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All Journal Journal of International Conference Proceedings Bandung Conference Series: Accountancy MIMBAR : Jurnal Sosial dan Pembangunan Kajian Akuntansi Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Rosdiana, Yuni
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Pengaruh Insentif Kerja dan Lingkungan Kerja terhadap Produktivitas Kerja di Badan Pusat Stastik Kabupaten Cianjur Anisa Haryanti; Rosdiana, Yuni
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.12273

Abstract

Abstract - Employee performance is something that influences the achievement of goals in an Work productivity is the ability of a person or group in a company to produce something by utilizing existing resources within a company. Work productivity was created to build an effective work environment for employees and companies. Apart from that, building an effective work environment and providing incentives can influence a company's work productivity. In this case, the research was carried out with the aim of finding out the effect of work incentives and work environment on work productivity at the central statistical agency of Cianjur district. The method used in this research is a verification method with a quantitative approach. The data source used in the research is primary data. The sampling technique used in the research was non-probability sampling using convenience sampling techniques. The results obtained from this research prove that work incentives and work environment have an influence on work productivity Keywords: Work Productivity, Work Incentives, Work Environment. Abstrak - Produktivita kerja merupakan suatu kemampuan sesorang atau kelompok dalam sebuah perusahaan untuk menghasilkan sesuatu dengan memanfaatkan sumber daya yang ada di dalam suatu perusahaan. Produktivitas kerja diciptakan untuk membangun lingkungan kerja yang efektif bagi karyawan dan perusahaan. Selain, membangun lingkungan kerja yang efektif pemberian insentif mampu mempengaruhi produktivitas kerja suatu perusahaan. Dalam hal ini penelitian dilakukan dengan tujuan untuk mengetahui pengaruh insentif kerja dan ligkungan kerja terhadap produktivitas kerja pada badan pusat stastik kabupaten cianjur. Metode yang digunakan pada penelitian ini adalah metode verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan pada penelitian adalah data primer. Teknik pengambilan sampel yang digunakan dalam penelitian adalah non-probability sampling dengan mengunakan teknik convience sampling. Hasil yang didapatkan dari penelitian ini membuktikan Insentif Kerja dan Lingkungan Kerja Berpengaruh Terhadap Produktivitas Kerja Kata Kunci : Produktivitas Kerja ,Insentif Kerja , Lingkungan Kerja.
Pengaruh Kepemilikan Asing dan Pengendalian Internal oleh Komite Audit terhadap Pengungkapan Corporate Social Responsibility (CSR) Muhammad Zaidan Aqsal Pratama; Rosdiana, Yuni
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.13872

Abstract

Abstract. Corporate Social Responsibility is a concept carried out by a company as a sense of corporate responsibility towards the social and environmental surroundings where the company is located in order to gain trust and a good image in the eyes of stakeholders. Purpose This study aims to determine whether foreign ownership and internal control by the audit committee have an effect on the disclosure of corporate social responsibility in mining sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The sampling technique used was the purposive sampling technique which resulted in 17 mining companies listed on the Indonesia Stock Exchange (IDX) with a period of 4 years, namely from 2019 to 2022. The research method used was the verification method with a quantitative approach. The data collection technique used was documentation and the data analysis technique used was multiple linear regression analysis.Keywords: Foreign Ownership, Internal Control by the Audit Committee and Disclosure of Corporate Social Responsibility. The results of this study indicate that foreign ownership has no effect on corporate social responsibility disclosure, while internal control by the audit committee has an effect on corporate social responsibility disclosure. Abstrak. Corporate Social Responsibility merupakan suatu konsep yang dilakukan perusahaan sebagai rasa tanggung jawab perusahaan terhadap sosial maupun lingkungan sekitar dimana perusahaan itu berada agar mendapatkan kepercayaan dan citra baik dimata stakeholders. Tujuan Dalam penelitian ini bertujuan untuk mengetahui apakah kepemilikan asing dan pengendalian internal oleh komite audit berpengaruh terhadap pengungkapan corporate social responsibility pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019 – 2022. Teknik sampling yang digunakan yaitu teknik purposive sampling yang menghasilkan 17 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dengan rentang waktu 4 tahun yaitu dari tahun 2019 hingga tahun 2022. Metode penelitian yang digunakan yaitu metode verifikatif dengan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan yaitu dengan dokumentasi dan juga teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa Hasil penelitian menunjukkan bahwa kepemilikan asing tidak berpengaruh terhadap pengungkapan corporate social responsibility sedangkan pengendalian internal oleh komite audit berpengaruh terhadap pengungkapan corporate social responsibility.
Pengaruh Green Accounting dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Rifka Fahrizul Akbar; Rosdiana, Yuni
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.14018

Abstract

Abstract. The main purpose of a company is to obtain maximum profit from its operational activities and improve the welfare of shareholders. Every company has a very close relationship with the surrounding environment, the company's treatment of the environment must be considered and not only the environment, the company must also pay attention to social issues as well. The purpose of this study is to analyze the application of green accounting and CSR disclosure in manufacturing sector companies listed on the Indonesia Stock Exchange, and determine the magnitude of the effect of green accounting on firm value, and determine the magnitude of the effect of CSR disclosure on firm value in manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research method used in this research is to use verification methods with a quantitative approach. The sample used was purposive sampling which resulted in a sample of 12 manufacturing sector companies listed on the Indonesia Stock Exchange with a period of 4 years, from 2019 to 2022. The results of this study indicate that the application of green accounting in manufacturing sector companies listed on the Indonesia Stock Exchange has fallen into the good category, and CSR disclosures in the sample of manufacturing sector companies listed on the Indonesia Stock Exchange fall into the disclosure category but there are still many who have not disclosed. The results of this study also show that green accounting affects firm value and CSR disclosure affects firm value in manufacturing sector companies listed on the Indonesia Stock Exchange. Abstrak. Tujuan utama perusahaan didirikan adalah mendapat keuntungan yang maksimal dari kegiatan operasionalnya dan meningkatkan kesejahteraan pemilik saham. Setiap perusahaan memiliki keterkaitan yang sangat erat dengan lingkungan sekitar, perlakuan dari perusahaan terhadap lingkungannya harus diperhatikan dan tidak hanya lingkungan saja, perusahaan juga harus memperhatikan masalah sosial juga. Tujuan penelitian ini adalah untuk menganalisis penerapan green accounting dan pengungkapan CSR pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia, dan mengetahui besarnya pengaruh green accounting dan pengungkapan CSR terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019 hingga 2022. Metode penelitian yang digunakan pada penelitian ini yaitu dengan menggunakan metode verifikatif dengan pendekatan kuantitatif. Sampel yang digunakan yaitu purposive sampling yang menghasilkan sampel 12 perusahaan sektor manufaktur yang terdaftar pada Bursa Efek Indonesia dengan jangka waktu 4 tahun yaitu dari 2019 hingga 2022. Hasil dari penelitian ini menunjukkan bahwa penerapan green accounting pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia telah masuk dalam kategori baik, dan pengungkapan CSR pada sampel perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia masuk dalam kategori mengungkapkan tapi masih banyak yang belum manyajikan. Hasil dari penelitian ini juga menunjukkan green accounting berpengaruh terhadap nilai perusahaan dan pengungkapan CSR berpengaruh terhadap nilai perusahaan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia.
Analisis Penerapan Good Corporate Governance dalam Kaitannya dengan Kinerja Karyawan Siska Nur Oktavia; Rosdiana, Yuni
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.15734

Abstract

Abstract. Employee performance is a form of an employee's success in achieving the strategic goals that have been set with the expected behavior. One of the factors that can affect employee performance is the implementation of good corporate governance in the company with the principles of transparency, accountability. responsibility, independence, and fairness. The implementation of Good Corporate Governance (GCG) is a form of implementing the company's control and management process that contains policies and regulates the relationships and responsibilities between employees, creditors and stakeholders in order to realize the company's goals. This research aims to determine the implementation of Good Corporate Governance at the Prodia Bandung Clinical Laboratory, to determine the performance of Prodia Clinical Laboratory employees Bandung and to find out the relationship between the implementation of Good Corporate Governance on the performance of Prodia Bandung Clinical Laboratory employees. This research uses a descriptive analysis research method using primary data sources through distributing questionnaires. The respondent in this study was the Prodia clinical lab manager with 10 employees. The data analysis technique uses descriptive statistical tests. The research results show, among other things: first, the implementation of Good Corporate Governance at the Prodia Bandung Clinical Laboratory in the total score of respondents' answers regarding Good Corporate Governance of 455. Second, the performance of Prodia Bandung Clinical Laboratory employees is the total score of respondents' answers of 419. Third, the implementation of Good Corporate Governance is related to the performance of Prodia Bandung Clinical Laboratory employees. This can be seen from the good perception of employees regarding the implementation of Good Corporate Governance at the Prodia Clinical Lab company. Abstrak. Kinerja karyawan adalah bentuk keberhasilan seorang karyawan dalam mencapai tujuan strategis yang telah ditetapkan dengan perilaku yang diharapkan. Salah satu faktor yang dapat mempengaruhi kinerja karyawan adalah penerapan Good Corporate Governance di dalam perusahaan dengan prinsip transparansi, akuntabilitas, responsibilitas, independensi, serta kewajiban dan kesetaraan. Penerapan Good Corporate Governance (GCG) adalah sebuah bentuk pelaksanaan proses pengendalian dan pengelolaan perusahaan yang berisi kebijakan serta mengatur hubungan dan tanggung jawab antara karyawan, manajer serta para pemangku kepentingan guna mewujudkan tujuan perusahaan. Penelitian ini bertujuan untuk mengetahui penerapan Good Corporate Governance pada Laboratorium Klinik Prodia Bandung, untuk mengetahui kinerja karyawan Laboratorium Klinik Prodia Bandung dan untuk mengetahui keterkaitan penerapan Good Corporate Governance pada kinerja karyawan Laboratorium Klinik Prodia Bandung. Penelitian ini menggunakan metode penelitian deskriptif analisis dengan sumber data primer melalui penyebaran kuesioner. Responden pada penelitian ini adalah manager laboratorium klinik Prodia dengan 10 karyawan. Teknik analisis data menggunakan uji deskriptif variabel. Hasil penelitian menunjukkan bahwa penerapan Good Corporate Governance pada Laboratorium Klinik Prodia Bandung termasuk pada kategori sangat baik. Kinerja karyawan Laboratorium Klinik Prodia Bandung termasuk pada kategori baik. Penerapan Good Corporate Governance memiliki keterkaitan dengan kinerja karyawan Laboratorium Klinik Prodia Bandung, dimana penerapan Good Corporate Governance nya sudah sangat baik dan kinerja karyawannya juga sangat baik pada Laboratorium Klinik Prodia.
Does Company Size Moderating The Effect of Sustainability Report Disclosure on Performance? Rosdiana, Yuni; Mulyani, Susi Dwi
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (Juni 2023) [Accredited Sinta 2, No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i1.2192

Abstract

Abstract This study intends to investigate and analyze the effect of sustainability report disclosure on financial performance, the effect of company size on financial performance, and the moderating influence of company size on the relationship between sustainability report disclosure and financial performance. The employed research design is descriptive and associative, with a sample of thirteen LQ 45 companies from 2017 to 2021 that meet the inclusion criteria, selected using purposive sampling. This study utilized secondary data collected from the Indonesia Stock Exchange's (IDX) website-accessible annual reports. According to the study's findings, sustainability report disclosure has a positive impact on financial performance, company size has a positive impact on financial performance, and company size moderates the relationship between sustainability report disclosure and financial performance.
Response of Zakat Institutions to Financial Technology as a Strategy in Optimizing Zakat Collection Fadilah, Sri; Rosdiana, Yuni; Sundaya, Yuhka; Maemunah, Mey; Fitriah, Epi; Lestari, Rini; Hartanto, Rudy
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2363

Abstract

The realization of the large potential of zakat funds is not maximum and has become the background of this research. This shows that the optimization of zakat collection is still low. Many factors have caused this, including the adaptation and implementation of digital zakat, especially financial technology (fintech). The purpose of this research is to determine the use of financial technology in a zakat institution, especially to optimize the collection of ZIS funds. There are still many obstacles to the utilization of digital zakat for zakat institutions. On the other hand, there are many benefits from the adaptation and implementation of digital zakat, especially fintech, including strengthening zakat governance, optimizing zakat collection and others. For this reason, it is very important to examine the response of zakat institutions to financial technology to optimize zakat collection. The research method used is a case study method with a descriptive analysis research approach at BAZNAS Jawa Barat. Data collection techniques: documentation and interviews. The results show that the implementation of fintech at BAZNAS Jawa Barat is essential due to the rapid technological changes and the Covid 19 pandemic in 2020. Its effectiveness is very good that affects on the increase of  ZIS fundraising from 2018 to 2021.
OWNER DEMOGRAPHICS INFLUENCE KNOWLEDGE OF SELLING PRICE DETERMINATION Halimatusadiah, Elly; Rosdiana, Yuni; Mardini, Riyang; Pramono, Irena Paramita
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.5437

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in West Java Province. However, the main challenge faced by MSMEs is a lack of knowledge about accounting and cost management, including calculating the Cost of Goods Production and overhead costs, which influence the determination of product selling prices. This research aims to analyze the influence of MSME Owner Demographics on knowledge of selling price determination. The research methodology uses a verification method with a quantitative approach. The research population was all MSME owners in West Java Province, with samples taken using a purposive sampling technique. Primary data was obtained through a closed questionnaire with a Likert scale, which included questions about owner demographics, knowledge of COGS, overhead costs, and determining product selling prices. Data analysis was carried out using linear regression to test the influence of the independent variable on the dependent variable. Convergent and discriminant validity as well as construct reliability have been tested and show that all indicators and constructs in this model are valid and reliable. The results of the research show that Owner Demographics of MSMEs influence knowledge of selling price determination. Keywords          : COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics.
Performance of Zakat Institutions: Strategies for Using Financial Technology to Increase Zakat Collection Fadilah, Sri; Fitriah, Epi; Maemunah, Mey; Fauziah, N. Eva; Lestari, Rini; Rosdiana, Yuni
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 2 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i2.4022

Abstract

This study aims to analyze the strategies of Zakat institutions in adopting financial technology to optimize ZIS collection. The recognition of the significant potential of the Zakat funds has yet to be fully realized, forming a backdrop for this research. This indicated that the efficiency of the zakat collection did not reach its maximum potential. Various factors contribute to this situation, including challenges in adopting and implementing financial technology, particularly through financial technology (Fintech). Numerous hurdles hinder the effective utilization of financial technology by Zakat institutions. Conversely, embracing and incorporating Fintech, offers various advantages, such as enhancing Zakat governance and optimizing collection processes. Consequently, it is crucial to investigate how zakat institutions respond to financial technology to enhance zakat collection. This research employs a case study methodology and a descriptive analysis research approach, focusing on LAZ Rumah Zakat. The data collection involved documentation and interviews. The findings of this study indicate that the implementation of fintech in LAZ Rumah Zakat is very much needed to support the zakat collection strategy, especially with the use of social media and other technology media. Especially the rapid use of technology as an impact of the COVID-19 pandemic in 2020 and 2021.
Co-Authors Anisa Haryanti Elly Halimatusadiah Epi Fitriah Fauziah, N. Eva Mey Maemunah Muhammad Zaidan Aqsal Pratama Mulyani, Susi Dwi Pramono, Irena Paramita Rifka Fahrizul Akbar Rini Lestari Riyang Mardini Rudy Hartanto Siska Nur Oktavia Sri Fadilah Yuhka Sundaya