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All Journal Jurnal Bulletin Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Dharma Laksana JURNAL WIDYA GANESWARA International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Economic Reviews Journal Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Social Knowledge Education (JSKE) Jurnal Ekonomi Manajemen Akuntansi Jurnal Pengabdian Inovasi Masyarakat Indonesia IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal International Journal Business, Management and Innovation Review Jurnal Publikasi Ekonomi dan Akuntansi
Abdullah, Syahriar
Universitas Tunas Pembangunan Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Analisis Faktor yang Mempengaruhi Kinerja Keuangan UMKM Tahun 2023: Studi Kasus pada Pelaku UMKM di Kecamatan Banjarsari, Kota Surakarta Riska Febriyanti; Susilaningtyas B.Kurniawati; Syahriar Abdullah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2182

Abstract

This study aims to determine the influence of : (1) Capital, (2) Human Resources, (3) Partnership on the financial performance of MSMEs in Banjarsari District, Surakarta City. The method used in this study is a quantitative method with data analysis techniques using multiple linear regression. This study used probability sampling method, which is a simple random sampling technique. The sample of this study was 100 respondents who were MSME actors in Banjarsari District who were randomly invited. This study used primary data obtained through questionnaires that had been taken directly with Likert scale. The results of this study in T and F tests show that the variables of capital, human resources and partnerships affect the financial performance of MSMEs. The results of the R2 coefficient test have an Ajusted R Square value of 44.6% and the remaining 55.4% is influenced by variables outside this study.
Good Governance of Village Fund to Achieve the Village Sustainable Development Goals (SDGs)- Systematic Review Kurniawati, Susilaningtyas Budiana; Supartini, Supartini; Abdullah, Syahriar; Widyaswati, Rahmatya; Maryanti, Istinganah Eni; Warsina, Warsina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5415

Abstract

This research aims to focus on the achievement of village SDGs through village funds. The village fund program is a strategic policy to accelerate village development based on the Village Law. Currently, village development is aligned with the concept of Sustainable Development Goals (SDGs). This policy is contained in Ministerial Regulation No.8/2022 on the priority use of village funds. The researcher's alternative solution is to apply the principles of good governance of village funds to achieve village SDGs. Therefore, this study aims to determine the theoretical application of good management of village funds to achieve village SDGs. The method used in this research is a systematic review with meta-synthesis that is expected to show theoretical solutions from previous research on accelerating village SDGs through village funds. The result of this research is that village SDGs are important in village development. The application of accounting knowledge is needed to achieve village SDGs. The use of village funds can be applied to achieve village SDGs. Using village funds with good governance can significantly influence achieving village SDGs.
The Influence of Participation, Transparency, Accountability, and Utilization of Information Technology in the Management of Village Funds Supartini; Abdullah, Syahriar; Kurniawati, Susilaningtyas Budiana; Maryanti, Istinganah Eni
Journal of Social Knowledge Education (JSKE) Vol. 6 No. 4 (2025): November
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v6i4.1964

Abstract

Purpose of the study: This study aims to determine the influence of (1) participation, (2) transparency, (3) accountability and utilization of information technology in the management of village funds in Bandardawung village, Tawangmangu Karanganyar sub-district. Methodology: This study uses primary data sourced from respondents' answers. The population in this study was 104 community leaders of Bandardawung village. The sample in this study was calculated using the Solvin formula of 83 people. The data collected in this research was 52. The analysis method used was multiple linear regression and was processed using SPPS software version 26. Main Findings: From the partial test, the variable with the greatest influence on village fund management is the variable of information technology utilization, amounting to 12.83. Adjusted R square value indicates that collectively participation, transparency, accountability and utilization of information technology contribute 94,2%. The remaining 5.8% is another factor outside this study. Novelty/Originality of this study: Previous research only discussed the influence of participation, transparency and accountability on village fund management. The author has not found any research that tests participation, transparency, accountability and the use of information technology in village fund management. This study adds the variable of information technology utilization to maintain budgetary order and discipline in village fund management.
Pembinaan dan Pendampingan (Coaching) Pembuatan Laporan Keuangan Akuntansi Sederhana Pada UMKM Industri Kreatif Fashion Kurniawati, Susilaningtyas B; Supartini; Maryanti, Istinganah Eni; Abdullah, Syahriar
Jurnal Pengabdian Inovasi Masyarakat Indonesia Vol. 4 No. 2b (2025): Edisi khusus Dies Natalis Universitas Mataram
Publisher : Program Studi Pendidikan Kimia FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/mr9nb858

Abstract

The fashion industry is the largest contributor to exports from the creative economy. One creative fashion industry that still has promising market opportunities is the t-shirt production business. However, micro, small, and medium enterprises (MSMEs) that produce t-shirts often experience difficulties in developing their businesses for the long term (sustainability). This occurs because t-shirt business owners often make financial decision-making errors due to a lack of knowledge about proper financial reporting management, starting from recording accounting reports, managing cash flow, calculating profits and losses, to developing appropriate business plans. This community service activity on this occasion focused on t-shirt business partners who had never received socialization or coaching and mentoring in terms of implementing good financial management accounting knowledge. The main objective of the Coaching and Mentoring (coaching) for these digital-based creative industry business owners was to identify problems in recording accounting reports and provide solutions to existing problems. The results of this community service activity were that digital-based creative industry business owners who previously lacked knowledge of the basics of accounting became aware of and able to create simple reports (balance sheets and profit and loss) and use computerized technology to record transactions and prepare financial reports automatically.
PEMBERDAYAAN MASYARAKAT BERBASIS TALENTA INKLUSIF MELALUI PELATIHAN AKUNTANSI KEUANGAN SEDERHANA PADA KWT NGUDI MAKMUR SURAKARTA Abdullah, Syahriar; Budiana Kurniawati, Susilaningtyas; Widodo, Zandra Dwanita; Lusia, Atik; Eni Maryanti, Istinganah
Jurnal Pengabdian Masyarakat FKIP UTP Vol 7 No 1 (2026): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v7i1.6016

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kapasitas pengelolaan keuangan Kelompok Wanita Tani (KWT) Ngudi Makmur Surakarta melalui pelatihan perhitungan Harga Pokok Produksi (HPP) dan pembuatan laporan akuntansi keuangan sederhana. Metode yang digunakan adalah pelatihan partisipatif yang mengombinasikan pemaparan materi, diskusi interaktif, dan praktik langsung menggunakan data riil usaha olahan pepaya anggota KWT. Hasil kegiatan menunjukkan bahwa peserta mampu mengidentifikasi komponen biaya yang membentuk HPP, menyusun perhitungan HPP per unit sebagai dasar penetapan harga jual, serta mulai menggunakan pencatatan akuntansi dan laporan laba rugi sederhana dalam mencatat transaksi usaha. Peserta juga menyatakan peningkatan pemahaman mengenai pentingnya pemisahan keuangan usaha dan rumah tangga serta keterkaitan antara perhitungan biaya dengan penetapan harga di platform digital. Simpulan dari kegiatan ini adalah bahwa pelatihan keuangan yang terintegrasi dengan pemanfaatan e-commerce dapat memperkuat fondasi manajerial dan akuntansi pada UMKM berbasis komunitas perempuan, sehingga mendukung keberlanjutan usaha di era ekonomi digital.
Corporate Governance, Firm Size, and Organizational Performance: Evidence From Indonesia’s Energy Sector Fatikha, Nadiya Nur Rahma; Abdullah, Syahriar
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 1 (2026): January
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i1.2666

Abstract

Purpose of the study: The main purpose of this study is to examine the relationship between corporate governance, firm size, and financial performance. Methodology: This study employs a quantitative research approach using secondary data obtained from annual reports and audited financial statements of energy companies listed on the Indonesia Stock Exchange. The sample was selected through purposive sampling, and the data were analyzed using multiple linear regression with SPSS. Main Findings: The results indicate that the audit committee has a significant relationship with financial performance, while managerial ownership, institutional ownership, and firm size do not show a significant relationship. Simultaneously, corporate governance and firm size are not significantly associated with financial performance. Research Novelty/Originality: This study contributes to the governance literature by examining corporate governance mechanisms as institutional and organizational structures within the Indonesian energy sector during the 2021–2024 period, providing recent empirical evidence amid economic uncertainty and energy transition dynamics.
Managerial Decisions and Organizational Policies in Shaping Profitability of Food and Beverage Companies Jati, Audita Karisma; Abdullah, Syahriar
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 1 (2026): January
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i1.2667

Abstract

Purpose of the study: This study aims to analyze the impact of production costs, marketing expenses, and sales volume on the profitability of food and beverage companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024, both individually and collectively. Methodology: This research employs a quantitative approach using causal associative research methods. The data utilized consists of secondary data acquired from the annual financial reports of companies in the food and beverage subsector listed on the Indonesia Stock Exchange and the official websites of these companies. The selection of samples in this study utilizes the purposive sampling method. Data analysis was carried out utilizing multiple linear regression with the assistance of SPSS software version 27. Main Findings: The research results indicate that production costs have a significant impact on the profitability of the company. Marketing expenses have been shown to have a significant impact on the profitability of a company. The sales volume also has a significant impact on the company's profitability. At the same time, production costs, marketing costs, and sales volume together have a significant impact on the profitability of companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange. Novelty/Originality of this study: The originality of this study is found in the application of a ratio-based measurement approach for production costs and marketing expenses, as well as the use of asset turnover ratios as a proxy for sales volume. This approach aims to reduce bias from differences in company size, thereby enhancing the accuracy of the test results. In addition, this research presents the latest empirical evidence from the post-pandemic period within the food and beverage industry in Indonesia.
Analisis Efektivitas Penginputan Surat Pertanggungjawaban (SPJ) pada Aplikasi Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) dan Sistem Informasi Pemerintahan Daerah (SIPD) dalam Mendukung Akuntabilitas Keuangan Daerah Periode Tahun 2024 – 2025 (S Syarafina Dewi, Nur; Budiana Kurniawati, Susilaningtyas; Abdullah, Syahriar
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1065

Abstract

This study aims to analyze the effectiveness of inputting Accountability Reports (SPJ) through two main systems: the Regional Financial Management Information System (SIPKD) and the Regional Government Information System (SIPD), in supporting financial accountability at the Selogiri Sub-District Office, Wonogiri Regency. A qualitative descriptive approach was used, with data collected through observation, in-depth interviews, and documentation. The results show that SIPKD is more operationally effective due to its flexibility, offline accessibility, and robust data validation system. On the other hand, SIPD offers advantages in terms of national data integration but still faces technical challenges such as dependence on internet connectivity and heavy server loads. Barriers to the effectiveness of SPJ input include limited human resources, lack of technical training, and suboptimal integration between SIPKD and SIPD. This study concludes that the success of regional financial management is determined not only by the sophistication of the system but also by the readiness of human resources and the adequacy of supporting infrastructure.
Sustainability Signaling and Firm Value: Carbon Emission Disclosure and Environmental Performance Ratings in Shaping Firm Value in Indonesia Sari, Linda Dwi Puspita; Abdullah, Syahriar; Supartini, Supartini; Kurniawati, Susilaningtyas Budiana
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2668

Abstract

Purpose of the study: This study aims to analyze the effect of carbon emission disclosure and the environmental performance ratings of the corporate environmental performance rating program on firm value, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange for the period 2022–2024. Methodology: This study employs a quantitative causal-comparative approach using secondary data from corporate and regulatory disclosures. Carbon emission disclosure is treated as a form of corporate social accountability, reflecting firms’ responses to environmental expectations. Firm value is measured using Tobin’s Q, while environmental performance is represented by the environmental performance ratings, which function as a public policy instrument implemented by the Indonesian government. Statistical analysis is used to examine how public regulation shapes market responses to corporate environmental accountability. Main Findings: The results indicate that carbon emission disclosure does not have a significant effect on firm value. The environmental performance have a negative and significant effect on firm value. Simultaneously, carbon emission disclosure and the environmental performance ratings do not have a significant effect on firm value, indicating that environmental information is not yet a major consideration for investors. Novelty/Originality of this study: This study offers novelty by re-examining the effect of carbon emission disclosure and the environmental performance ratings on firm value using the most recent data from the 2022–2024 period. It assesses whether environmental aspects have been utilized by investors as signals in firm valuation and provides empirical contributions to environmental accounting literature and the formulation of sustainable business policies.
Corporate social responsibility Disclosure as a Social Legitimacy Mechanism and Profitability on Mining Firm Value 2021-2024 Fatimah, Intan Riyani; Abdullah, Syahriar; Supartini, Supartini
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2675

Abstract

Purpose of the study: This study investigates the effect of corporate social responsibility disclosure as a social legitimacy mechanism and profitability on firm value in the mining industry. Methodology: This research employs secondary data derived from annual financial statements and sustainability reports of mining companies listed on the Indonesia Stock Exchange. A causal associative quantitative approach with purposive sampling was utilized. Data analysis involved multiple linear regression, classical assumption testing, and descriptive statistical analysis, processed using IBM SPSS Statistics software. Main Findings: The results show that corporate social responsibility disclosure has a positive and statistically significant effect on firm value in the mining sector. In contrast, profitability does not have a significant partial effect on firm value. However, when examined simultaneously, corporate social responsibility disclosure and profitability jointly have a significant influence on firm value. Novelty/Originality of this study: This study offers originality by examining corporate social responsibility disclosure based on the Global Reporting Initiative Standards 2021 as a mechanism of social legitimacy in explaining firm value in the mining sector. Using recent panel data from 2021 to 2024 in Indonesia, the findings demonstrate that corporate social responsibility disclosure plays a more decisive role than profitability in shaping firm value, particularly in industries with high social and environmental exposure.
Co-Authors Achmad Choerudin Aning Lestari Atik Lusia Darsono Darsono Dinda Mutiara Astuty Dyah Ayu Kunthi Puspitasari Eni Maryanti, Istinganah Fatikha, Nadiya Nur Rahma Fatimah, Intan Riyani Fatkhul Imron Hariyono Istinganah Eni Istinganah Eni Maryanti Jati, Audita Karisma Kurniawati Darmaningrum Kurniawati, Susilaningtyas B LAKSONO SUMARTO, LAKSONO Listia Riani Muhad Fatoni Nabilla Aisyah Nori Nggir Evitria Okta Ginanjar Astuti Radita Anggi Budi Kartika Rahma Zuhria Ningrum Rahmatya Widyaswati Rahmatya Widyawati RINI ADIYANI Riska Febriyanti Rissa Marina Rissa Marina Widodo Sari, Linda Dwi Puspita Satrio Nararya SRI WIJIASTUTI Sri Wijiastuti Supartini Supartini Supartini Supartini Supartini Supartini Susilaningtyas B.Kurniawati Susilaningtyas Budi Kurniawati Susilaningtyas Budiana Kurniawati Susilaningtyas Susilaningtyas Suyamto Suyamto Syarafina Dewi, Nur Vega Yuliana Warsina Warsina Warsina, Warsina Widyaswati, Rahmatya Zandra Dwanita Widodo