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All Journal Jurnal Reviu Akuntansi dan Keuangan JDM (Jurnal Dinamika Manajemen) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EKUITAS (Jurnal Ekonomi dan Keuangan) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) BUDGETING : Journal of Business, Management and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Jurnal PKM Manajemen Bisnis Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi dan Keuangan Formosa Journal of Sustainable Research (FJSR) Asean International Journal of Business Jurnal Mahasiswa Mengabdi (JIMAWAbdi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) TOFEDU: The Future of Education Journal International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Innovative and Creativity Asian Journal of Social and Humanities
Ruhiyat, Endang
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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EXAMINING GREEN ACCOUNTING PRACTICES BASED ON SPIRITUALITY AND LOCAL WISDOM: AN ETHNOMETHODOLOGICAL STUDY Luh Gede Arieska Dianthy; Endang Ruhiyat; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.340

Abstract

This study examines the implementation of the Green Hotel concept based on Tri Hita Karana at Swarga Suites Berawa, Bali, focusing on Parahyangan, Pawongan, and Pabelasan aspects. The Green Hotel approach seeks to mitigate the hospitality industry's environmental impact through resource efficiency, waste management, and nature conservation. Grounded in Balinese philosophy, Tri Hita Karana integrates environmental, spiritual, and social harmony in interactions with employees, guests, and the local community. Using a qualitative ethnomethodology approach, data were gathered through interviews, observations, and documentation to analyze the concept's application and its impact on financial performance. Results indicate successful implementation, including prayer facilities, preservation of Balinese traditions, and eco-friendly practices. Financially, the hotel showed improvements in liquidity, profitability, and solvency, despite a decline in the Total Asset Turnover Ratio due to long-term investments in green technology. This study underscores the role of Tri Hita Karana in promoting sustainability and highlights its financial benefits, positioning Swarga Suites Berawa as a model for eco-friendly hospitality.
THE INFLUENCE OF ECONOMIC VALUE ADDED, GOING CONCERN OPINION AND DIVIDEND POLICY ON STOCK PRICES IS MEASURED BY MARKET VALUE ADDED Anastasia Awa; Endang Ruhiyat; Sugiyanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.350

Abstract

This study aims to examine the influence of Economic Value Added, Going Concern Opinion and Dividend Policy on Stock Prices as analyzed by Market Value Added. This type of research is associative quantitative research. The type of data used is secondary data obtained from the company's www.idx.co.id and website. The population in this study is manufacturing companies in the consumer non-cyclicals sector that have been listed on the IDX for the 2018-2022 period. The determination of the sample used the purposive sampling method, the number of research samples was 29 companies, with a research year of 5 years, the total data in this study was 145 data and the data was tested using the help of EViews software version 12. The data analysis technique used is panel data model regression. Based on the results of this study, the Economic Value Added variable  has a positive effect on the Stock Price,  the Going Concern  Opinion has no effect on the Stock Price, the Dividend Policy has no effect on the Stock Price, the Market Value Added cannot decode  the relationship  between the Economic Value Added and the Stock Price, the Market Value Added cannot decode the relationship of Going Concern Opinion to Stock Price, Market Value Added cannot decode the relationship of Dividend Policy to Stock Price.
The Effect of Good Corporate Governance and Intangible Assets on Company Financial Performance through Company Size (Empirical Study of Banking Companies Listed on the Indonesia Stock Exchange 2018-2022) Lasmaria Yohana Manalu; Endang Ruhiyat
Formosa Journal of Sustainable Research Vol. 3 No. 1 (2024): January, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i1.7584

Abstract

This study uses firm size as an intervening variable to investigate the relationship between intangible assets and sound corporate governance and a company's financial success. This study takes a quantitative approach, using a sample of banking companies. Annual financial reports from 2018 to 2022 that are posted on the Indonesia Stock Exchange (BEI) include secondary data. Over the course of the five-year study, which comprised 46 organizations as subjects and 20 samples, 100 yearly financial report data were collected. In this study, purposive sampling is employed. Gathering and evaluating data for descriptive statistics, model appropriateness testing, Path analysis, traditional assumption testing, coefficient of determination, and hypothesis testing constitutes data processing. The outcomes of statistics Experiments reveal that intangible assets and sound corporate governance do not affect a company's size at the same time. The company's size and effective corporate governance both have an impact on its financial performance. The financial performance of the company is unaffected by intangible assets. The Sobel test results demonstrate that the impact of intangible assets and sound corporate governance on a company's financial success cannot be mitigated by a company's size
The Effect of Learning Environment, Learning Motivation, and Family Economics on Student Learning Achievement Adhitia Hermawan, Rangga; Napisah, Napisah; Ruhiyat, Endang; Doringin, Ferry
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 8 (2025): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i8.223

Abstract

Education is an element that cannot be separated from humans, through education humans have the responsibility of fostering humans to have good quality, intelligent, and responsible for themselves, society, nation, and country, even spiritual responsibility so that humans as learners can carry out their religious teachings properlyThis study uses cross-sectional quantitative research techniques. The population in this study was 357 students. researchers used the slovin formula in determining the number of research samples so that 191 samples were obtained in this studyThe learning environment, learning motivation and family economy have an influence on learning achievement by 37.9%The learning environment variable has no effect on learning achievement partially The learning motivation variable affects learning achievement partially The family economy variable affects learning achievement partially The learning environment, learning motivation and family economy on learning achievement simultaneously
PENGARUH GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN Roza, Putri; Ruhiyat, Endang
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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

Abstract

This study aims to analyze the impact of green accounting, green intellectual capital, and corporate social responsibility on company performance. The research was conducted by analyzing sustainability reports and financial statements of companies in the mining sector (minerals) listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample used in this study consists of 12 mining companies (minerals) listed on the Indonesia Stock Exchange during the period from 2019 to 2023, using random sampling technique. The data used in this study is secondary data in the form of sustainability reports and financial statements from each company included in the sample. The variables used in this study are Green Accounting (X1) as the first independent variable, Green Intellectual Capital (X2) as the second independent variable, and Corporate Social Responsibility (X3) as the third independent variable, while Company Performance (Y) serves as the dependent variable. The panel data regression method is used as the research methodology in this study. The analysis of the research results is conducted using EViews 13 software. The findings indicate that the best model is the Fixed Effect Model (FEM). The results show that green accounting, green intellectual capital, and corporate social responsibility have a significant impact on company performance. Specifically, corporate social responsibility has a significant and positive effect on company performance, while green accounting and green intellectual capital do not have a significant impact on company performance. Keywords: Green Accounting, Green Intellectual Capital, Corporate Social Responsibility, Company Performance.
Edukasi Perpajakan Bagi UMKM dan OP: Penerapan Self-Assesment System PPh Pasal 21 di Kecamatan Bojongsari Sunarto, Sunarto; Mohammad Mahsun; Hendrik Napitupulu; Yunita Kwartarani; Abdul Hadi; Ruhiyat, Endang; Widiyati, Dian
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.45928

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk mengembangkan Program Kreativitas Mahasiswa (PKM) dengan tema edukasi perpajakan yang bertujuan untuk meningkatkan pemahaman pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) serta Organisasi Pemerintah (OP) terkait penerapan Self-Assessment System dalam kewajiban perpajakan, khususnya pada PPh Pasal 21. PPh Pasal 21 merupakan pajak yang dikenakan atas penghasilan yang diterima oleh karyawan atau penerima penghasilan lainnya. Dalam sistem Self-Assessment, wajib pajak memiliki kewajiban untuk menghitung, melaporkan, dan membayar pajak secara mandiri tanpa intervensi langsung dari otoritas pajak. Melalui pendekatan edukasi yang berbasis pada workshop, seminar, dan bimbingan teknis, kegiatan ini bertujuan untuk mengedukasi para pelaku UMKM dan OP mengenai mekanisme perhitungan, pelaporan, serta kewajiban perpajakan yang harus dipenuhi berdasarkan ketentuan yang berlaku. Selain itu, kegiatan ini juga memberikan pemahaman tentang pentingnya kepatuhan pajak dalam meningkatkan pendapatan negara dan kontribusi UMKM terhadap pembangunan ekonomi nasional. Diharapkan dengan adanya edukasi ini, pelaku UMKM dan OP dapat lebih memahami hak dan kewajiban perpajakan mereka, serta dapat menerapkan sistem self-assessment dengan lebih baik, yang pada gilirannya akan mendukung transparansi dan efektivitas sistem perpajakan di Indonesia. Kata Kunci: UMKM; OP; self-assessment; PPh Pasal 21
Peningkatan Ekonomi Rumah Tangga melalui Pengembangan UMKM di Dusun Bojongsari Islam Ali Akbar; Amar Galih; Faza Anggrainiy; Prilian Catur N.; Yuliandi Akbar; Holiawati; Ruhiyat, Endang
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.47479

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan perekonomian rumah tangga ibu-ibu di Dusun Bojongsari melalui pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM). Dusun ini memiliki potensi sumber daya manusia yang tinggi, namun keterbatasan pengetahuan manajemen keuangan dan pemasaran menjadi kendala utama. Pendekatan yang digunakan meliputi pelatihan manajemen keuangan dasar, strategi pemasaran digital, dan pelatihan pengemasan produk. Hasil kegiatan menunjukkan peningkatan pemahaman ibu-ibu dalam mengelola usaha, dengan 80% peserta mulai menerapkan teknik pemasaran digital. Kesimpulan menunjukkan pentingnya pendampingan berkelanjutan untuk memastikan keberlanjutan program. Kata Kunci: UMKM; ekonomi rumah tangga; pelatihan pemasaran digital; manajemen keuangan
Transformasi Pemasaran UMKM dengan Digital Marketing: Solusi Pemasaran di Era Modern di Kecamatan Bojongsari Setianingsih, Setia; Hakim, Dzaki Taufiqul; Hardila, Ika; Nurrizqi, Siti Aisyah; Putra, Topan ade; Holiawati; Ruhiyat, Endang
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.48890

Abstract

Kegiatan ini bertujuan untuk mengembangkan Program Kreativitas Mahasiswa (PKM) dengan tema Peningkatan Kapasitas UMKM Melalui Inovasi Pembukuan Sederhana: Solusi Penguatan Keuangan Usaha Mikro di Era Digital. UMKM merupakan sektor dominan dalam perekonomian Indonesia, namun masih menghadapi tantangan besar dalam pengelolaan keuangan, khususnya pada aspek pencatatan yang sistematis dan terdokumentasi. Banyak pelaku UMKM belum memiliki pemahaman dan keterampilan dasar dalam pembukuan, yang berdampak pada terbatasnya akses permodalan dan rendahnya profesionalitas usaha. Kegiatan pengabdian ini bertujuan memberikan pelatihan dan pendampingan pencatatan keuangan sederhana, baik manual maupun digital, kepada pelaku UMKM dan individu masyarakat. Metode kegiatan meliputi penyuluhan, pelatihan interaktif, serta simulasi pembuatan laporan keuangan dasar menggunakan media sederhana seperti buku kas, Excel, dan aplikasi seperti BukuWarung. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang pentingnya pencatatan keuangan, keterampilan dalam menggunakan alat pembukuan, serta kesadaran untuk memisahkan keuangan pribadi dan usaha. Inovasi pembukuan sederhana terbukti menjadi solusi strategis bagi UMKM dalam meningkatkan transparansi, akuntabilitas, dan daya saing usaha mereka di tengah tantangan digitalisasi ekonomi. Kata Kunci: UMKM; pembukuan sederhana; literasi keuangan; digitalisasi;
The Capitalization Training for MSMEs Actors in Waringin Jaya Village, Bojonggede Subdistrict, Bogor Regency Ruhiyat, Endang; Sugiyanto, Sugiyanto; Sukmana, Eka; Mariati, Mariati; Hayati, Siti; Muliawati, Kristina Ika
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1573

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, contributing significantly to GDP and employment. However, MSMEs, particularly in West Java Province, still face serious challenges, particularly related to financial management and access to capital. Many MSMEs fail due to limited capital and knowledge in financing and preparing simple financial reports. Adequate financial reports are essential for obtaining financing and business expansion. This Community Service (PKM) activity aims to increase the scale of MSME businesses in Waringin Jaya Village, Bojonggede District, Bogor Regency, by providing assistance in accessing capital and preparing simple financial reports. The PKM implementation method involves an initial survey to identify MSME needs, followed by direct assistance using a prepared module. This assistance is divided into four sessions: an explanation of capital access requirements, preparing simple financial reports, preparing simple sales reports, and a question and answer session. The results of the activity indicate that MSMEs gain a better understanding of credit requirements, capital sources, and how to prepare efficient financial reports and simple sales reports. The positive response from participants indicated that the information and insights provided were very helpful in developing their businesses. It is hoped that this increased understanding will facilitate MSMEs' access to capital, enable business expansion, create new jobs, and ultimately support local economic growth.
Penerapan Isak 335 Oleh Non-Governmental Organization (Ngo) Di Kabupaten Tangerang Pada Tahun 2024 Irpan Irpan; Muhamad Ridho; Ilman Fazrin; Endang Ruhiyat
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1024

Abstract

Standar akuntansi memiliki peran strategis dalam meningkatkan kualitas transparansi dan akuntabilitas pelaporan keuangan organisasi nirlaba. Interpretasi Standar Akuntansi Keuangan (ISAK) 335 diterbitkan sebagai pedoman pelaporan keuangan yang disesuaikan dengan karakteristik entitas nonlaba, guna menghasilkan informasi yang relevan bagi pemangku kepentingan. Penelitian ini bertujuan untuk mengevaluasi tingkat implementasi ISAK 335 oleh organisasi non-pemerintah (Non-Governmental Organization/NGO) yang beroperasi di wilayah Kabupaten Tangerang selama tahun 2024. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data primer dikumpulkan melalui wawancara mendalam, observasi langsung, serta telaah dokumen internal organisasi. Populasi penelitian ditentukan berdasarkan data resmi dari Badan Kesatuan Bangsa dan Politik (Kesbangpol) Kabupaten Tangerang yang mencatat 43 NGO terdaftar. Setelah diseleksi berdasarkan keberadaan Surat Keputusan Kementerian Hukum dan HAM dan domisili organisasi, diperoleh 36 NGO sebagai populasi relevan, dengan 16 di antaranya berhasil dihubungi dan bersedia menjadi partisipan. Temuan penelitian menunjukkan bahwa secara umum, NGO di Kabupaten Tangerang belum menerapkan ISAK 335 dalam praktik pelaporan keuangan mereka. Tidak adanya sosialisasi atau fasilitasi teknis dari otoritas terkait, khususnya Kesbangpol, menjadi salah satu penyebab utama rendahnya tingkat adopsi standar ini. Selain itu, keterbatasan kompetensi pengelola NGO dalam bidang akuntansi, yang sebagian besar berlatar belakang pendidikan non-keuangan dan jenjang pendidikan menengah bahkan dasar, turut menjadi faktor penghambat. Kesimpulan dari studi ini mengindikasikan perlunya intervensi kebijakan dalam bentuk edukasi, pelatihan teknis, serta pembinaan berkelanjutan agar pelaporan keuangan NGO dapat selaras dengan prinsip akuntansi yang berlaku umum. Penelitian ini diharapkan dapat menjadi rujukan awal bagi perumusan strategi peningkatan kapasitas tata kelola keuangan sektor nirlaba di tingkat daerah.
Co-Authors Abdul Hadi Adhitia Hermawan, Rangga Afridayani, Afridayani Ahmad Rifai Ahmad Rifai Amar Galih Anastasia Awa Andi Muhammad Yasin Andini, Andini Anggi Amalia Putri Anggraini, Anggun Anggun Anggraini Anggun Putri Ramadhan Aris Sanulika Aris Sanulika Astri Melani Rizky Bace Arliati Tunliu Bagus Riyanto, Muhammad Fathan Cahyani, Yenni Charly Manurung Dani Rahman Hakim, Dani Rahman Didi Sujadi Doringin, Ferry EKA SEPTIANI Erly Nur Awalia Fanji Muchlisina Faza Anggrainiy Hakim, Dzaki Taufiqul Hardila, Ika Hari Stiawan Harnovinsah Harnovinsah Haussain Irsyad, Achmad Dias Hayati, Siti Hendrik Napitupulu Hendro Waryanto Heni Pujiastuti Holiawati Holiawati Holiawati Holiawati Holiawati, Holiawati Ilman Fazrin Indah Sari, Dessy Indawati Indawati Indawati, Indawati Irna Handy Irpan Irpan Islam Ali Akbar Ismanto, Juli Jaenudin Jaenudin JMV. Mulyadi Juli Ismanto Kharina Windi Yohana Sari Kixi Oktapiani Kurniawan, Muhammad Erick Lasmaria Yohana Manalu Listiya Ike Purnomo Luh Gede Arieska Dianthy Mahfudyanto, Akhirul Marheni Mariati Mariati Marjohan, Masno Marnija Masno Marjohan Mohammad Mahsun Mohammad Sobarudin Muhamad Ridho Muliawati, Kristina Ika Napisah, Napisah Nofryanti Nugrahani, Sulih Nur Andika Handayani Nurmala Ahmar Nurrizqi, Siti Aisyah Prasetya, Eka Rima Prasetyo, Wahyu Heri Pratiwi, Adhitya Putri Priambada, Arga Prilian Catur N. Prilian Catur Nugroho Purnomo, Listiya Ike Putra, Topan ade Rakhmawati Oktavianna Refina Tasari Samosir Rima Prasetya, Eka Risah Hartanti Rosana, Andri Murti Rosiati Parapat Rosita Maharani, Virda Roza, Putri RR. Ella Evrita Hestiandari Rusdi Rusdi Rusdi, - Sari Dewi, Siti Ratna Setianingsih, Setia Siti Khadijah Sri Agustina, Sri SUGIYANTO Sugiyanto - Sugiyanto Sugiyanto Sukmana, Eka Sulih Nugrahani Sunarto Sunarto Suripto Suripto Suripto Suripto Suripto Suripto Suripto Tatariyanto, Firman Topan Ade Putra Wahyu Nurul Hidayati Wardokhi, Wardokhi Waryanto, Hendro Widiyati, Dian Wuri Handayani Wuri Handayani Yefita Lahagu Yenni Cahyani Yuliandi Akbar Yunita Kwartarani Yusuf Hendrawan