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TROUBLED FIRMS IN INDONESIA STOCK EXCHANGE: THE MONITORING ROLE OF AUDIT COMMITTEE Syahriar Abdullah; Istinganah Eni Maryanti
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.v7i4.11034

Given the significant number of troubled firms in Indonesian Stock Exchange in recent years, this study aims to examine the role of the audit committee in helping Indonesian listed firms to overcome various problems. We analyse secondary data from troubled firms in Indonesia Stock Exchange for 2018-2020 using ordered logistic regression. From our examination, there are several Indonesian listed firms were given special notation in IDX website, dominated with financial reporting problems, followed with financial problems, and legal compliance problems. We also find that audit committee expertise, activities, and meeting attendance hold significant monitoring role in helping firms avoid accountability problems, proven with significant negative effect. This research contributes to answering the limitations of the literature on issues of issuers' study on the Indonesia Stock Exchange so that it plays a role in enriching the existing literature with a comprehensive investigation of the role of the audit committee. This research also contributes to providing recommendations for the practice of audit committees in order to realize an accountable company that is free from various problems, both financial, legal, and financial reporting issues.

PENGENALAN AKUNTANSI SEDERHANA UMKM DI DESA KARANGBANGUN, KECAMATAN MATESIH,KABUPATEN KARANGANYAR Istinganah Eni Maryanti; Rahmatya Widyaswati; Supartini Supartini; Syahriar Abdullah; Susilaningtyas Budiana Kurniawati
GANESHA: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2024): Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v4i1.2807

Pencatatan keuangan berperan sebagai alat bantu dalam menjalankan bisnis. Pengelolaan keuangan menjadi salah satu aspek penting bagi kemajuan usaha (Zuhdi, 2011). Pengelolaan keuangan dapat dilakukan melalui akuntansi. Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Masih banyak pelaku UMKM yang belum menyadari pentingnya pencatatan keuangan dan pembukuan yang rapi. Padahal, dengan adanya pembukuan pelaku usaha bisa mengetahui sehat atau tidaknya usaha mereka. Pelaksanaan kegiatan Pengabdian Pada Masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Hasil dari pengabdian masyarakat ini para pelaku UMKM belum menjalankan praktik pencatatan dengan model akuntansi sederhana sehingga diharapkan para pelaku UMKM dapat meningkatkan kinerja usaha yang mereka miliki.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BUMDES INTERNET DESA DI DESA KARANGSARI KABUPATEN KARANGANYAR Susilaningtyas Budiana Kurniawati; Rahmatya Widyaswati; Supartini Supartini; Syahriar Abdullah; Istinganah Eni Maryanti; Warsina Warsina
GANESHA: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v4i2.3734

Badan Usaha Milik Desa (BUMDes) menjadi salah satu cara untuk dapat meningkatkan taraf hidup masyarakan desa terutama dalam hal peningkatan perekonomian masyarakat. Namun demikian sering kali BUMDes tidak berjalan tidak sesuai yang diharapkan untuk memberikan daya ungkit peningkatan ekonomi pedesaan. Operasional BUMDes tidak memberikan keuntungan malah cenderung merugi. Kriteria BUMDes untuk dinyatakan sehat secara finansial dapat dilihat dari laporan keuangan sebagai indikator yang menunjukkan keuntungan secara konsisten. Sehingga kemampuan menyusun laporan keuangan merupakan hal krusial yang harus dimiliki oleh setiap pengelola BUMDes apabila ingin mempertahankan sustainabilitas usahanya. Pelatihan penyusunan laporan keuangan pengelola BUMDes merupakan upaya strategis meningkatkan kapasitas Sumber Daya Manusia (SDM) pengelola BUMDes untuk mengatasi kendala yang selama ini dialami dalam penyusunan laporan keuangan. Hal tersebut yang mendorong Program Studi Akuntansi Fakultas Ekonomi Bisnis Universitas Tunas Pembangunan Surakarta melaksanakan kegiatan pengabdian masyarakat sebagai salah satu tridarma perguruan tinggi dalam bentuk pelatihan penyusunan laporan keuangan BUMDes di Desa Karangsari, Kecamatan Jatiyoso, Kabupaten Karanganyar Provinsi Jawa Tengah.

Pengaruh Penerapan Akuntansi, Laporan Keuangan, Dan Payment Gateway Terhadap Kinerja UMKM Usaha Rumah Makan Di Kabupaten Sukoharjo (Tahun 2023) Nggir Evitria; Supartini Supartini; Syahriar Abdullah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10436

Penelitian ini menguji kembali penelitian dari Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) dan Pangestu, R., & Rita, M. R. (2022) dan dalam tujuan penelitian ini adalah untuk mengetahui pengaruh dari: (1) Penerapan Akuntansi, (2) Laporan Keuangan, dan (3) Payment Gateway terhadap Kinerja UMKM Usaha Rumah Makan di Kabupaten Sukoharjo. Penelitian ini menggunakan pendekatan data kuantitatif, dengan metode simpel random sampling untuk pengambilan sampel secara acak. Jumlah sampel dalam penelitian ini adalah 100 responden, yang merupakan pemilik rumah makan. Teknik pengumpulan data dilakukan melalui kuesioner dengan skala Likert. Hasil penelitian menggunakan uji t menunjukkan bahwa variabel penerapan akuntansi dan payment gateway berpengaruh terhadap kinerja UMKM, sementara variabel laporan keuangan tidak berpengaruh terhadap kinerja UMKM. Namun, hasil uji F menunjukkan bahwa variabel penerapan akuntansi, laporan keuangan, dan payment gateway secara bersama-sama berpengaruh terhadap kinerja UMKM. Hasil dari uji koefisien determinan R² menunjukkan nilai Adjusted R Square yang menunjukkan bahwa variabel yang telah diteliti mampu menjelaskan sekitar 35,5%, sementara sisanya sebesar 64,5% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Penerapan Akuntansi, Laporan Keuangan, Payment Gateway, dan kinerja UMKM ABSTRACT This research reexamines research from Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) and Pangestu, R., & Rita, M. R. (2022) and the purpose of this study is to determine the influence of: (1) Application of Accounting, (2) Financial Statements, and (3) Payment Gateway on the Performance of MSMEs Restaurant Business in Sukoharjo Regency. This study used a quantitative data approach, with a simple random sampling method for random sampling. The number of samples in this study was 100 respondents, who were restaurant owners. The data collection technique was carried out through a questionnaire with Likert scale. The results of the study using the t test showed that the variable application of accounting and payment gateways had an effect on the performance of MSMEs, while the variables of financial statements did not affect the performance of MSMEs. However, the results of the F test show that the variables of the application of accounting, financial statements, and payment gateways together affect the performance of MSMEs. The results of the R² determinant coefficient test show the Adjusted R Square value which shows that the variables that have been studied are able to explain about 35.5%, while the remaining 64,5% is influenced by other factors that were not studied in this study.

The Power of Knowledge: How CEO Education Shapes CSR Transparency in Indonesian Banks Satrio Nararya; Syahriar Abdullah; Rahmatya Widyaswati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i2.124

This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.

The Influence of Students' Financial Understanding and Life Style on Interest in Using Technology-Based Loans (Pinjol) in the Era of Financial Services Digitalization : Case Study on Students at Solo Raya University Dinda Mutiara Astuty; Susilaningtyas Budi Kurniawati; Syahriar Abdullah
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.143

This study aims to analyze the influence of students' financial understanding and lifestyle on interest in using technology-based loans or online loans. Due to the ease of access to financial services in this era of digitalization, students have a variety of options to meet their financial needs, including online loans. This study uses a quantitative approach and uses primary data through questionnaires that are distributed to students as respondents. The results of the research analysis showed that financial understanding did not have a significant effect on the interest in using online loans, while on the contrary, lifestyle had a significant effect on the interest in using online loans. These findings show that students' tendency to consumptive lifestyles or lifestyle behavior patterns determine their interest in using online loans compared to financial literacy levels. Therefore, wise lifestyle management needs to be the focus in efforts to educate students so that the use of loan services can be carried out responsibly.

The Influence of Transparency and Accountability in Village Fund Management in Ngablak District, Magelang Regency Vega Yuliana; Susilaningtyas Budiana Kurniawati; Syahriar Abdullah
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.148

This study aims to examine the effect of transparency and accountability on village fund management in Ngablak District, Magelang Regency. The research employed an associative quantitative approach using primary data collected through questionnaires. The study involved seven villages as the population, with a total of 86 respondents selected as the sample. Data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that both transparency and accountability have a positive and significant effect on village fund management. These findings suggest that improving the openness of information and the responsibility of village apparatus can enhance the effectiveness and efficiency of fund allocation and utilization. However, this study is limited by the use of a survey method, which relies solely on the perceptions and responses of the participants. Therefore, future research is recommended to incorporate interviews or direct observation to provide a more comprehensive understanding of the dynamics involved in village fund management.

The Influence of Entrepreneurship Education and Self-Efficacy on Students' Entrepreneurial Interest : A Case Study on Students of Tunas Pembangunan University of Surakarta Nabilla Aisyah Nori; Supartini Supartini; Syahriar Abdullah
International Journal Business, Management and Innovation Review Vol. 2 No. 3 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i3.157

Entrepreneurship plays a significant role in driving the Indonesian economy. However, the main challenge in the country is the relatively low number of entrepreneurs. To foster an interest in entrepreneurship and enable individuals to successfully manage their businesses, a variety of factors must encourage aspiring entrepreneurs. Therefore, this study seeks to explore the impact of: (1) Entrepreneurship Education; and (2) Self-efficacy to students' entrepreneurial interests at Tunas Pembangunan University Surakarta. This study refers to the findings of Fan, et.al., (2024) and Rahmadani, et.al., (2023). Using a quantitative approach, the data analysis will use multiple linear regression techniques with SPSS version 25 as the analysis tool. Primary data for this study were collected through an online questionnaire distributed through Google From, using the purposive sampling method. This research was conducted at Tunas Pembangunan University of Surakarta, with a sample of 140 students of Tunas Pembangunan Surakarta University with the criteria of having taken entrepreneurship courses, participating in programs related to entrepreneurship or owning a business and running a business. The findings of this study show that, according to the T-test, entrepreneurship education and self-efficacy partially influence entrepreneurial interest. Furthermore, the F-test revealed that these two variables collectively affect entrepreneurial interest. In addition, the R2 determination coefficient test showed an Adjusted R Square value of 66.4%, which showed that the remaining 33.6% was influenced by other variables that were not studied in this study.

TROUBLED FIRMS IN INDONESIA STOCK EXCHANGE: THE MONITORING ROLE OF AUDIT COMMITTEE Abdullah, Syahriar; Maryanti, Istinganah Eni
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.v7i4.11034

Given the significant number of troubled firms in Indonesian Stock Exchange in recent years, this study aims to examine the role of the audit committee in helping Indonesian listed firms to overcome various problems. We analyse secondary data from troubled firms in Indonesia Stock Exchange for 2018-2020 using ordered logistic regression. From our examination, there are several Indonesian listed firms were given special notation in IDX website, dominated with financial reporting problems, followed with financial problems, and legal compliance problems. We also find that audit committee expertise, activities, and meeting attendance hold significant monitoring role in helping firms avoid accountability problems, proven with significant negative effect. This research contributes to answering the limitations of the literature on issues of issuers' study on the Indonesia Stock Exchange so that it plays a role in enriching the existing literature with a comprehensive investigation of the role of the audit committee. This research also contributes to providing recommendations for the practice of audit committees in order to realize an accountable company that is free from various problems, both financial, legal, and financial reporting issues.

Analisis Faktor-Faktor yang Mempengaruhi Minat Investasi Mahasiswa di Pasar Modal: Studi kasus pada Mahasiswa Universitas Tunas Pembangunan Surakarta, Universitas Dharma AUB Surakarta, dan Universitas Slamet Riyadi Rahma Zuhria Ningrum; Rahmatya Widyawati; Syahriar Abdullah; Supartini; Susilaningtyas Budiana Kurniawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 6 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i6.2002

This study aims to analyze the factors that influence student investment interest in the capital market. The methods used in this study are quantitative methods and sampling techniques, namely using saturated sampling techniques with a purposive sampling approach, in accordance with predetermined criteria. The sample of this study was 51 students who met the criteria. This study used primary data obtained through g-form then disseminated through whatsAap. The g-form questionnaire is arranged with a likert scale of 1-5. The variables used in this study are financial literacy variables (X1), investment knowledge (X2), motivation (X3), and investment interest (Y) in the capital market. Data analysis techniques in research are descriptive statistical analysis, data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. Data processing is done with the help of SPSS software version 25. Based on the results of the study, it shows that the results of the financial literacy t test obtained t count (-0.616) < t table (2.012) can be concluded if financial literacy does not affect student investment interest in the capital market, while investment knowledge obtained t count (2.954) > t table (2.012) can be concluded if investment knowledge affects student investment interest in the capital market and motivation obtained t count (2.277) > t table (2.012) can It is concluded that motivation affects students' investment interest in the capital market. Simultaneously, based on the results of the f test, it shows that together the variables of financial literacy, investment knowledge, and motivation affect students' investment interest in the capital market.

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