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All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JRABA JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Wuryan Andayani
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Pengaruh Pengungkapan Esg Terhadap Nilai Perusahaan Sektor Tambang Di Indonesia Yang Terdaftar Pada Bei Tahun 2018-2022 Afdhal, tasya febri; Wuryan Andayani
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.138

Abstract

Awareness to adopt Environmental, Social, and Governance (ESG) elements is important to achieve corporate sustainability. A fundamental consideration for investors in deciding to invest in a company is the application of ESG elements in its operations. This study examines the effect of Environmental, Social, and Governance (ESG) disclosures on company value. The research objects used are all mining companies listed on the Indonesia Stock Exchange in 2018-2022 that publish sustainability reports along with the company's annual reports. This study used a purposive sampling method that was not random and used certain criteria. ESG as an independent variable is measured by ESG scores. Meanwhile, the dependent variable is company value as measured by Tobins' Q. The results of this study show that environmental disclosure and governance do not have a significant effect on company value, but social disclosure has a significant positive effect on company value. This shows that these companies are still unable to provide all the environmental disclosure and governance disclosure information needed to increase corporate value. Abstract Kesadaran untuk mengadopsi Environmental, Social, and Governance (ESG) penting untuk mencapai keberlanjutan perusahaan. Pertimbangan mendasar bagi investor dalam memutuskan untuk berinvestasi pada suatu perusahaan adalah penerapan unsur ESG dalam kegiatan operasionalnya. Penelitian ini mengkaji pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap nilai perusahaan. Objek penelitian yang digunakan adalah seluruh perusahaan tambang yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 yang mempublikasikan laporan keberlanjutan beserta laporan tahunan perusahaan. Penelitian ini menggunakan metode purposive sampling yang tidak acak dan menggunakan kriteria tertentu. ESG sebagai variabel independen diukur dengan skor ESG. Sementara itu, variabel dependen adalah nilai perusahaan yang diukur dengan Tobins’ Q. Hasil penelitian ini menunjukkan bahwa pengungkapan lingkungan dan tata kelola tidak berpengaruh signifikan terhadap nilai perusahaan, tetapi pengungkapan sosial berpengaruh positif signifikan terhadap nilai perusahaan. Ini menunjukkan bahwa perusahaan-perusahaan ini masih belum dapat memberikan semua informasi pengungkapan lingkungan dan pengungkapan tata kelola yang diperlukan untuk meningkatkan nilai perusahaan.
Pengaruh Akuntansi Hijau Dan Laporan Keberlanjutan Terhadap Nilai Perusahaan Pertambangan Yang Terdaftar Di Bei 2020-2022 Adani, Moh Raihan; Wuryan Andayani
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 3 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.3.143

Abstract

This research was conducted to determine the effect of green accounting and disclosure of sustainability reports on company value as proxied by PROPER and GRI standards. This research uses quantitative research with quantitative panel data and secondary data. The population is mining sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection in this study used a purposive sampling method with the criteria of having previously reported a sustainability report and following the PROPER ranking of the Ministry of Environment and Forestry.  The research sample based on the criteria was 45, comprising 15 companies over 3 years, namely 2020-2022. Data analysis methods consist of descriptive statistical tests, classical assumption tests (normality test, autocorrelation test, and heteroscedasticity test), model feasibility tests (coefficient of determination/R2 and simultaneous F test), and hypothesis tests (partial t-test and multiple linear regression analysis). The theoretical bases used to support this research are stakeholder, legitimacy, and agency theories. The results of this research have shown that green accounting has a positive effect on company value. The results differ from the sustainability reports, which do not affect company value. Abstract Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh akuntansi hijau dan pengungkapan laporan keberlanjutan terhadap nilai perusahaan yang diproksikan dengan PROPER dan standar GRI. Penelitian ini menggunakan jenis penelitian kuantitatif dengan jenis data panel yang bersifat kuantitatif serta data sekunder. Populasi yang digunakan adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Pemilihan sampel pada penelitian ini menggunakan metode purposive sampling dengan kriteria pernah melaporkan laporan keberlanjutan dan mengikuti pemeringkatan PROPER Kementerian Lingkungan Hidup dan Kehutanan.  Sampel penelitian berdasar kriteria berjumlah 45 terdiri atas 15 perusahaan dengan 3 tahun periode yakni 2020-2022. Metode analisis data terdiri dari uji statistik deskriptif, uji asumsi klasik (uji normalitas, uji autokorelasi dan uji heteroskedastisitas), uji kelayakan model (koefisien determinasi/R2 dan uji serentak F) serta uji hipotesis (uji parsial t dan analisis regresi linear berganda). Dasar teori yang digunakan dalam mendukung penelitian ini adalah teori stakeholder, teori legitimasi dan teori keagenan. Hasil penelitian ini telah menunjukkan bahwa akuntansi hijau memiliki berpengaruh positif terhadap nilai perusahaan. Hasil berbeda dengan laporan keberlanjutan yang tidak mempengaruhi nilai perusahaan.
The Influence of Financial Performance on Economic Growth Through The Budget Effectiveness of Regional Government in East Java Budi Lutfitra Wisada; Erwin Saraswati; Wuryan Andayani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.54678

Abstract

This research aims to empirically test the independent variables Autonomy, Liquidity Ratio and Solvency Ratio which are estimated to influence the dependent variable Economic Growth through the Intervening Variable Budget Effectiveness. The data collection method uses the census method by taking all samples of 228 Regency and City Government Financial Reports throughout East Java Province during the 2017-2022 fiscal year. The data analysis technique used in this research is a quantitative method with the Positivism Paradigm. The analytical methods used in this research are Descriptive Statistics, Classic Assumption Test, Coefficient of Determination Test, Regression Analysis, Hypothesis Testing and Sobel Test using SPSS 27. The research results are show that Autonomy and Liquidity Ratios have a positive and not significant effect on Economic Growth partially. Meanwhile, the Solvency Ratio has a negative and insignificant effect on Economic Growth. Autonomy, Liquidity Ratio and Solvency Ratio have a positive and insignificant effect on Economic Growth through the intervening variable budget effectiveness. The Stewardship Theory, which holds that the regional government will endeavor to serve and perform to the best of its ability for the benefit of the larger community, is supported by this research. This research also contributes to providing input to Regional Heads in East Java to be able to manage finances effectively and efficiently and to be able to produce and manage financial resources and PAD independently by making maximum use of existing resources in the region to increase the production of goods and services. society, GRDP and regional economic growth.
Penguatan Good Governance: Pengalaman Penerapan Electronic Government Pemerintah Daerah Di Indonesia Wuryan Andayani; Dahlia; Eka Putrianti; Oktavima Wisdaningrum; Panji Putranto; Yesika Yanuarisa
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 2 (2024): Juni 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i2.240

Abstract

Reformasi sistem informasi keuangan merupakan bagian dari New Public Management (NPM) telah banyak terjadi di berbagai negara termasuk Indonesia. Praktik NPM juga terjadi di pemerintahan yang berfokus pada efisiensi, efektivitas, akuntabilitas dan transparansiinformasi (Crespo et al., 2018). Terjadi perubahan atau transformasi dalam mekanisme kerja pemerintah yang kini berorientasi pada pengelolaan informasi dan strategi komunikasi yang saat ini dikenal dengan Electronic Governmen tatau e-government. E-government merupakan salah satu agenda prioritas pemerintah Indonesia. Penelitian ini bertujuan untuk mengeksplorasi penerapan e-government pada pemerintah daerah di Indonesia, kelebihan dan berbagai masalah dalam implementasinya. Metodepenelitian menggunakan pendekatan literatur review untuk mempelajari pengalaman penerapan e-government di Indonesia. Kelebihan implementasi e-government antara lain aksesibilitas yang lebih baik, efisiensi administrasi, peningkatan transparansi, dan partisipasi publik yang lebih besar. Masih ditemukan juga keterbatasan pemerintah daerah dalam implementasi e-government antara lain ketimpangan akses teknologi dan keahlian digital di antara masyarakat, e-government meningkatkan risiko keamanan cyber, kurangnya kemampuan teknis dan keterbatasan sumberdaya manusia dapat menjadi hambatan dalam mengimplementasikan e-government dengan efektif, tantangan regulasi dan privasi. Harapannya terdapat upaya lebih lanjut dalam penyeragaman dalam perencanaan pengembangan aplikasi dan standarisasi e-government sehingga akan menghasilkan good governance yang berbasis teknologi informasi dan komunikasi yang efektif dan efisien.
RESEARCH STUDIES IN DIGITAL ACCOUNTING: AN ANALYSIS FROM INCEPTION Indrayani; Eko Ganis Sukoharsono; Wuryan Andayani; Ali Djamhuri
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2477

Abstract

The long-term effects of accounting studies are related to digital accounting. Bibliographic evaluations haven't given much thought to how the literature on digital accounting has developed, nevertheless. A comprehensive summary of the evolution and advancement of the literature on digital accounting, based on the whole citation network, is given by several research reviews. The study investigates three areas: created and shared in research on digital accounting, subjects related to digital accounting covered in research on digital accounting, and qualities of digital accounting do writers in digital accounting research from different nations possess. 84 publications that were published between 2005 and 2023 and found in the Scopus database served as the basis for this bibliometric analysis. These results show that the first publications on digital accounting were books that were indexed by Scopus. These books covered fundamental subjects like accounting software, XBRL (eXtensible Business Reporting Language), and EDI, and they laid the groundwork for the field's subsequent development and dissemination. Despite this, the majority of publications on digital accounting concentrate on the same areas, such as business, management, accounting, computer science and economics, economics, and finance. The most popular subjects are blockchain, information technology, digital economy, accounting systems, accounting information, learning systems, e-learning, and digital technologies.
PELATIHAN PENGOLAHAN IKAN LELE PADA UMKM BUMI ASRI KOTA BATU Wuryan Andayani; Bogat Agus Riyono; Purweni Widhianningrum; Sendi Nopita Sari; Dian Anugerah Pancasona; Kartika Setya Febriyanty
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3493

Abstract

This research aims to improve the capabilities and skills of MSMEs in Bumi Asri, Batu City through training and processing catfish into shredded meat, meatballs, and petty burgers. The Bumi Asri area has great potential in promoting catfish farming through proper processing and increasing the selling value of the products produced. This program is designed holistically to empower micro, small, and medium enterprises (MSMEs) through a series of incentive-based training sessions covering entrepreneurship and techniques for processing local food products that appeal to the market. Various methods were used in the training, including basic training and hands-on practice. Survey results indicate that this catfish processing training program was highly beneficial and received high praise from participants. Most participants assessed that the materials and practices presented were very beneficial, relevant, and significant in line with their needs and expectations. The success of this program underscores the importance of similar initiatives in empowering local communities, enhancing SME capacity, and supporting broader sustainability by improving the management of catfish products (e.g., catfish flakes, petty burgers, and catfish meatballs). However, the challenges faced require efforts to strengthen catfish production as a sustainable approach to improving the local economy.
Co-Authors Adani, Moh Raihan Afdhal, tasya febri Ali Djamhuri Bogat Agus Riyono Budi Lutfitra Wisada Dahlia Dian Anugerah Pancasona Eka Putrianti Eko Ganis Sukoharsono Erwin Saraswati Indrayani Kartika Setya Febriyanty Oktavima Wisdaningrum Panji Putranto Purweni Widhianningrum Sendi Nopita Sari Yesika Yanuarisa