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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam JEM17: Jurnal Ekonomi Manajemen Journal of Innovation in Business and Economics Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Applied Business and Management (AJABM) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Analysis Journal
Setu Setyawan
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Sustainability Reporting (ESG) Quality: a Comparative Study Between Manufacturing and Banking Companies Juanda, Ahmad; Setyawan, Setu; Naseer, Maryam Shahuneeza
IKONOMIKA Vol 10, No 1 (2025)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v10i1.23671

Abstract

This study aims to examine the influence of standalone CSR reports, GRI standards, and external assurance services on the quality of ESG sustainability reports between 2 sectors, namely the manufacturing and banking sectors. The data used in this study were 47 banking sectors and 163 manufacturing sectors. The results of this study are expected to provide an understanding of cross-sector sustainability and assist stakeholders regarding information on sustainable reporting practices. This study contributes, firstly, by providing evidence on the level of quality of sustainability reporting in two different sectors, namely the banking and manufacturing sectors. Secondly, this study focuses on standalone CSR disclosures, the use of GRI standards, and external assurance services. The findings show that the quality of ESG sustainability reports in the banking sector is more influenced by external assurance services. Banking companies assume that external assurance services can improve the credibility and quality of sustainability report information if the assurance process is carried out with a focus on meeting stakeholder needs and based on applicable assurance principles and standards. Meanwhile, in the manufacturing sector, the quality of ESG sustainability reports in banking companies is more influenced by their own CSR reports. CSR presented by a separate company is an important type of report because it shows the company's commitment to addressing environmental issues.
Legal Assistance of Micro, Small and Medium Enterprises Through the Online Single Submission (OSS) System in the Brawijaya Dairy Industry (BRADY) Milk Processing Business in Malang WAHYUNI, Endang Dwi; LENIWATI, Driana; SETYAWAN, Setu
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i1.1060

Abstract

This service was carried out at CV Brawijaya Dairy Industry (BRADY). BRADY is one of the MSMEs in Malang Regency that does business in the field of milk processing; the products produced are mozzarella cheese and fermented milk products (yogurt). The business has been carried out well, and the product quality is in accordance with consumer desires. However, until now, the Company still needs a Business Identification Number. The Business Identification Number (NIB) is an identification mark for business actors, both individual and non-individual businesses, as well as a commercial or operational permit. A NIB can be obtained online through the Online Single Submission System (OSS). In addition, Brady also does not have halal certification; one of the obstacles is that Brady needs an NIB. Halal certification is essential for developing his business because product marketing is hampered by the Company needing to have halal certification, so many prospective consumers or distributors do not want to accept Brady products because they are not halal certified. By having business legality, in addition to the Company being better known to the public, the Company also gets certainty and business protection. Other benefits include more accessible access to business assistance from the government, easier access to business capital, and the opportunity to obtain empowerment assistance from the government.
Cost of Capital, Corporate Reputation and Human Capital Disclosure: A Study of Companies in Indonesia Setyawan, Setu; Juanda, Ahmad; Inata, Lia Candra
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.11629

Abstract

The purpose of this study is to test and analyze the cost of capital and reputation of companies on the Human Resources disclosure. The sample in this study consisted of 318 companies the sample criteria. This research data was analyzed using a regression model of ordinary least square (OLS) estimation technique. Based on testing, researchers found that debt costs and equity costs negatively affect human resource disclosure, while company reputation is positively related to human resource disclosure. In addition, research findings from Indonesia's largest categorized industries show that debt costs and equity costs have a significant negative impact on human capital disclosure. Meanwhile, industries that are not categorized as the largest companies in Indonesia do not show significant results in both debt costs and equity costs. This study got results cost of debt and the cost of equity to human capital disclosure is driven by companies engaged in large-scale industries. This research provides contribution, insight and reference to companies in Indonesia through the HR disclosure index as a benchmark to improve HR disclosure in the future. Also, for policymakers, this research can be a consideration for making policies that HR disclosure practices as mandatory disclosures for companies.
PENDAMPINGAN DAN PELATIHAN MANAJEMEN PENGELOLAAN KEUANGAN BERBASIS EXCEL PADA PAUD-KB AISIYIYAH 2 DAU MALANG Setu Setyawan; Ahmad Juanda; Endang Dwi Wahyuni; Driana Leniwati
Studi Kasus Inovasi Ekonomi Vol. 9 No. 02 (2025)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pendampingan dan Pelatihan Manajemen Pengelolaan Keuangan berbasis Excel (Pada PAUD-KB Aisiyiyah 2 Dau Malang) memberikan penguatan tentang pengelolaan keuangan dari aspek pencatatan dan penyusunan laporan penerimaan dan penggunaan dana dengan menggunakan MS Excel untuk mendukung pertanggungjawaban pengelolaan dana dari Stakeholder. Kegiatan pengabdian dan pendampingan ini bertujuan untuk meningkatkan kemampuan atau keahlian dalam menyusun laporan keuangan yang transparan yang sesuai dengan standar. Dalam rangka meningkatkan kemampuan atau keahlian penyusunan laporan keuangan perlu adanya pendampingan yang berkelanjutan. Evaluasi kegiatan pengabdian ini dimulai dengan pretest dan pastest untuk tingkat pengetahuan operasional excell  serta keberhasilan kemampuan dari pelatihan excell. Metode pelatihan menggunakan PRA (Participatory Rapid Appraissal), metode ini merupakan sistem pelatihan yang mengutamakan keterlibatan user atau pengguna dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk suatu model (prototype) yang lebih efektif. Program pengabdian dan pendampingan yang telah dilakukan dengan dua tahap yaitu tahap pre test dan pas test dengan menguji tingkat pemahaman, kemampuan dan ketrampilan dalam menjalankan teknologi Excel,  hasil nilai rata-rata 55,87 dan setelah pelatihan nilai rata-rata meningkat 70,66. Dari hasil pengabdian tersebut bahwa adanya perkembangan tingkat pemahaman yang signifikan dalam menyusun laporan keuangan. Output yang dihasilkan selama pengabdian telah tersusunnya media pembelajaran dan sistim pengelolaan  Keuangan Anggaran (berbasis Excel). Meskipun kegiatan pengabdian ini berjalan dengan lancar tetapi masih ada kendala seperti keterbatasan waktu dan variasi pemahaman yang berbeda antar Sumber daya manusia, sehingga masih diperlukan pendampingan lebih lanjut untuk penyajian laporan keuangan. Hal ini dapat meningkatkan kompetensi sumber daya manusia agar tewujudnya pengelolaan keuangan yang transparan dan tata kelola yang baik.
The Meaning of Income for Employees: A Household Accounting Perspective Argadiredja, Haurina Maknuun; Reyna Oktavia Adytira; Setu Setyawan; Masiyah Kholmi; Agung Prasetyo Nugroho Wicaksono
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.007

Abstract

Purpose: The article explores the meaning of income for employees from a household accounting perspective at one of Indonesia’s largest military defense technology companies Method: Descriptive qualitative approach using data collection techniques such as open-ended questionnaires, in-depth interviews, and observations of 12 employees.Results: Income is interpreted and managed differently across genders, showing that household financial practices are shaped not only by economic needs but also by social roles. Novelty: This study offers a household accounting perspective that reveals income as a socially constructed concept influenced by gender, extending beyond its traditional economic definition.Contribution: Strengthening theoretical knowledge and literacy regarding household accounting. Abstrak: Makna Pendapatan Bagi Karyawan: Perspektif Akuntansi Rumah TanggaTujuan: Artikel ini mengkaji makna pendapatan bagi karyawan dari perspektif akuntansi rumah tangga di salah satu perusahaan teknologi pertahanan militer terbesar di Indonesia.Metode: Pendekatan kualitatif deskriptif dengan menggunakan teknik pengumpulan data berupa kuesioner terbuka, wawancara mendalam, dan observasi terhadap 12 karyawan.Hasil: Pendapatan diinterpretasikan dan dikelola secara berbeda antar gender, menunjukkan bahwa praktik keuangan rumah tangga tidak hanya dibentuk oleh kebutuhan ekonomi tetapi juga oleh peran sosial.Keunikan: Studi ini menawarkan perspektif akuntansi rumah tangga yang mengungkap pendapatan sebagai konsep yang dibangun secara sosial dan dipengaruhi oleh gender, melampaui definisi ekonomi tradisional.Kontribusi: Penguatan pengetahuan teoretis dan literasi mengenai akuntansi rumah tangga.
Co-Authors Adi Sindhu Nurcahya Agung Muhammadiyah Prasetyo N.W Ahmad Juanda Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Amdini, Ismi’ Nor Anisa Nadia Hijriani Argadiredja, Haurina Maknuun Arslinda Dwi Pratiwi Bayu Pamungkas Candra Inata, Lia Dhaniel Syam Dhaniel Syam Driana Leniwati Dwi Irawan Endang Dwi Wahyuni Hamdani, Helmi Difa Hijriani, Anisa Nadia Ihyaul Ulum Inata, Lia Candra Ismi’ Nor Amdini Lia Candra Inata Lia Candra Inata Lia Candra Inata Lutfirrahman Lutfirrahman Lutfirrahman, Lutfirrahman Masiyah Kholmi Mega Indah Puspita Sari Mohamed, Nafsiah Muhammad Muhammad Muhammad Wildan Affan Nafsiah Mohamed Naseer, Maryam Shahuneeza Nurcahya, Adi Sindhu Reyna Oktavia Adytira sherly sherly Siti Zubaidah Sri Wahjuni Latifah Tri Wahyu Oktavendi Waluya Jati Waluya Jati, Waluya Wicaksono, Agung Prasetyo Nugroho Yolanda Yolanda Yolanda Yolanda, Yolanda Yuaninda, Naila Putri