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ANALISIS PENGUNGKAPAN CSR BERDASARKAN TEORI LEGITIMASI DALAM LAPORAN KEBERLANJUTAN PT SEMEN INDONESIA Dina Niatulmutmainah; Ajeng Tita Nawangsari
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.802

Abstract

The issue of Corporate Social Responsibility (CSR) has become a global concern because it impacts not only economic aspects, but also social and environmental aspects. This study aims to analyze CSR disclosure in PT Semen Indonesia (Persero) Tbk's 2024 Sustainability Report from the perspective of legitimacy theory. The method used is a descriptive, qualitative approach through document study and content analysis. The results show that the company's CSR disclosure is structured around four pillars: social, economic, environmental, and legal and governance, reflecting the company's efforts to build and maintain legitimacy before stakeholders. Despite fluctuations in CSR fund allocation, program implementation remains sustained. This study recommends that the company continue to improve the quality of its disclosures and strengthen its engagement with stakeholders.Isu tanggung jawab sosial perusahaan (CSR) menjadi perhatian global karena berdampak tidak hanya pada aspek ekonomi, tetapi juga sosial dan lingkungan. Penelitian ini bertujuan menganalisis pengungkapan CSR PT Semen Indonesia (Persero) Tbk dalam Laporan Keberlanjutan 2024 berdasarkan perspektif teori legitimasi. Metode yang digunakan adalah deskriptif kualitatif melalui studi dokumen dan analisis isi. Hasil penelitian menunjukkan bahwa pengungkapan CSR perusahaan terstruktur dalam empat pilar yaitu sosial, ekonomi, lingkungan, serta hukum dan tata kelola, yang mencerminkan upaya perusahaan dalam membangun dan mempertahankan legitimasi di hadapan pemangku kepentingan. Meskipun terdapat fluktuasi dalam alokasi dana CSR, implementasi program menunjukkan komitmen berkelanjutan. Studi ini merekomendasikan agar perusahaan terus meningkatkan kualitas pengungkapan dan memperkuat keterlibatan dengan pemangku kepentingan.
Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia Nawangsari, Ajeng Tita; Junjunan, Mochammad Ilyas; Buchori, Imam
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.178 KB) | DOI: 10.20961/jab.v21i2.685

Abstract

This study aims to look at the differences and patterns of CSR disclosure before and during the COVID-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there were significant differences in CSR disclosure before and during the COVID-19 pandemic. CSR disclosure during the COVID-19 pandemic has decreased compared to CSR disclosure before the COVID-19 pandemic. However, economic performance indicator have actually increased. This pattern is in line with the stakeholder theory which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors. This indicates that the company prioritizes the going concern perception by giving signals to investors and creditors through the disclosure of economic performance which is expected to strengthen positive sentiment from investors and creditors even though the company is in times of uncertainty due to the COVID-19 pandemic. Penelitian ini bertujuan untuk melihat perbedaan dan pola pengungkapan CSR sebelum dan selama masa pandemi COVID-19. Sampel pada penelitian ini terdiri dari 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa ada perbedaan yang signifikan pengungkapan CSR sebelum dan selama pandemi COVID-19. Pengungkapan CSR selama pandemi COVID-19mengalami penurunan dibandingkan dengan pengungkapan CSR sebelum pandemi COVID-19. Walaupun demikian, indikator kinerja ekonomi justru mengalami kenaikan. Pola yang demikian, sejalan dengan teori stakeholders yang diajukan dalam penelitian ini. Teori stakeholders menyatakan bahwa pada masa ketidakpastian seperti krisis ekonomi dan keuangan, perusahaan cenderung memfokuskan diri terhadap pemenuhan kepentingan stakeholders definitifnya yang dalam hal ini adalah investor dan kreditor. Hal tersebut mengindikasikan bahwa perusahaan lebih mengutamakan persepsi going concern dengan memberikan sinyal kepada investor dan kreditor melalui  keterbukaan informasi kinerja ekonomi yang diharapkan bisa memperkuat sentimen positif dari investor dan kreditor walaupun perusahaan sedang ada di masa-masa ketidakpastian karena pandemi COVID-19.
PEMANFAATAN KONSEP DAN ASUMSI DASAR SEPARATE BUSINESS ENTITY PADA CV XYZ Nurul Hadi Jayanti; Ajeng Tita Nawangsari
Jurnal Ekbis (Ekonomi & Bisnis) Vol. 13 No. 2 (2025): Desember 2025
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/ekbis.v13i2.2304

Abstract

Penelitian ini menganalisis penerapan konsep Separate Business Entity pada CV XYZ, perusahaan dagang sepeda yang menghadapi masalah pencampuran dana pribadi pemilik dengan kas operasional. Permasalahan tersebut menyebabkan laporan keuangan tidak relevan, tidak andal, serta menimbulkan distorsi dalam penyajian laba rugi dan posisi keuangan. Penelitian ini menggunakan metode kualitatif studi kasus dengan wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa setelah pemisahan rekening pribadi dan perusahaan serta pencatatan transaksi sebagai prive atau tambahan modal, laporan keuangan menjadi lebih akurat dan dapat dipertanggungjawabkan. Penerapan prinsip ini tidak hanya meningkatkan kualitas pelaporan keuangan, tetapi juga memperkuat akuntabilitas, transparansi, kepatuhan perpajakan, serta kredibilitas usaha. Dengan demikian, Separate Business Entity berperan penting dalam menjaga keberlangsungan usaha kecil menengah di Indonesia. Kata kunci: Separate Business Entity, laporan keuangan, UMKM, akuntansi
Faktor Penentu Pemahaman Mahasiswa Akuntansi Era COVID-19 (Studi Empiris Mahasiswa Akuntansi di Jawa Timur) Tita Nawangsari, Ajeng
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6 Nomor 2 Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.314

Abstract

This study aims to provide empirical evidence regarding the factors that affect student’s understanding in accounting during Covid 19 pandemic in East Java. There are there variables tested which are learning from home that represent the attitude and behavior of accounting students, the avalilability of IT and students understanding regarding the accounting knowledge. This study is a quantitative method to empirically tested those factors. Sampling method was carried out using a proportional random sampling technique and data was collected using a survey method through an online questionnaire. The results showed that the learning from home variable and the availability of IT had a significant positive effect on students' accounting understanding.
Praktik Akuntansi Sederhana Peternak Cacing : Sebuah Studi Fenomenologi di Desa Cabean Kabupaten Madiun Provinsi Jawa Timur Nawangsari, Ajeng Tita; Cahyanti, Kharisma Galuh; Junjunan, Mochammad Ilyas
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.856

Abstract

This study aims to answer the question of how simple accounting practices for worm farmers are based on the meaning of accounting for worm farmers. The research method used in this research is multiparadigm research with interpretive as the paradigm. The analysis tool uses transcendental phenomenology with data collection through interviews, observation and documentation. Then the data were analyzed using a set of transcendental phenomenological methods. Among others, analyzing noema, epoche, noesis, intentional analysis, eidetic reduction and finally discussing the results of the interview data. The results of this study are the accounting practices of worm breeders based on the meaning of accounting understood by the informants. The result of this interpretation is "a practice of managing finances by memory or simple recording". Accounting is interpreted as such in accordance with the experience and awareness of worm breeders in running their business. Such meaning outputs to the accounting practices carried out by each informant. The practice referred to here is the practice of recording, measuring costs and also determining profits.
Persepsi dan Praktik Pengelolaan Keuangan UMKM di Surabaya pada Era Transformasi Digital Halimahtus Aprilia Mahasa; Ajeng Tita Nawangsari
JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial dan Pendidikan Vol. 6 No. 5 (2025): Jurnal Syntax Imperatif: Jurnal Ilmu Sosial dan Pendidikan
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/syntaximperatif.v6i5.843

Abstract

Penelitian ini bertujuan menganalisis persepsi pelaku UMKM di Surabaya terhadap digitalisasi keuangan serta mengidentifikasi praktik pengelolaan keuangan digital yang berkembang pada era transformasi digital. Dengan menggunakan metode studi literatur terhadap 23 artikel empiris dan konseptual terbitan 2015–2025, penelitian ini menelaah kecenderungan persepsi, praktik aktual, serta faktor determinan adopsi digitalisasi keuangan UMKM. Hasil penelitian menunjukkan bahwa persepsi UMKM bersifat dualistik: sebagian pelaku usaha menilai teknologi keuangan digital meningkatkan efisiensi, transparansi, dan akses pasar, sementara sebagian lain masih ragu akibat rendahnya literasi keuangan, keterbatasan infrastruktur, dan kekhawatiran keamanan data. Dalam praktik, penggunaan QRIS, e-wallet, dan aplikasi akuntansi mulai meningkat namun belum merata, karena dipengaruhi kemampuan digital dan biaya adopsi. Kontribusi utama penelitian ini adalah memetakan secara sistematis hubungan antara persepsi, praktik, dan faktor penentu adopsi digitalisasi keuangan, sekaligus menunjukkan bahwa keberhasilan transformasi digital UMKM bergantung pada sinergi antara literasi keuangan, dukungan ekosistem, dan kesiapan teknologi. Temuan ini memberikan arah strategis bagi pemerintah daerah dan lembaga pendukung untuk merancang intervensi digital yang lebih inklusif dan tepat sasaran.
Pemanfaatan Minyak Jelantah Menjadi Produk Lilin sebagai Implementasi Tanggung Jawab Sosial dan Lingkungan agustina dwi wulandari; afrinda rahma aulia; titanur istiqomah; ajeng tita nawangsari
WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Wijayakusuma Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63859/wikuacitya.v5i1.456

Abstract

Pengelolaan minyak jelantah masih menjadi tantangan di Indonesia karena pembuangan yang tidak tepat dapat mencemari tanah dan air. Pemanfaatan minyak jelantah menjadi lilin merupakan strategi pengabdian masyarakat yang penting untuk meningkatkan kesadaran lingkungan sekaligus memberikan nilai ekonomi bagi sampah rumah tangga. Kegiatan ini dilaksanakan di Desa Masangan Kulon, Kecamatan Sukodono, Kabupaten Sidoarjo, dengan sasaran para ibu rumah tangga. Pendekatan yang digunakan adalah pendekatan partisipatif yang mencakup sosialisasi dan diskusi bersama, serta pelatihan teknis pembuatan lilin. Evaluasi dilakukan melalui observasi partisipan dan diskusi kelompok untuk menilai keterampilan dan pemahaman peserta. Hasil menunjukkan bahwa peserta mampu mengikuti semua tahapan pembuatan lilin, mulai dari cara menjernihkan minyak hingga pencetakan produk akhir kegiatan ini berhasil meningkatkan kesadaran lingkungan, mengubah persepsi limbah menjadi material yang bernilai. Dengan adanya kegiatan ini diharapkan tidak hanya menciptakan lingkungan yang lebih bersih, tetapi juga meningkatkan kualitas hidup masyarakat, sekaligus mendukung pencapaian Sustainable Development Goals (SDGs) khususnya target konsumsi dan produksi yang bertanggung jawab (SDG 12).
Pengaruh Kepemilikan Publik, NPM, Solvabilitas, Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di BEI Novia Ardiana; Ajeng Tita Nawangsari
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1281

Abstract

The principal emphasis of this study lies in evaluating the influence exerted by Public Ownership, Net Profit Margin (NPM), Solvency, and the contribution of organizational magnitude to CSR disclosure practices. Quantitative data were acquired in this study by means of analyzing existing documents. The research population includes 70 business entities listed on the Indonesia Stock Exchange during the period of 2023-2024, with a total of 25 business entities used as samples through purposive sampling. The study utilized secondary data obtained from the official Indonesia Stock Exchange portal (www.idx.co.id) as well as the portals of each business entity. The influence between variables was assessed through multiple linear regression data analysis. The research findings indicate that the variables of public ownership level and company size show a significant impact with a positive relationship direction on the extent of CSR reporting practices. On the contrary, the Net Profit Margin (NPM) and solvency level variables have been proven not to show a significant impact on CSR practice reporting.
Strategi Pengelolaan Persediaan Barang Jadi untuk Meningkatkan Efisiensi Distribusi PT Integriya Dekorindo Putri Najwa Minadhifah; Ajeng Tita Nawangsari
Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi Vol. 3 No. 2 (2025): Desember, Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/manivest.v3i2.162

Abstract

Finished goods inventory management plays a vital role in maintaining production continuity, ensuring customer satisfaction, and supporting overall operational efficiency. PT Integriya Dekorindo, a company engaged in the furniture manufacturing industry, continues to face challenges in aligning production output with fluctuating market demand, minimizing warehouse costs, and ensuring on-time delivery to customers. This study aims to analyze the company’s finished goods inventory management strategies, identify the key obstacles encountered, and provide practical recommendations to enhance distribution effectiveness. Using a qualitative case study approach, data were collected through field observations, document analysis, and the author’s direct practical experience within the company. The findings reveal that the integration of an ERP (SAP) system, demand-driven production planning, and digital-based distribution tracking significantly improve data accuracy, streamline operations, and enable data-driven decision-making. However, persistent issues such as inconsistencies between physical and digital inventory records, risks of overstocking or understocking, and delivery delays still hinder optimal performance. Therefore, adopting an adaptive and collaborative inventory management model supported by digital transformation and continuous monitoring is essential to achieve distribution efficiency and maintain the company’s competitive advantage in the global furniture market.
Keberagaman Dewan Direksi dan Kinerja Keuangan: Bukti dari Sektor Manufaktur Indonesia Muharrom Firmansyah; Ajeng Tita Nawangsari; Bima Rafly Fachrezzi
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10834

Abstract

Financial performance is a crucial topic in research as it serves as a key indicator for investors, creditors, and internal corporate stakeholders. By evaluating financial performance, investors and creditors can assess risks, while management can utilize the insights to refine corporate strategies and policies. This study aims to analyze the influence of board diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample consists of 116 companies, selected using the purposive sampling method. Panel data is analyzed using Eviews 12 software and multiple regression analysis, complemented by the Chow and Hausman specification tests. The findings indicate that gender diversity has a significant influence on financial performance, whereas age diversity, nationality diversity, and educational diversity do not exhibit a significant effect. This study provides recommendations for corporate management to pay greater attention to board composition, particularly regarding gender diversity, given its positive and significant impact on financial performance. Management is encouraged to foster an inclusive work environment and ensure equal opportunities for all board members in strategic decision-making processes. Furthermore, companies are advised to enhance transparency in financial performance reporting to build investor and stakeholder trust. By implementing sound corporate governance policies and optimizing board diversity, firms can enhance their competitiveness and long-term business sustainability.
Co-Authors Abdurrohman, Adi Achmad Room Fitrianto Ade Irma Suryani Lating afrinda rahma aulia agustin, riska agustina dwi wulandari Ahmat Hoirol Anam Amala, Sabitha Aksanu Amalya Ahmad, Dwi Rezky Ana Toni Roby Candra Yudha Anas Tasya Angely Fidausya Anas Tasya Angely Fidausya Anggun Salsabila Ani Umaturrokhima Annisa Putri Nur Maharani Aqilah Nahda Dzakira Aripratiwi, Ratna Anggraini Arista, Setia Rini Aristantia, Selvia Eka Arta Agustin Melania Bima Rafly Fachrezzi Bima Rafly Fachrezzi Buchori, Imam Bugis Setiawan Cahyanti, Kharisma Galuh Chofifah Ayu Widya Ningrum Dewi, Karisma Dina Niatulmutmainah Dini Khoirani Dwi Rezky Amalya Ahmad Dwi Yandari, Aprilya Echa Nur Apriska Sury Eva Lailatul Fitriyah Eva Wany Fadlil Abdani Firdaus, Roykhana Firly Husniyatul 'Adawiyah Gibbons, Nadine Elizabeth Halimahtus Aprilia Mahasa Hamdani, Azzra Faqih Ihda Izzatul Alfaini Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Kamiline Mahaballah Uzla Kamiline Mahaballah Uzla Kharisma Galuh Cahyanti Khofifah Amelia Putri Khudzaifah, Adelia Kusumawati, Muhammad Dhoifulloh Lu'lu'atul Maknunah M. Farhan Abid Pratama Masruroh, Auliyatul Mazidatul Faizzah Merine Mistin Fatmawati Moch Adrian Maulana Mochammad Ilyas Junjunan Muchammad Saifuddin Muharrom Firmansyah Mulyani Rahman Soulisa Nadila Lazulfa Rohman Nafiisah, Ari Santi Nasywa Roudhotul Firdaus Natasya, Syafiqah Fitri Natul Maisaroh Nor Aisah, Siti Novia Ardiana Novia Ardiana Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hadi Jayanti Nurul Hasanah M Zach Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pujiati, Eni Pupsitsari, Emilia Putikadyanto, Agus Purnomo Ahmad Putri Najwa Minadhifah Putri, Ega Novita Setianing Rahayu, Dian Kharisma Putri Rahma Ningrum Ramadhani, Eka Nur Wahyu Safitri Riska Agustin Setia Rini Arista Shima Qurrota A’yunin Syah Strivany, Anastasya Rizki Sulistyawan, Fajar Susanto, Febry Fabian Syarifka Satya Putri Zaen Syayyidah Azzahra Syifa, Naila Hidayatus titanur istiqomah Wardhana, Hilmi Abiyya Labiib Widad, Naswa Faqrizah Al Yudhanti, Ashari Lintang Yulianti, Defita Zakiyatul Fakhiroh Zalfa Iklil Farida