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All Journal JASIEK (Jurnal Aplikasi Sains, Informasi, Elektronika dan Komputer) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ekonomi Journal of International Conference Proceedings Jurnal Pengabdian Siliwangi
Anggraini, Winda Ayu
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analysis of Company Performance in the Coal Subsector from the Sustainability Development Goals’s Perspective in Indonesia Anggraini, Winda Ayu; Pradani, Tiara; Nanda, Ulfa Luthfia
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2717

Abstract

Environmental issues have been under discussion for the last few years in various countries. The world, including Indonesia, has become more polluted and stakeholders are busy looking for solutions to maintain biodiversity. This research analyzes the performance of coal subsector companies listed on the Indonesian Stock Exchange from the perspective of sustainability development goals. The population in this study is 22 coal subsector companies, which the coal subsector is the largest mining sector in Indonesia and it contributes to several causes of environmental problems. The research method is carried out by scoring 17 indices of sustainability development goals. Data was taken from sustainability reports in the period 2021 and 2022. In-depth data analysis was carried out to correlate the score results with the indicators disclosed in the company's sustainability report. The results explain that the disclosure of sustainability reports containing 17 sustainability development goals indices has fluctuated in two periods between companies. A small number of companies still do not provide information regarding their sustainability programs and others do not fully disclose the 17 indices. The results of this research are expected to become a benchmark for stakeholders to evaluate mining sector companies in their sustainable environmental management attempts.
TANTANGAN DALAM PENGEMBANGAN UMKM DI TASIKMALAYA Anggraini, Winda Ayu; Rosidah, Euis
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.6047

Abstract

This study analyzes the business challenges of small, micro, and medium enterprises in Tasikmalaya. This study uses a case study method using triangulation at Sale Pusaka which produces banana sale products. Sale Pusaka is located in Cibanteng Village, Tasikmalaya and has been producing banana sale since 1979. The results of the study explain that Sale Pusaka faces business challenges in the form of a limited financing structure, management of marketing strategies that are not optimal, preparation of financial reports that are not adequate and the availability of quality human resources which is lacking. The solution that researchers can submit in facing these challenges is to open up additional opportunities by applying for credit, updating the quality of resources and adding workers for the business’s continuity. In addition, researchers suggest that Sale Pusaka remain focused and diligent in managing their business consistently and sustainably by producing daily, routine promotions and evaluations.
Pelatihan Penyusunan Laporan Keuangan BUMDES Berbasis SAK Entitas Privat (EP) di Desa Pusparahayu Tasikmalaya Andriani, Rd. Neneng Rina; Firmansyah, Irman; Anggraini, Winda Ayu; Putri, Pretisila Kartika; Kurniawati, Ane; Tirtana, Dodi
Jurnal Pengabdian Siliwangi Vol 10, No 2 (2024)
Publisher : LPPM Univeristas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jsppm.v10i2.12375

Abstract

Tujuan dan target khusus kegiatan pengabdian pada masyarakat pada skema Program Pemberdayaan Masyarakat Unggulan Program Studi (PPMUPS) ini diperuntukkan kepada BUMDES (PemDes) yang berlokasi di Desa Pusparahayu, Kecamatan Puspahiang Kabupaten Tasikmalaya. Pentingnya penyusunan pengelolaan keuangan yang baik bagi BUMDES adalah bentuk dari pertanggungjawaban pengelolaan keuangan yang diterima oleh BUMDES dari masyarakat dan dari pemerintah melalui berbagai bentuk dan program. Permasalahan yang diangkat sebagai kajian pengabdian ini adalah minimnya sumber daya manusia yang mampu mengelola dan mengadministrasikan keuangan BUMDES dengan tepat. Para pengelola keuangan BUMDES adalah para pegawai yang tidak mempunyai pengetahuan dan keahlian khusus terutama di bidang akuntansi keuangan dengan standar yang berlaku. Maka dari itu, dibutuhkan pelatihan khusus mengenai penyusunan laporan keuangan BUMDES agar data keuangan dapat disajikan dengan lengkap serta transparan. Kegiatan dilaksanakan dengan melakukan pelatihan penyusunan laporan keuangan BUMDES berbasis SAK Entitas Privat (EP) dengan bantuan aplikasi keuangan. Selama kegiatan pelatihan, mitra didampingi hingga dapat mempraktikan mandiri cara-cara sistematis menyusun laporan keuangan.
Analysis of Company Performance in the Coal Subsector from the Sustainability Development Goals’s Perspective in Indonesia Anggraini, Winda Ayu; Pradani, Tiara; Nanda, Ulfa Luthfia
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2717

Abstract

Environmental issues have been under discussion for the last few years in various countries. The world, including Indonesia, has become more polluted and stakeholders are busy looking for solutions to maintain biodiversity. This research analyzes the performance of coal subsector companies listed on the Indonesian Stock Exchange from the perspective of sustainability development goals. The population in this study is 22 coal subsector companies, which the coal subsector is the largest mining sector in Indonesia and it contributes to several causes of environmental problems. The research method is carried out by scoring 17 indices of sustainability development goals. Data was taken from sustainability reports in the period 2021 and 2022. In-depth data analysis was carried out to correlate the score results with the indicators disclosed in the company's sustainability report. The results explain that the disclosure of sustainability reports containing 17 sustainability development goals indices has fluctuated in two periods between companies. A small number of companies still do not provide information regarding their sustainability programs and others do not fully disclose the 17 indices. The results of this research are expected to become a benchmark for stakeholders to evaluate mining sector companies in their sustainable environmental management attempts.
Gender Equality And Bank Earning Management: Does Choosing Women Impact Increased Bank Income? Hidayat, Deny; Pradani, Tiara; Anggraini, Winda Ayu
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

This study investigates the relationship between gender diversity in leadership and income diversification within the Indonesian banking sector, with earnings management as a moderating factor. Focusing on banks listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, the research evaluates how board diversity—specifically gender, age, educational background, and financial expertise—affects income diversification, as measured by the Herfindahl-Hirschman Index (HHI). Gender diversity is posited to influence income stability positively, as female leaders often contribute to more ethical and conservative financial decisions, which may stabilize income sources. Hierarchical regression analysis, moderated by earnings management variables, was employed to test these relationships. Results indicate that gender diversity is significantly associated with income concentration, while the impact of age, education, and financial expertise diversity on income diversification is not statistically significant. Earnings management moderates the relationship between financial expertise and income diversification, suggesting a conditional effect where high earnings management strengthens the income concentration associated with financial expertise. These findings contribute to the ongoing discourse on ethical leadership, financial stability, and gender diversity in banking governance.
Pengukuran Skala Prioritas Data Logistik Bencana dengan K-Means Cluster dan Skyline Query Purwayoga, Vega; Lukmana, Hen Hen; Anggraini, Winda Ayu
JASIEK (Jurnal Aplikasi Sains, Informasi, Elektronika dan Komputer) Vol. 6 No. 2 (2024): Desember 2024
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jasiek.v7i2.14067

Abstract

Analisis data logistik diperlukan untuk manajemen barang logistik secara efisin. Penelitian ini bertujuan untuk menerapakan algoritma clustering yaitu K-Means untuk mengelompokkan data logistik dengan memperhatikan aspek temporal. Penelitian ini tidak hanya mengelompokkan barang logistik, namun juga merekomendasikan waktu yang tempat untuk menyediakan barang. Data yang digunakan yaitu data barang logistik BPBD Kabupaten Purbalingga tahun 2020. Algoritma K-Means digunakan untuk mengelompokkan barang logistik pada setiap bulan yang berada terdapat pada tahun 2020. Rata-rata kualitas cluster yang dihasilkan K-Means setiap bulannya adalah 95.5 %. Tren setiap bulan hasil pengelompokkan K-Means dianalisis lebih lanjut untuk merekomendasikan waktu yang tepat untuk menambah stok barang logistik di BPBD.  Proses rekomendasi dibantu dengan algoritma skyline query dengan memanfaatkan suatu preferensi. Preferensi yang digunakan yaitu mencari bulan yang memiliki stok minimum, dan pengeluaran minimum. Bulan yang direkomendasikan untuk pengadaan barang yang termasuk ke dalam cluster C3 terdapat lima 5 bulan, sedangkan C2 sebanyak sepuluh bulan.
Co-Authors Andriani, Rd. Neneng Rina Deny Hidayat Dodi Tirtana Irman Firmansyah Kurniawati, Ane Lukmana, Hen Hen Nanda, Ulfa Luthfia Purwayoga, Vega Putri, Pretisila Kartika Rosidah, Euis Tiara Pradani