Articles
<![CDATA[SUSTAINABILITY REPORT DISCLOSURE: A GOOD CORPORATE GOVERNANCE MECHANISM ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Juardi]]>;
<![CDATA[Ainun Nadhifah]]>
<![CDATA[ RELEVAN : Jurnal Riset Akuntansi Vol 1 No 2 (2021): Mei ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (294.515 KB)
|
DOI: 10.35814/relevan.v1i2.2256
<![CDATA[A sustainability report is a document that provides internal and external stakeholders with corporate responsibility reports on social, economic, and environmental aspects of an organization's or company's success in order to achieve sustainable growth. The aim of this analysis is to see how good corporate governance affects sustainability reports. Institutional ownership, an independent board of commissioners, and an audit committee are the study's independent variables. A quantitative analysis approach was used in this study. The sample was taken using a technique known as purposive sampling. The sample used in this study is a legitimate company listed on the Indonesia Stock Exchange that publishes sustainability and financial reports on a regular basis for the 2016-2018 period, with a total of 16 firms. Institutional ownership and the audit committee had a positive impact on the sustainability study, according to the findings. The sustainability report has no impact on the independent board of commissioners. These findings suggest that the presence of an independent board of commissioners has had no substantial impact on the company's decision to disclose its sustainability report.]]>
<![CDATA[Penerapan Sistem Akuntansi Berbasis Excel Macro Sesuai ISAK 35 dan PSAK 109 pada Masjid Wilayah Lubang Buaya Jakarta ]]>
<![CDATA[sari mujiani]]>;
<![CDATA[Patriandari Patriandari]]>;
<![CDATA[Moh Abdurrosyid]]>;
<![CDATA[Zahra ZulfiahNisa]]>
<![CDATA[ Bhinneka Tunggal Ika : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 02 (2023): Bhinneka Tunggal Ika : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Rifa Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Tujuan dari pengabdian kepada msyarakat ini adalah untuk memberikan panduan bagi penyusunan dan implementasi laporan keuangan organisasi nirlaba. Masjid Ar-Royyan Lubang Buaya dan Masjid Al-Hidayah Yusufiyah Lubang Buaya menjadi subyek pengabdian ini. Karena kedua masjid tersebut belum membuat laporan keuangan yang diterima secara umum, pengabdi memilihnya. Informasi yang digunakan dalam pengabdian pada masyarakat ini dikumpulkan melalui. Pengabdian masyarakat ini menggunakan metode pendekatan deskriptif analitik. Diharapkan dengan menggunakan Microsoft Excel akan membuat penyusunan laporan keuangan masjid menjadi lebih mudah bagi pengurus atau pengguna. Dengan adanya laporan keuangan masjid yang sesuai dengan standar akuntansi diharapkan akan meningkatkan transparansi dan akuntabilitas keuangan masjid serta efektifitas dan efisiensi pembuatan laporan keuangan. Sistem akuntansi Excel yang digunakan memiliki nilai 8,5 berdasarkan hasil pengujian sistem kepada administrator atau pengguna. Hal ini menunjukkan bahwa sistem akuntansi Excel yang diterapkan termasuk dalam kategori memuaskan. Diharapkan pengurus masjid mampu mengimplementasikan laporan keuangan sesuai dengan standar akuntansi keuangan ISAK 35 dan PSAK 109 secara berkelanjutan dan konsisten dengan bantuan sistem akuntansi Microsoft Excel]]>
<![CDATA[THE INFLUENCE OF FINANCIAL SELF-EFFICACY ON STUDENTS' INVESTMENT INTEREST WITH INVESTMENT KNOWLEDGE AS A MODERATING VARIABLE ]]>
<![CDATA[Sari Mujiani]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA ]]>
Publisher : <![CDATA[ITB AAS Indonesia Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29040/jie.v8i1.11164
<![CDATA[Abstract Investment is the most appropriate way to increase money for students who are busy with various activities. There are several factors that can influence students' investment interest, including Financial Self Efficacy and knowledge of investment itself. Therefore, this research aims to analyze the influence of Financial Self Efficacy on Students' Investment Interest with Investment Knowledge as a moderating variable which researchers believe can strengthen the influence of this variable. This research is a quantitative research with an explantory approach. The data used in this research is secondary data distributed through a questionnaire scale containing 20 question items to 250 students of Asy-Syafi'iyah Islamic University with the criteria of 3 months of investing across all platforms with consideration of investment consistency and adjusted to the average student investment. The data collected in this study was analyzed using PLS 3.0. The research results show that the Financial Self Efficacy variable has a positive relationship and a significant influence on the Student Investment Interest variable because increasing self-confidence in managing finances will increase the financial potential of Asy-Syafi'iyah students to become more prosperous and ultimately students will manage their finances. his finances are as good as possible. One way is by investing. Apart from that, the Investment Knowledge variable can moderate the influence of the Financial Self Efficacy variable on the Student Investment Interest variable because increasing investment knowledge in students will make their self-confidence higher. In the end, student savings increase and students continue to think about expanding them. One way is by investing. Keywords : Financial Self Eficacy, Investment Interest, Investment Knowledge]]>
<![CDATA[Strategi Pemasaran Digital Branding untuk UMKM Berbasis TikTok ]]>
<![CDATA[Bandawaty, Euis]]>;
<![CDATA[Gunardi]]>;
<![CDATA[Kartikaningsih, Dewi]]>;
<![CDATA[Ramdani Rakasiwi, Gama]]>;
<![CDATA[Sunaryo]]>;
<![CDATA[Mujiani, Sari]]>
<![CDATA[ PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA) ]]>
Publisher : <![CDATA[LPPM Politeknik Piksi Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56689/padma.v4i2.1581
<![CDATA[Strategi pemasaran digital telah menjadi salah satu pendekatan utama untuk meningkatkan daya saing UMKM di era globalisasi. TikTok, sebagai platform media sosial yang sedang naik daun, menawarkan peluang besar bagi UMKM untuk memanfaatkan fitur kreatifnya dalam membangun branding digital. Artikel ini bertujuan untuk mengeksplorasi implementasi strategi pemasaran digital berbasis TikTok dalam pengabdian masyarakat untuk meningkatkan branding UMKM. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui pendekatan partisipatif, melibatkan 15 UMKM di wilayah Jawa Barat. Hasil penelitian menunjukkan bahwa TikTok dapat meningkatkan kesadaran merek hingga 60% melalui konten kreatif, kolaborasi dengan influencer, dan optimalisasi algoritma platform. Pembahasan lebih lanjut menggarisbawahi tantangan teknis dan strategi yang relevan untuk memaksimalkan manfaat TikTok bagi UMKM. Kesimpulan menekankan pentingnya edukasi dan pendampingan yang berkelanjutan untuk meningkatkan keberlanjutan usaha]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Efrinal]]>;
<![CDATA[Irfan Safrudin]]>
<![CDATA[ Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 2 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Program Studi Akutansi - Universitas Nusa Putra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52005/aktiva.v6i2.246
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance serta corporate social responsibility terhadap tax avoidance. Sampel yang digunakan dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021 dengan 16 perusahaan sampel yang menggunakan metode purposive sampling. Good corporate governance dalam penelitian ini memakai komisaris independent dan komite audit. Hasil menunjukkan bahwa komisaris independent dan komite audit berpengaruh tidak signifikan terhadap tax avoidance, hasil penelitian ini menunjukkan bahwa jumlah komisaris independen maupun komite audit pada perusahaan, belum mengindikasikan adanya kontribusi sebagai penyebab perusahaan melakukan tax avoidance. Sedangkan corporate social responsibility berpengaruh positif terhadap tax avoidance, hasil penelitian ini menunjukkan bahwa semakin tinggi pengungkapan corporate social responsibility, maka semakin tinggi pula indikasi perusahaan dalam melakukan tax avoidance pada perusahaan di sektor makanan dan minuman.]]>
<![CDATA[PERENCANAAN DAN PENGELOLAAN KEUANGAN SEDERHANA BERBASIS TEKNOLOGI PADA SISWA/I SMK KARYA NASIONAL, KAB. KUNINGAN JAWA BARAT ]]>
<![CDATA[Yopy Ratna Dewanti]]>;
<![CDATA[Faridha Nurazizah Yasirrahayu]]>;
<![CDATA[Sari Mujiani]]>;
<![CDATA[Moh. Abdurrasyid]]>;
<![CDATA[Istna Fibriyadi]]>
<![CDATA[ JURNAL ABDIMAS PLJ Vol. 4 No. 2 (2024): JURNAL ABDIMAS PLJ, Desember 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34127/japlj.v4i2.1278
<![CDATA[The Digital era is a time where everyone can communicate with each other very closely, even though they are far apart. We can find out certain information very quickly, even in real time. Globalization is a process of international integration that occurs as a resul of the exchange of world views, product, ideas and other cultural aspects caused by the development of telecomunications, transportation and internet infrastructure. In financial management, both recording income and expenditure is very important as a basis for evaluating existing business systems.wtih the development of increasingly better technology, it is necessary to have a touch of computerized technology in financial management in recording income and expenditure transactionsso that it will be faster and more effective in recording transactions. The method used in this service is a socialization method regarding the use of information in financial management and s followed by training and practice in preparing information technology-based financial reports. As a result of this service, it is hoped that students will have the ability to prepare technology-basaed financial reports and able to record transaction using computer application. It is also hoped that students can increase transparency and accountability in financial management when facing the world of work after graduating.]]>
<![CDATA[Perbandingan Penilaian Kinerja Reksadana Saham Konvensional dan Syariah Dengan Metode Treynor dan Sharpe ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Rizki Sakinah]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34005/akrual.v1i1.1004
<![CDATA[Mutual Fund's performance is very good if able to provide a higher-level rate of return and reduce risk, and will be better performance as a market of comparison (benchmark). This research aims to provide comparison performance conventional mutual fund shares and mutual fund shares shari'a in Indonesia. There are 48 conventional mutual fund shares and 7 mutual fund shares shari'a is sample research. Samples taking method used is purposive sampling. Types of this research is descriptive quantitative by using this method Treynor and Sharpe. The type of data that is used is secondary data (NAV) that to sample is data 2012 until 2014. Analysis techniques that the used data is Independent Samples T-test. Mutual Fund shares have good performance when more than the ratio Treynor and Sharpe, the better performance mutual fund shares. The result of this research is that there is no difference between performance conventional mutual fund shares with the performance (IHSG) using the market Treynor method with the values the significance > a (0.367 > 0.05) and Sharpe (0.820 > 0.05). To performance mutual fund shares shari'a, there is no difference by using this method Treynor > a (0.703 > 0.05) while Sharpe there are differences that significantly between performance shari'a mutual fund shares with the performance market (JII) to the significance < a (0.006 < 0.05). While there are no differences between performance mutual fund shares with conventional shari'a mutual fund use methods Treynor > a (0.499 > 0.05) and Sharpe (0.112 > 0.05). Mutual fund shares And conventional better (outperformance) of mutual fund shares shari'a]]>
<![CDATA[Perancangan dan Penerapan Sistem Informasi Akuntansi Berbasis Website Pada Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi’iyah ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Khoirunnisa Mardhiyah]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34005/akrual.v1i2.1020
<![CDATA[The purpose from this study is to create web-based accounting information system for administration matter in Faculty of Economy, Islamic University As-Syafi’iyah.In such way, with the creation of web-based accounting information system, it could give a good influence for administration matter in minimizing the error and also optimizing the administration activity. The web-based accounting information system includes the revenue cycle and expenditure cycle. Method used in analyzing the data is descriptive analytical study. The data are gained from interview and observation. Prototype approach is used for the system advancing method. The outcome of this study shows that web-based accounting information system could help in optimizing the administration activity and help to cope the drawback which happens in manual system]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Tuti Nurfitri]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34005/akrual.v2i1.1042
<![CDATA[Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. This report is a part of corporate disclosures to obtain stakeholder’s legitimacy. Stakeholder and obtaining legitimacy from public as the implementation of good corporate governance. This study aims to find empirical evidence about the effect of liquidity, company activity, managerial ownership on the disclosure of the company’s sustainability report LQ45 listed on the Stock Exchange 2011-2016. The number of companies sampled in this study as many as 9 companies. This study is based on a purposive sampling method. Testing the hypothesis in this study using multiple regression analysis using SPSS 21. The result showed that the liquidity, company activity significantly influence sustainability disclosure report. Meandwhile, managerial ownership does not significantly influence sustainability disclosure report]]>
<![CDATA[UKURAN PERUSAHAAN SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Wahyu Jum’atul]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34005/akrual.v2i2.1269
<![CDATA[This Purpose of this study aims to examine the effect of Profitability, Leverage and Liquidity on financial distress with firm size as Moderating in Transportation sub sector companies listed on the Indonesia Stock Exchange in 2015-2019. The population of this study includes all transportation sub-sector companies that have negative profits for 2 consecutive years between 2015-2019. The results of this study indicate that: (1) Profitability has a negative effect on the occurrence of financial distress. (2) Leverage has no effect on the occurrence of financial distress. (3) Liquidity has a negative effect on the occurrence of financial distress. (4) Profitability which is moderated through company size influences and strengthens financial distress. (5) Leverage moderated through company size does not affect financial distress. (6) Liquidity moderated through company size influences and strengthens financial distress]]>
