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All Journal Fokus Bisnis Jurnal Ekonomi dan Teknik Informatika Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JCSE: Journal of Community Service and Empowerment Jurnal Akuntansi Pajak dan Manajemen
Kaharti, Eni
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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 1 
Analysis of Market Orientation and Innovation on SMEs Business Performance: Evidence in Kebumen Susilowati, Ika; Kaharti, Eni
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 1 (2020): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v19i1.383

Abstract

This study aims to analyze empirically the influence of customer orientation, competitor orientation, coordination between functions, innovation on business performance in SMEs in Kebumen. The research data was obtained from SME businesses to scientifically test whether customer orientation, competitor orientation, coordination between functions, innovation affects business performance. The sample used in this study were 100 SMEs in Kebumen Regency who had met the established criteria. The analytical method used is multiple linear regression analysis, using the SPSS 21.0 for windows statistical computer program. The results of hypothesis testing in this study indicate that customer orientation and coordination between functions have a positive effect on business performance. Whereas competitor orientation and innovation have no influence on business performance.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Febrianti, Feni; Kaharti, Eni
Jurnal Ekonomi dan Teknik Informatika Vol 12 No 1 (2024): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v12i1.243

Abstract

This study aims to determine the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in food and beverages sub-sector companies listed on the IDX. Profitability is measured using ROA, leverage is measured by DER, company size is measured by SIZE, and CSR is measured by global reporting invinitive (GRI-G4) 91 points. The method used in this study is a quantitative method. The population in this study is the food and beverages sub-sector companies listed on the IDX. The sample in this study was taken using purposive sampling method. The data sources in this study were obtained from the official website of the Indonesia Stock Exchange (IDX) or the website www.idx.co.id using documentation techniques. Data analysis in this study used multiple regression analysis. Based on the results of data analysis, it can be seen that profitability has no effect on CSR disclosure, leverage has a neat effect on CSR disclosure and company size has no effect on CSR disclosure in food and beverages sub-sector companies listed on IDX in 2018-2020. All independent variables together have a significant effect on CSR disclosure. Keywords: Disclosure of corporate social responsibility, profitability, leverage, company size
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Selama Covid-19 Pada Perusahaan Subsektor Transportasi Damayanti, Yunita; Kaharti, Eni
Jurnal Ekonomi dan Teknik Informatika Vol 12 No 2 (2024): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v12i2.284

Abstract

This study aims to analyze the financial performance in the period before covid-19 (2019) and during covid-19 (2021) in transportation subsector companies listed on the Indonesia Stock Exchange, by analyzing the financial performance one year before covid-19 and during covid-19. The method of determining the sample by Purposive Sampling technique obtained by 15 companies with the availability of a complete report. The analysis technique used in this study is the T-test (Paired Sample T-Test). Based on the results of the analysis, it was found that financial performance measured by five financial ratios, namely Current Ratio, Return on Assets, Total Asset Turnover, Dept to Equity Ratio, and Pershare earnings, was no different during covid-19 and during covid-19.
COMPARISON OF HIGHEST AND LOWEST ENVIRONMENTAL DISCLOSURE REPORTS BEFORE ANDDURING THE COVID-19 PANDEMIC (IN THE ANNUAL REPORT OF COMPANIES LISTED ON THE IDX) Kaharti, Eni
Jurnal Ekonomi dan Teknik Informatika (JNETI) Vol 11 No 1 (2023): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v11i1.220

Abstract

This study aims to compare environmental disclosures made by publicly traded companies in Indonesia before and during the covid 19 pandemic. The sample used was manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. The test equipment used was the Paired test sample. This research has never been carried out by previous researchers, in this study the focus is on manufacturing companies because this type of company contributes quite a lot to environmental waste. The benefit is to find out the distribution of differences in the conditions of environmental disclosure reports in Indonesia during the covid 19 pandemic. attention to the environment. The results of this study indicate that there are material differences in environmental disclosures before and during the Cofid period. However, the companies that gave the highest environmental disclosures at the time and before the pandemic were carried out by the same companies. The highest items in environmental disclosure are, greenhouse gas emissions, water treatment and water disposal Keywords: comparison, environmental disclosure, covid 19 pandemic
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Febrianti, Feni; Kaharti, Eni
Jurnal Ekonomi dan Teknik Informatika (JNETI) Vol 12 No 1 (2024): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v12i1.243

Abstract

This study aims to determine the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in food and beverages sub-sector companies listed on the IDX. Profitability is measured using ROA, leverage is measured by DER, company size is measured by SIZE, and CSR is measured by global reporting invinitive (GRI-G4) 91 points. The method used in this study is a quantitative method. The population in this study is the food and beverages sub-sector companies listed on the IDX. The sample in this study was taken using purposive sampling method. The data sources in this study were obtained from the official website of the Indonesia Stock Exchange (IDX) or the website www.idx.co.id using documentation techniques. Data analysis in this study used multiple regression analysis. Based on the results of data analysis, it can be seen that profitability has no effect on CSR disclosure, leverage has a neat effect on CSR disclosure and company size has no effect on CSR disclosure in food and beverages sub-sector companies listed on IDX in 2018-2020. All independent variables together have a significant effect on CSR disclosure. Keywords: Disclosure of corporate social responsibility, profitability, leverage, company size
Peran Akademisi dalam Pendampingan Proses Penyusunan Peraturan Desa Tentang Pelestarian Lingkungan Hidup di Desa Wilayah Kabupaten Kebumen Kaharti, Eni
JCSE: Journal of Community Service and Empowerment Vol. 3 No. 2 (2022): JCSE Oktober 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jcse.v3i2.89

Abstract

Abstract Village Regulations concerning Environmental Preservation are enacted with the aim of increasing public awareness and concern for protecting and preserving the environment from pollution and damage so that environmental sustainability is maintained. The purpose of assisting academics in the preparation of the Environmental Village Regulations is to explore environmental problems that exist in the villages of the Kebumen Regency area and help provide solutions/problems that allow them to be resolved by mutual deliberation. Its decisions can be obeyed and adhered to by the local community so that the objectives of drafting the Village Regulation are achieved properly.
Analisis Pengaruh Kinerja Keuangan Terhadap Keputusan Investasi Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Tekstil Dan Garmen Tahun 2019-2022 Fitari, Defia Wanda; Kaharti, Eni
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 1 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i1.321

Abstract

This study seeks to examine the relationship between financial performance and investment choices in textile and garment industries from 2019 to 2022, with a focus on excellent corporate governance as a moderating component. Secondary data is being used in this quantitative study. The sample for this study consists of 21 firms from the textile and apparel sector that were listed on the Indonesia Stock Exchange between 2019 and 2022. The data used for this research comes from their financial reports and annual reports. A total of 21 samples were collected via the use of purposive sampling in the sample selection process, namely 9 companies with a four year period. The analytical tools used are descriptive analysis methods, quantitative analysis, as well as tests for classical assumptions, hypothesis testing, reliability, validity, and coefficient of determination (R2). Findings show that investment choices are heavily impacted by financial success, and that excellent corporate governance has little moderating effect on this connection
Pengaruh Working Capital to Total Assets, Debt to Equity Ratio, Total Assets Turnover dan Operating Profit Margin Terhadap Pertumbuhan Laba Sugandi, Anton; Kaharti, Eni
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 5 No. 6 (2023): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v5i6.506

Abstract

The purpose of this study was to determine the effect of working capital-to-total assets, debt-to-equity ratio, total asset turnover, and operating profit margin on profit growth. The population used are mining companies listed in the Indonesia Stock Exchange 2017-2021 period which amounts as much 53 companies. The sampling technique used is purposive sampling and obtained by amount as much 37 companies multiplied by 5 years, so the total sample amount as much 185 companies. The analysis technique used is multiple linear regression analysis with SPSS Version 24. The hypothesis test uses the t-statistic level of significance of 5%. The result shows that: WCTA has a negative and significant effect on growth profit, so H1 is rejected and H0 is accepted. DER has a negative and significant effect on growth profit, so H2 is accepted and H0 is rejected. TATO and OPM have positive and significant effects on growth profit, so H3 and H4 are accepted and H0 is rejected. Based on the value adjusted R2, it shows that the contribution of variable WCTA, DER, TATO, and OPM can be explained by a growth profit is 0.604 or 60,4%. The remaining 0.396  or  39,6%  was caused by other variables which were not examined in this study.
Perbandingan Pengaruh Komite Audit terhadap CSR di Perusahaan Publik: (Studi Komparasi: Negara Indonesia dan Malaysia) Kaharti, Eni
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 2 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i2.165

Abstract

Penelitian ini bertujuan untuk membandingkan pengaruh komite audit terhadap CSR yang dilakukan oleh perusahaan public yang listing di bursa efek pada masa sebelum dan dalam masa pandemic cofid 19. Subsektor yang digunakan adalah bidang finance, makanan dan real estate. Data yang digunakan adalah data sekunder  tahun 2019 daan Tahun 2020. Yang diujikan adalah pengaruh audit komite terhadap CSR perbandingan pada dua Negara yaitu Indonesia dan Malaysia pada tahun 2019 dan tahun 2020. Jumlah Data yang digunakan Negara Indonesia  sector finance (198 perusahaan),makanan (46 perusahaan), dan property (92 perusahaan) jumlah total 336 perusahaan. Untuk Negara Malaysia sector finance (56 perusahaan),makanan (48 perusahaan), dan property 172 (perusahaan) jumlah total 276 perusahaan. Variabel X (Audit Komitee) Variabel Y (CSR), Variabel Kontrol yang digunakanan adalah profitabilitas dan likuiditas. Pada masa normal dan masa endemic  cofid 19 komite adutit di Negara Indonedia dan Malaysia sama sama berpengaruh positif dan signifikan terhadap CSR. Penelitian hanya dilakukan pada perusahaan tertentu ( finance, makanan dan property saja tidak dilakukan ke seluruh perusahaan yang terdapat di Bursa Efek baik Indonesia dan Malaysia.
Co-Authors Febrianti, Feni Fitari, Defia Wanda Ika Susilowati, Ika Sugandi, Anton Yunita Damayanti