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All Journal Jurnal Manajemen Teknologi Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Mimbar Ilmu Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Abimanyu: Journal of Community Engagement Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

Cantika Sari Siregar

Universitas Negeri Surabaya

Author-ID : 2386831

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ANALISIS PENGARUH PERSEPSI KEBERMANFAATAN, PENGARUH SOSIAL DAN INDIVIDUALISME TERHADAP MINAT PENGGUNAAN SAK-EMKM DI KABUPATEN TRENGGALEK Putri, Aviyanti; Siregar, Cantika Sari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini bertujuan untuk menguji secara empiris mengenai Persepsi Kebermanfaatan, Pengaruh Sosial dan Individualisme terhadap Minat Penggunaan SAK-EMKM di Sektor UMKM Kabupaten Trenggalek. Penelitian ini menggunakan metode kuantitatif dan data primer yang diperoleh dari penyebaran kuesioner secara daring. Teknik yang diambil adalah teknik cluster random sampling dengan rumus sampel menggunakan perhitungan slovin, sehingga sampel penelitian diperoleh sebanyak 404 responden meliputi UMKM yang terdaftar pada Dinas Koperasi Kabupaten Trenggalek. Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan variabel Persepsi Kebermanfaatan, Pengaruh Sosial dan Individualisme berpengaruh positif terhadap Minat Penggunaan SAK-EMKM.

ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA CANTIKA SARI SIREGAR; IKA PERMATASARI; PUJIONO PUJIONO
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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.v23i1.763

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).

Pengaruh good corporate governance terhadap kinerja perusahaan pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020 Nugraha, Marchel Azhari; Siregar, Cantika Sari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research focused to analyse the influence of Good Corporate Govarnance (GCG) component Independent Commissioners, Board of Directors and Managerial Ownership on the performance of Transportation companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The phenomenon that occured was the condition of fluctuative transportation sector income in 2018-2020. Data analysis technique is using: (1) Classic Assumption Test, and (2) Hypothesis Testing. The results explain that Independent Commissioners partially have a significantly influence on the company’s perform variable. Board of Directors and Managerial Ownership partially have a significantly negative influence on the company’s perform variable. Simultaneously, the variables of independent commissioners, “board of directors, and managerial ownership as a whole or simultaneously have an influence on the company's perform variables

Analisis Kinerja Keuangan Sektor Farmasi Yang Terdaftar Di BEI Sebelum Dan Saat Covid-19 Firdausi Nuzula, Salsabila; Siregar, Cantika Sari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Financial performance is a reference that the company wants to achieve in the future within a certain period of time, which effectively and efficiently reflects the health of the company. This study aims to obtain information on the financial performance of pharmaceutical sector companies listed on the IDX before and during COVID-19. The research method used in this research is descriptive quantitative. The data analysis technique used is the profitability ratio with secondary data collection. The results of the analysis show that COVID-19 affects the financial performance of pharmaceutical sector companies listed on the Indonesia Stock Exchange. There are several companies experiencing an increase in profitability ratios before and during COVID-19, but not significantly. This supports the agency theory and the signal theory that management has managed the company effectively so that there is an increase in profits. A high profitability ratio is a good signal for investors to invest their shares in the company so that the value of the company's shares will rise.

Pengembangan Potensi Desa melalui Pendampingan Kewirausahaan Produk Dangkrik “Gedhang Kripik” pada Dusun Kulubanyu Mojokerto Jawa Timur Yuninda, Berlianda Rahma; Siregar, Cantika Sari
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 2 No. 1 (2021): Vol. 2 No. 1 April 2021
Publisher : Politeknik Negeri Semarang

Tujuan dari artikel ini adalah memberikan pemahaman tentang jiwa kewirausahaan masyarakat desa dan sebagai upaya menambah pendapatan perekonomian untuk mewujudkan desa binaan yang mandiri, aktif, kreatif, produktif, dan berdaya saing tinggi. Program Kementrian Pendidikan dan Kebudayaan mengadakan kegiatan dengan nama Program Holistik Bina Desa yang diajukan dengan judul AKUBISA (Akuntansi Bina Desa) dimana kegiatannya diwujudkan melalui pendampingan kepada masyarakat dusun Kulubanyu dalam berwirausaha dan menciptakan sebuah produk unggulan desa sebagai ikon dusun Kulubanyu yaitu produk Dangkrik “Gedhang Kripik” yang diolah menjadi kripik beranekaragam rasa yang kekinian, mengandung gizi tinggi dan bernilai jual tinggi. Hasil yang diperoleh dari terlaksananya kegiatan ini adalah masyarakat dusun Kulubanyu menjadi lebih sadar akan pentingnya menjaga dan membentuk kemandirian warga desa dalam hal berwirausaha khusunya pengelolaan Dangkrik hingga pencatatan keuangannya, sehingga dapat meningkatnya pendapatan perekonomian masyarakat.

Does Disclosure of Carbon Emission Able to Attract Investors? Putikadea, Insyirah; Siregar, Cantika Sari
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p39-52

Introduction/Main Objectives: This study aims to examine the investor reaction to carbon emission disclosure as well as the impact of carbon emission disclosure on investor reaction through firm value. Background Problems: Carbon Emissions in Indonesia are one of the largest global carbon emitters, these issues encourage the firm to disclose their environmental concern which will affect the reputation and stakeholder’s reaction. Novelty: Some studies state about the effect of carbon emission disclosure on firm value and lack of studies result investigate the relation with reaction of investor. This study concern on the reaction of investor as impact of carbon emission disclosure, either directly or indirectly through firm value. Research Method: This study uses path analysis by SPSS. A total of 144 samples were collected from the basic materials sector, which is listed on the Indonesian Stock Exchange (IDX) over two representative periods. Finding/Results: The basic material sector is the primary sector of the firm’s value chain and is considered a stable sector that attracts the investor market. Nevertheless, this sector contributes to industrial emissions, such as carbon emission, which has become an essential issue in climate change that has become a stakeholder and customer concern. Conclusion: The study found that carbon emission disclosure impacts investor reaction directly; meanwhile, path analysis results showed that firm value could not mediate the effect of carbon emission disclosure towards investor reaction.

Co-Authors Ambar Kusumaningsih Aviyanti Putri Dian Anita Nuswantara Firdausi Nuzula, Salsabila Halil Paino Haryati Haryati Ika Permatasari Insyirah Putikadea Loggar Bhilawa Made Dudy Satyawan Mariana Merlyana Dwinda Yanthi Ni Nyoman Alit Triani Ni Nyoman Alit Triani Nugraha, Marchel Azhari Pujiono Pujiono Putri, Aviyanti ROHMAWATI KUSUMANINGTIAS Romi Ilham, Romi Tegar Noviara Abie Wenti Dewi Larasati Yundari, Yundari Yuninda, Berlianda Rahma

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