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All Journal Economic Education Analysis Journal AKUNTANSI DEWANTARA JPM (Jurnal Pemberdayaan Masyarakat) JURNAL PENGABDI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL AKUNTANSI Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Medikonis Indonesian Community Journal J-LEE - Journal of Law, English, and Economics Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Digital Finance IJCOSIN : Indonesian Journal of Community Service and Innovation Abdi Makarti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis, dan Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat) Fokus Abdimas Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) JAS (Jurnal Akuntansi Syariah) Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Destin Alfianika Maharani
Universitas Perwira Purbalingga
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Ukuran Perusahaan Memoderasi Pengaruh Sensitivitas Industri Dan Profitabiltas Terhadap Pengungkapan Emisi Karbon Maharani, Destin Alfianika; Arofah, Anastasia Anggarkusuma; Fatimah, Ika Siti; Latifah, Tiya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1482

Abstract

Disclosure of carbon emissions is a mechanism of concern and responsibility carried out by companies for the environment and the community around the industry. Disclosure of carbon emissions in Indonesia is included in the sustainability report and is still voluntary. However, the disclosure report can also be used as a form of support for the government in its efforts to reduce carbon emissions. The target of this study is to determine the effect of industry sensitivity and profitability on the disclosure of carbon emissions through company size. This research was conducted on non-financial public listed companies in the period 2019 – 2021. The data analysis technique used path analysis and hypothesis testing was carried out through a t test to empirically test the effect of industrial sensitivity and profitability on the disclosure of carbon emissions through firm size. The results of this study indicate that industry sensitivity and profitability have a positive and significant effect on firm size, industry sensitivity and profitability have a positive and insignificant effect on carbon emission disclosures, firm size has a positive and significant effect on carbon emission disclosures and firm size has a significant effect on sensitivity variables. industry and profitability on carbon emission disclosures.
Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Auditor terhadap Audit Fee melalui Jenis Industri sebagai Variabel Intervening Maharani, Destin Alfianika
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

Audit fees are defined as fees received by external auditors after completing tasks assigned by the company. The external auditor is entitled to receive remuneration in accordance with the agreed agreement and set forth in the engagement letter. An audit fee that is too low or too high can affect the level of independence of the auditor. Therefore, this research aims to determine the partial and simultaneous influence of corporate governance, auditor characteristics, type of industry on audit fees. In addition, this research also aims to find out whether there is a direct or indirect effect of corporate governance and auditor characteristics on audit fees through the type of industry. This research was conducted on companies registered in the Corporate Governance Perception Index (CPGI) for the period 2017 – 2019 by selecting the sample using purposive sampling. Partially the results of the research show 1) Corporate governance has a positive and significant effect on audit fees 2) Auditor characteristics and type of industry have a negative and insignificant effect on audit fees 3) Corporate governance has a positive and insignificant effect on industry types 4) Auditor characteristics have an effect positive and significant to the type of industry 5) Corporate governance and auditor characteristics have a greater direct effect than the indirect effect on audit fees through the type of industry. Meanwhile, this research shows that there is a simultaneous influence between corporate governance, auditor characteristics and type of industry simultaneously influencing audit fees.
Corporate Governance Factors On Audit Report Lag Destin Alfianika Maharani; Paulina Rosna Dewi Redjo
JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i1.1084

Abstract

This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag. The research population is companies that are members of the Jakarta Islamic Index for 2017-2019. Determination of the sample using purposive sampling technique, with predetermined criteria, to obtain 45 samples. This research is quantitative research whose data sources use secondary data originating from documentation in the form of company annual reports and literature. The analysis technique in this research uses a multiple linear regression approach. The research results show that audit committees and company size do not affect audit report lag. Audit committee meetings, the proportion of independent commissioners, and the size of the board of directors partially have a positive and significant effect on audit report lag. Audit committee size, audit committee meetings, the proportion of independent commissioners, board of directors size, and company size significantly affect audit report lag. This theory research can complement existing research results; then, it can be used as a reference for auditors in managing the period in conducting audits.
FINANCIAL PERFORMANCE OF REGIONAL PUBLIC HOSPITALS NORTH CENTRAL TIMOR Redjo, Paulina Rosna Dewi; Maharani, Destin Alfianika
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 4 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i4.8399

Abstract

Sektor publik dapat dipahami sebagai suatu entitas yang aktivitasnya berhubungan dengan usaha untuk menghasilkan barang dan pelayanan publik dalam rangka memenuhi kebutuhan dan hak publik. RSUD Kefamenanu sebagai salah satu lembaga sektor publik dan juga sebagai RSUD Pemerintah yang berada pada wilayah perbatasan RDTL berperan penting dalam menyediakan layanan kesehatan yang memadai bagi masyarakat. Salah satu faktor penentu keberhasilan manajemen RSUD Kefamenanu dalam penyediaan fasilitas yang layak dan memadai tersebut adalah kondisi keuangan yang juga memadai dan sehat. Dalam hal ini pengelolaan keuangan yang baik oleh manajamen RSUD menjadi kunci keberhasilannya. Pada penelitian ini pendekatan yang dipakai untuk mengukur kinerja keuangan RSUD adalah Balanced Scorecard. Kinerja keuangan pada periode tahun 2020-2021 diukur menggunakan analisis Value For Money yang diukur menggunakan 4 rasio yaitu rasio rentabilitas, rasio efisiensi, dan rasio efektifitas. Dari perspektif keuangan ini, secara umum RSUD Kefamenanu dilihat dari nilai rasio rentabilitas dikatakan baik, nilai rasio efisiensi dikategorikan kurang efisien, dan nilai rasio efektifitas dikategorikan efektif.
PENINGKATAN KEMAMPUAN PEMASARAN DIGITAL PADA UMKM DI DESA SUMBANG PURWOKERTO UNTUK MENINGKATKAN DAYA SAING DAN JANGKAUAN PASAR Maharani, Destin Alfianika; Hasibuan, Reza Rahmadi
ABDI MAKARTI Vol 3, No 2 (2024): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v3i2.730

Abstract

This community service program was motivated by the problem of low utilization of digital marketing among MSMEs in Sumbang Village, Purwokerto, with 70% of participants not optimally using social media and only 30% utilizing the marketplace. The purpose of this program is to improve digital marketing skills through participatory training and intensive mentoring. The methods used include needs analysis, training sessions, and direct practice in the field. The evaluation results showed that 85% of participants started actively using social media, 60% succeeded in creating business accounts in the marketplace, and there was an increase in customer interaction of 75%. In addition, 45% of participants reported an increase in sales after utilizing paid advertising, and 90% of participants were able to use digital analysis tools such as Google Analytics to monitor the effectiveness of their campaigns. This program has succeeded in providing a positive impact on MSMEs in Sumbang Village, improving digital marketing skills that are essential to compete in a competitive market. It is recommended to continue the program with follow-up sessions and collaboration with third parties for ongoing support for MSMEs.
Sosialisasi Pemanfaatan Aplikasi Marketplace untuk meningkatkan pemasaran produk UMKM di Desa Meri Kabupaten Purbalingga Sitanini, Ayu; Alfianika, Destin; Nasiroh, Siti; Renovriska, Melia Dwi; Maulita, Ika
Indonesian Journal of Community Service and Innovation (IJCOSIN) Vol 5 No 1 (2025): Januari 2025
Publisher : LPPM IT Telkom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20895/ijcosin.v5i1.1659

Abstract

A strategic step to improve the marketing of small and medium enterprise (MSME) products in Meri Village, Purbalingga Regency is to integrate marketplace applications. The development of digital technology has given small business owners new opportunities to grow their business through online platforms such as Shopee, Tokopedia, and TikTok Shop. The objective of this community service program is to provide MSME participants with knowledge about the advantages, working methods, and marketing tactics in the marketplace. Activities are conducted through lectures, tutorials, discussions, and hands-on guidance in creating accounts and managing online stores. The results show that participants better understand digital marketing, are more interested in adopting marketplaces, and are better able to reach a wider range of consumers. It is hoped that MSMEs in Meri Village can increase competitiveness, profits, and the welfare of local communities with continued support.
Transformasi Digitalisasi Pemasaran Dan Keuangan Untuk Peningkatan Value Produk Bagi UMKM di Desa Karanggambas Kabupaten Purbalingga Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika; Nasiroh, Siti; Widodo, Nur Aliya; Ariyansah, Dimas
Jurnal Pengabdi Vol 8, No 1 (2025): April 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v8i1.86821

Abstract

Abstrak: Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu penopang pembangunan perekonomian negara. Transformasi digital menjadi poin penting yang harus diterapkan dalam setiap proses bisnis. Dua diantaranya adalah mengenai digitalisasi pemasaran dan pengelolaan keuangan bagi UMKM. Tujuan dari pengabdian ini adalah untuk meningkatkan nilai produk bagi UMKM Desa Karanggambas Kabupaten Purbalingga dengan penerapan digitalisasi dalam aspek pemasaran maupun keuangan. Kegiatan ini dilaksanakan melalui empat tahapan yaitu sosialisasi atau Focus Group Discussion (FGD), pembuatan website e-commerce dan keuangan, pelatihan penggunaan website e-commerce dan keuangan, evaluasi dan monitoring. Hasil dari kegiatan ini pelaku UMKM   memiliki website e-commerce berupa kriwel.com dan marketplace berupa Instagram TikTok. Pelaku UMKM mampu mengelola keuangan dan melakukan pencatatan baik penjualan sampai dengan penyusunan laporan keuangan secara efektif dengan bantuan sistem keuangan berbasis website eakuntansikriwel.com. Dukungan berkelanjutan dari berbagai pihak sangat penting untuk memastikan keberhasilan dan pertumbuhan program.  Kata Kunci: Transformasi Digitalisasi, Pemasaran, Keuangan, UMKM  Abstract: Micro, Small and Medium Enterprises (MSMEs) are one of the pillars of the country's economic development. Digital transformation is an important point that must be implemented in every business process. Two of them are regarding marketing digitalization and financial management for MSMEs. The aim of this service is to increase product value for MSMEs in Karangambas Village, Purbalingga Regency by implementing digitalization in marketing and financial aspects. This activity was carried out in four stages, namely socialization or Focus Group Discussion (FGD), creating e-commerce and financial websites, training on the use of e-commerce and financial websites, evaluation and monitoring. As a result of this activity, MSMEs have an e-commerce website in the form of kriwel.com and a marketplace in the form of Instagram TikTok. MSME players are able to manage finances and record sales well and prepare financial reports effectively with the help of a website-based financial system eakuntansikriwel.com. Continuous support from various parties is essential to ensure the success and growth of the program.  Keywords: Digitalization Transformation, Marketing, Finance, MSMEs
EDUKASI LITERASI KEUANGAN MENUJU UMKM SUKSES DI DESA GEMBONGAN KECAMATAN SIGALUH KABUPATEN BANJARNEGARA Ainiyah, Ghonimah Zumroatun; Maharani, Destin Alfianika
Fokus ABDIMAS Vol 4, No 1: April 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.4.1.71-77

Abstract

The purpose of this training activity is to provide understanding to MSME actors in partner villages about income, costs, and profits. The location of this event is Gembongan Village in Sigaluh District, Banjarnegara Regency. Gembongan Village has a community that mostly consists of micro, small and medium enterprises (MSMEs). Among them are MSMEs that sell honey bananas, dried combro, herbal medicine, various dry snacks, and gutela, which is sugar made from cassava. Because it is considered the right step to encourage people's business tastes and increase financial literacy for business owners, this activity is intended for business owners. They must also know about all costs and profits. This activity helps MSME actors understand financial management and the right financial management system.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN Kurniati, Rani; Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika
Medikonis Vol. 16 No. 1 (2025): Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i1.115

Abstract

This research focuses on evaluating how green accounting and environmental performance influence the financial outcomes of manufacturing companies listed on the Indonesian stock exchange during the 2019-2021 period. Using quantitative methods, this study scrutinizes the direct and combined impacts of these practices on financial performance, which serves as a crucial indicator of a company’s profitability. The study sampled 18 manufacturing companies, chosen through purposive sampling based on five specific criteria. Findings from this investigation reveal that green accounting practices have a distinctly negative impact on financial performance, whereas environmental performance does not show a significant influence on financial metrics. However, when considered together, green accounting and environmental performance collectively contribute significantly to financial performance. This underscores the complex interplay between environmentally sustainable practices and financial results in the manufacturing sector
MEMAKSIMALKAN KEPATUHAN PAJAK MENGGUNAKAN TINGKAT PENDIDIKAN DAN TINGKAT PENDAPATAN MELALUI SELF ASSESMENT Purwantini, Heni; Maharani, Destin Alfianika
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.607

Abstract

The purpose of this study is to analyze the relationship between education level and income level on tax compliance through self-assessment. The study was conducted on the Srikandi Women's Business Group (UMKM) in Bojongsari Village, Bojongsari District, Purbalingga Regency, with 45 members. The sample size used in this study was 45. The sampling method used was saturated sampling. The data obtained were analyzed using path analysis. The results indicate that education level has a direct effect on self-assessment, while income level does not. Both education and income levels positively influence tax compliance. In addition, self-assessment serves as a mediating variable that strengthens the relationship between education and income levels and tax compliance.
Co-Authors A.A. Ketut Agung Cahyawan W Ainiyah, Ghonimah Zumroatun Amelia, Shela Rizqi Anastasia Anggar Anastasia Anggarkusuma Arofah Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma Aning Fitriana Anjani, Lulu Alfiatun Arief Nurhandika Ariyansah, Dimas Aulia Nisa Khusnia, Aulia Nisa Ayu Sitanini Ayu Sitanini Ayu Sitanini Ayu Sitanini Dinnas Purnomo Dyah Supriatin Efendi, Alfarisi Akbar Fatimah, Ika Siti Fitriana, Aning Fitriyanti Fitriyanti Fitriyanti, Fitriyanti Alfianika Ghonimah Zumroatun Ainiyah Ghonimah Zumroatun Ainiyah Hana Afifah, Hana Hasibuan, Reza Rahmadi Hasirun Heni Purwantini Hima Barima Ika Maulita Ika Siti Fatimah Ika Siti Fatimah Ika Siti Fatimah Kartika Chandra Sari Karunia Zuraidaning Tyas Kurniati, Rani Kurniati, Rani alfianika Latifah, Tiya Margani Pinasti MELIA DWI RENOVRISKA Melia Dwi Renovriska Mundiyani Mundiyani Mustofa, Sidiq Ali Nasiroh, Siti Pangestika, Lia Widya Purwantini, Heni Puspitawati, Endah Rani Kurniati Redjo, Paulina Rosna Dewi Redjo, Paulina Rosna Dewi Renovriska, Melia Dwi Sari, Meliana Cintia Septi Purwaningsih, Septi Shella Rizqi Arfianti, Shella Rizqi Siti Maesaroh Siti Nasiroh Siti Nasiroh Solihah Sundari, Tri Supriatin, Dyah Tiya Latifah Tri Astuti Tyas, Karunia Zuraidaning Wardani, Nur Indah Widodo, Nur Aliya Wirawan, Nugroho Budi