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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 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.

Pemberdayaan Bumdes Bojonegoro Melalui Kemandirian Pengelolaan Website Putra, S.E., MSA, Rediyanto; Kusumaningtias, Rohmawati; Pujiono, Pujiono; Siregar, Cantika Sari; Hidayat, Rendra Arief; Prasetyo, Eko
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p1-8

This service activity will be carried out at BUMDES located in Kapas Village, Kapas District, Bojonegoro Regency, East Java. This group experienced several problems, namely the lack of knowledge about the use of Information and Communication Technology for BUMDES businesses and the unavailability of BUMDES website media that can be used to manage and disseminate information to the public. Therefore, this activity provides solutions as follows: training on the use of Information and Communication Technology to BUMDES managers and the creation of websites and YouTube accounts as BUMDES media for digitally managing and disseminating information. The methods used in this community service activity are field surveys, lectures, demonstrations, practices, discussions, and distributing questionnaires. This PkM activity has been going well as shown from the results of the PkM activity survey that has been given to participants. This PkM activity succeeded in providing a number of outcomes that were given to partners in the form of website products, youtube accounts, and simple excel-based financial applications. In addition, this PkM also provides knowledge partners that can be used to manage the BUMDES business that has been run so that it becomes even better.

Pendampingan Penyusunan Program Kerja BPD dalam Meningkatkan Akuntabilitas Desa Haryati, Haryati; Pujiono, Pujiono; Nuswantara, Dian Anita; Yanthi, Merlyana Dwinda; Siregar, Cantika Sari
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p9-15

Badan Permusyawaratan Desa (BPD) is a solid partner of the village government in building and prospering the people as well as the full holder and implementer of village community sovereignty and plays a role not as an extension of the government, but rather as a representative of the community as well as an intermediary between the community and the Village Government. Village management must meet the principles: (1) Legal Certainty, (2) Orderly Administration of Government, (3) Orderly Public Interest, (4) Openness, (5) Proportionality, (6) Professionalism, (7) Accountability, (8) Effectiveness and efficiency, (9) Local wisdom, (10) Diversity, and (11) Participatory. Of all the principles of village management, the principles of accountability and transparency are often not met, thereby increasing the opportunity for fraud to occur, so assistance is needed in the preparation of BPD work programs in increasing village accountability. Mentoring activities succeeded in increasing the competence of village officials in the preparation of BPD work programs to improve accountability and good transparency. This can be seen from the increasing value of the acquisition of pretest scores above 70 by 69% and posttest scores above 70 by 89%.

Co-Authors Ambar Kusumaningsih Aviyanti Putri Dian Anita Nuswantara Eko Prasetyo 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 Putra, S.E., MSA, Rediyanto Putri, Aviyanti Rendra Arief Hidayat ROHMAWATI KUSUMANINGTIAS Romi Ilham, Romi Tegar Noviara Abie Wenti Dewi Larasati Yundari, Yundari Yuninda, Berlianda Rahma

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