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SDGS DISCLOSURE AND FINANCIAL PERFORMANCE: POINTS OF VIEW FROM GENDER DIVERSITY, CSR AND INDUSTRIAL SENSITIVITY Khairina Nur Izzaty; Taufiq Andre Setiyono; Angie Marsha Putri; Iffa Dania Hamzah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10720

Abstract

This study aims to examine the factors that are thought to encourage companies to disclose sustainable development goals (SDGs) in their sustainability reports and examine the impact of disclosing SDGs on the company's financial performance. Using a population of companies listed on the Indonesia Stock Exchange and carrying out sustainability reporting, the sample used in this study was 146 firm-years after being eliminated using a purposive sampling method. Quantitative research data was then processed using SPSS 26 software, using two multiple linear regression models. The statistical results show that for the first model, board of directors gender diversity has a significant negative effect on SDGs disclosure, CSR committee and industry sensitivity have a positive effect on SDGs disclosure, while board of directors and commissioners gender diversity and company size have no significant effect on SDGs disclosure. In the second model it is known that the disclosure of SDGs by the company is not able to significantly influence the company's financial performance.
Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK 35) dan Pengembangan Sumber Daya Manusia (SDM) sebagai Upaya Peningkatan Akuntabilitas Dana Masjid Nidaaul Khoirot Semarang Taufiq Andre Setiyono; Khoirul Attiq; Grace Tianna Solovida; Evita Sulistyowati; Wahyu Anindya Tri Hapsari
Abdimas Universal Vol. 5 No. 2 (2023): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i2.334

Abstract

Based on the results of the condition situation analysis, to make financial reports according to standards, not only guidelines such as financial accounting standards are needed, but it is also necessary to have resources that have adequate abilities and understanding. The main problem faced by the current Nidaaul Khoirot Mosque manager is that the Mosque only records cash in and cash out, does not record the invetarization of assets owned so that the economic value of the Mosque cannot be known. So, to overcome these problems, the purpose of this novice community empowerment is to assist the mosque management of the Mosque in the application of ISAK 35 and the development of Mosque resources as an effort to increase the accountability of Mosque funds and management.
MINAT GENERASI Z DALAM BERINVESTASI TABUNG EMAS PADA PEGADAIAN DIGITAL SYARIAH Rinwantin, Rinwantin; Setiyono, Taufiq Andre

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.738 KB) | DOI: 10.31955/mea.v5i2.1071

Abstract

Generasi Z adalah generasi pembelajar, generasi yang harus menyadari pentingnya berinvestasi. Investasi yang bisa dipilih adalah investasi tabung emas di pegadaian digital syariah. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi minat generasi Z dalam berinvestasi emas. Sampel terdiri dari 85 responden dengan rentang usia 16-25 tahun. Variabel yang digunakan adalah persepsi risiko, pengetahuan dan persepsi kemudahan penggunaan. Hanya ada satu variabel yang berpengaruh signifikan terhadap minat Generasi Z yaitu variabel Persepsi Kemudahan Penggunaan. Semakin mudah, semakin tinggi minat menggunakan Pegadaian digital syariah untuk berinvestasi emas. R2 sebesar 0,327, jadi masih banyak variabel lain yang berpengaruh.
Pendampingan Pembuatan Media Sosial UMKM Di Kelurahan Lamper Lor Kecamatan Semarang Selatan Kota Semarang Setiyono, Taufiq Andre; Vestari, Mekani; Yusuf, Muhammad; Hamdani, Muliawan; Attiq, Khoirul
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 4 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i4.6058

Abstract

Kota Semarang merupakan ibu kota Provinsi yang memiliki beragam jenis UMKM. Kelurahan Lamper Lor Kecamatan Semarang Selatan merupakan salah satu contohnya. Usaha yang dijalankan masyarakat Kelurahan Lamper Lor Semarang dari segi pemasaran melalui media sosial belum dikelola dengan baik sehingga hasil yang diperoleh kurang maksimal. Seiring berkembangnya teknologi, dampak negatif dari pandemik dapat diatasi dengan menggunakan program digital marketing. Pelaku UMKM mulai menggunakan Media sosial dalam memasarkan produk.Topik ini dirasa penting karena Dampak pemasaran online sudah makin terasa, yaitu terjadinya perubahan pola, dari yang biasanya berbelanja di toko, gerai, supermarket atau mall sebagian konsumen beralih ke belanja online. Kegiatan ini bertujuan untuk mendampingi para pelaku UMKM untuk bisa membuat dan memanfaatkan media sosial didalam mengembangkan pemasaran dan penjualannya. Kegiatan ini meliputi pendampingan kepada pelaku UMKM. Hasil dari kegiatan ini pelaku UMKM mendapatkan pemahaman dan pengetahuan mendalam tentang pemasaran online serta setiap peserta dapat membuat media sosial yang digunakan untuk pemasaran penjualan.
Analisis Faktor – Faktor Yang Mempengaruhi Keputusan Nasabah Dalam Pengambilan Kredit Pada Saat Sebelum Dan Selama Masa Pandemi Pada Bank Pembangunan Daerah Nusa Tenggara Timur Carvalho, Sarah Kristina Bunga Dacosta; Setiyono, Taufiq Andre
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v12i2.407

Abstract

The purpose of this study was to test and analyze differences in customer decisions in taking credit before and during the pandemic which were influenced by interest rates, service quality, credit processes and income. This study uses primary data with a sample of 280 respondents. The sampling technique used in this research is accidental sampling. Data analysis was carried out using descriptive analysis with the help of SPSS 29. Based on this research, it can be seen that there are significant differences in customer decision making in taking credit during and before the pandemic which are influenced by interest rates, service quality, credit procedures and income.
ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN DIMEDIASI PROFITABILITAS DAN DIMODERASI FIRM SIZE Atiningsih, Suci; Setiyono, Taufiq Andre
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.5991

Abstract

The aim of this research is to empirically examine the effect of eco-efficiency on firm value mediated by profitability and moderated by firm size. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used purposive sampling and obtained a company with a total sample of 249 samples. Hypothesis testing using multiple regression analysis. The results of this study are eco-efficiency and profitability have an effect on firm value, profitability cannot mediate the effect of eco-efficiency on firm value, and firm size can moderate the effect of eco-efficiency on firm value. The contribution of this research is to provide input for companies and also for external parties in making decisions related to eco-efficiency management and its impact on company value. The limitations of this study are that the research object used is limited to manufacturing companies listed on the Indonesia Stock Exchange, so that the sample used is less broad and cannot accurately describe the extent of company value in Indonesia. 
Pengaruh Kapabilitas Inovasi, Modal Usaha, Diversifikasi Produk dan Pemahaman Akuntansi terhadap Keberlanjutan Bisnis UMKM Bidang Kuliner di Kota Semarang Yulia Intan Pratiwi; Taufiq Andre Setiyono
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10161

Abstract

This study aims to analyze the influence of innovation capability, venture capital, product diversification and accounting understanding on the sustainability of MSME businesses in Semarang City. The population of this study is MSME actors in the culinary field in Semarang City. The sample in this study was obtained using the Slovin formula, namely 331 MSMEs. This study is a quantitative study and was analyzed using the SPSS version 25 analysis tool. The results of the study indicate that innovation capability does not affect business sustainability. Venture capital has a significant positive effect on business sustainability. Product diversification has a significant positive effect on business sustainability. Accounting understanding has a significant positive effect on business sustainability.
PELATIHAN MANAJEMEN KEUANGAN BAGI PENGUSAHA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI RUMAH BUMN BRI SEMARANG Widhy Setyowati; Grace Tianna Solovida; Taufiq Andre Setiyono; Muhammad Purwanto; Rohmah Rojiyyah
Buletin Abdi Masyarakat Vol 4, No 2 (2024): Edisi Februari 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v4i2.657

Abstract

The significant growth of Micro, Small, and Medium Enterprises (MSMEs) in Semarang City, totaling 91 thousand licensed units, plays a crucial role in job creation and income generation. However, the majority of MSMEs face challenges in financial management, particularly due to low education and a lack of financial knowledge. About 70% of MSMEs start due to economic pressures rather than innovative products or specific skills. The Financial Management Awareness for MSMEs aims to enhance business practitioners' knowledge of financial management principles, cash flow management, financial planning, cash risk management, and financial performance measurement.The implementation method involves 44 participants from BRI Incubator, focusing on financial management, marketing, and business strategy training. The training took place on September 18, 2023, at the BRI State-Owned Enterprise House in Semarang. The evaluation shows a significant improvement in understanding, with participants stating the usefulness of overcoming financial challenges. This activity successfully empowered MSMEs, supported local economic growth, and created a positive impact on the community. The conclusion suggests recommending group mentoring tailored to business fields to enhance the specificity of financial reports.Keywords: Community Service, Financial Management, SMEs, BRI Incubator Training
The Influence of Mobile Banking Innovation and Fee-Based Income on the Value of Banking Firms Setiyono, Taufiq Andre; Setyowati, Widhy; Nurjanah, Wahdinii Widi
SIMAK Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.558

Abstract

In today's world, banks are all about making life easier for their customers through technology. But shifting from traditional systems to these modern, innovative solutions isn't always a walk in the park. For banks to thrive in this competitive environment, they need to dive into digital transformation, like developing mobile banking apps and boosting fee-based income. This study looks at how these mobile banking innovations and fee-based income affect the value of banking firms on the Indonesia Stock Exchange (IDX) between 2021 and 2023. With 57 banks on the IDX as our study group, we used purposive sampling to pick our samples and multiple linear regression analysis with SPSS as our tool. The results show that mobile banking doesn't significantly impact the value of banking firms, but fee-based income does have a positive impact.
Assistance in Preparing Financial Reports According to ISAK 35 to Increase Accountability and Management Nurul Islam Orphanage Tlogosari Semarang Setiyono, Taufiq Andre; Solovida, Grace Tianna; Attiq, Khoirul
Jurnal Abdimas Prakasa Dakara Vol. 4 No. 2 (2024): Pemberdayaan Masyarakat Melalui Pengembangan Kompetensi dan Literasi Praktis Be
Publisher : LPPM STKIP Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37640/japd.v4i2.2132

Abstract

This PKM activity aimed to assist the Nurul Islam Orphanage Semarang in implementing ISAK 35 to increase financial accountability and transparency. This program also develops an Orphanage Accounting Report System (SALPA) to disclose the financial reports so other parties can access for any requirement. Through this program, the orphanage managers have been able to prepare structured financial reports according to ISAK 35 standards. Transparency of financial report has also increased, proven by SALPA system that enable common people accessed the financial reports, so that donor confidence increases and makes it easier for the orphanage financial managers in submitting other donations. Challenges in the integration of Notes to Financial Reports (CALK) remain, but the SALPA system has helped improve the quality of financial management significantly.