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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Reswara: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Innovation Research Atestasi : Jurnal Ilmiah Akuntansi
Ida Nur Aeni
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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AKUNTANSI BATIK SHIBORI BERBASIS SAK-ETAP SEBAGAI UPAYA AKSES PERMODALAN Ida Nur Aeni; Amir Mahmud; Nurdian Susilowati; Nurfasikha Nurfasikha
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2368

Abstract

Usaha Mikro Kecil Menengah (UMKM) merupakan sektor bisnis yang memiliki peran strategis dalam menyumbang perekonomian sebuah negara. Salah satu potensi desa yang berbasis UMKM di Desa Kenteng adalah batik shibori. Dalam hal akses permodalan, batik shibori sudah melakukan penyusunan laporan keuangan, tetapi masih bersifat manual dan sederhana. Laporan keuangan yang dibuat pun juga belum sesuai dengan standar penyusunan laporan keuangan bagi UMKM. Tujuan pengabdian ini untuk membuat laporan keuangan batik shibori sesuai dengan Standar Akuntansi Keuangan Tanpa Akuntabilias Publik (SAK-ETAP) agar laporan dapat dipertanggungjawabkan dan akuntabel. Metode pengabdian yang dilakukan berupa pelatihan dalam bentuk sosialisasi dan pendampingan penyusunan laporan keuangan berbasis SAK-ETAP. Melalui pengabdian ini, pengurus UMKM batik shibori mampu menyusun laporan keuangan UMKM berbasis SAK-ETAP secara real time yang nantinya bisa digunakan untuk pengajuan akses permodalan pada pihak eksternal
Impression of Scarcity Messages on Impulse Buying in E-commerce: Experimental Study: English Ida Nur Aeni; Imas Nurani Islami; Ratieh Widhiastuti; Eva Nur Halimah
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This research aims to determine whether there are differences in the influence of low and high levels of scarcity messages on impulsive buying mediated by perceived arousal and to examine the effect of the moderating role of financial literacy on the influence of perceived arousal on impulsive buying. The method used in this research is an experimental research method with a factorial research design of 2 (limited-quantity scarcity: high vs low) x 2 (limited-time scarcity: high vs low), the sample in this study was 82 participants. The research results show that there is no difference in perceived arousal when faced with a message of scarcity, however, perceived arousal can encourage consumers to make impulsive purchases and financial literacy is not able to moderate the relationship between perceived arousal and impulsive purchases. This research implies that consumers need to increase self-control so as not to be led by arousal emotions when making purchasing decisions.
The Role of Auditor Reputation as a Moderator of the Effect of Tax Aggressiveness and Public Ownership on Auditor switching Decisions Fitria, Salsabiela Nur; Ida Nur Aeni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i1.1304

Abstract

Purpose: This study aims to examine tax aggressiveness and public ownership on auditor switching with auditor reputation as a moderating variable. Research Design and Methodology: The sampling technique used was purposive sampling and obtained 41 companies with a research period of 4 years so that the final amount obtained was 101 sample data. The analysis method uses logistic regression with the help of SPSS software. Findings and Discussion: The results showed that tax aggressiveness has a significant effect on auditor switching while public ownership has no significant effect on auditor switching. Auditor reputation strengthens the influence of tax aggressiveness and public ownership on auditor switching. Implications: This study contributes to the literature on auditor switching and provides practical implications for management, investors, and regulators in understanding the dynamics of auditor switching.
Pengaruh Pengungkapan ESG Dan Good Corporate Governance Terhadap Kinerja Keuangan: Bukti Empiris Peran Moderasi ESG Investors Dan Good Corporate Governance Esa Virjinia Ririanti; Ida Nur Aeni
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48316

Abstract

This study aims to analyze the impact of Environmental, Social, and Governance Disclosure and Good Corporate Governance on corporate financial performance, as well as to examine the role of ESG investors as a moderating variable. In this study, GCG is proxied by independent commissioners and audit committees, while financial performance is measured using ROA. This study employs a quantitative approach using secondary data obtained from financial statements, annual reports, and sustainability reports of companies in the basic and chemical industries listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consists of 22 companies with a total of 66 observations selected using purposive sampling. Data analysis in this study was conducted using EViews 12. The analytical methods employed include multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that ESG disclosure and the audit committee do not have a significant effect on financial performance, whereas independent directors have a positive and significant effect. Furthermore, ESG investors only moderate the relationship between the audit committee and financial performance, but do not moderate the relationship between ESG disclosure and independent directors on financial performance. These findings suggest that internal oversight mechanisms through independent directors are more effective in improving financial performance compared to ESG practices. This study provides empirical evidence regarding the importance of strengthening corporate governance and improving the quality of ESG implementation in supporting corporate financial performance.
Co-Authors Esa Virjinia Ririanti Eva Nur Halimah Fitria, Salsabiela Nur Imas Nurani Islami Nurdian Susilowati Nurfasikha Nurfasikha Raden Mohamad Herdian Bhakti Ratieh Widhiastuti