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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Adi Widya : Jurnal Pengabdian Masyarakat Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Accounting Research, Organization and Economics (JAROE) JIFA (Journal of Islamic Finance and Accounting)
Kurniawati, Estetika Mutiaranisa
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Humanities Economics, Econometrics & Finance Social Sciences Other

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PENERAPAN DESAIN KAOS UNTUK MENUNJANG PARIWISATA DI CV MERCHINDO SERENGAN SURAKARTA Kurniadi, Edi; Margana, Margana; Supriyadi, Slamet; Kurniawati, Estetika Mutiaranisa
ADI WIDYA : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2021): ADIWIDYA
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v5i1.4448

Abstract

Surakarta is one of the cities in Central Java which is known as the city of batik and a tourist destination area which is supported by tourist attractions in the form of various historical sites that have integrated with the culture of the local community. The arrival of tourists to various tourist destinations in Surakarta in addition to enjoying existing tourist objects is also to get souvenirs that have local uniqueness. Apart from hunting batik for souvenirs, many also hunt for distinctive T-shirts, especially for young tourists, because they are inspired like traveling to Bali and Jogja. To provide a new alternative in the form of t-shirts with designs that have local uniqueness, it is planned to partner with CV. Asta Saka Semesta which produces t-shirts, convection, and merchandising. Service methods in the form of training and assistance in making innovative designs for tourist souvenirs; lectures to increase knowledge about survival strategies in business; expansion of marketing through participation in exhibitions; documentation of product samples and procurement of shelves for product documentation that has been produced. The results are 5 innovative designs, namely the design of a tourist attraction patterned t-shirt combined with classic batik motifs, as well as the production process for tourist souvenirs, 2 t-shirt designers have increased their knowledge and skills in making designs to meet the needs of tourists.
CSR reporting levels and financial quality: comparative analysis in indonesian sharia and conventional banking Nurrahmawati, An; Rahmawati, Wulan; Perwitasari, Dian; Kurniawati, Estetika Mutiaranisa
FORUM EKONOMI Vol 23, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i2.9462

Abstract

The variables tested and analyzed in this study are social responsibility disclosure, earnings quality, profitability, leverage, loss occurrence, and banking characteristics in Indonesia. More specifically, this study compares these variables to Islamic banks and conventional banks. This is done to reveal some various significant effects of religiosity norms that exist in the sharia principles of Islamic banking and do not exist in conventional banking. Measurement of the level of CSR disclosure is carried out using a dichotomous content analysis procedure which is prepared based on the GRI G4 standard. The finding show that conventional bank in Indonesia has a higher level of CSR disclosure than the islamic bank, but its not significantly different from the statistic test. Further descriptive analysis regarding the different characteristics of these two entities have been done to find the reasons for this finding. Subsequent findings show that the significant age gap of these banks affects the stability of the bank and their level of management ability. The characteristic of the conventional banks are older in age, larger in asset size, and their awareness of using better quality auditors are better. Even so, Islamic banks have a better level of earnings quality, lower losses, and a lower level of leverage.
Peningkatkan Literasi Keuangan dan Transparansi Yayasan melalui Sistem Informasi Terintegrasi KURNIAWATI, ESTETIKA MUTIARANISA; Sangka, Khresna Bayu; Chayati, Nur; Rizki , Saktiana
Adi Widya : Jurnal Pengabdian Masyarakat Vol 8 No 2 (2024): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v8i2.10964

Abstract

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations. Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service
THE ROLE OF RISK MONITORING COMMITTEE IN ENHANCING CORPORATE RISK DISCLOSURE Multazam, Ahmad; Kurniawati, Estetika Mutiaranisa; Hasim
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.712

Abstract

Banking companies face challenges in the transparency of financial risk disclosures, which affects investor confidence and the stability of the banking sector. Effective governance mechanisms are required to enhance accountability and risk mitigation. This research examines and provides empirical evidence on risk monitoring committee characteristics and risk disclosure. The sample is selected through purposive sampling on the banking sector detailed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, yielding 205 observations from 44 companies. The research utilizes secondary data sourced from social media platforms, annual reports, and corporate websites. The data analysis employs multiple linear regression. This research found that gender diversity and the frequency of committee meetings positively influence risk disclosure. Meanwhile, the independent committee and the committee qualifications do not significantly affect risk disclosure. These findings provide a basis for improving corporate governance in Indonesian banks especially risk monitoring committees.
ESG Practices and Financial Performance: A Study of Non-Financial Companies in Indonesia Asih, Legenda Telaga; Kurniawati, Estetika Mutiaranisa
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.39827

Abstract

Objective This study aims to analyze the impact of Environmental, Social, and Governance (ESG) scores on performance of non-financial sector companies listed on the Indonesia Stock Exchange.Design/Methodology The study procedures were carried out using multiple linear regression analysis to examine the impact of ESG scores and each of its pillars on performance. The sample population comprised 60 non-financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. Bloomberg's ESG scores and annual reports served as data sources for measuring the study variables.Results The results showed that environmental, social, and aggregate ESG scores had a positive impact on performance. High scores in each pillar showed companies commitment and responsibility beyond financial aspects. However, governance scores showed no significant influence on performance.Research limitations/implications The research is limited by a restricted study period, which subsequently impacts the quantity of firm-year observations available for analysis. This limitation may affect the thoroughness of the results, since an extended time frame could yield a more substantial dataset, providing enhanced insights into patterns and changes throughout various times.Novelty/Originality This research used Bloomberg ESG score in which every data point is weighted in terms of importance and tailored to different industry sectors. Moreover, the use of the Piotroski F-Score for measuring performance enhanced the comprehensiveness of the measurement methods.
Military Backgrounds in Shaping Earnings Management: Insights from the Board of Commissioners and Directors Irianto, Agung; Kurniawati, Estetika Mutiaranisa
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14028

Abstract

This study aims to determine the effect of the military background of the board of commissioners and directors on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research uses a quantitative approach, utilizing secondary data obtained from annual reports published on the Indonesia Stock Exchange and on the official websites of each company. Using panel data regression analysis, the findings indicate that companies with a board of commissioners and a military background negatively affect earnings management. Meanwhile, directors with military experience do not affect earnings management. This study utilizes the military background variable of the company's top management, which is still rarely used in earnings management research, particularly in Indonesia. This research contributes as a guideline for company stakeholders, especially investors, regarding the potential risks and benefits associated with earnings management in companies with a board of commissioners and directors with military backgrounds.
Unlocking Firm Value through Green Accounting: Insights from the Energy Industry Mawarni, Alberti Listia Tri; Kurniawati, Estetika Mutiaranisa; Widjajanto , Anis
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.10087

Abstract

This study aims to assess the impact of green accounting on the firm value of energy sector companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative methodology utilizing purposive sampling. The research focuses on companies engaged in the Environmental Performance Rating Program (PROPER). The data sample comprises 28 companies from the energy sector spanning the years 2018 to 2022. The independent variable in this study is green accounting, assessed through environmental cost, environmental disclosure, environmental performance, and environmental committee. The dependent variable is the firm's value as indicated by Tobin's Q formula. This study employs multiple linear regression analysis utilizing the SPSS Statistics 26 software. This study's findings demonstrate that environmental costs and scores do not influence firm value. Nonetheless, environmental performance and the environmental committee positively impact firm value. We expect this research to illuminate the importance and effectiveness of green accounting in sustainability reports, allowing companies to improve their social and environmental accountability through the adoption of environmental management programs.
Co-Authors Ahmad Multazam, Ahmad Asih, Legenda Telaga Dian Perwitasari Edi Kurniadi Hasim Irianto, Agung Khresna Bayu Sangka, Khresna Bayu Mawarni, Alberti Listia Tri Nur Chayati Nurrahmawati, An Rahmawati, Wulan Rizki , Saktiana Slamet Supriyadi Widjajanto , Anis