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All Journal Infestasi Jurnal Akuntansi dan Pajak KACANEGARA Jurnal Pengabdian pada Masyarakat JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Bisnis dan Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Perspektif Akuntansi
SRI MURNI
Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret
Arts Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGSS RESPONSE COEFFICIENT PADA PERUSAHAAN HIGH PROFILE NAILA NUUR HIDAYATI; SRI MURNI
Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.163 KB) | DOI: 10.34208/jba.v11i1.105

Abstract

The aim of this study is to empirically prove the effect of the information of Corporate Social Responsibility (CSR) disclosed in the companies annual report on the value relevance of earnings (measured by Earnings Response Coefficient (ERC). Based on alternative infor-mation hypothesis, it is predicted that corporate social responsibility’s disclosure has negative effect on the ERC. The sample of this study are 37 companies which are selected by using purposive sampling method from 110 high profile’s company listed in IDX during 2006. To examine the hypothesis, it is used multiple regression analysis with interaction model, cross sectional ordinary least square method. The result indicate that information of CSR have a negative influence of earnings.
PENGARUH PERSONAL BACKGROUND, POLITICAL BACKGROUND DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI KASUS DI KARESIDENAN SURAKARTA DAN DAERAH ISTIMEWA YOGYAKARTA TAHUN 2006) JAKA WINARNA; SRI MURNI
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.674 KB) | DOI: 10.34208/jba.v9i2.168

Abstract

This research aims to examine the influence of personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behavior on political activity. Dependent variables in this research are personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. Independent variable is the role of DPRD on region financial control in planning, implementing, and responsibility steps. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 85 respondents that Financial Commission and Budget Commitee members of DPRD at ex Surakarta Residence and Yogyakarta. Hypothesis of this research are tested by using Multivariate Analysis of Variances (MA-NOVA). The result of this research in general shows that personal back-ground, and political background have no significant influence towards the role of DPRD on region financial control. But the council budget know-ledge have significant influence towards the role of DPRD on region finan-cial control.
Inovasi dan Pengembangan Fashion Kombinasi Batik Bordir di Paderenan Kudus Rahmawati Rahmawati; Dwi Soegiarto; Sarah RH; Sri Murni; Trisninik RW; Subekti Dj
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 1 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i1.1975

Abstract

Program Pengabdian pada masyarakat ini dilaksanakan di Desa Padurenan Kecamatan Gebog Kabupaten Kudus. Pengabdian bekerjasama dengan UKM yaitu Koperasi Padurenan Jaya. UKM ini menghasilkan produk bordir yang selama ini sudah laku di pasaran, serta berpeluang untuk bisa meningkatkan permintaannya dan menjadi produk unggulan daerah apabila dikelola dengan efektif. Tujuan dari program pengabdian masyarakat ini adalah: untuk meningkatkan daya saing produk unggulan daerah, melalui peningkatan kualitas produk dan pemasaran, mempercepat difusi antara teknologi perguruan tinggi dengan masyarakat industri serta mengembangkan proses link & match antara perguruan tinggi, UKM, dan masyarakat luas. Tujuan lainnya adalah menciptakan technopreneurship baru. Metode yang digunakan dalam pelaksanaan kegiatan meliputi: diskusi, kerja bengkel/studio, operasional produksi, pelatihan dan pendampingan (kelompok dan individu). Luaran kegiatan pengabdian pada masyarakat ini adalah: 1. Meningkatkan aset dan omset UKM, yaitu bertambahnya fasilitas produksi dan bertambahnya tenaga kerja trampil serta meningkatnya omset penjualan. 2. Meningkatnya kualitas produk yang dihasilkan, dengan berbagai pelatihan peningkatan ketrampilan karyawan serta penerapan desain produk fashion yang baru nantinya diharapkan mutu produk semakin meningkat dengan harga yang lebih terjangkau. 3.Makin bertambah luasnya pasar produk, melalui penerapan strategi pemasaran yang lebih baik diharapkan pasar produk menjadi lebih luas mencakup daerah - daerah yang selama ini belum dijangkau. 4. Perbaikan kesejahteraan lingkungan, karena mayoritas masyarakat yang ada di lingkungan tempat UKM berada aktif sebagai pengrajin bordir maka dengan peningkatan/kemajuan UKM tersebut berarti akan meningkatkan kesejahteraan lingkungan pada umumnya. 5. Pemanfaatan limbah kain menjadi cinderamata yang bernilai jual.
Pelatihan Manajemen dan Akuntansi Pada UKM Jambu Mete UD SS. Sam Di Kecamatan Ngadirojo Kabupaten Wonogiri Agus Budiatmanto; Eko Arif Sudaryanto; Sri Murni; Anastasia Riani S; Muhammad Cholil; Ign. Sri Seventi P; Rahmawati Rahmawati; Eko Murniyanto
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 1 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i1.1978

Abstract

Analisa situasi terindikasi permasalahan UKM UD. SS Sam yaitu pembatasan personil yang kurang sepadan dengan kapasitas,  tata organisasi usaha lemah, pembukuan sederhana, akibatnya dimungkinkan UKM Mitra ini stagnan usahanya, tidak jelas share yang diterima, bahkan cash flow tidak terkontrol, manajer yang berangsur-angsur berumur tua akibatnya dikhawatirkan akan mengalami kebrangkutan. Diperlukan pembinaan dan pendampingan menata manajemen dan akuntansi agar UKM ini lebih sehat dari sisi bisnis, meningkat omzet pasar, terkontrol tata kelola keuangannya. Setelah dilakukan pembinaan dan pendampingan selama 6 (enam) bulan terjadi perubahan psikologis manajer terkait keyakinan perlunya penataan organisasi, akuntabilitas diantaranya pencatatan yang sistematis, teratur, terkontrol; memiliki perencanaan usaha yang jelas; sistem penggajian yang terstruktur sehingga menjamin karyawan bekerja dengan tenang dan berprestasi, pada gilirannya kapasitas usaha (perusahaan) selalu meningkat serta manajemen usaha mulai dari perencanaan usaha, tata letak bahan dan peralatan, pengaturan ruang usaha, ruang penyimpanan, hingga pemasaran. Untuk mengatasi permasalahan dalam mencapai tujuan dan memperoleh luaran maka langkah-langkah pengabdian yang dilakukan yaitu : 1. Diskusi partisipatif antara manajer, karyawan dengan tim pengabdi, 2. Pendampingan dalam mewujudkan struktur manajemen yang benar dan 3. Melatih akuntansi hingga dicapai akuntabilitas usaha.
Kontribusi Usaha Mikro Kecil dan Menengah: Pajak, Corporate Social Responsibility, Shodaqoh, dan Kebermanfaat Usaha Suwarno Suwarno; Rahmawati Rahmawati; Sri Murni; Warsina Warsina
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6802

Abstract

The existence of Micro, Small, and Medium Enterprises (MSMEs), which constitute the largest share in the national economy, is an indicator of the level of community participation in various economic sectors. UMKM towards the environment that is approved by tax, alms, CSR, and business benefit. The method of analysis uses descriptive analysis. Data collection using observations, questionnaires, and direct interviews to 250 MSMEs engaged in batik and grocery stores in Surakarta. 66.8% MSMEs have not paid taxes and 33.2% MSMEs have paid taxes, 96.8% MSMEs in Surakarta have done shodaqoh, 60.8% MSMEs in Surakarta have not done CSR and 37.2% are actively doing CSRs, 85, 6% of MSMEs stated that their businesses provided benefits for the community, while for the community about the business environment. Other findings show that MSMEs who have paid business taxes are long-term business groups, have permanent businesses, and have large-scale relationships and most MSMEs do not do CSR more because they have not seen the benefits of CSR activities.
Pewarnaan Alami Batik Eco Print, Upaya Peningkatan Kreativitas Produk Lokal di Jumog Berjo Karanganyar Rahmawati Rahmawati; Sarah Rum Handayani; Djuminah Djuminah; Sri Hartoko; Sri Murni; Fransisca Sestri Goestjahjanti
TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Vol. 5 No. 1 (2022): TRIDARMA: Pengabdian Kepada Masyarakat (PkM)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Tujuan kegiatan ini adalah untuk melestarikan dan mengembangkan batik sebagai identitas budaya bangsa, menerapkan inovasi desain yang variatif dengan pewarna alami, mengimplementasikan konsep ramah lingkungan berbasis potensi unggulan wilayah, meningkatkan kompetensi sumber daya manusia di sentra kerajinan batik Jumog Karanganyar, serta mengemas inovasi dan produk batik secara ekonomis dan berdaya jual tinggi dalam rangka meningkatkan pendapatan masyarakat. Metodologi yang diterapkan dalam kegiatan ini meliputi pelatihan teknik pewarnaan alam ramah lingkungan dan desain dan corak yang unik dan menarik, pendampingan pasca pelatihan, serta evaluasi kegiatan untuk meningkatkan capaian kegiatan. Luaran kegiatan ini adalah adanya desain produk baru yang dapat dihasilkan oleh pelaku usaha batik. Hasil kegiatan ini adalah peningkatan penjualan dan pendapatan masyarakat dengan adanya inovasi hasil produksi batik bagi masyarakat Jumog Kabupaten Karanganyar. Kesimpulan dari kegiatan ini adalah bahwa hubungan antara akademisi dan masyarakat dalam bentuk pengabdian kepada masyarakat sangatlah penting. Masyarakat dapat menerima manfaat dalam rangka meningkatkan ekonomi dan kesejahteraan melalui peningkatan kapasitas SDM, sedangkan akademisi dapat meningkatkan pencapaian IKU institusi terutama terkait peran institusi bagi masyarakat luas.
Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3699

Abstract

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit
Pengaruh Konsentrasi Kepemilikan terhadap Kinerja Perusahaan: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Indrian Supheni Indri; Annisa Rahmadhika Widowati; Sri Murni
Perspektif Akuntansi Vol 7 No 1 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i1.p1-16

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh konsentrasi kepemilikan terhadap kinerja perusahaan. Kinerja perusahaan diukur dengan menggunakan Return on Asset (ROA). Sedangkan Konsentrasi kepemilikan diukur dengan presentase kepemilikan saham terbesar (TOP 1). Penelitian ini juga melakukan uji robustness dengan menggunakan presentase kepemilikan keluarga dan presentase kepemilikan institusional sebagai ukuran konsentrasi kepemilikan. Populasi pada penelitian ini terdiri dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Sampel ditentukan dengan teknik purposive sampling dan didapatkan hasil 430 data sampel penelitian. Metode Regresi Linear Berganda digunakan dalam menganalisis hipotesis. Hasil penelitian ini menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif terhadap kinerja perusahaan. Uji robustness dengan menggunakan presentase kepemilikan keluarga dan presentase kepemilikan institusional sebagai ukuran konsentrasi kepemilikan menunjukkan hasil yang konsisten dan mendukung uji utama.
Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3699

Abstract

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP HARGA SAHAM PADA PERUSAHAAN. (Sektor Industri Konsumsi Tahun 2019-2021) Hermiliani Olpah; Sri Murni; Indrian Supheni; Dwi Feby Sistyaningrum
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i2.158

Abstract

Abstract: Every year the share price of Manufacturing Companies fluctuates. This incident is due to several factors, namely internal factors and external factors. This research aims to find out whether internal factors consisting of ROA and EPS have an effect on stock prices and whether external factors consisting of the exchange rate and inflation have an effect on stock prices. This research uses quantitative research methods with a sample size of 51 consumer industry manufacturing companies registered on the IDX in the period 2019 - 2021. The data obtained were analyzed using the Statistical Program for Social Science. From the results of the hypothesis test, it was concluded that in particular ROA, EPS, Exchange Rates and Inflation had a positive and significant effect on share prices because the t value for the Return On Assets (X1) variable was 2.691 with a significance level of 0.095. This shows that t count > t table (2.691 > 2.013). The t value for the Earning Per Share (X2) variable is 3.248 with a significance level of 0.190. This shows that t count > t table (3.248 > 2.013). The t value for the Exchange rate variable (X3) is 2.763 with a significance level of 0.805. This shows that t calculated > t table (2.763 > 2.013). The t value for the Inflation variable (X4) is 2.575 with a significance level of 0.449. This shows that t calculated > t table (2.575 > 2.013). And based on the calculated F value of 11,971 > F table 2.57, then in accordance with the basis for decision making in the F test it can be concluded that the hypothesis is accepted or the variables Return On Assets (X1), Earning Per Share (X2), Exchange Rate (X3) and Inflation (X4) simultaneously influences the Stock Price variable (Y).
Co-Authors Agus Budiatmanto Anastasia Riani S Andi Asrihapsari, Andi Annisa Rahmadhika Widowati Ari Kuncara Widagdo Bernadus Tresno Sumbodo Djuminah Djuminah Dwi Feby Sistyaningrum Dwi Soegiarto, Dwi Eko Arif Sudaryanto Eko Murniyanto Fransisca Sestri Goestjahjanti Hananto, Santoso Tri Ign. Sri Seventi P Ignatius Suprih Sudrajat Ika, Siti Rochmah Indrian Supheni Indrian Supheni Indri JAKA WINARNA Lina Nur Ardilla Mei Dina Iswatun Hasanah Muhammad Cholil NAILA NUUR HIDAYATI Olpah, Hermiliani Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Rahmawati Rahmawati Renata Zoraifi Sarah RH Sarah Rum Handayani Sardi Sardi Sri Hanggana Sri Hartoko Sri Suranta Subekti Dj Suwarno Suwarno Syafiqurrahman, Muhammad Trisninik RW Vidia Ayu Satyanovi Warsina Warsina Yasman Kamboja