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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal SOLMA Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) SULUH: Jurnal Abdimas Jurnal Wacana Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pengabdian Harapan Ibu (JPHI) Jurnal Ekonomi Dan Bisnis Bisman (Bisnis dan Manajemen): The Journal of Business and Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Pena : Jurnal Ilmu Pengetahuan dan Teknologi DEDIKASI PKM Jurnal Litbang Kota Pekalongan Jurnal Akuntansi dan Keuangan PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bangsa Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Pengabdian Harapan Ibu (JPHI) JURNAL KARYA ILMIAH MULTIDISIPLIN JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Jurnal Akuntansi ABDIMAS NUSANTARA
Arum Ardianingsih
Fakultas Ekonomi Dan Bisnis, Universitas Pekalongan, Pekalongan, Jawa Tengah
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Literasi Akuntansi Untuk Pengelolaan Keuangan Bagi Pelaku UMKM Produk “Tempe” Arum Ardianingsih; Mella Mardayanti
JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Vol 2 No 1 (2023): April 2023
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

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Abstract

Literasi akuntansi dibutuhkan oleh pelaku UMKM untuk mendukung pengelolaan keuangan usaha dan pada akhirnya memperoleh keunggulan daya saing. Literasi akuntansi dilakukan di Desa Kutoharjo, Pekalongan untuk para pelaku UMKM produk “tempe”. Literasi akuntansi dilengkapi dengan simulasi penyusunan laporan keuangan dan pemahaman atas siklus akuntansi UMKM. Hasil kegiatan pengabdian kepada masyarakat mendapatkan pemahaman akuntansi dan kesadaran pengelolaan keuangan meningkat dari sebelumnya.
Efficiency, Credit Risk and Financial Stability In National Banking Sector In Indonesia Aliffianti Safiria Ayu Ditta; Rollis Ayu Ditasari; Arum Ardianingsih
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.6454

Abstract

Financial system stability in the banking system is crucial to be maintained so that there is no economic crisis that affects the stability of the country as a whole. The central role of banks as financial intermediaries makes banks have inherent risks, one of which is credit risk. Strict banking regulation aims to mitigate risks that can interfere with the main activities of banks both funding and lending activities. The relatively good level of national banking efficiency, greatly helps the banking sector to maintain financial system stability a midst of the high credit risks faced. The level of banking efficiency is a measure of how banks manage their resources so as to maintain their financial stability despite the fluctuating economic conditions.
Analisis Komunikasi Hasil Audit pada Koperasi Simpan Pinjam dan Pembiayaan Syariah(KPPS) Ardianingsih, Arum
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 3 (2022): November 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i3.2086

Abstract

Cooperatives prepare financial reports as the basis for accountability of managers and administrators to members based on financial accounting standards for entites without public accountability (SAK ETAP). Cooperatives require an audit from an eksternal auditor to ensure the fairness of the presentations of their financial statements. Supervision of Islamic microfinance institutions is in two bodies, namely the financial services authority(OJK) and the ministry of cooperatives and micro, small and medium enterprises(MSMEs). Supervision under the ministry of cooperatives and micro, small and medium enterprises(MSMEs), the Sharia`s saving and loans cooperatives(KPPS) in preparing their financial reports refers to the financial accounting standards of entities without public accountability(SAK ETAP). Statement of sharia financial accounting standards(PSAK) for related transactions. KPPS Nusa Kartika has been operating approximately twelve years ago. This research is a qualitative research with a case study approach. The research object is KPPS Nusa Kartika. Research data was taken by conducting observations, interviews and direct participation of researches. The audit findings are communicated proactively to KPPS managers and administrators. KPPS Nusa Kartika management and management have the commitment and integrity to make corrections and follow up on audit findings.
The Influence of Company Internal and External Factors on Audit Delay (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020) Susanto, Evelin Vincent; Ulum, Akhmad Samsul; Ardianingsih, Arum
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3160

Abstract

This study aims to examine the effect of the company's internal and external factors on audit delay. Internal factors include profitability, financial debt, audit effort, and the size of the board of commissioners, while external factors include audit opinion. The data used is the publication of the financial statements of companies listed on the Indonesia Stock Exchange (IDX) from manufacturing companies in the consumer goods industry sector from 2016 to 2020. The sampling technique used is purposive sampling and obtained 27 companies for 5 consecutive years, while the sampling technique used was purposive sampling. The analysis used is multiple linear regression analysis. Based on the results of this study, there are 2 variables that have a negative effect on audit delay, namely audit effort and the size of the board of commissioners. Meanwhile, audit opinion, profitability and financial debt have no effect on audit delay.
Corporate Governance and Carbon Emission Disclosure: Media Exposure as A Moderation ardianingsih, arum; Awaliyah, Risalatul
Jurnal Wacana Ekonomi Vol 23, No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3412

Abstract

The disclosure of carbon emissions is a corporate activity to provide information about environmental performance and efforts to improve the corporate image. The aim of the research is to provide empirical evidence of the moderating influence of media exposure on the relationship between corporate governance and carbon emissions disclosure. This study uses a quantitative approach. Data research was taken using the purposive sampling method. Research was conducted on energy corporations listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The research used 72 research data. The analysis technique uses SEM PLS. The results of the research are that the board of directors influences carbon emissions disclosure and media exposure is able to moderate the relationship between the board of directors and carbon emissions disclosure.
Analisis Pemahaman Bahasa Inggris: Pengantar Pembelajaran : (Studi Kasus Mahasiswa Akuntansi Universitas Pekalongan) Sulistiyaningsih, Riski; Ardianingsih, Arum; mardayanti, Mella
Jurnal Karya Ilmiah Multidisiplin (JURKIM) Vol. 3 No. 3 (2023): Jurnal Karya Ilmiah Multidisiplin (Jurkim)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jurkim.v3i3.14672

Abstract

Abstract The process of learning English at the university involves four language skills, namely listening, speaking, reading, and writing skills. These four skills are related to students' vocabulary mastery. In the process of learning English there are several supporting and inhibiting factors faced by students. However, from all these factors it was found that mastery of many vocabularies is the most important thing in understanding the material presented during the English learning process. Keywords: language skills, supporting and inhibiting factors Abstrak Proses pembelajaran Bahasa Inggris di tingkat universitas melibatkan empat keterampilan berbahasa yaitu keterampilan mendengarkan (listening), berbicara (speaking), membaca (reading), dan menulis (writing). Keempat keterampilan tersebut berkaitan dengan kemampuan penguasaan kosakata (vocabulary) yang dimiliki oleh mahasiswa. Dalam proses pembelajaran Bahasa Inggris terdapat beberapa faktor pendukung dan penghambat yang dihadapi oleh mahasiswa. Namun, dari semua faktor tersebut ternyata didapatkan hasil bahwa penguasaan kosakata (vocabulary) yang banyak merupakan hal yang paling utama dan penting dalam memahami materi yang disampaikan selama proses pembelajaran Bahasa Inggris berlangsung. Kata kunci: keterampilan berbahasa, faktor pendukung dan penghambat
Edukasi Belajar Menabung Untuk Anak-Anak Ardianingsih, Arum
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 6 (2024): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i6.1132

Abstract

Menumbuhkan kebiasaan suka menabung pada anak-anak bukanlah hal yang mudah. Anak-anak perlu diberikan wawasan untuk menyisihkan sebagian uang jajannya untuk ditabung. Peran orangtua dan guru dibutuhkan oleh anak-anak, sebagai pihak yang terdekat dengan mereka. Kebiasaan gemar menabung membuat anak hidup hemat dan memiliki kemampuan mengelola uang dengan baik. Menginternalisasi nilai dan kepercayaan akan hal-hal positif dari perilaku gemar menabung harus dilakukan sejak dini yaitu masa anak-anak. Kegiatan pengabdian kepada Masyarakat (PkM) mengambil tema tentang edukasi belajar menabung bagi anak-anak dan orangtua. Tujuan kegiatan PkM adalah membekali anak-anak tentang trik dan tips cara menabung dan memperoleh berbagai manfaat dari gemar menabung. Metode ceramah interaktif dan permainan untuk menyesuaikan audiens, sehingga acara menjadi menarik. Kegiatan PkM diikuti oleh anak-anak atau siswa bimbingan belajar dan orangtuanya. Peran orangtua dan guru merupakan faktor penentu keberhasilan dari menumbuhkan kegiatan gemar menabung bagi anak.
Corporate Governance and Carbon Emission Disclosure: Media Exposure as A Moderation Awaliyah, Risalatul; Ardianingsih, Arum
Jurnal Wacana Ekonomi Vol 23 No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3412

Abstract

The disclosure of carbon emissions is a corporate activity to provide information about environmental performance and efforts to improve the corporate image. The aim of the research is to provide empirical evidence of the moderating influence of media exposure on the relationship between corporate governance and carbon emissions disclosure. This study uses a quantitative approach. Data research was taken using the purposive sampling method. Research was conducted on energy corporations listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The research used 72 research data. The analysis technique uses SEM PLS. The results of the research are that the board of directors influences carbon emissions disclosure and media exposure is able to moderate the relationship between the board of directors and carbon emissions disclosure.
Edukasi Kewirausahaan Bagi Lansia Di Kota Pekalongan: Menuju Kemandirian Finansial Mardayanti, Mella; Ardianingsih, Arum; Syakirin, M. Bahrus; Mardiana, Tri Yusufi; Taruna, Mohammad Sigit; Priatiningsih, Dian; Trihudiyatmanto, M.
JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Vol 3 No 2 (2024): Oktober 2024
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

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Abstract

Program edukasi kewirausahaan bagi lansia di Kota Pekalongan merupakan inisiatif strategis yang bertujuan untuk meningkatkan kemandirian finansial dan kesejahteraan ekonomi para lansia. Kegiatan ini dirancang untuk membekali lansia dengan pengetahuan, keterampilan, dan sikap yang diperlukan untuk memulai dan mengelola usaha secara mandiri. Melalui pendekatan yang holistik dan partisipatif, program ini melibatkan berbagai metode pembelajaran seperti pelatihan, workshop, dan mentoring yang disesuaikan dengan kebutuhan dan potensi lansia.
THE INFLUENCE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE: STUDY ON BUMN BANK IN INDONESIA Dharmawati, Tuti; Mayndarto, Eko Cahyo; Djaini, Aditya; Utama, Andrew Shandy; Ardianingsih, Arum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12887

Abstract

This research highlights the importance of Green Accounting (GA) and Corporate Social Responsibility (CSR) in increasing company value, especially in state-owned banks in Indonesia. The results of the regression analysis show that both GA and CSR have a significant positive influence on company value. Together, they provide a stronger impact, confirming that continuous integration practices can create competitive advantages and strengthen a company's image. These findings have immediate power for business practitioners and decision makers, providing a foundation for more sustainable and socially responsible strategies. Although this research makes a valuable contribution, it is worth noting limitations such as geographic focus and specific industries, which may provide directions for future research.
Co-Authors Adi, Moh. Risqi Kurnia Akhmad Samsul Ulum Aliffianti Safiria Ayu Ditta Aliffianti Safiria Ayu Ditta Amalia M.Si SE. Ilmiani Aminatuzzuhro Andi Kushermanto andrew shandy utama, andrew shandy Arbina Satria Afiatan Awaliyah, Risalatul Benny Diah Madusari Beny Diah Madusari Dharmawati, Tuti Dian Priatiningsih Djaini, Aditya Dwi Edi Wibowo Feby Meliana Hadi, Nafis Danial Hidayatul Affifah Hidayatul Affifah Juandy Seiver Langelo Juandy Seiver Langelo Khaerul Umam Kharismatul Khasanah Komala Ardiyani Langelo, Juandy Seiver M. Trihudiyatmanto Mardayanti, Mella Mayndarto, Eko Cahyo Meilisa, Selvia Mella Mardayanti Moh. Risqi Kurnia Adi Mohammad Bahrus Syakirin Mohammad Sigit Taruna Mutimatun Ni’ami Nafis Danial Hadi Nurul Huda Pandu Wicaksono Payamta, Payamta Pinta, Sarah Rum Handayani Rika Adriyana Riski Sulistiyaningsih Rollis Ayu Ditasari Selvia Meilisa Sholehah, Hikma Markatus Siska Rusmalina Siti Nurhayati Siti Nurlaela Siti Yunitarini Sulistiyaningsih , Riski Sulistiyaningsih, Riski Susanto, Evelin Vincent Tamam, Ibnu Tri Yusufi Mardiana Vicky Herviana Wahyu Widarjo, Wahyu Wenti Ayu Sunarjo Wenty Ayu Sunardjo