Articles
<![CDATA[THE MODERATING ROLE OF PROFITABILITY ON GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Nurmala Ahmar]]>;
<![CDATA[Darmansyah]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4i4.817
<![CDATA[A sustainability report is a voluntary report that demonstrates a company'ssocial and environmental responsibilities. Sustainability reports are required sothat stakeholders, such as the general public, are aware of the company'senvironmental responsibilities. Within a corporation or organization, corporategovernance refers to a set of procedures, policies, regulations, regulations, and guidelines. Corporate governance may also be defined as a concept that aimsto improve openness and accountability in order to ensure that the company'sgoals are met. The goal of this research is to investigate the moderatinginfluence of profitability in the sustainability report's Good CorporateGovernance. A quantitative research method was applied in this study.Purposive sampling was utilized in this study. The mining sector businesseslisted on the Indonesia Stock Exchange that publish sustainability reports andfinancial reports between 2013 and 2019 were the sample used in this study.The findings revealed that institutional ownership had a beneficial impact onthe sustainability report, however the independent board of commissioners andaudit committee had no impact. This study also suggests that profitability as amoderator can have a good impact on the sustainability report, as well asboosting the role of institutional ownership. Meanwhile, profitability as amoderator has had no impact on the sustainability report's independent boardof commissioners and audit committee]]>
<![CDATA[WHAT ARE THE AFFECTING FACTORS ON ENVIRONMENTAL DISCLOSURE ON THE COMPANIES? ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Median Wilestari]]>;
<![CDATA[Aprilia Diah Astuti]]>
<![CDATA[ Mediastima Vol 27 No 1 (2021): Mediastima ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi, IBI-K57 ]]>
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DOI: 10.55122/mediastima.v27i1.215
<![CDATA[The aim of this study is to determine affecting factors on Corporate Environmental Disclosure on Go Public companies listed in PROPER from 2015 to 2019. Companies with gold and green ranking and listed in PROPER are included the population in this study. This phrase could be omitted, samples were taken using a purposive sampling method with specific parameters. The findings of this research show that: (1) The size of the Audit Committee has a positive impact on the occurrence of corporate environmental disclosure. This is because if the number of audit committees within an organization exceeds the number of requirements set, it will lead to increased supervision and company controls to ensure that the expected environmental disclosures are made. (2) Managerial ownership has a negative impact on the occurrence of corporate environmental disclosure, indicating that the size of a company's managerial share ownership has little bearing on the company's environmental disclosures. (3) The incidence of corporate environmental disclosure is unaffected by environmental results. This explains why environmental success has had little effect on companies that are featured prominently in the PROPER ranking, allowing the public to better recognize and support the company's efforts.]]>
<![CDATA[Faktor-faktor yang mempengaruhi kinerja keuangan pada bank umum syariah di Indonesia ]]>
<![CDATA[Suratminingsih Suratminingsih]]>;
<![CDATA[Patriandari Patriandari]]>;
<![CDATA[Sari Mujiani]]>;
<![CDATA[Nur Rizkiyana]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.670
<![CDATA[This study aims to determine the effect of mudharabah, musyarakah, murabahah, and ijarah financing on banking performance. The population in this study includes Islamic commercial banks for the 2015-2020 period. The sample in this study was taken using the purposive sampling method with certain criteria. Based on the predetermined criteria, the sample used is 8 samples with a total of 48 data. The analytical method used is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, and Hypothesis Testing using an analytical tool in the form of SPSS (Statistics Product and Service Solutions). The results of this study indicate that: mudharabah financing has a positive effect on banking performance, musyarakah financing has a negative effect on banking performance, murabahah financing has a negative effect on banking performance, ijarah financing has a positive effect on banking performance.]]>
<![CDATA[DETERMINAN CARBON EMISSION DISCLOSURE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Juardi Juardi]]>;
<![CDATA[Feni Fauziah]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v5i1.1542
<![CDATA[Carbon emission disclosure is one of the corporate responsibility forms for environmental preservation that is presented in the financial statements. So that it raises carbon accounting, which is the companies to recognize, measure, record, present and disclose carbon emissions. This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at BUMN companies listed in Indonesia Stock Exchange. Several factors involved in this study, there are profitability, leverage, and firm size. In addition, population of this study is 20 BUMN companies listed in Indonesia Stock Exchange. Meanwhile, sample is selected using purposive sampling technique which produced 75 unit of analysis. This study also uses content analysis techniques on annual reports and/or sustainability reports in 5 years to measure carbon emission disclosure. Data collection is conducted by documentation technique. Moreover, panel data regression with Eviews version 9 applications to select panel estimation technique including chow test, hausman test and langrange multiplier test. Results indicate that profitability have significant and negative effect on carbon emission disclosure. While the leverage and firm size have significant and positive effect on carbon emission disclosure. ]]>
<![CDATA[Good Corporate Governance's Impact on Sustainability Reporting Disclosure ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Stya Sri Rohmawati]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 1 (2022): Jurnal Online Insan Akuntan (Juni 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i1.1762
<![CDATA[The goal of this study is to see how good corporate governance affects the disclosure of sustainability reports in mining companies listed on the Indonesia Stock Exchange between 2017 and 2020, with profitability as a moderating factor. The population of this study includes all mining companies operating between 2017 and 2020. Samples were collected using a purposive sampling strategy with specific criteria during the research period. Based on the criteria defined using panel data, the maximum amount of data that can be processed is 40 data points. The analysis, which is done with Eviews 12, uses panel data regression and moderated regression analysis. According to the study's findings, (1) the board of directors has a positive and significant impact on the disclosure of the sustainability report. (2) The Audit Committee has a positive and significant impact on the disclosure of the sustainability report.]]>
<![CDATA[MSMEs in Jatirasa, Bekasi: Design and Implementation of SAK-EMKM Financial Reports Using Microsoft Excel ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Elan Kurniawan]]>;
<![CDATA[Patriandari Soedarso]]>;
<![CDATA[Rianto Irvan]]>
<![CDATA[ Asian Journal of Community Services Vol. 1 No. 2 (2022): August 2022 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ajcs.v1i2.913
<![CDATA[In the last two years, there has been an increase in the number of MSME actors during the Covid-19 pandemic. However, MSMEs' development is not accompanied by knowledge of financial statement preparation. MSMEs face a number of challenges, including: a) a lack of knowledge about the preparation of accountable financial statements; and b) a lack of soft skills training about the accounting system. The proposed community service activities are expected to solve problems, such as: a) providing soft skills in the form of knowledge about financial reporting; and b) providing training on the preparation of financial statements using a computerized accounting system. The goals of this activity are as follows: a) increasing awareness of accountability for every transaction carried out in its business operations; and b) being consistent and sustainable in preparing financial statements for future business continuity.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Efrinal]]>;
<![CDATA[Irfan Safrudin]]>
<![CDATA[ Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 2 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Program Studi Akutansi - Universitas Nusa Putra ]]>
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DOI: 10.52005/aktiva.v6i2.246
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance serta corporate social responsibility terhadap tax avoidance. Sampel yang digunakan dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021 dengan 16 perusahaan sampel yang menggunakan metode purposive sampling. Good corporate governance dalam penelitian ini memakai komisaris independent dan komite audit. Hasil menunjukkan bahwa komisaris independent dan komite audit berpengaruh tidak signifikan terhadap tax avoidance, hasil penelitian ini menunjukkan bahwa jumlah komisaris independen maupun komite audit pada perusahaan, belum mengindikasikan adanya kontribusi sebagai penyebab perusahaan melakukan tax avoidance. Sedangkan corporate social responsibility berpengaruh positif terhadap tax avoidance, hasil penelitian ini menunjukkan bahwa semakin tinggi pengungkapan corporate social responsibility, maka semakin tinggi pula indikasi perusahaan dalam melakukan tax avoidance pada perusahaan di sektor makanan dan minuman.]]>
<![CDATA[PERENCANAAN DAN PENGELOLAAN KEUANGAN SEDERHANA BERBASIS TEKNOLOGI PADA SISWA/I SMK KARYA NASIONAL, KAB. KUNINGAN JAWA BARAT ]]>
<![CDATA[Yopy Ratna Dewanti]]>;
<![CDATA[Faridha Nurazizah Yasirrahayu]]>;
<![CDATA[Sari Mujiani]]>;
<![CDATA[Moh. Abdurrasyid]]>;
<![CDATA[Istna Fibriyadi]]>
<![CDATA[ JURNAL ABDIMAS PLJ Vol. 4 No. 2 (2024): JURNAL ABDIMAS PLJ, Desember 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/japlj.v4i2.1278
<![CDATA[The Digital era is a time where everyone can communicate with each other very closely, even though they are far apart. We can find out certain information very quickly, even in real time. Globalization is a process of international integration that occurs as a resul of the exchange of world views, product, ideas and other cultural aspects caused by the development of telecomunications, transportation and internet infrastructure. In financial management, both recording income and expenditure is very important as a basis for evaluating existing business systems.wtih the development of increasingly better technology, it is necessary to have a touch of computerized technology in financial management in recording income and expenditure transactionsso that it will be faster and more effective in recording transactions. The method used in this service is a socialization method regarding the use of information in financial management and s followed by training and practice in preparing information technology-based financial reports. As a result of this service, it is hoped that students will have the ability to prepare technology-basaed financial reports and able to record transaction using computer application. It is also hoped that students can increase transparency and accountability in financial management when facing the world of work after graduating.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Tuti Nurfitri]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v2i1.1042
<![CDATA[Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. This report is a part of corporate disclosures to obtain stakeholder’s legitimacy. Stakeholder and obtaining legitimacy from public as the implementation of good corporate governance. This study aims to find empirical evidence about the effect of liquidity, company activity, managerial ownership on the disclosure of the company’s sustainability report LQ45 listed on the Stock Exchange 2011-2016. The number of companies sampled in this study as many as 9 companies. This study is based on a purposive sampling method. Testing the hypothesis in this study using multiple regression analysis using SPSS 21. The result showed that the liquidity, company activity significantly influence sustainability disclosure report. Meandwhile, managerial ownership does not significantly influence sustainability disclosure report]]>
<![CDATA[Carbon Emission Disclosure: Analisis Tipe Industri dan Kepemilikan Institusional Pada Perusahaan Sektor Pertambangan Di Indonesia ]]>
<![CDATA[Rita Eka Sari]]>;
<![CDATA[Sari Mujiani]]>;
<![CDATA[Efrinal]]>
<![CDATA[ Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/relevan.v5i2.7768
<![CDATA[This research aims to determine the influence of type of industry and institutional ownership on carbon emission disclosure among companies listed on the Indonesia Stock Exchange in the mining sector by analyzing their financial and sustainability reports for the period 2021-2023. The sample consists of 23 companies selected using purposive sampling. The data source is secondary data obtained from the official website www.idx.co.id. Data analysis was performed using multiple linear regression with the help of SPSS 26 statistical software. The results indicate that both industry type and institutional ownership have a significant positive effect on carbon emission disclosure. This means that as the disclosure of environmental costs increases, the realization of carbon emissions disclosure becomes more optimal, and as institutional ownership increases, the realization of carbon emissions disclosure also becomes more optimal.]]>
