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All Journal Jurnal Reviu Akuntansi dan Keuangan AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Proceeding of National Conference on Accounting & Finance Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Pengabdian Masyarakat Manage
EVY RAHMAN UTAMI
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Social Sciences Other

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Kinerja Dan Kompensasi Masa Depan Di Bank Syariah Dan Konvensional Evy Rahman Utami
Jurnal Akuntansi dan Keuangan Islam Vol 5, No 1 (2017)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v5i1.15

Abstract

The objective of this study is to examine the relationship between changes of    performance and changes of compensation of board commissioners and board of directors. In contrast to previous research, this study compare the relationship on conventional banking  and Islamic banking in Indonesia. The samples of this research are conventional and Islamic banking between periode 2011-2015. Data in this study were obtained from financial statements. Regression analysis will be employed to answer the research questions. The result showed that there is a positive relationship between changes of performance and compensation. However, there is no difference the relationship of performance and compensation on the conventional and Islamic banking. This study supported the agency theory, but it does not support the stewardship theory.
PENGARUH KOMPENSASI, LEVERAGE, UKURAN PERUSAHAAN , DAN DIVIDEN TERHADAP TURNOVER: STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI INDONESIA EVY RAHMAN UTAMI; ETIK KRESNAWATI; EKA DWIYANTI PUTJE
Jurnal Bisnis dan Akuntansi Vol. 21 No. 2 (2019): 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 | DOI: 10.34208/jba.v21i2.614

Abstract

This study aimed to show empirical evidence of the correlation between compensation, leverage, dividend and firm size with the CEO turnover of banking companies in Indonesia. This study used banking companies in 2009 – 2016. The total research samples were 41 companies. The data analysis used multiple regression. The result of the study indicated that compensation, leverage and firm size had no correlation with the CEO turnover of the banking companies. However, the dividend had positive and significance influence towards the CEO turnover of the directors. Compensation given to the board of directors were unable to align the interests of management and shareholders. Besides, the directors did not take leverage and total assets in the CEO turnover consideration. Nevertheless, they consider dividend distribution conducted by the company.
Strategi Peningkatan Ekonomi Rumah Tangga melalui Literasi Finansial dan Urban Farming di PCA Moyudan Erni Suryandari; Hafiez Sofyani; Evy Rahman Utami; Dara Alifa Fajriati Thamrin; Rizka Amalia; Mufti Alam Adha; Alek Murtin
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 1 (2026): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i1.3742

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan ketahanan ekonomi keluarga di lingkungan PCA Aisyiyah Moyudan melalui dua pendekatan utama, yaitu edukasi literasi keuangan rumah tangga dan pelatihan pemanfaatan pekarangan (urban farming) berbasis prinsip keberlanjutan. Program ini mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs), khususnya poin 1 (penghapusan kemiskinan), poin 2 (mengakhiri kelaparan), dan poin 8 (pertumbuhan ekonomi dan pekerjaan layak). Kegiatan dilaksanakan dalam tiga tahap utama: (1) persiapan, yang meliputi Focus Group Discussion (FGD) untuk identifikasi kebutuhan mitra dan penyusunan materi pelatihan; (2) pelaksanaan, berupa workshop literasi keuangan dan pelatihan urban farming dengan media tanam dari barang bekas seperti galon; dan (3) evaluasi, melalui pre-post test, observasi lapangan, serta survei kepuasan peserta. Pendampingan berkelanjutan dilakukan untuk memastikan materi yang diberikan dapat diimplementasikan secara konsisten. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pentingnya perencanaan dan pencatatan keuangan keluarga secara sederhana, serta munculnya antusiasme dan keterampilan baru dalam menanam sayuran di pekarangan rumah menggunakan barang bekas. Hal ini tidak hanya mendukung ketahanan pangan, tetapi juga membuka peluang ekonomi alternatif dan mendorong perilaku ramah lingkungan melalui prinsip daur ulang serta pemanfaatan sumber daya lokal. Originalitas dari program ini terletak pada integrasi antara literasi keuangan dan pertanian rumah tangga dalam satu rangkaian program pemberdayaan komunitas perempuan, yang menjadi praktik baik hasil kolaborasi antara perguruan tinggi dan organisasi masyarakat seperti PCA Aisyiyah dalam membangun kemandirian ekonomi dan budaya hidup berkelanjutan di tingkat keluarga.
Strategi Meningkatkan Keberlanjutan UMKM Aisyiyah Moyudan melalui Pelatihan Pemasaran dan Manajemen Keuangan Berbasis E-Commerce Wahyu Manuhara Putra; Evy Rahman Utami; Siti Dyah Handayani; Kania Citra Trisnakusuma; Hanifah Zalfa Nabilah
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 1 (2026): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v7i1.4237

Abstract

Tujuan – Pengabdian masyarakat ini bertujuan meningkatkan kapasitas, dan daya saing UMKM binaan Majelis Ekonomi dan Ketenagakerjaan (MEK) ‘Aisyiyah Moyudan Sleman melalui pelatihan pengemasan, pemasaran digital, dan literasi keuangan berbasis aplikasi. Program ini diharapkan dapat mengatasi keterbatasan kualitas produk, akses pasar, dan pencatatan keuangan sehingga usaha berkembang secara berkelanjutan. Desain/metodelogi/pendekatan – Kegiatan Pengabdian dilaksanakan melalui lima tahapan: sosialisasi, pelatihan, penerapan teknologi digital, pendampingan, serta perancangan keberlanjutan program. Data diperoleh melalui observasi, wawancara, serta evaluasi kualitatif terhadap keterampilan mitra dalam pengemasan produk, pengelolaan website belia-online.com, dan penyusunan laporan keuangan berbasis aplikasi. Mitra terdiri dari 35 UMKM. Hasil – Program menghasilkan peningkatan keterampilan UMKM dalam pengemasan yang lebih kreatif dan kompetitif, pemasaran digital yang memperluas pasar serta meningkatkan brand awareness, dan literasi keuangan yang mendukung pemisahan keuangan pribadi dan usaha serta mampu menganalisis usaha dengan cepat. Integrasi teknologi digital terbukti mendorong efisiensi, transparansi, dan keberlanjutan UMKM binaan MEK Moyudan. Originalitas – Pengabdian Masyarakat ini menunjukkan model pemberdayaan UMKM berbasis komunitas yang mengintegrasikan pengemasan, pemasaran digital, dan literasi keuangan berbasis teknologi. Kolaborasi perguruan tinggi dengan organisasi perempuan menunjukkan praktik baik dalam mendukung transformasi UMKM adaptif, profesional, dan berkelanjutan sesuai SDG no 8.
Unveiling The Impact of Collaboration-Oriented Culture on the Sustainability Report Quality: The Role of Stakeholder Pressure Diah Agustina Prihastiwi; Atika Atika; Ari Nurul Fatimah; Evy Rahman Utami
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.654

Abstract

Purpose: This research attempts to reveal how a team-centric culture impacts the quality of sustainability reports and how stakeholder pressure influences those linkages. Method: This study employs a quantitative methodology. The research sample comprised 64 energy industry companies from 2020 to 2024. Based on the purposive sampling employed, this research consists of 56 energy companies (260 observations). Secondary data from annual reports and corporate sustainability reports were utilised. The data were processed using STATA software. Findings: The findings show that energy companies that prioritise human capital development do not impact on the quality of sustainability reports, according to the fixed effect estimate model. Furthermore, pressure from institutional shareholders does not persuade companies to generate better sustainability reports. This finding aligns with other types of stakeholder pressure, both from creditors and employees. Other findings suggest that only company age can be an indicator of companies producing better-quality sustainability reports. Furthermore, several estimation models found that company size and profitability (return on assets) play a role in encouraging better-quality sustainability reports. Implications: The research findings indicate that all energy companies in Indonesia have not yet used assurance services to verify the information included in their sustainability reports. The findings provide practical implications for regulatory bodies, including the Indonesian Financial Accounting Standards Board-Institute of Indonesia Chartered Accountants (IAI) and the Financial Services Authority (OJK), regarding sustainability report verification regulations to minimise negative narcissism practices. Novelty/Value: This study focuses on the quality of the sustainability report related to the company's culture. Based on the theoretical perspective, this study uses institutional theory and stakeholder theory. Additionally, this study took into account the moderating effect of stakeholder pressure, which might have an impact on managerial choices.
Co-Authors Alek Murtin Arum Indrasari, Arum Atika Atika Dara Alifa Fajriati Thamrin Diah Agustina Prihastiwi Diyah Ayu Novita Sari EKA DWIYANTI PUTJE Erna Purnamasari Erni Suryandari Etik Kresnawati ETIK KRESNAWATI Fatimah, Ari Nurul Hafiez Sofyani Hanifah Zalfa Nabilah Harjanti Widiastuti Indra Wijaya Kusuma Kania Citra Trisnakusuma Resa Ulfah Pertiwi Rizka Amalia Siti Dyah Handayani Sri Budhi Rezki Wahyu Puspita Maharani