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All Journal JURNAL AKUNTANSI DAN AUDITING IQTISHODUNA Monex: Journal of Accounting Research Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Analisis Bisnis Ekonomi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Journal of Contemporary Accounting Soedirman Economics Education Journal JAF- Journal of Accounting and Finance Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Balance : Jurnal Akuntansi dan Manajemen Jurnal Sosial dan Sains Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal RAK (Riset Akuntansi Keuangan) Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Jurnal Analisis Bisnis Ekonomi JIMEKA
Laeli Budiarti
Fakultas Ekonomi dan Bisnis, Universitas Jendral Soedirman
Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND COMPANY SIZE ON COMPANY PERFORMANCE Yusiningtyas, Wahyu; Budiarti, Laeli
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.30458

Abstract

This study analyzes the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Company Size on company performance. A quantitative method utilized annual report data from companies listed on the Corporate Governance Perception Index (CGPI) from 2016 to 2019. The population comprised 44 companies listed on the CGPI and the Indonesia Stock Exchange, with a sample of 15 companies selected using purposive sampling. The study covered four years (2016-2019), resulting in 60 company data sets being processed and analyzed. Company performance was measured using Tobin's Q value, while GCG was assessed based on scores from the CGPI. CSR disclosure followed the Global Reporting Initiative's (GRI) requirements, with 78 items listed in GRI G4, and company size was proxied by total assets. Multiple linear regression was used for data analysis. The results indicated that GCG, CSR, and company size significantly influence company performance. Larger companies that adhere to governance practices and fulfill social responsibilities are more likely to produce proper annual reports, enhancing public trust. In the long term, such trust from investors and stakeholders can enhance company performance.
The Influence of Profitability, Intermediation Function, and Leverage on Firm Value Aptiansyah, Muhammad Adam; Budiarti, Laeli
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.3427

Abstract

This study examines the relationship between profitability, intermediation performance, leverage, and firm value among banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research adopts the PBV ratio as its primary measure of firm value. For the explanatory variables, we selected ROA to represent profitability, LDR for the intermediation function, and DER as our leverage indicator. Drawing on Signaling Theory, the study considers these financial ratios as key indicators that investors may interpret when assessing bank performance and risk. An analysis of panel data from 26 banking companies (comprising 78 observations) determined that the Random Effects Model was the best statistical method for this study. Profitable banks receive substantially higher market valuations compared to their less profitable counterparts. The magnitude of this relationship underscores how critically investors evaluate earnings when determining a bank's worth. On the contrary, banks with higher lending to deposit ratios experience lower market valuations, as excessive lending activity may signal potential liquidity problems and weaken investor sentiment. Interestingly, the level of leverage does not significantly influence how the market values these banking institutions. Overall, the findings highlight that not all financial ratios carry equal weight as market signals and emphasize the importance of maintaining profitability and prudent intermediation practices in the post pandemic banking environment.
Strategi Pemulihan UMKM Kuliner Pasca Pandemi Covid-19 Mellinia, Salma Putri; Setyorini, Christina Tri; Budiarti, Laeli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1869

Abstract

The purpose of this study is to determine the recovery strategy of culinary MSMEs after the Covid-19 pandemic in Purwokerto City. This research is a qualitative research with phenomenological approach. The informants in this study is 6 owners of culinary MSMEs in Purwokerto City using purposive sampling method. Interviews and observations are the types of data collection in this study. The data validity test in this study uses triangulation of theory. Data analysis techniques used by researcher are data reduction, data presentation, and conclusion drawing. The results of this study show that all informants have carried out business recovery strategies. The recovery strategies include providing discount promos, using technology-based production tools, conducting online promotions, and keeping business financial records.
Penerapan Laporan Keuangan pada “Najah Mart” di Pesantren Mahasiswa An Najah Purwokerto Pertiwi, Aulia Hilda; Susilowati, Dewi; Budiarti, Laeli
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1334

Abstract

Najah Mart merupakan unit usaha ritel di Pesantren Mahasiswa An Najah Purwokerto yang berperan penting atas penyediaan kebutuhan santri dan pembelajaran kewirausahaan. Penelitian ini berupaya menganalisis penerapan laporan keuangan, mengidentifikasi kendala yang dihadapi, dan mengevaluasi dampaknya terhadap transparansi serta akuntabilitas usaha. Permasalahan utama ialah minimnya kompetensi akuntansi pengelola,keterbatasan teknologi informasi, dan belum optimalnya penerapan standar akuntansi. Penelitian ini mempergunakan metode kualitatif dengan pendekatan studi kasus, mengumpulkan data melalui wawancara mendalam dengan pengurus, observasi langsung proses pencatatan, dan analisis dokumentasi laporan keuangan. Hasil penelitian menunjukkan bahwa Najah Mart melakukan pencatatan harian dan bulan melalui buku besar serta aplikasi Sid Retail Pro, namun belum menyusun komponen laporan keuangan lengkap seperti neraca, laba rugi, serta arus kas sesuai standar. Tantangan utama meliputi ketiadaan tenaga dengan latar belakang akuntansi, pencatatan manual yang tidak rinci, dan kehilangan dokumen transaksi. Meskipun demikian, transparansi dijaga melalui evaluasi mingguan kepada pengurus pesantren. Penelitian menyimpulkan perlunya pelatihan akuntansi berkelanjutan, adopsi sistem informasi berbasis teknologi, dan pengembangan SOP pencatatan keuangan. Temuan ini berkontribusi pada literatur akuntansi koperasi pesantren dan memberikan rekomendasi praktis untuk meningkatkan kualitas laporan keuangan unit usaha pesantren
Co-Authors Abdillah, Fachreza Adi Wiratno, Adi Ali Rokhman, Ali Aptiansyah, Muhammad Adam Ariashinta, Dewanti Ascaryan Rafinda Bambang Agus Pramuka Christina Tri Setyorini Dewi Susilowati Dona Primasari, Dona Elza, Livianinda Fadhila, Lulu Syifa Feogeok, Sari Fitrijati, Krisnhoe Rachmi Rachmi Haryadi - Kiky Srirejeki, Kiky Mela, Ervina Mellinia, Salma Putri Mubaroq, Afiq Chamim Mustaufik Negina Kencono Putri Noviyanti, Sri Eka Permatasari, Astria Wulan Pertiwi, Aulia Hilda Purbajati, Arya Dwi Rachmawati, Ira Rahayu, Ananti Putri Ramadhani, Wanda Putri Retno Setioningsih Rizqy, Ghina Rosidi Rosidi Sri Lestari Sudjono Sudjono, Sudjono Sukirman Sukirman Sukirno Sukirno Sunarmo, Agus Su’daa, Saniyya Nabila Umi Pratiwi, Umi Yusiningtyas, Wahyu Zaen, Muhammad Rafi Zahrah, Fatimah Az