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All Journal JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Online Insan Akuntan JURNAL LENTERA BISNIS ACADEMICS IN ACTION Journal of Community Empowerment Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Quantitative Economics and Management Studies Britain International of Humanities and Social Sciences (BIoHS) Journal Mediastima Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Abiwara : Jurnal Vokasi Administrasi Bisnis RELEVAN : Jurnal Riset Akuntansi Asian Journal of Community Services (AJCS) Padma: Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIMAS PLJ SABAJAYA Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Bhinneka Tunggal Ika: Jurnal Pengabdian Kepada Masyarakat AKRUAL : Jurnal Akuntansi dan Keuangan` Equity International Journal of Economics and Management Research Journal of Law and Bibliometrics Studies Open Access DRIVERset

Mujiani, Sari

Universitas Islam As-Syafiiyah

Author-ID : 1491021

Religion Humanities 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 Mathematics Public Health Social Sciences Other

Published : 38 Documents Claim Missing Document

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THE MODERATING ROLE OF PROFITABILITY ON GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE Sari Mujiani; Nurmala Ahmar; Darmansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

A sustainability report is a voluntary report that demonstrates a company'ssocial and environmental responsibilities. Sustainability reports are required sothat stakeholders, such as the general public, are aware of the company'senvironmental responsibilities. Within a corporation or organization, corporategovernance refers to a set of procedures, policies, regulations, regulations, and guidelines. Corporate governance may also be defined as a concept that aimsto improve openness and accountability in order to ensure that the company'sgoals are met. The goal of this research is to investigate the moderatinginfluence of profitability in the sustainability report's Good CorporateGovernance. A quantitative research method was applied in this study.Purposive sampling was utilized in this study. The mining sector businesseslisted on the Indonesia Stock Exchange that publish sustainability reports andfinancial reports between 2013 and 2019 were the sample used in this study.The findings revealed that institutional ownership had a beneficial impact onthe sustainability report, however the independent board of commissioners andaudit committee had no impact. This study also suggests that profitability as amoderator can have a good impact on the sustainability report, as well asboosting the role of institutional ownership. Meanwhile, profitability as amoderator has had no impact on the sustainability report's independent boardof commissioners and audit committee

WHAT ARE THE AFFECTING FACTORS ON ENVIRONMENTAL DISCLOSURE ON THE COMPANIES? Sari Mujiani; Median Wilestari; Aprilia Diah Astuti
Mediastima Vol 27 No 1 (2021): Mediastima
Publisher : Program Studi Manajemen, Fakultas Ekonomi, IBI-K57

The aim of this study is to determine affecting factors on Corporate Environmental Disclosure on Go Public companies listed in PROPER from 2015 to 2019. Companies with gold and green ranking and listed in PROPER are included the population in this study. This phrase could be omitted, samples were taken using a purposive sampling method with specific parameters. The findings of this research show that: (1) The size of the Audit Committee has a positive impact on the occurrence of corporate environmental disclosure. This is because if the number of audit committees within an organization exceeds the number of requirements set, it will lead to increased supervision and company controls to ensure that the expected environmental disclosures are made. (2) Managerial ownership has a negative impact on the occurrence of corporate environmental disclosure, indicating that the size of a company's managerial share ownership has little bearing on the company's environmental disclosures. (3) The incidence of corporate environmental disclosure is unaffected by environmental results. This explains why environmental success has had little effect on companies that are featured prominently in the PROPER ranking, allowing the public to better recognize and support the company's efforts.

Faktor-faktor yang mempengaruhi kinerja keuangan pada bank umum syariah di Indonesia Suratminingsih Suratminingsih; Patriandari Patriandari; Sari Mujiani; Nur Rizkiyana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.670

This study aims to determine the effect of mudharabah, musyarakah, murabahah, and ijarah financing on banking performance. The population in this study includes Islamic commercial banks for the 2015-2020 period. The sample in this study was taken using the purposive sampling method with certain criteria. Based on the predetermined criteria, the sample used is 8 samples with a total of 48 data. The analytical method used is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, and Hypothesis Testing using an analytical tool in the form of SPSS (Statistics Product and Service Solutions). The results of this study indicate that: mudharabah financing has a positive effect on banking performance, musyarakah financing has a negative effect on banking performance, murabahah financing has a negative effect on banking performance, ijarah financing has a positive effect on banking performance.

DETERMINAN CARBON EMISSION DISCLOSURE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Sari Mujiani; Juardi Juardi; Feni Fauziah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Carbon emission disclosure is one of the corporate responsibility forms for environmental preservation that is presented in the financial statements. So that it raises carbon accounting, which is the companies to recognize, measure, record, present and disclose carbon emissions. This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at BUMN companies listed in Indonesia Stock Exchange. Several factors involved in this study, there are profitability, leverage, and firm size. In addition, population of this study is 20 BUMN companies listed in Indonesia Stock Exchange. Meanwhile, sample is selected using purposive sampling technique which produced 75 unit of analysis. This study also uses content analysis techniques on annual reports and/or sustainability reports in 5 years to measure carbon emission disclosure. Data collection is conducted by documentation technique. Moreover, panel data regression with Eviews version 9 applications to select panel estimation technique including chow test, hausman test and langrange multiplier test. Results indicate that profitability have significant and negative effect on carbon emission disclosure. While the leverage and firm size have significant and positive effect on carbon emission disclosure.

Good Corporate Governance's Impact on Sustainability Reporting Disclosure Sari Mujiani; Stya Sri Rohmawati
JURNAL ONLINE INSAN AKUNTAN Vol 7 No 1 (2022): Jurnal Online Insan Akuntan (Juni 2022)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v7i1.1762

The goal of this study is to see how good corporate governance affects the disclosure of sustainability reports in mining companies listed on the Indonesia Stock Exchange between 2017 and 2020, with profitability as a moderating factor. The population of this study includes all mining companies operating between 2017 and 2020. Samples were collected using a purposive sampling strategy with specific criteria during the research period. Based on the criteria defined using panel data, the maximum amount of data that can be processed is 40 data points. The analysis, which is done with Eviews 12, uses panel data regression and moderated regression analysis. According to the study's findings, (1) the board of directors has a positive and significant impact on the disclosure of the sustainability report. (2) The Audit Committee has a positive and significant impact on the disclosure of the sustainability report.

MSMEs in Jatirasa, Bekasi: Design and Implementation of SAK-EMKM Financial Reports Using Microsoft Excel Sari Mujiani; Elan Kurniawan; Patriandari Soedarso; Rianto Irvan
Asian Journal of Community Services Vol. 1 No. 2 (2022): August 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

In the last two years, there has been an increase in the number of MSME actors during the Covid-19 pandemic. However, MSMEs' development is not accompanied by knowledge of financial statement preparation. MSMEs face a number of challenges, including: a) a lack of knowledge about the preparation of accountable financial statements; and b) a lack of soft skills training about the accounting system. The proposed community service activities are expected to solve problems, such as: a) providing soft skills in the form of knowledge about financial reporting; and b) providing training on the preparation of financial statements using a computerized accounting system. The goals of this activity are as follows: a) increasing awareness of accountability for every transaction carried out in its business operations; and b) being consistent and sustainable in preparing financial statements for future business continuity.

Pendampingan Sistem Akuntansi dengan Microsoft Excel Macro untuk Penyusunan Laporan Keuangan berdasarkan SAK EMKM Sari Mujiani; Median Wilestari
ACADEMICS IN ACTION Journal of Community Empowerment Vol 4, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v4i1.3625

Usaha Barokah Isi Ulang only manually records purchases and income, with no adjustments to fixed assets or financial statements. As a result, the authors are eager to process the transaction data of Usaha Barokah Isi Ulang, as micro, small and medium enterprise (MSME) in order to generate a more precise financial report. The goal of this service is to provide more knowledge in creating financial reports based on SAK EMKM using the Microsoft Excel Macro accounting system, introduce the Microsoft Excel Macro accounting system, and assist in creating financial reports using the Microsoft Excel Macro accounting system. This program was provided at Usaha Barokah Isi Ulang at Jatisampurna Village, Bekasi on October-- December 2021. The lecture approach, question and answer method, and mentoring method are all used. According to the needs of the owner, the Microsoft Excel Macro accounting system can produce financial reports in a relatively quick, easy, and accurate manner for Usaha Barokah Isi Ulang.

Factors Affecting Indonesian Agriculture Companie’s Disclosure of Biological Assets Sari Mujiani; Rianto Rianto; Eni Margiati
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

This study aims to test the effect of Biological Asset Intensity, Managerial Ownership, and Audit on Biological Asset Disclosure on agricultural sector companies listed on the Indonesia Stock Exchange (IDX) Year 2018-2021. Samples were taken using a purposive sampling method with certain criteria, during the study period. Based on the criteria that have been determined by the data using panel data, a total of 68 data were obtained. The analysis method used in this study was the regression analysis of panel data processed using Eviews 9. The results of this study show that (1) Biological Asset Intensity has a significant positive effect on the disclosure of biological assets. This is because the greater the value of biological assets, the higher the company provides more complete and detailed information to users of financial statements. (2) Managerial Ownership has a significant positive effect on the disclosure of biological assets. This is because managers who have a hand in the company's capital will carry out their duties according to applicable regulations and not only for their own interests but also for the sustainability of the company to remain sustainable in the future. (3) The audit has no negative effect on the disclosure of biological assets. This is because the role of kap is not determined by the characteristics of the Big Four or Non-Big Four levels because currently, the role of auditors is growing, many KAP who are not affiliated with the Big Four also revealed that detailed information according to the needs of users of financial statements and investors when choosing the company they will choose as a place to plant shares.

Pelatihan UMKM dalam Meningkatkan Kualitas Budi Daya Ikan Bandeng Mekar Meilisa Amalia; Sari Mujiani; Rianto; Moh. Abdurrosyid; Patriandari Patriandari
SABAJAYA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2023): SABAJAYA: Jurnal Pengabdian kepada Masyarakat
Publisher : SABA JAYA PUBLISHER

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

Pelatiahn ini bertujuan tujuan diadakan kegiatan ini,yakni untuk menganalisa dan membuktikan: 1). Memberikan ide untuk mengembangkan usaha bersama warga sekitar di era new normal serta membuat poduksi olahan ikan bandeng, 2). Membantu proses medesain logo dan pemasaran produk melalui sosial media 3] Membantu peserta pelatihan agar lebih kreatip dan inovatif dalam memasarkan pindang bandeng sehingga bisa terkenal seantoro nusantara. Pelaksanaan Pengabdian Masyarakat ini dikelola oleh tim pelaksana yan terdiri dari empat dosen yang bertugas pula sebagai dosen pembimbing lapangan (DPL). Secara administrative,pelaksanaan,maupun evaluasinya berkoordinasi dengan pusat Pengabdian Masyarakat LPPM Universitas Islam As-Syafiyah-Jakarta yang dilaksanakan di daerah Tamb Hasil pelaksanaan kegiatan ini mampu dapat meningkatkan pengetahuan dan kemampuan mitra dalam berwirausaha dengan memanfaatkan sumberdaya di sekitar serta bentuk pemasaran melalui media sosial yang telah diterapkan.Kegiatan pengabdian masyarkat Universitas Islam As-Syafiiyah-Jakarta di Desa Tambak Sumur Kecamatan Tirtajaya Kabupaten Karawang dengan pendampingan usaha miko kecil menegah (UMKM) pindang Bandeng mempunyai dampak yang bermanfaat diantaranya hasil keuntugan hasil produk,dapatya pesanan,kemampuan manajemen dan pemasaran yang diperoleh.

Exploring the Shift Toward Sustainable Finance and Financial Reporting: An Extensive Analysis of Emerging Trends, Research Patterns, and Implications for Global Sustainability Sari Mujiani
West Science Accounting and Finance Vol. 1 No. 02 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i02.111

This study presents a comprehensive analysis of the shift toward sustainable finance and financial reporting, examining emerging trends, research patterns, and their implications for global sustainability. The research employs bibliometric analysis to explore the scholarly landscape, identify key areas of focus, and understand the interconnections within the field. The study analyzes publication output over time, identifies influential journals, authors, and institutions, and investigates citation networks. Through content analysis, it identifies emerging research themes and topics within sustainable finance and financial reporting. Additionally, the study explores the implications of sustainable finance and financial reporting for promoting global sustainability and sustainable development. The findings highlight a steady growth in research publications in the field, reflecting the increasing interest in sustainable finance and financial reporting. Key journals, authors, and institutions contributing to the field are identified, indicating the thought leadership and expertise in sustainable finance and financial reporting. Highly cited articles and influential authors shape the discourse and provide valuable references for further research.

Co-Authors -, Qotrunnida -, Rianto Abdurrosyid, Moh. Ahalik Ahalik Ainun Nadhifah Aprilia Diah Astuti Astuti, Aprilia Diah Astuti, Suryani Yuli Efrinal Efrinal Efrinal Efrinal Eko Sudarmanto Elan Kurniawan Eni Margiati Euis Bandawaty Faridha Nurazizah Yasirrahayu Feni Fauziah Frilla Gunariah Gunardi Gunarto Wardjono Helmi Yazid Hendrik ES Samosir Ilham Firman Ashari Ina Indriana Irfan Safrudin Ismiati, Windi Ismiati Istna Fibriyadi Jauhari, Burhanuddin Juardi Juardi Juardi Juardi, Juardi Kartikaningsih, Dewi Khoirunnisa Mardhiyah Kurniawan, Elan Kus Indiyah Loso Judijanto Mahmudin, Tono Median Wilestari Mekar Meilisa Amalia Moh Abdurrosyid Moh Abdurrosyid Moh. Abdurrasyid Moh. Abdurrosyid Moh. Abdurrosyid Ngurah Pandji Mertha Agung Durya Nur Rizkiyana Nurmala Ahmar Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Patriandari Soedarso Patriandari, Patriandari Putri, Maharani Eka Rahma Nurzianti Ramdani Rakasiwi, Gama Rianto Rianto Rianto Irvan Rianto Rianto Rianto Rianto Rita Eka Sari Rizki Sakinah Rudi Zulfikar Sari, Sukarni Novita Silfianah, Nita Soraya, Elly Stya Sri Rohmawati Sunaryo Suratminingsih Suratminingsih Tuti Nurfitri Wahyu Jum’atul Wilestari, Median Yopy Ratna Dewanti Yuliawati, Sasmita Zahra ZulfiahNisa

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