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All Journal Economic Education Analysis Journal AKUNTANSI DEWANTARA JPM (Jurnal Pemberdayaan Masyarakat) JURNAL PENGABDI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 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 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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Pengungkapan Emisi Karbon dan Inovasi Hijau terhadap Nilai Perusahaan Aning Fitriana; Destin Alfianika Maharani; Shella Rizqi Amelia
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.12

Abstract

Company value is an important factor in determining the working conditions of an organization. Reflected through share prices as a form of company performance, company value is defined as a reflection of the appropriate and continuous policy setting by management so as to build market confidence in the company. The aim of the research was to understand and analyze the influence of carbon emission disclosure and green innovation on company value. The population in this research is all Sri-kehati indexed companies. Through a purposive sampling technique, the number of observations obtained in the 2020-2024 period was 84 companies. This research is included in the descriptive quantitative type category using secondary data. Annual report data is taken from www.idx.com or the company website. The technique for analyzing hypotheses applies multiple regression analysis. Research has proven that carbon emission disclosure has a positive effect on company value, and green innovation has a significant positive effect on company value. Simultaneously, disclosure of carbon emissions and green innovation influence company value..
Determinan Faktor-faktor yang Berpengaruh terhadap Manajemen Laba Ika Siti Fatimah; Destin Alfianika Maharani; Anastasia Anggarkusuma Arofah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.13

Abstract

Earnings management is an act of company managers to influence earnings in financial statements to achieve certain goals. Earnings management actions carried out by company managers will have an impact on the high and low profits presented in the financial statements. This study aims to empirically examine the effect of institutional ownership, profitability, firm size, and leverage on earnings management. The sampling method was used purposive sampling, there was 75 samples of manufacturing companies in the foods and beverages sector that meets the sample criteria with the 2019-2021 observation period. Data analysis technique using multiple linear regression analysis. The results of the study show that institutional ownership, profitability, firm size, and leverage simultaneously affect earnings management. Partialy profitability variable has a negative and significant effect on earnings management, while the variables of institutional ownership, firm size, and leverage have a negative and insignificant effect on earnings management.
Pengaruh SPI, SAKD, SAP dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Purbalingga Widodo, Nur Aliya; Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.124

Abstract

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.
Analisis Pengaruh Pergantian Manajemen, Komite Audit, Financial Distress, Reputasi Auditor, Audit Fee, terhadap Auditor Swithcing Destin Alfianika Maharani; Karunia Zuraidaning Tyas; Shella Rizqi Amelia; Fitriyanti, Fitriyanti
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.125

Abstract

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.
EDUKASI PERPAJAKAN GUNA PENINGKATAN KONTRIBUSI PENDAPATAN NEGARA Maharani, Destin Alfianika; Arofah, Anastasia Anggarkusuma; Renovriska, Melia Dwi; Fitriyanti, Fitriyanti; Astuti, Tri
ABDI MAKARTI Vol 4, No 2 (2025): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v4i2.867

Abstract

This community service program aimed to enhance tax awareness and understanding among micro, small, and medium enterprises (MSMEs) in Blambangan Village, Banjarnegara. Despite increased awareness following training, low tax literacy remains a major challenge. Many participants were still unfamiliar with tax regulations, calculation procedures, and administrative processes, including the synchronization of their Taxpayer Identification Number (NPWP) with their national ID number (NIK). The program was carried out through planning, implementation, and evaluation stages. Educational materials included general tax provisions, applicable tax rates, everyday tax practices, and fraud prevention. Results showed improved participant knowledge and awareness. However, continuous educational efforts are needed to ensure compliance and prevent potential administrative sanctions. Sustainable tax education—delivered in a practical and contextual manner—is essential for building a tax-compliant culture, especially in rural and developing communities. This program also supports the national goal of increasing state revenue through improved voluntary compliance among taxpayers.
Profitablitas dan Likuiditas terhadap Nilai Perusahaan melalui Kebijakan Dividen Solihah; Ghonimah Zumroatun Ainiyah; Maharani, Destin Alfianika
Perwira Journal of Economics & Business Vol 3 No 01 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i01.326

Abstract

This aim of this study was to determine the effect of profitability and liquidity on company value through dividend policy. The objects examined in this study is company listed on the Jakarta Islamic Index for the period 2014-2018.This type of research is quantitative research. The data used in this research is secondary data. The population in this study is company listed on the Jakarta Islamic Index during 2014-2018..The results showed that partially profitability and liquidity had a positive and significant effect on firm value. Profitability has a positive and significant effect on dividend policy. Liquidity has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. Dividend policy cannot mediate the relationship between profitability and firm value. Dividend policies can mediate the relationship between liquidity and firm value.
PENYULUHAN PEMBUKUAN AKUNTANSI SEDERHANA UNTUK PKK Maharani, Destin Alfianika; Nasiroh, Siti; Renovriska, Melia Dwi
Perwira Journal of Community Development Vol 2 No 2 (2022)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v2i2.140

Abstract

Pengabdian pada masyarakat dilakukan dengan tujuan memberikan pengenalan dan pelatihan mengenai pembukuan keuangan bagi pelaku UMKM di desa Jompo, Kabupaten Purbalingga. Pengabdian kepada masyarakat ini diharapkan mampu meningkatkan kompetensi pelaku UMKM dalam menjalankan pembukuan keuangan yang nantinya diharapkan mampu mengembangkan usahanya. Pelaku UMKM diberikan pemahaman mengenai pembukuan keuangan yang sederhana serta memberikan contoh – contoh transaksi – transaksi keuangan. Kegiatan Pengabdian kepada masyarakat dilaksanakan dengan metode tatap muka. Pelaksanaan kegiatan dilaksanakan dengan cara ceramah konsep – konsep laporan keuangan sederhana. Kegiatan pengabdian terlaksana dengan baik dan lancar. Peserta antusias mendiskusikan akuntansi dan metode keuangan yang tepat.
PENINGKATAN PENDAPATAN PKK DESA KARANGBANJAR MELALUI SOSIALISASI DIGITAL MARKETING Siti Nasiroh; Destin Alfianika Maharani; Melia Dwi Renovriska; Ayu Sitanini; Ika Maulita
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 2 No. 01 (2024): JANUARI 2024
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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

Abstract

PKK Desa Karangbanjar merupakan organisasi yang berperan dalam mengembangkan potensi ekonomi masyarakat setempat. Dalam upaya meningkatkan pendapatan dan pemasaran produk lokal, keberadaan digital marketing menjadi suatu kebutuhan yang penting namun belum sepenuhnya dimanfaatkan. Pengabdian masyarakat ini bertujuan untuk melakukan sosialisasi mengenai digital marketing kepada anggota PKK Desa Karangbanjar guna meningkatkan pemahaman dan pemanfaatan teknik pemasaran digital guna mendukung peningkatan pendapatan PKK Desa Karangbanjar diharapkan dapat meningkatkan pemahaman mereka tentang strategi digital marketing, termasuk pemanfaatan media sosial, pemasaran melalui website, dan penggunaan teknologi dalam mengembangkan jaringan pemasaran. Hasil kegiatan ini menunjukkan bahwa setelah sosialisasi digital marketing dilakukan, terjadi peningkatan signifikan dalam pemahaman anggota PKK Desa Karangbanjar mengenai penggunaan digital marketing untuk mempromosikan produk lokal. Dampak positif juga terlihat dari peningkatan jumlah penjualan produk-produk PKK Desa Karangbanjar yang dipasarkan secara online setelah implementasi strategi digital marketing.
DETERMINASI AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA KALIKAJAR KECAMATAN KALIGONDANG KABUPATEN PURBALINGGA Anjani, Lulu Alfiatun; Maharani, Destin Alfianika; Khusnia, Aulia Nisa
J-LEE - Journal of Law, English, and Economics Vol. 6 No. 1 (2024): JUNI
Publisher : LPPM Universitas Harapan Bangsa

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

Abstract

Accountability is a form of one’s accountability to parties entitled to information about performance in carrying out tasks. This research is motivated by corruption cases that occurred in Indonesia which caused the country to experience enormous losses. State losses due to acts of corruption committed by village officials reached IDR 111 billion. This study aims to find out how accountable the management of Kalikajar village’s fund, Kaligondang sub-district, Purbalingga regency. This type of research is a case study using a descriptive analysis approach. The researcher used observation, documentation and interviews as the data collection techniques. The results of this study indicate that accountability for managing village funds in Kalikajar village has not been fully implemented in an accountable manner. At the planning, administration, reporting and accountability stages have been carried out in accordance with applicable procedures. Meanwhile, at the implementation stage it has not been carried out in an accountable manner because at the implementation stage the village community is only involved in terms of village development.
Digitalisasi Pemasaran dan Optimalisasi Manajemen Keuangan Guna Meningkatkan Pendapatan Tap Tan Dapoer Levis Purwantini, Heni; Maharani, Destin Alfianika; Hasirun; Sari, Meliana Cintia; Mustofa, Sidiq Ali
Jurnal Pemberdayaan Masyarakat Vol 10 No 2 (2025): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v10i2.12903

Abstract

UMKM play an important role in economic growth. The existence of UMKM is a business that is able to demonstrate competitive advantages and dynamics in economic growth. This community service was carried out at an UMKM that produces sticky rice tape under the brand name Dapoer Levis in Purbalingga. The objective of this community service is focused on financial management as an effort to increase creative economic growth and employment, as well as digital marketing aspects to promote inclusive products, foster sustainable product innovation, and increase income. The community service method was divided into three stages: the first stage was preparation for observation, the second stage was implementation consisting of socialization activities, workshops, and financial management and digital marketing assistance, and the third stage was evaluation to ensure that the community service could be implemented appropriately. The results of the community service are to increase knowledge and facilitate financial record management using digital financial applications and the use of website technology and marketplace applications to expand product marketing with the aim of increasing income.
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 Dinnas Purnomo Dyah Supriatin Fatimah, Ika Siti Fitriana, Aning Fitriyanti Fitriyanti Ghonimah Zumroatun Ainiyah Ghonimah Zumroatun Ainiyah Hasibuan, Reza Rahmadi Hasirun 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 Shella Rizqi Arfianti, Shella Rizqi Siti Nasiroh Siti Nasiroh Solihah Sundari, Tri Supriatin, Dyah Tiya Latifah Tri Astuti Widodo, Nur Aliya Wirawan, Nugroho Budi