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Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies Rizky Yuniar SURURI; Y. Anni Aryani; Evi Gantyowati
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

Some companies that still apply the single-profit paradigm cause environmental damage, so there is a need for accountability to stakeholder through media sustainability reports. This study aimed to provide an overview of the development of sustainability reporting research for 14 years in Indonesia. Charting the field and analyzing community approach were used in this research. A research sample consisting of 50 articles obtained from 21 journals accredited Sinta 2 from 2009 to January 2022. The results indicated that the most widely used research method is the analytical method and the articles that received the most citations were published in 2015. In addition, this study also found that there are still research variables that are inconsistent with sustainability reporting, namely antecedent variables in the form of audit committees and consequence variables in the form of financial performance. Therefore, it is necessary to conduct an in-depth study to determine the cause of the inconsistency of these variables.

Does Corruption Have a Bad Impact on Local Government Performance Khairudin Khairudin; Rahmawati Rahmawati; Jaka Winarna; Evi Gantyowati
Ilomata International Journal of Social Science Vol 4 No 1 (2023): January 2023
Publisher : Yayasan Ilomata

Good government performance can increase organizational value, legitimacy, public support and also increase organizational survival. However, the performance of local governments based on HDI is still not good and places Indonesia below ASEAN countries such as: Singapore, Brunei Darussalam, Malaysia and Thailand. This study aims to examine the effect of corruption on local government performance, where this research was conducted on 34 provincial governments in Indonesia during the 2016-2020 period. This research is interesting because it has novelty in terms of measuring local government performance and corruption. Local government performance is measured using the Human Development Index whose data comes from BPS-RI and corruption is measured by the value of the rupiah audit findings by BPK-RI on budget implementation and efforts to fight corruption. The test results using panel data regression with the fixed effect model show that corruption has a positive and significant influence on local government performance.

PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.

PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EFLUEN DAN LIMBAH DENGAN KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI robertus septa adyana; Evi Gantyowati
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 4 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i4.25442

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kinerja keuangan (diukur dengan ROA) dan kinerja lingkungan (diukur dengan peringkat PROPER) terhadap pengungkapan efluen, dan limbah (diukur dengan indikator GRI 306 efluen dan limbah) dengan kepemilikan manajerial (diukur dengan saham yang dimiliki manajerial) dan kepemilikan asing (diukur dengan saham yang dimiliki asing) sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan sektor industri penghasil bahan baku, dan industri manufaktur yang terdaftar di Bursa Efek Indonesia selama 2017 hingga 2020. Metode yang digunakan dalam menentukan jumlah sampel adalah purposive sampling. Analisis regresi berganda untuk menguji pengaruh kinerja keuangan dan kinerja lingkungan terhadap pengungkapan efluen dan limbah, dan analisis regresi moderasi untuk menguji interaksi kepemilikan manajerial, dan kepemilikan asing pada kinerja keuangan, dan kinerja lingkungan terhadap pengungkapan efluen, dan limbah. Hasil pengujian membuktikan bahwa kinerja keuangan tidak berpengaruh positif, kinerja lingkungan berpengaruh positif, kepemilikan manajerial tidak memperkuat kinerja keuangan, kepemilikan manajerial memperkuat kinerja lingkungan, kepemilikan asing tidak memperkuat kinerja keuangan, dan kepemilikan asing tidak memperkuat kinerja lingkungan terhadap pengungkapan efluen, dan limbah.

PEMBERDAYAAN MASYARAKAT DESA POKAK KABUPATEN KLATEN DENGAN BATIK ECOPRINT Y. Anni Aryani; Isna Putri Rahmawati; Evi Gantyowati; Doddy Setiawan; Taufiq Arifin
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.4611

This activity was conducted in Pokak Village, Ceper District, Klaten Regency, Central Java. In this area, there are many leaves from trees, and it is a potential to develop for the empowerment of the Pokak village community. The people of the Pokak village can get additional income from the eco print batik industry, which can apply to fabric, leather, paper, and ceramic media. Ecoprint is a technique of giving a pattern to the media using natural materials. The results can be used as raw materials for clothing or other craft items such as umbrellas, fans, book covers, etc. The main problems are society does not have sufficient skills to manage leaves or tree waste (straw, onion peel, etc.), there are no tools used to support production, and human resources to be involved in empowerment activities. Service activities are carried out with training in making eco print batik on cloth media, both for pillowcases and batik cloth. In addition, this service activity provides equipment and supplies to support community empowerment in making eco print batik. Then, the service team also accompanied the recording of assets in the KSM. Keywords: eco print, batik, pokak

PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.

Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.

DETERMINANTS OF FIRM VALUE LISTED ON THE INDONESIAN STOCK EXCHANGE Yeyen Ihsan Hidayat; Evi Gantyowati
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes, January 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.758

This study aims to examine the effect of tax avoidance, profitability, leverage and total sales on firm value in Indonesia. The data used is data from 97 companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses panel data regression analysis. The best model chosen is the Fixed Effect Model (FEM). The results showed that partially tax avoidance and profitability have a significant positive effect on firm value, while leverage and total sales have no effect on firm value. Simultaneously, all the independent variables in this study have a significant effect on firm value. The implication of this research is that companies need to carry out tax avoidance optimisation strategies so that the company value continues to increase. Companies can also maximise production activities so that they can maximise profitability.

DOES ESG PERFORMANCE REDUCE CORPORATE CASH HOLDINGS? EVIDENCE FROM PANEL FIXED EFFECTS MODELS An Nissa Regita Febriana; Evi Gantyowati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

This study investigates the impact of Environmental, Social, and Governance (ESG) performance on corporate cash holding policies in an emerging market setting. Using panel data from 833 non-financial firms listed in Indonesia over the period 2021–2024 (3,327 firm-year observations), this research applies panel fixed effects estimation following Chow, LM, and Hausman tests. The results reveal that ESG performance is negatively and significantly associated with corporate cash holdings. The findings suggest that firms with stronger ESG performance tend to hold lower levels of cash, supporting the agency theory argument that ESG acts as an external governance mechanism that constrains managerial discretion and reduces excess liquidity accumulation. The study contributes to the literature by providing emerging market evidence and highlighting ESG as a determinant of corporate liquidity policy. The results are robust after controlling for firm size, leverage, tax aggressiveness, and profitability.

Mental Accounting and MSME Sustainability: The Mediating Role of Financial Performance toward SDG 8 Sri Mulyani; Rahmawati Rahmawati; Djuminah Djuminah; Evi Gantyowati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.167

Objective: Examining the effect of mental accounting on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) and investigates the mediating role of financial performance. Given the significant contribution of MSMEs to economic growth and employment, understanding factors that support their long-term sustainability is essential for achieving Sustainable Development Goal (SDG) 8 on sustainable economic growth and productive employment. Method: Employing a quantitative research design using survey data collected from 226 MSME owners in Kudus Regency, Central Java, Indonesia. Respondents were selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. Results: The findings reveal that mental accounting has a significant positive effect on both financial performance and MSME sustainability. Financial performance also significantly influences business sustainability and serves as a mediating variable in the relationship between mental accounting and MSME sustainability. These results indicate that MSME owners who effectively plan, manage, and evaluate their financial resources are more likely to achieve stronger financial performance and long-term business sustainability. Novelty: Studying extends the behavioral accounting literature by examining financial performance as a mediating mechanism linking mental accounting and MSME sustainability. The findings provide practical insights for MSME stakeholders and policymakers regarding the importance of financial decision-making behavior in strengthening business resilience and supporting SDG 8.

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