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All Journal Diponegoro Journal of Accounting Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan ECSOFiM (Economic and Social of Fisheries and Marine Journal) LAPORAN PENELITIAN DAN PENGABDIAN MASYARAKAT AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Owner : Riset dan Jurnal Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Sosio Dialektika Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Journal of Islamic economy and Community Engagement ProBisnis : Jurnal Manajemen Equilibrium: Jurnal Ekonomi Syariah Journal of Accounting and Finance Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) International Journal of Management, Business and Social Sciences Proceeding of The International Conference on Management, Entrepreneurship, and Business Palawa Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Indonesia Prosperia: Journal of Economic Development, Accounting, and Global Markets
Wulan Budi Astuti
Universitas Wahid Hasyim
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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IMPLEMENTASI AKUNTANSI PESANTREN DALAM MODERNISASI SISTEM PEMBUKUAN UNTUK MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PONDOK PESANTREN ASSHODIQIYAH Sri Retnoningsih; Wulan Budi Astuti; Atiq Amjadallah Alfie; Dina Pratiwi Ikaningtyas; Qomari Yatuzzahra; Sindi Aprilia; Ahmad Bagas Setianto
Jurnal Abdimas Indonesia Vol 7, No 2 (2025): JURNAL ABDIMAS INDONESIA
Publisher : Universitas Muhammadiyah Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26751/jai.v7i2.2942

Abstract

Transparent and accountable financial management is a major challenge for many Islamic boarding schools in Indonesia, including the Asshodiqiyah Islamic Boarding School in Semarang. This community service activity aims to improve the financial governance of Islamic boarding schools through the modernization of the sharia-based accounting bookkeeping system according to the Islamic Boarding School Accounting Guidelines (PAP). This activity was carried out in February 2025 in the male hall of the Asshodiqiyah Islamic Boarding School, which was attended by the financial managers of the institution, male and female administrators of Asshodidiyah. The method used is a participatory approach in the form of training and mentoring for treasurers and Islamic boarding school administrators in understanding, classifying, and recording financial transactions systematically. The results of the activity showed an increase in participants' understanding of the principles of sharia accounting, their ability to prepare basic financial reports, and their commitment to implementing more orderly and accountable financial records. The implementation of this system also strengthens stakeholder trust and opens up opportunities for collaboration with external institutions. This bookkeeping modernization not only answers administrative needs, but also strengthens the position of Islamic boarding schools in building professional and sustainable financial governance.
The Covid-19, Policy, and Islamic Capital Market in Indonesia Retnoningsih, Sri; Naufa, Ahmad Maulin; Astuti, Wulan Budi
EQUILIBRIUM Vol 10, No 1 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i1.13542

Abstract

This paper examines the impact of Covid-19 (death and positive cases) on Indonesia's Islamic capital market, proxied by the Jakarta Islamic Index. Covid-19 data in Indonesia, which is proxied by four measures such as the number of new cases (NC), cumulative cases (CC), new deaths (ND), and cumulative deaths (CD). Further, whether any policy from regulators could mitigate its impact, we utilize daily time-series data from January to July and propose the multiple regression model to test its effect with some robustness checks. Our results indicate that Covid-19 leads to a lower price of the Islamic index, and the regulations from the government could reduce its negative impact. The negative impact of Covid-19 could be reduced by policies from the Indonesian government and other authorities like OJK, IDX, and BI. The policy from those regulators is grouped by policy backgrounds such as lockdowns and restrictions, reopening economy like new normal, fiscal, monetary, and macroeconomic, exchange rate, and balance of payments. Therefore, it is pivotal to alleviate Covid-19’s drawbacks on the Islamic capital market by providing relevant policies in Indonesia.
Analysis of Sustainability Reporting as the Implementation of Sustainability Accounting at PT Unilever Indonesia TBK in 2024 Sheila Fatimah Majid; Fetty Kurnia Dewi; Wulan Budi Astuti
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/qar0g786

Abstract

This academic study examines the implementation of sustainability accounting through the comprehensive evaluation of the sustainability report published by PT Unilever Indonesia Tbk in the fiscal year of 2024. Employing a qualitative descriptive approach with systematic document analysis, the research evaluates the corporate report against the Global Reporting Initiative Standards and Indonesian regulatory frameworks. The empirical analysis reveals that the company successfully integrates its core corporate business strategy into the newly established Growth Action Plan framework, driving substantial and highly measurable progress across critical environmental and social action areas. Specifically, the company achieved a ninety two percent reduction in greenhouse gas emissions relative to its baseline and successfully collected over ninety thousand tons of postconsumer plastic waste. While these environmental disclosures reinforce social legitimacy and demonstrate strong stakeholder accountability, the reporting still demonstrates an unbalanced emphasis on positive milestones over negative operational impacts. Ultimately, this academic research provides valuable insights into corporate accounting practices by thoroughly evaluating material topic identification, independent external assurance verification, and domestic regulatory multiframework integration processes.
ANALISIS MANAJEMEN RISIKO DALAM MENINGKATKAN KINERJA KEUANGAN PERBANKAN Laila Syifa Sari Ardiansyah; Wulan Budi Astuti
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.337

Abstract

Penelitian ini melihat bagaimana NPL, LDR, dan BOPO mempengaruhi Return on Assets. Dengan menggunakan data sekunder dari 35 sampel, analisis dilakukan melalui regresi linier berganda setelah melakukan uji asumsi klasik, yang mencakup normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa distribusi residual adalah normal dan tidak terdapat masalah multikolinearitas. Meskipun terdapat indikasi heteroskedastisitas pada LDR, hasil uji Glejser dan analisis scatter plot mengonfirmasi bahwa tidak ada masalah yang signifikan, sementara autokorelasi diatasi dengan metode Cochrane-Orcutt. Uji T menunjukkan bahwa LDR dan BOPO memiliki pengaruh signifikan terhadap ROA, sedangkan NPL tidak menunjukkan pengaruh yang sama. Secara simultan, uji F mengindikasikan bahwa NPL, LDR, dan BOPO secara bersama-sama berpengaruh signifikan terhadap ROA, dengan koefisien determinasi (R Square) sebesar 0.869, yang menunjukkan bahwa 86.9% variasi ROA dapat dijelaskan oleh ketiga variabel tersebut. Penelitian ini menekankan pentingnya pengelolaan LDR dan BOPO dalam upaya meningkatkan profitabilitas.
Pengaruh Biaya Lingkungan Terhadap Profitabilitas Dengan Menggunakan Pengukuran ROA Pada PT Antam Tbk Periode 2021-2025 Kurnia Cahya Sukma; Septiofa Violefi Fatwah; Wulan Budi Astuti
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 18 No. 1 (2026): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v18i1.4813

Abstract

Emas merupakan komoditas bernilai tukar tinggi dan diminati dalam persaingan ekonomi global. Namun, tingginya permintaan ini memicu peningkatan aktivitas pertambangan yang berdampak pada lingkungan sekitar. Oleh karena itu perusahaan wajib menerapkan green accounting dan mengalokasikan biaya lingkungan. Namun, menurut teori ekonomi ketika mengeluarkan banyak biaya non-keuangan akan memungkinkan terjadinya penurunan pada tingkat profitabilitas. Tujuan peneliti melakukan riset adalah untuk mengetahui pengaruh dampak pengalokasian biaya lingkungan terhadap tingkat profitabilitas dengan menggunakan pengukuran ROA pada PT Aneka Tambang (ANTAM) periode 2021-2025. Ruang lingkup penelitian ini terbatas pada Laporan Tahunan PT Antam Tbk periode 2021 hingga 2025. Penelitian ini menggunakan pendekatan literature review sebagai dasar pengamatan. Pengumpulan data yang dilakukan menggunakan metode kuantitatif dengan berdasar pada laporan keuangan tahunan. Populasi penelitian ini adalah laporan tahunan PT Antam Tbk dari awal berdiri hingga saat ini dan sampel terbatas laporan tahunan periode 2021-2025. Uji yang dilakukan dalam penelitian ini meliputi Analisis Deskriptif, Regresi Linear Sederhana, dan Uji Asumsi Klasik, Uji t (Uji Hipotesis) dan Koefisien Determinasi (R2 atau Adjusted R-Squared). Dan alat yang digunakan untuk menguji menggunakan aplikasi pengolahan data yaitu EViews. Temuan penelitian ini mengindikasikan bahwa biaya lingkungan (X) tidak berpengaruh signifikan negatif terhadap profitabilitas (Y) pada PT ANTAM.
Corporate Governance and Financial Performance: The Role of Board Characteristics in Consumer Non-Cyclicals Firms Muhammad Hasan Ash Shidqi; Wulan Budi Astuti; Idfi Avisha
International Journal of Management, Business, and Social Sciences Vol. 5 No. 1 (2026): Mei
Publisher : Universitas Wahid Hasyim Semarang

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

Abstract

Corporate governance plays an important role in ensuring effective monitoring and strategic decision-making within companies. This study aims to examine the effect of board characteristics, proxied by board size, the proportion of independent commissioners, and gender diversity, on the financial performance of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach with an explanatory design using panel data obtained from the annual reports and financial statements of the sampled companies. The sample was selected using purposive sampling, resulting in 30 companies with a total of 120 observations. The data were analyzed using multiple linear regression analysis. The results show that board size, the proportion of independent commissioners, and gender diversity have positive and significant effects on financial performance measured by Return on Assets (ROA). These findings indicate that a more effective board structure can enhance the quality of managerial oversight and improve strategic decision-making processes, which ultimately contribute to better corporate financial performance. The results support the perspectives of agency theory, resource dependence theory, and upper echelons theory, highlighting that board characteristics play an important role in strengthening corporate governance and improving organizational performance. These findings provide empirical contributions to the corporate governance literature and offer practical implications for companies in designing optimal board structures to support sustainable financial performance.
Co-Authors Afnizar, Ikmal Agus Triyani Ahmad Bagas Setianto Ahmad Sirojudin Maljum Arief Hidayat Asa Salma Fatimah Atieq Amjadallah Alfie Atieq Amjadallah Alfie Atiq Amjadallah Alfie Ayuningtyas, Rosida Dwi Buenae, Hasan Darmanto Darmanto Dina Pratiwi Ikaningtyas Dina Yustisi Yurista Ernawati Budi Astuti Ernawati Budi Astuti Faizin, Safaah Nur Fany Nurlailitasari Fetty Kurnia Dewi Idfi Avisha Ilham Setiawan Indah Hartati Indah Sri Lestari Irhamni, Muhammad Ricza Isna Dyah Nurrohmah Khanifah Khanifah Kurnia Cahya Sukma Laeli Kurniasari Laila Syifa Sari Ardiansyah Maudina Alfiyah Mauluddin, M. Subchan Muhammad Hasan Ash Shidqi Nadik, Jeni Najla, Nadira Hulwatun Naufa, Ahmad Maulin Nugroho, Agung Qomari Yatuzzahra Ratiningsih Ratiningsih Risti Lia Sari Risti Lia Sari RR. Ella Evrita Hestiandari Salsa Hidayatusshiva Salsabilla Putri Septiofa Violefi Fatwah Setyo Mahanani Sheila Fatimah Majid Sindi Aprilia Sri Retnoningsih Sri Retnoningsih Suhita Whini Setyahuni Teguh Widodo Tria Handayaningrum Triyas Nur Hayati Umdatul Millah Yulekhah Ariyanti