaga, Melisa; Kartikasari, Rika; Wasniyah, Wasniyah; Kusumaningsih, Ani
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1808

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and profitability on firm value in mining sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with secondary data obtained from annual reports, financial statements, and sustainability reports. The sampling technique used is purposive sampling, resulting in 30 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) as the selected model. The results show that partially, Corporate Social Responsibility (CSR) does not have a significant effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, CSR and profitability have a significant effect on firm value. The coefficient of determination indicates that the independent variables explain 26.73% of the variation in firm value, while the remaining 73.27% is influenced by other variables outside the model. These findings suggest that profitability plays a more important role in influencing firm value compared to CSR in the mining sector.
Co-Authors Amazihono, Feri Idawati Angga Hidayat Anita Anggraini Arief Yanto Rukmana Azhari, Andi Effriyanti Farras, Atha FIRMANSYAH, ADAM Friska, Yuliana Gunawan, Ester Hanna Hayati, Hikmahtul Holiawati, Holiawati Iin Rosini Juanda, Gustian Kartikasari, Rika Khakiki, Faisal Nur Khohaerudin, Muhamad Kristiyanto, Kristiyanto Marjohan, Masno Nasution, Nurjamilah Norarita, Rika Nur, Neng Entang Fatimah Iam Nurmalia, Nurmalia Prayetno, Bambang Eko Riswanto, Ahmad Silvia Silvia Sinaga, Melisa Siti Hannah Siti Maimunah Sugeng, Andry Supriadi, Adih Syafi'i, Moh. Thoyib Syafi’i, Moh. Thoyib Wasniyah, Wasniyah Wati, Irma Yuliana, Vinka Yunita, Amalia Rizki Zai, Fajarman