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All Journal Indonesian Journal of Sustainability Accounting and Management Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Community Empowerment Indonesian Journal of Sustainability Accounting and Management Indonesian Journal of Applied Accounting and Finance FISCAL: Jurnal Akuntansi dan Perpajakan JIFA (Journal of Islamic Finance and Accounting)
Nur Chayati
Accounting Study Program, Faculty Of Economic And Business, Universitas Sebelas Maret, Surakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Corporate Philanthropy Disclosure of State-Owned Enterprises in Indonesia Agung Nur Probohudono; Raja Adzrin Raja Ahmad; Indra Kristianto Pambudi; Nur Chayati
Indonesian Journal of Sustainability Accounting and Management Vol 4, No 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.185

Abstract

Corporate philanthropy is becoming big in businesses and a major strategic issue for firms as they actively aim to be socially responsible organizations. This study aims to measure the extent of corporate philanthropy disclosure (CPD) and the impacts of foreign ownership, managerial ownership, the proportion of independent directors, and company size on CPD in annual reports of state-owned enterprises (SOEs) in Indonesia. The level of CPD in this study was measured using an index adapted from earlier research and regulation. Annual reports of 153 SOEs for 2010–2012 were examined to measure the extent of CPD and investigate its potential determinant factors. Study results indicate that company size has a significant positive effect on CPD and managerial ownership has a moderate effect. In addition, the results also show that the control variable, public company (Perum), has a significant effect on CPD in SOEs in Indonesia. The average CPD rate is only 63.00%, which indicates that CPD has been commonly disclosed in annual reports. The findings regarding corporate philanthropy in annual reports should be a concern to regulatory authorities and standard-setters in Indonesia. 
Analisis Pengaruh Struktur Modal terhadap Kinerja Keuangan BUMN Sektor Konstruksi: Peran Financial Distress sebagai Variabel Moderasi Saktiana Rizki Endiramurti; Nur Chayati; Estetika Mutiaranisa Kuriniawati; Didik Prasetyanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.961

Abstract

Capital structure decision represents one of the most crucial financing decisions that can affect firm performance and firm value through the cost of capital. The purpose of this research is to explore the effect of capital structure on firm performance and the moderating effect of financial distress. This research used 63 data observations of 7 Indonesia SOEs in the construction sector for the period from 2010 to 2019. Multiple and Moderated Regression Analyses were used to investigate the effect of capital structure and financial distress on firm performance. The results indicate that the capital structure has a negative effect on ROA and ROE.  and that this effect is stronger for firms with higher financial distress risk. This research is to provide further enrichment related to capital structure, financial distress, and firm performance, especially for SOEs in the construction sector in Indonesia.   ABSTRAK   Keputusan struktur modal merupakan salah satu keputusan pendanaan yang paling penting yang dapat mempengaruhi kinerja perusahaan dan nilai perusahaan melalui biaya modal. Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan kinerja keuangan serta pengaruh moderasi financial distress pada hubungan struktur modal dan kinerja keuangan. Penelitian ini menggunakan 63 data dari 7 BUMN Sektor Konstruksi di Indonesia untuk periode 2010 – 2019. Multiple dan Moderated Regression Analyses digunakan untuk menguji pengaruh pengaruh struktur modal dan kinerja keuangan serta pengaruh moderasi financial distress pada hubungan struktur modal dan kinerja keuangan. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif terhadap ROA dan ROE, dan bahwa efek ini lebih kuat untuk perusahaan dengan risiko kesulitan keuangan yang lebih tinggi. Penelitian ini untuk memberikan pengayaan lebih lanjut terkait struktur permodalan, financial distress, dan kinerja perusahaan khususnya bagi BUMN di sektor konstruksi di Indonesia.
ANALYSIS OF FINANCIAL DISTRESS IN INDONESIA STATE-OWNED ENTERPRISE Didik Prasetyanto; Agung Nur Probohudono; Nur Chayati; Saktiana Rizki Endiramurti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3448

Abstract

This study aims to provide empirical evidence related to the potential for financial distress experienced by State-Owned Enterprises. Through this research, a description of the potential financial distress experienced by PT Wijaya Karya (Persero) Tbk and PT Adhi Karya (Persero) Tbk can be obtained during the period 2010 - 2019. The Financial distress prediction model uses the Altman Model (Z-Score) and Springate Model (S-Score). The results show that from 2010 – 2019, PT Wijaya Karya (Persero) Tbk is still in a healthy condition so that the possibility of going bankrupt is very small. However, year by year, the condition of PT Wijaya Karya (Persero) Tbk is still in a gray condition where in this condition the company is prone to bankruptcy and experiencing financial problems that must be handled by the company's management appropriately. Meanwhile, PT Adhi Karya (Persero) from 2010 – 2019 showed the potential for financial distress which was strengthened by an unhealthy balance sheet because most of the funding sources came from debt. This study shows that the potential for financial distress arises because of a shift in government policy in development.
Kidspreneur initiation through making prayer mats with quilting techniques at Aisyiyah Orphanage Karanganyar An Nurrahmawati; Khresna Bayu Sangka; Dian Perwitasari; Estetika Mutiaranisa Kurniawati; Nur Chayati; Saktiana Rizki Endiramurti; Bagas Narendra Parahita; Lies Nurhaini
Community Empowerment Vol 7 No 10 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.7189

Abstract

Mentally and financially independence are essential matters that should be learned early. Among them are for children who do not have guardians or parents. Solutions designed to encourage independence, by teaching additional skills and instilling an entrepreneurial mentality in children or Kidspreneurs. The team chose to train sewing skills using the quilting technique because it is basic and easy, and the raw materials are inexpensive and readily available. The program focused on making prayer mats considering the simple shape and the uneven age and sewing skills of the children. In addition to providing entrepreneurial mental strengthening and sewing training on quilting techniques, the team also provided assistance with sewing machines, patchwork and sewing tools. The results of the training show the enthusiasm of the children and their desire to become entrepreneurs. From this training, the children of Aisyiyah Karanganyar orphanage members will be able to be independent and even contribute to similar empowerment in their surroundings.
Corporate Philanthropy Disclosure of State-Owned Enterprises in Indonesia Agung Nur Probohudono; Raja Adzrin Raja Ahmad; Indra Kristianto Pambudi; Nur Chayati
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.185

Abstract

Corporate philanthropy is becoming big in businesses and a major strategic issue for firms as they actively aim to be socially responsible organizations. This study aims to measure the extent of corporate philanthropy disclosure (CPD) and the impacts of foreign ownership, managerial ownership, the proportion of independent directors, and company size on CPD in annual reports of state-owned enterprises (SOEs) in Indonesia. The level of CPD in this study was measured using an index adapted from earlier research and regulation. Annual reports of 153 SOEs for 2010–2012 were examined to measure the extent of CPD and investigate its potential determinant factors. Study results indicate that company size has a significant positive effect on CPD and managerial ownership has a moderate effect. In addition, the results also show that the control variable, public company (Perum), has a significant effect on CPD in SOEs in Indonesia. The average CPD rate is only 63.00%, which indicates that CPD has been commonly disclosed in annual reports. The findings regarding corporate philanthropy in annual reports should be a concern to regulatory authorities and standard-setters in Indonesia. 
PENDAMPINGAN PELAPORAN KEUANGAN BERBASIS APLIKASI KEUANGAN BAGI PELAKU UMKM Asaprima Putra Karunia; Hanung Triatmoko; Sri Suranta; Trisninik Ratih Wulandari; Juliati Juliati; Meka Sabilla Salim; Saktiana Rizki Endiramurti; Nur Chayati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.7023

Abstract

Pengabdian ini dilakukan bekerjasama dengan Komunitas Solo Kuliner Solocool yang merupakan salah satu komunitas yang mewadahi UMKM kuliner di Karisidenan Surakarta. Hal ini dilakukan karena banyaknya UMKM yang belum memahami cara penghitungan tarif perpajakan yang tepat untuk usahanya. Oleh karena itu, pendampingan ini diharapkan dapat memberikan edukasi mengenai proses pelaporan keuangan dengan berbasis aplikasi keuangan sederhana, sehingga setiap UMKM memiliki pembukuan yang tepat sebagai dasar perhitungan tarif pajak. Tim Pengabdi akan melakukan pendampingan terhadap 24 UMKM yang telah tergabung dalam Komunitas Solo Kuliner Socool. 24 UMKM tersebut merupakan UMKM yang dimiliki perseorangan yang juga sebagai karyawan dan UMKM yang dimiliki perseorangan nonkaryawan. Pendampingan ini merupakan tahap kelanjutan dari pendampingan pada tahun sebelumnya. Pada pendampingan tahun ini akan berfokus dengan penggunaan aplikasi keuangan secara sederhana agar dapat menyajikan laporan keuangan secara tepat, sehingga dapat dilakukan perhitungan tarif pajak sesuai aturan yang berlaku. Aplikasi keuangan ini dimulai dari pencatatan neraca awal, kemudian dilanjutkan dengan pencatatan seluruh transaksi, posting buku besar dan berakhir dengan penyajian laporan keuangan yang sederhana bagi UMKM.
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Saktiana Rizki Endiramurti; Asaprima putra Karunia; Hanung Triatmoko; Meka Sabilla Salim; Nur Chayati; Trisninik Ratih Wulandari; Fahmi Setiadi; Juliati Juliati; Sri Suranta
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.11126

Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
Analysis of Trends and Phenomena of Motor Vehicle Tax Revenue in Kendal Regency (2017-2021) Farah Rahmah Liya; Juliati; Nur Chayati; Saktiana Rizki Endiramurti
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.408

Abstract

This study aims to analyze the trends and phenomena that occur in Motor Vehicle Tax (MVT) revenue in Kendal Regency. This study applies a descriptive, qualitative method. The results of the research have shown that MVT acceptance tends to fluctuate. The increase in MVT revenue is attributed to the success of the Kendal Regency Regional Revenue Management Unit (Unit Pengelolaan Pendapatan Daerah/UPPD) in carrying out its policy and service strategies. Meanwhile, the decline is due to an increase in open unemployment, the Work from Home (WFH) policy, a reduction in service hours, delays in offline outreach, the non-operation of several UPPD services, and a lack of community participation in responding to the MVT relief program.
Analisis Pengendalian Persediaan Barang Fast Moving Dan Efisiensinya Dengan Menggunakan Metode Economic Order Quantity (EOQ): Studi Kasus Pada CV. X Ayu Lupita Siva Alicia; Asaprima Putra Karunia; Meka Sabilla Salim; Nur Chayati
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i1.17854

Abstract

In retail companies, inventory is an important component for the operation of the company. The purpose of this research is done to find out the inventory control system carried out by the company, inventory control analysis CV. X with the EOQ method, knowing the economical inventory cost and optimum purchase frequency with the EOQ method, and knowing the amount of safety stock and when will be reordered (reorder point) inventory items on CV. X. The type of research used is quantitative research with a descriptive approach. This analysis is carried out by comparing inventory control policies implemented by companies and inventory control using the EOQ method. The results of this research show that inventory control with the EOQ method can save total inventory costs of Rp 45,333,016 or 56% more efficient when compared to total inventory costs using company policies. In addition, the use of the EOQ method can produce optimal quantity and frequency of purchases as well as the application of safety stock and reorder points. 
Enhancing financial awareness and taxation for Creative Space Community Nur Chayati; Khresna Bayu Sangka; Estetika Mutiaranisa Kurniawati; Nurmadi Harsa Sumarta; Agung Nur Probohudono; Saktiana Rizki Endiramurti; Anita Zulfiani; Anis Widjajanto
Community Empowerment Vol 9 No 9 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.11838

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have been recognized as crucial components and dynamic driving forces for various economies. The Indonesian government has paid serious attention to the MSME sector. One of the strategies for developing MSMEs to upgrade is through increased access to financing. However, the serious attention from the Indonesian government has not been maximized by MSMEs because it is not balanced with the ability related to financial management and taxation. Creative Space is an MSME Community, most of whose members are start-up companies that still lack knowledge of finance and taxation. The purpose of this community service is to provide financial education and tax obligations for Creative Space members. The method used is by providing guidance in preparing financial statements and tax reports. The results of the implementation of this financial and tax education are that all members of Creative Space can prepare financial statements and report the tax obligations that must be fulfilled by MSMEs.
Co-Authors Agung Nur Probohudono An Nurrahmawati Anita Zulfiani Arif Lukman Santoso Ayu Lupita Siva Alicia Bagas Narendra Parahita Chantika Henny Renata Putri Hariyadi Dian Perwitasari Didik Prasetyanto Estetika Mutiaranisa Kuriniawati Estetika Mutiaranisa Kurniawati Farah Rahmah Liya Hanung Triatmoko Indra Kristianto Pambudi Juliati Juliati Juliati Karunia, Asaprima Putra Khresna Bayu Sangka Lies Nurhaini Meka Sabilla Salim Nurmadi Harsa Sumarta, Nurmadi Harsa Raja Adzrin Raja Ahmad Risca Dwi Jayanti Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Setiadi, Fahmi SRI MURNI Sri Suranta Trisninik Ratih Wulandari Widjajanto, Anis