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All Journal Transformasi: Jurnal Pengabdian Masyarakat EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MODUS-Jurnal Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Bisnis dan Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Abdimas Mandiri Jurnal Akademi Akuntansi (JAA) Tangible Journal Journal of Innovation and Community Engagement Jurnal Multidisiplin Madani (MUDIMA) Jurnal Atma Inovasia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) eProceedings of Management Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital E-JURNAL AKUNTANSI Jurnal Akuntansi
Wahdan Arum Inawati
Universitas Telkom
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN WAHDAN ARUM INAWATI; MUHAMAD MUSLIH; KURNIA KURNIA
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.v23i1.858

Abstract

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.
Self-Identification of Homestay Management Problems and Canvas Business Model Majidah Majidah; Cahyaningsih Cahyaningsih; Rr Sri Saraswati; Wahdan Arum Inawati
Journal of Innovation and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jice.v2i1.3549

Abstract

Laksana Village is in Ibun Sub-District, Bandung District. Geographically, Laksana Village is close to the Kamojang Tourism area, which is the leading tourism destination in Bandung District. The village has the potential for tourism development. To support the tourism development program, there are several homestays. However, it was found that many tourists spent the night outside the Laksana Village area. Another problem faced by homestay managers is the difficulty in determining homestay tariff. This Community Service (CS) activity aims to explore the problems faced by homestay managers through self-identification of problems using the Community Based Participatory Research method. The results of the self-identification became the basis for the CS Team to map the nine elements of the canvas business model. The cost structure becomes a priority scale to be handled in order to solve the tariff determination problem and is expected to increase the value proposition. This CS activity specifically resulted in self-identification of problems and a business canvas model for homestay management.
PENGUATAN TATA KELOLA PADA ENTITAS BERORIENTASI NON LABA DI PONDOK PESANTREN MODERN ASSURUUR KABUPATEN BANDUNG Wahdan Arum Inawati; Fajra Octrina; RR. Sri Saraswati
Jurnal Abdimas Mandiri Vol. 6 No. 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v6i3.2706

Abstract

Pondok Pesantren Modern As-Suruur merupakan salah satu pondok pesantren milik swasta yang terletak di Desa Pameungpeuk- Banjaran - Kabupaten Bandung yang sudah terakreditasi A oleh Badan Akreditasi Nasional/Madrasah (BAN-SM). Dengan akreditasi tersebut menjamin bahwa komponen mutu lulusan, proses pembelajaran, mutu guru dan manajemen sekolah telah dinilai baik sesuai standar nasional yang ditentukan. Penerapan sistem pendidikan di pesantren melibatkan unsur agama dan kearifan lokal yang memiliki struktur, sistem, budaya, norma dan etika yang berbeda dengan lembaga pendidikan umum. Penerapan 5 prinsip tata kelola yang baik yaitu tranparansi, akuntabilitas, pertanggungjawaban, kemandirian dan kewajaran dapat meningkatkan kinerja pesantren secara efektif dan efisien. Tata kelola pada pondok pesantren di Indonesia masih jarang dilakukan, sosialisasi dalam bentuk penyuluhan diperlukan agar manajemen pondok pesantren memiliki  pengetahuan yang memadai mengenai tata kelola. Dengan tata kelola yang baik diharapkan visi tercapai karena misi dapat dijalankan dengan baik, meningkatkan reputasi pesantren, menghidari praktik korupsi dan kolusi, dan menambah kepercayaan stakeholders.Kata kunci : pesantren, stakeholders, tata kelola
The Pengaruh Indeks Pembangunan Manusia, Opini Audit, Kompleksitas Pemerintah dan Kekayaan Daerah Terhadap Pengungkapan Informasi Keuangan pada Website Resmi Pemerintah Daerah Studi Kasus pada Pemerintah Provinsi di Indonesia Tahun 2020 Nathasya Prissillya Aggatha; Sri Rahayu; Wahdan Arum Inawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2849

Abstract

This research was conducted to determine whether human development index, audt opinions, government complexity, and regional wealth have an effect on disclosure of financial information on the regional governments official website in Indonesia. The saturated sample technique was applied in sample collection, and the sample in this research covers all provincial governments in Indonesia in 2020. This research applies multiple linear regression analysis using IBM SPSS version 26 software. The research findings confirm that the human development index, audit opinion, government complexity, and regional wealth all have a simultaneous impact on the disclosure of financial information. Meanwhile, partially only regional wealth variables have an impact on the disclosure of financial information on the official websites of local governments throughout all provinces in Indonesia in 2020.
TATA KELOLA PESANTREN: PENERAPAN STRUKTUR ORGANISASI ENTITAS BERORIENTASI NON LABA DI PONDOK PESANTREN KABUPATEN BANDUNG Rr. Sri Saraswati; Wahdan Arum Inawati; Fajra Octrina
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i1.12653

Abstract

Abstrak: Pondok Pesantren Modern As-Suruur yang terletak di Desa Pameungpeuk – Banjaran, memiliki komponen mutu lulusan, proses pembelajaran, mutu guru dan manajemen sekolah yang dinilai baik sehingga terakreditasi A oleh Badan Akreditasi Nasional/Madrasah (BAN-SM). Sosialisasi tentang penerapan 5 prinsip tata kelola yang baik yaitu transparansi, akuntabilitas, pertanggungjawaban, kemandirian dan kewajaran harus dapat diterapkan di institusi pondok pesantren agar dapat meningkatkan kinerja yang efektif dan efisien. Pelaksanaan tata kelola yang baik dimulai dalam menetapkan struktur organisasi dan individu yang terlibat dalam kepengurusan pondok pesantren. Penjelasan mengenai struktur organisasi dan uraian pekerjaan serta tanggung jawab setiap pengurus harus dapat dijelaskan dengan baik dan transparan. Pembelajaran mengenai perlunya sistematika struktur organisasi yang disesuaikan dengan kebutuhan organisasi menjadi tujuan dari pengabdian masyarakat ini. Setiap individu pengurus dalam struktur organisasi harus dijelaskan di dalam profil kepengurusan dengan memuat nama lengkap, pendidikan serta tanggung jawab pekerjaannya. Penerapan struktur organisasi yang transparan dan jelas menghindari adanya praktik korupsi dan kolusi serta memudahkan pencapaian tujuan pesantren As-Suruur sehingga akan meningkatkan reputasi pesantren. Dari hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa 90,52% peserta setuju bahwa kegiatan ini direspon dengan baik oleh masyarakat sasar. Abstract: The As-Suruur Modern Islamic Boarding School which is located in Desa Pamempeuk– Banjaran, has components of graduate quality, learning process, teacher quality and school management which are considered good so that it is accredited A by the National Accreditation Board/Madrasah (BAN-SM). Dissemination of the application of the 5 principles of good governance namely transparency, accountability, responsibility, independence and fairness must be implemented in Islamic boarding schools in order to improve effective and efficient performance. The implementation of good governance begins with establishing the organizational and individual structures involved in managing Islamic boarding schools. An explanation of the organizational structure and job descriptions as well as the responsibilities of each administrator must be clearly explained and transparent. Learning about the need for a systematic organizational structure that is tailored to the needs of the organization is the goal of this community service. Each individual administrator in the organizational structure must be explained in the management profile, including full name, education and job responsibilities. A transparent and clear organizational structure avoids corruption and collusion practices and facilitates the achievement of the goals of the As-Suruur pesantren so that it will enhance the reputation of the pesantren. The results of this community service activity showed that 90.52% of participants agreed that this activity was well received by the target community.  
Pengaruh Biological Asset Intensity, Kepemilikan Manajerial, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis (Studi Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2021) Wahdan Arum Inawati; Sitti Farikha Tenri Pada
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 7 No 1 (2023): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v7i1.12989

Abstract

Biological assets are the most unique part of an agricultural company so that they become the most meaningful assets and this agricultural company operates as a biological transformation of assets owned by flora and fauna except for productive plants. This study aims to analyze biological asset intensity, managerial ownership, company size, and profitability on the disclosure of biological assets (case studies on agricultural companie listed on the IDX 2018-2021). This study falls under the quantitative research category, focusing on agricultural companies that were listed on the IDX between 2018-2021, with a total of 11 companies in the sample. The researchers utilized purposive sampling and panel data regression analysis with the assistance of Eviews 12. The findings indicate that disclosure of biological assets is influenced by biological asset intensity, managerial ownership, company size, and profitability when considered together. However, biological asset intensity, managerial ownership, and company size have no significant effect on the disclosure of biological assets when examined separately. On the other hand, profitability has a considerable positive impact on the disclosure of biological assets among agricultural companies listed on the IDX between 2018-2021
Dampak Environmental, Social, Dan Governance (ESG) Terhadap Kinerja Keuangan Wahdan Arum Inawati; Rahmawati Rahmawati
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.26674

Abstract

Purpose: The objective of this study is to assess how social, environmental, and governance factors impact the financial performance of companies in non-financial sectors. These three factors are assessed based on the Global Reporting Initiative (GRI) standard indicators. In addition, financial performance as a dependent variable is proxied through the Return on Assets (ROA) ratio. Methodology/Approach: This study used quantitative data with a purposive sampling approach and selected 32 non-financial sector companies with a research period from 2019 – 2021, so that the number of research observation data used was 96 samples. Regression analysis of panel data is used for testing research hypotheses. Data analysis techniques start from descriptive statistical analysis, classical assumption tests, panel data regression model selection tests, determination coefficient tests (R2), simultaneous tests (f), and partial tests (t). The fixed effect model was selected for this study after the chow test and hausman test. Findings: The findings of this study show that social factors, environmental factors, and governance factors have a positive influence on the financial performance of non-financial sector companies. This research provides an understanding of the application of ESG and its impact on the financial performance of non-financial sector companies in 2019-2021. Practical and Theoretical Contribution/Originality: The implication is that increasing awareness and compliance with corporate social responsibility on the environment, social and governance on the impact of the company's operational activities is a way for corporate sustainability.
Corporate Social Responsibility Disclosure in Primary Industry: Effect of Risk, Gender, and Environmental Disclosure Wahdan Arum Inawati; Aulia Fatiha Kurniadi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1578

Abstract

Corporate Social Responsibility (CSR) is one of responsibility to shareholders by paying attention to social and environmental aspect in the vicinity where the company’s operational activities are carried out. However, not all companies which has a direct impact to environment did CSR properly. PT. Aneka Tambang, Tbk. in 2021 was polluting the coast of East Halmahera, endangered mangrove and marine ecosystems. In addition, PT. Vale Indonesia, Tbk. also suspected of being the cause of forest destruction in South Sulawesi which resulted in sedimentation in Lake Mahalona, CSR implementation will impact to CSR disclosure of company. This study aimed to analyze how risk minimization, gender diversity and environmental certification affect CSR disclosure. Researcher used quantitative method. The population in this study were primary industrial companies with 45 observation data after selecting sample used purposive sampling, Researcher chose descriptive and panel data regression analysis using Eviews 12 as analysis method. The results of this study indicate that risk minimization, gender diversity, and environmental certification have a simultaneous effect on CSR. Partially, risk minimization has a negative effect on CSR disclosure. Meanwhile, gender diversity and environmental certification have no effect on CSR disclosure. Adjusted R-square in this study was 12,43%. It indicated that independent variable used in this study effect dependent study in 12,43%, remained 87,57% effected by other independent variable outside study.
PELATIHAN DAN EDUKASI LITERASI KEUANGAN UNTUK ANAK-ANAK PANTI ASUHAN Wahdan Arum Inawati; Ruri Octari Dinata; Hilda Salman Said; Hanif Azhar
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 4 (2023): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i4.16133

Abstract

Abstrak: Yayasan Griya Sodaqo Indonesia merupakan salah satu yayasan yang ada di Provinsi Jawa Barat. Yayasan ini menaungi beberapa panti asuhan, sehingga anak-anak yatim di dalamnya dapat menjadi masyarakat mitra sasar. Kegiatan pengabdian masyarakat ini dilakukan di Istana Yatim Daarul Adzkar Kota Bandung denga mitra sasar sejumlah 23 orang. Belum banyak anak-anak yang memiliki kemampuan dan keyakinan mengenai literasi keuangan sehingga menjadi peluang dalam mengadakan pengabdian masyarakat di bidang ini. Literasi keuangan memiliki tujuan jangka panjang yakni menambah wawasan dan kemampuan literasi anak-anak dan meningkatkan kesadaran mereka mengenai kehadiran lembaga keuangan yang ada di masyarakat. Pelatihan mengenai literasi keuangan diperlukan agar anak-anak yatim memiliki pengetahuan yang memadai mengenai literasi keuangan. Tingkat keberhasilan kegiatan ini diukur dengan mengevaluasi hasil kuesioner, pre dan post test, jika mencapai di atas 50% maka kegiatan pengabdian masyarakat ini dapat dikatakan berhasil. Berdasarkan hasil kegiatan pengabdian masyarakat yang telah dilaksanakan, bahwa jumlah peserta yang menjawab dengan benar pada saat post test semakin sedikit dibandingkan dengan pre test. Selain itu, tingkat kepuasan dari peserta sasar mencapai 90.59%.Abstract: The Griya Sodaqo Indonesia Foundation is one of the foundations in West Java Province. This foundation houses several orphanages, so that orphans in them can become target partner communities. This community service activity was carried out at the Daarul Adzkar Orphan Palace in Bandung City with 23 target partners. Not many children have the ability and confidence regarding financial literacy so that it becomes an opportunity to hold community service in this field. Financial literacy has a long-term goal, which is to increase children's knowledge and literacy skills and increase their awareness of the presence of financial institutions in society. Training on financial literacy is needed so that orphans have adequate knowledge about financial literacy. The success rate of this activity is measured by evaluating the results of the questionnaire, pre and posttest, if it reaches above 50% then this community service activity can be said to be successful. Based on the results of the community service activities that have been carried out, that the number of participants who answered correctly during the post test was less than the pretest. In addition, the satisfaction level of the target participants reached 90.59%.
Pengembangan mobile apps untuk crowdfunding Yayasan Griya Sodaqo Indonesia Hanif Azhar; Faishal Mufied Al-Anshary; Didit Widiatmoko Soewardikoen; Wahdan Arum Inawati; Aminahtul Zahroh; Avison Xaquil Azhar
Transformasi: Jurnal Pengabdian Masyarakat Vol. 19 No. 1 (2023): Transformasi Juni
Publisher : LP2M Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/transformasi.v19i1.6666

Abstract

[Bahasa]: Panti asuhan adalah organisasi nirlaba berbentuk lembaga usaha kesejahteraan sosial khusus anak. Pendirian panti asuhan bertujuan memberikan pelayanan kesejahteraan sosial melalui kegiatan santunan dan pengentasan anak-anak terlantar, memberikan pelayanan pengganti orang tua/wali anak dalam memenuhi kebutuhan fisik, mental dan sosial. Masyarakat umum dapat secara langsung dapat membantu memenuhi kebutuhan anak yatim kurang mampu sehingga dapat  meningkatkan kesejahteraan anak yatim di panti asuhan. Yayasan Griya Sodaqo Indonesia sudah melaksanakan kegiatan cowdfunding sejak tahun 2020 tetapi pelaksanaan ini hanya dilakukan dalam bentuk konvensional. Oleh karena itu diperlukan platform berupa aplikasi untuk kegiatan crowdfunding. Program pengabdian ini dilakukan dengan metode Focus Group Discussion dan ditindaklanjuti dengan observasi wawancara. Perencanaan Aplikasi fundraising berbasis android memungkinkan pengguna untuk mengumpulkan dana dari berbagai sumber untuk keperluan yang berbeda-beda. Hasil aplikasi ini dapat meningkatkan opersional kerja yayasan Griya Sodaqo Indonesia dan desain aplikasi ini juga dapat bermanfaat untuk institusi sejenis di Indonesia. Kata Kunci: crowdfunding, griya sodaqo, mobile apps, panti asuhan [English]: Orphanages are non-profit organizations engaged in social welfare for children. The establishment of orphanages aims to provide social welfare services through compensation and alleviation of neglected children, providing replacement services for parents or guardians of children in fulfilling physical, mental, and social needs. The general public can directly help fulfill the needs of underprivileged orphans to improve the welfare of orphans. Griya Sodaqo Indonesia Foundation has been carrying out crowdfunding activities since 2020, but this implementation is only done in conventional ways. Therefore, an application for crowdfunding activities is required. The method used was Focus Group Discussion and followed up with observation and interviews. Planning an Android-based fundraising application allows users to raise funds from various sources. The results of this application can improve the operational work of the Yayasan Griya Sodaqo Indonesia, and this application design can also be helpful for similar institutions in Indonesia. Keywords: crowdfunding, griya sodaqo, mobile apps, orphanage
Co-Authors Abdullah, Arkhan Fauzan Agung, Chris Petra Ajeng Luthfiyatul Farida Aminahtul Zahroh Angela Lionika Anggita, Meidila Annisa Nurbaiti Artanti, Nailah Artista, Gianina Aufa Oktafitria Aulia Fatiha Kurniadi Avison Xaquil Azhar Azizah, Adinda Noor Brigitta Eva Sinta Amartya Cahyaningsih Cahyaningsih Debby, Teresia Didit Widiatmoko Evalyna, Naomi Mega Fadiyah Hani Sabila Fahreza, Muhammad Fariz Faishal Mufied Al Anshary Fajra Octrina Fasya, Angghy Aghniya Fauziah, Farrah Ganendra, Nadhif Akmal Hakimsyah, Maryo Maulana Hanif Azhar Hery Widijanto Hilda Hilda Salman Said Ilhami, Rafli Rizki Isyiana , Arrum Amelia Isynuwardana, Deannes JAZADI, FURQAN RAMADHAN Kurnia Kurnia Kurnia KURNIA KURNIA KURNIA KURNIA, KURNIA Marwah, Assyifa Mubarokah, Ladystia Fadwah MUHAMAD MUSLIH Muhammad Muslih Muslih, Muhamad Nabila, Dien Aulia Nathasya Prissillya Aggatha Nursadrina, Athirah Pelawi, Gracetia Diasri Rahmatika, Annisa Nurdini Rahmawati Rahmawati Rahmawati, Oni Ramdani, Achmad Tamam Hilal Rinaldy, Rifqi Adam Rr Sri Saraswati Rr. Sri Saraswati Ruri Octari Dinata S. Ja’far Husnaini Sekardiva, Hafidza Aphrodaity Azra Siti Aisyah Lubis, Siti Aisyah Sitorus , Clara Oktavia Sitorus, Clara Oktavia Sitti Farikha Tenri Pada Sri Rahayu Susanta, Christina Pungky Tasya Kemala Puteri Tri Widarmanti Yusuf, Nisa Adhwani Zahara, Keysha Zulkarnaen, Yoga Fauzi