Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal REP (Riset Ekonomi Pembangunan)
Susilo, Ghina Fitri Ariesta
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator Pramudyastuti, Octavia Lhaksmi; Rani, Utpala; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.32335

Abstract

Acts of fraud and corruption are still the main problems in Indonesia. This country needs a new method, namely a whistleblowing system or a violation reporting system as an early detection that minimizes fraud. This study aims to investigate the moderating effect of auditor independence on the relationship of whistleblowing systems and fraud. Data was collected employing surveys and interviews with auditors and Supervisors for the Implementation of Government Affairs in the Regions (P2UPD) at the Provincial Inspectorate X. Data analysis was carried out using moderated regression analysis (MRA) and the test results indicated that there was anecdotal evidence that auditor independence weakens the effect whistleblowing system implementation on the intensity of fraud that can be found by the auditor. This indicates that auditors who have high independence tend to ignore the existence of the whistleblowing system to find fraudulent acts.
Pendampingan Penyusunan Laporan Keuangan BUMDes Manunggal Dadi Mulyo, Desa Kwadungan Gunung, Kecamatan Kledung, Kabupaten Temanggung: Assistance in the Preparation of Financial Reports for BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, Kledung District, Temanggung Regency Rokhaniyah, Siti; Manurung, Herlina; Khotijah, Siti Afidatul; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta; Mabruri, Muhammad; Kurniawan, Ferdi Rahmat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10437

Abstract

The Manunggal Dadi Mulyo Village-Owned Enterprise (BUMDes) in Kwadungan Gunung Village, Kledung District, Temanggung Regency, has been operating for six years. BUMDes plays a strategic role in rural economic development through its various business units. One of the main obstacles faced is the lack of understanding and skills of managers in preparing financial reports based on Financial Accounting Standards (FAS). Transparency and accountability in village fund management are becoming increasingly important to increase public trust, access to funding, and support business aspirations. Therefore, this mentoring is necessary to help BUMDes establish a more organized and systematic recording system that complies with applicable accounting standards. This program aims to increase the understanding of BUMDes managers about the importance of accurate and transparent financial reports. This activity was carried out in stages: problem identification, training and workshops, practice and mentoring, and monitoring and evaluation. This activity was effective in providing participants with an understanding of the concept of BUMDes financial reporting. This is evident in the significant increase in post-test scores. This activity is expected to enhance the quality of BUMDes' financial management and reporting, promoting transparency and accountability, while encouraging the development of professional, sustainable BUMDes, and contributing to the welfare of village communities.
FINANCIAL DISTRESS: CONSUMER CYCLICALS SECTOR COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Oktavia , Indri; Nurhadianto, Toni; Susilo, Ghina Fitri Ariesta
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 8 No. 2 (2023): Oktober 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v8i2.1039

Abstract

This research aimed to prove empirically the effect of risk management disclosure and debt policy on financial distress. The data used in this research was secondary data obtained from company annual reports. The technique of the sample selection used was purposive sampling method resulting a total of 61 sample data on consumer cyclicals sector companies listed in the Indonesia Stock Exchange (IDX) for the period 2019-2021. The method used was logistic regression with SPSS version 25 as the data analysis tool. The results of this research proved that the debt policy variable has a significant positive effect on financial distress, while the risk management disclosure variable has no effect on financial distress.
Transformation of Waste Banks: Realizing a Community- Based Circular Economy in Kwadungan Gunung Village,Kledung District,Temanggung Regency Manurung, Herlina; Rokhaniyah, Siti; Khotijah, Siti Afidatul; Susilo, Ghina Fitri Ariesta; Khabibah, Nibras Anny; Febriyanti, Siti; Setyaningsih, Ratna
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10618

Abstract

Waste management issues in Kwadungan Gunung Village, Kledung District, Temanggung Regency, present significant challenges to achieving environmental sustainability and community economic resilience. The increasing volume of household and agricultural waste, limited public awareness of circular economy principles, and suboptimal management of the existing waste bank constitute the core problems in this community. This study aims to optimize the role of the waste bank as a center for education, innovation, and community-based economic empowerment. The implemented methods include socialization and education on circular economy practices, training in waste utilization, and assistance for micro, small, and medium enterprises (MSMEs) in transforming waste into economically valuable products. The strategies involve developing a more structured operational system for the waste bank, providing community incentives, and fostering cross-sector collaboration with local stakeholders. The primary outputs of this program include publication of a scientific article in a nationally indexed (SINTA) journal, activity posters illustrating the workflow and program impact, implementation documentation, and copyright registration for the training module and waste bank management system. The outcomes are expected to position Kwadungan Gunung Village as a model of sustainable rural development, effectively implementing circular economy principles through the optimization of a community-based waste bank.
Audit of sustainability report and sustainable finance: An agriculture case in the Indonesian Stock Exchange Suryatimur, Kartika Pradana; Nurcahya, Yulida Army; Simamora, Alex Johanes; Susilo, Ghina Fitri Ariesta; Muqorobin, Masculine Muhammad; Utami, Martiana Riawati; Dewantara, Ghiyats Furqan
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26596

Abstract

Research aims: This research aims to examine the effect of the audit of sustainability reports on sustainable finance in agriculture companies.Design/Methodology/Approach: This research used 13 agriculture companies listed on the Indonesian Stock Exchange from 2021-2023 as the sample. While the sustainability report audit was measured by a dummy variable, sustainable finance was measured by scoring elements of growth, bankruptcy profile, risk profile, and value creation. Data analysis employed multiple regression.Research findings: Based on data analysis, an audit of sustainability reports improves sustainable finance. The presence of an independent audit functions as a quality certification, increasing the perceived legitimacy and trustworthiness of sustainability disclosures. This can enhance stakeholders' confidence in the firm's governance, risk management, and ethical commitment—factors increasingly linked to financial sustainability (e.g., access to capital, lower cost of financing, and long-term investor trust). Theoretical contribution/Originality: First, this research contributes to the literature by extending the signaling theory framework to the context of sustainability report audits and sustainable finance. Second, the study provides new evidence on the relationship between sustainability report audits and sustainable financial performance. Third, the research introduces a novel perspective in terms of sample selection, focusing on agricultural companies. Fourth, this study provides a comprehensive overview of integrating key regulatory frameworks, namely Regulation of Indonesian Financial Services Authority No. 51/POJK.03/2017, Circular Letter of Indonesian Financial Services Authority No. 16 /SEOJK.04/2021, and Indonesian Law No. 2 of 2019.
Co-Authors Alex Johanes Simamora Dewantara, Ghiyats Furqan Febriyanti, Siti Kurniawan, Ferdi Rahmat Mabruri, Muhammad Manurung, Herlina Muqorobin, Masculine Muhammad Nibras Anny Khabibah Nugraheni, Agustina Prativi Nurhadianto, Toni Oktavia , Indri Pramudyastuti, Octavia Lhaksmi Puspanugroho, Erika Nofarisa RATNA SETYANINGSIH Saputra, Didi Permadi Adi Siti Afidatul Khotijah, Siti Afidatul Siti Rokhaniyah Suryatimur, Kartika Pradana Utami, Martiana Riawati Utpala Rani Yulida Army Nurcahya