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All Journal Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science IJEBD (International Journal Of Entrepreneurship And Business Development) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Akuntansi : Jurnal Akuntansi Integratif Akubis: Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi JCA (Jurnal Cendekia Akuntansi) Bima Journal : Business, Management and Accounting Journal Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) BIP'S : Jurnal Bisnis Perspektif Akuntansi'45 Apssai Accounting Review (ApAR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi AKUNESA Jurnal Bisnis, Manajemen, dan Akuntansi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Creative Power and Ambition (JCPA) Jurnal Pengabdian Masyarakat SENSASI

Rizdina Azmiyanti

UPN Veteran Jawa Timur

Author-ID : 2334970

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Articles

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Implementation of Sustainable Development Goals in Mining Companies Listed on The Indonesia Stock Exchange in 2018-2020 Acynthia Ayu Wilasittha; Sofie Yunida Putri; Rizdina Azmiyanti
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2306

Sustainable Development Goals (SDGs) is a global initiative designed by the United Nations General Assembly in 2015 to achieve sustainable development by emphasizing the 5Ps: People, Planet, Prosperity, Peace, and Partnership. With 17 integrated global goals, the SDGs are expected to be able to create synergy between humans and social, economic, and environmental aspects that are intended to be achieved by the year 2030. The Government of Indonesia has issued Presidential Regulation No. 59 of 2017 concerning the Implementation of Achieving Sustainable Development Goals (SDGs) to give some directions on how to implement the SDGs in Indonesia. This study aims to determine the implementation of the SDGs in mining companies in Indonesia in 2018-2020. This qualitative research uses the content analysis method using secondary data in the form of a Sustainability Report which contains disclosures of economic, environmental, and social performance. From this data, it will be analyzed whether companies in Indonesia have started implementing the SDGs and are consistently running them even during the Covid-19 pandemic. The population in this study are all mining companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling technique in this research is purposive sampling by taking a sample of mining companies that publish a Sustainability Report.

Integrated Reporting Disclosure: Voluntary Perspectives Rizdina Azmiyanti; Helmy Sukiswo
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2309

The study aims to analyze the integrated reporting disclosure in the IR framework from a voluntary perspective. The method uses several keywords to find 5 related articles to be reviewed. Journal database uses science direct and emerald/ this study found that South Africa has the rule to publish integrated reporting is mandatory, while other countries did not. It is found that an overview of organizations and risk and opportunity became the highest element to be disclosed while the basis of presentation and preparation was not completely disclosed. However, several researchers explained that they got an advantage using integrated reporting even though there are no rules to publishing integrated reporting. The report has the advantage to provide new insight into the combination of financial and non-financial reporting. This research will have to contribute to providing a regulation to publish the integrated reporting and organizations can consider publishing integrated reporting to make a good relationship with stakeholders for creating value.

The Implementation of Green Accounting Based on University Social Responsibility (USR) With Independent Test Dwi Suhartini; Astrini Aning Widoretno; Invony Dwi Aprilisanda; Rizdina Azmiyanti
Nusantara Science and Technology Proceedings International Seminar of Research Month 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2410

This study aims to analyze the implementation Green Accounting based on University Social Responsibility (USR) in University. A systematic literature review is conducted from database with “university social responsibility” as the keyword. The articles were further filtered to specific literature that refer to the implementation of social responsibility with independent t-test and statistical test. Most of USR research used qualitative method. This literature review will understand the USR implementation with 4 dimensions consist of environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The universities across the world need to be aware about environment for sustainability and the implementation of sustainability development goals in 2030. The finding articles can be explained from English and Indonesia sources. Relevant articles will be developed to understand the USR concept for improving the research scope.

Corporate Social Responsibility Mandatory Disclosure: The Effect on Firm Performance Helmy Sukiswo; Rizdina Azmiyanti; Warsame Abdiaziz Hassan
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2310

The study aims to analyze the effect of corporate social reporting (CSR) mandatory disclosure on firm performance. This study uses a literature review with five selected articles. The data collection method uses several keywords related to the topic. Several proxies are used to measure firm performance. The result shows that the regulation of mandatory disclosure cannot affect firm performance at all. The different proxies can be one of the factors for a different result. In India, there are two different results even though the regulation has been implemented a few years ago. It indicates the need for the government to explain more about the new regulation because, at some point, companies are confused to apply the new regulation. In China, the studies proved that corporate social responsibility in mandatory disclosure is significantly affect the firm’s performance. In this case, it is mentioned that the awareness of companies in China can be classified good to understand the regulation. For further research, governement involvement can be added to test the effect.

Comparative Study of Green Accounting Implementation based on University Social Responsibility (USR) and Good University Governance (GUG) Policy Dwi Suhartini; Astrini Aning Widoretno; Rizdina Azmiyanti; Mohamad Irhas Effendi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 2 (2022): March 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia. Design/methodology/approach: The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally. Findings: USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well. Research limitations/implications: For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources. Paper type: is categorized as a research paper.

Professional Commitment and Machiavellian Personality on Whistleblowing Intentions Dwi Suhartini; Rizdina Azmiyanti; Sofie Yunida Putri
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3393

This study was conducted to find out how the response of an individual when there is fraud in their environment. The research method used is a literature review; a search will be carried out regarding what responses are carried out when fraud occurs and if there is any intention to disclose the fraud (whistleblowing intentions). Then, find out what factors influence Whistleblowing Intentions. Using the Google Scholars search engine, the keywords used are “professional commitment on fraud”, “whistleblowing intention”, and “machiavellian”. Based on these keywords, this study will be reviewed about five articles. The research results show that an individual aware of fraud will not quickly or voluntarily disclose the fraud. Several factors influence individuals to voluntarily disclose fraud, one of which is the existence of a high professional commitment to their work. In addition, other factors exist in humans, known as Machiavellian traits. Individuals who have Machiavellian traits will instinctively prioritize their interests so that if the disclosure of fraud provides benefits for them, they will not hesitate to disclose it and vice versa. In further research, it may be possible to find out what other factors can influence a person not to hesitate to disclose fraud (whistleblowing) in the surrounding environment.

RETRACTION: Comparative Study of Green Accounting Implementation Based on University Social Responsibility (Csr) and Good University Governance (Gug) Policy Dwi Suhartini; Astrini Aning Widoretno; Rizdina Azmiyanti
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia. USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well. The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally. For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources.

ANALISIS PELAYANAN PEMBAYARAN PENSIUN MELALUI APLIKASI TASPEN OTENTIKASI BANK JATIM CABANG SIDOARJO Maya Haningrum Purnamasari; Rizdina Azmiyanti
Jurnal Bisnis, Manajemen, dan Akuntansi Vol 10 No 2 (2023): Jurnal Bisnis, Manajemen, dan Akuntansi (JBMA) - September
Publisher : Sekolah Tinggi Ilmu Bisnis Kumala Nusa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54131/jbma.v10i2.163

Melalui otentikasi aplikasi taspen di Bank Jatim Cabang Sidoarjo, penelitian ini bermaksud untuk mengkaji dan mendeskripsikan bagaimana cara menganalisis metode layanan pembayaran pensiun. digunakan sebagai bagian dari metodologi penelitian. penelitian dilakukan di Bank Jatim Cabang Sidoarjo. PT Bank Jatim Cabang Sidoarjo dan pensiunan nasabah yang memanfaatkan aplikasi autentikasi taspen menjadi informan dalam penelitian ini. Data primer dan data sekunder adalah dua jenis dan sumber data yang digunakan dalam penelitian ini. Wawancara dan observasi adalah metode yang digunakan dalam penelitian ini untuk memperoleh data. Hasil penelitian ini, Bank Jatim kini membayarkan pensiun sesuai dengan kebijakan PT TASPEN. Setiap nasabah pensiunan harus mengajukan kehadiran bulanan wajib melalui aplikasi otentikasi taspen, setelah gaji mereka transfer ke nomor rekening masing-masing. Kompensasi peserta pensiun dapat secara otomatis berakhir jika mereka melewatkan tiga periode pembayaran berturut-turut.

Financial Management and Investment Management For Shipping School Cadets Sukiswo, Helmy; Widodo, Ulfa Puspa; Azmiyanti, Rizdina
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 1 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i1.866

Financial management and investment management are very important aspects in the life of shipping school cadets who aim to become professionals in the maritime industry. This article discusses dedication efforts aimed at providing them with a practical understanding of wise financial management and smart investment management. Through a practical approach and relevant case studies, this article seeks to equip them with strong financial skills to plan for a financially stable future, while encouraging awareness of the importance of financial education among shipping schools and other maritime educational institutions.

Knowledge of Financial Instruments and Financial Management for Sailing School Cadets Widodo, Ulfa Puspa Wanti; Sukiswo, Wahyu Helmy Dimayanti; Azmiyanti, Rizdina; Mahmud, Amir; Saputra, Nanda Wahyu
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4170

Indonesia, as the largest maritime country in the world, is currently racing to increase maritime transportation capacity, thereby creating quite a lot of job opportunities in the shipping sector. The seafaring profession with fantastic salaries attracts people who want their financial levels to be guaranteed. Problems often faced by seafarers include high levels of consumerism and a high lifestyle which can cause seafarers to experience poverty at the end of their productive years. This research aims to determine the extent of cadets' understanding of financial instruments and financial management, as well as to provide them with awareness of the importance of financial management. The dimensions used are financial literacy, financial attitudes, and financial management. This research used a sample of 33 cadets at the Bhakti Samudera Surabaya Shipping Vocational School and the data was analyzed using a descriptive qualitative approach. The research results concluded that the cadets had good financial literacy, were able to make planned financial decisions, and had sufficient financial management skills. Cadets have an awareness of financial planning and management, including in the form of investments in fixed assets and savings funds. Cadets can record their income and expenses so that financial management can be carried out optimally.

Co-Authors Acynthia Ayu Wilasittha Ahmad Zaky Zain Alim Matur Rosyidah Amir Mahmud Amir Mahmud Amurwatpraja, Muhammad Sigro Arifah, Aliya Murthi Budiwitjaksono, Gideon Setyo Da Costa, Andreas Neill Devi Nurcahya Dewi, Annisa Nathania Dwi Lia Handayani Dwi Suhartini Erna Sulistyowati Fahriza, Taris Anggie Ferdian, Rio Hendra Fitri, Dita Anggia Lailatul Helmy Sukiswo Invony Dwi Aprilisanda Manullang, Stephanie Melizcha Maya Haningrum Purnamasari Muhammad Irhas Effendi, Muhammad Irhas Muhammad Nur Maftuh Ihsan Muhammad Syauqi Muth’iya, Rahmika Syafira Nanda Wahyu Indah Kirana Nanda Wahyu Saputra Ningtyas, Fatmala Yulia Putri Utami Pramesti, Sri Dilla Pramita Hermayanti, Citra Putra, Nieto Rahmadani Sandrigus Shanon Ramadhani, Sabina Fitri Rani Chrisna Putri Rida Perwita Sari Rista, Raharka Prismadifa Sabrina, Marthaza Saputra, Nanda Wahyu Sofie Yunida Putri Sukiswo, Helmy Sukiswo, Wahyu Helmy Dimayanti Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Wahyu Helmy Dimayanti Sukiswo Warsame Abdiaziz Hassan Widodo, Ulfa Puspa Widoretno, Astrini Aning Yunida Putri, Sofie Zaisabilla, Clarissa Dyah

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