Article Per Year (5 Year)
p-Index From 2021 - 2026
2.957
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) Akuisisi : Jurnal Akuntansi Surya Abdimas Jurnal Akademi Akuntansi (JAA) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Teknologi Informasi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Magister Akuntansi Trisakti Kajian Akuntansi Asian Journal of Social and Humanities
Agustin Dwi Haryanti
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
PELATIHAN DAN PENDAMPINGAN PELAPORAN KEUANGAN SMP MUHAMMADIYAH 8 KOTA BATU: PELATIHAN DAN PENDAMPINGAN PELAPORAN KEUANGAN SMP MUHAMMADIYAH 8 KOTA BATU Affan, Muhammad Wildan; Haryanti, Agustin Dwi; Saputri, Novitasari Agus
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 3 No. 1 (2022): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v3i1.20312

Abstract

Pengabdian dilakukan pada SMP 8 Muhammadiyah. Mitra menjalankan usaha dengan sumber pendaan dari yayasa, bantuan wali murid dan bantuan operasional sekolah. Pengabdian bertujuan membantu mitra melalui pendampingan penyusunan laporan keuangan. Mitra memiliki permasalahan dalam mempertanggungjawabkan dana yang telah diberikan oleh karena itu, pengabdi melakukan pendekatan diskusi dan demonstrasi mengenai manajemen pelaporan keuangan baik untuk dana BOS maupun integrasi laporan keuangan secara menyeluruh. Hasil pengabdian mampu meningkatkan kemampuan mitra dalam mengelola keuangan. Mitra dapat memahami dan menerapkan konsep pelaporan keuangan. Hal ini ditunjukkan dengan kemampuan mitra menyusun laporan keuangan
The PENINGKATAN PEREKONOMIAN GAPOKTAN TORONG MAKMUR MELALUI PENGOLAHAN PAKAN TERNAK LELE: PENINGKATAN PEREKONOMIAN GAPOKTAN TORONG MAKMUR MELALUI PENGOLAHAN PAKAN TERNAK LELE Haryanti, Agustin Dwi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 3 No. 1 (2022): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v3i1.20902

Abstract

Gabungan Kelompok Tani (Gapoktan) Torong Makmur merupakan salah satu bentuk gabungan dari beberapa kelompok tani yang bekerjasama untuk meningkatkan skala ekonomi dan efisiensi usaha di DesaTorongrejo, Kecamatan Junrejo, Kota Batu. Gapoktan Torong Makmur ini dikelola dan dikembangkan dalam pendampingan Petugas Penyuluh Lapang (PPL) oleh Dinas Pertanian Kota Batu. Pengabdian kelompok ini bertujuan untuk memberikan pendampingan dan pelatihan pengolahan pakan lele untuk meningkatkan perekonomian usaha Gapoktan Torong Makmur. Budidaya lele merupakan salah satu usaha yang menguntungkan. Untuk perawatan kolam serta pemberian pakan cukup mudah dilakukan. Meskipun dalam pemberian pakan lele terbilang mudah, tetapi hal ini tidak dapat dilakukan secara sembarangan. Pakan adalah makanan atau asupan yang diberikan kepada hewan ternak, dan merupakan salah satu elemen dasar yang sangat penting di dalam pembudidayaan hewan ternak, termasuk juga untuk ikan lele. Pakan yang diberikan kepada ikan lele harus memiliki kandungan gizi yang cukup, sehingga dapat berkembang dengan sempurna. Jenis pakan lele sangat bervariasi. Selain memberikan pakan yang dijual di pasaran, Gapoktan Torong Makmur juga memberikan pakan lele yang dibuat sendiri oleh para anggota Gapoktan. Pembuatan pakan lele ini dilakukan dengan adanya beberapa penyesuaian.
The Peningkatan Kapasitas Usaha Konveksi Melalui Legalisasi Usaha dan Digital Marketing Kurniawan, Kukuh Dwi; haryanti, agustin dwi; Sheng, Soh Yong
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 3 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i3.24500

Abstract

Purpose - MSMEs are business actors who support the economy in Indonesia. Even though they are small, a large number of business actors can produce a tremendous impact on the rotation of the economic wheel. However, it needs to be understood that not all business actors are successful, there are many obstacles that become problems for MSME business actors. For this reason, efforts need to be made to reduce the burden on MSME business actors, without having to wait for government efforts. Design/methodology/approach – The implementation of this service took Dewi Collection partners who are engaged in the convection business located in Jodipan Village, Blimbing District, Malang City. This service consists of two activities carried out, namely, assistance in establishing a business entity in the form of a trading business and assistance in creating social media accounts as a means of digital marketing. Findings - Community service activities increase the capacity of business actors and become influencers for other business actors for the same activities. Originality/value - This treatment generally has positive implications for MSME business actors by increasing the business capacity of business actors.   KEYWORDS:  Business entity; Convection Business,  Digital Marketing; Legalization.
Kepemilikan Keluarga, Leverage, dan Pengungkapan CSR terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi Sagina, Debby Mutiara; Leniwati, Driana; Haryanti, Agustin Dwi; Wicaksono, Agung Prasetyo Nugroho
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1903

Abstract

This study aimed to analyze the effect of family ownership, leverage, and corporate social responsibility disclosure on tax avoidance with institutional ownership as a moderating variable. Determination of the number of samples using a purposive sampling method. The method used is a quantitative descriptive approach.  Data analysis was carried out using Smart PLS 3.2.9. The results of hypothesis testing show that family ownership and leverage affect tax avoidance, while corporate social responsibility does not affect tax avoidance. Then, the leverage value will increase tax avoidance in the company if the interest expense arising from the use of debt is included in the expense, which can reduce taxable income. Institutional ownership can strengthen the influence of family ownership, leverage, and corporate social responsibility on tax avoidance. This is because institutional ownership owns 98% of the company research sample. This means the proportion of share ownership from institutional parties is quite high
Analisis Perlakuan Akuntansi Aset Biologis Menurut Psak 69 Dengan Pendekatan Nilai Wajar Maulida, Dewi Nur; Leniwati, Driana; Juanda, Ahmad; haryanti, Agustin Dwi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3154

Abstract

The purpose of this study is to determine the suitability of disclosure, measurement, and recognition of biological assets to PSAK 69. The novelty of the research lies in the object of research where the object of this research was taken from one of the many cattle farmers in the village of Cukal. To find out the purpose of this study using descriptive qualitative method analysis by interviewing and obesrvasi on Abdi farm cattle farms located in Bakal village, Pujon district. The results of this study state that in terms of measurement, Abdi farm has used fair value when buying and selling assets that are in accordance with PSAK 69. However, the disclosure of biological assets on Abdi farm has not been in accordance with PSAK number 69 because there is no written record of the transactions that occurred. The recognition of biological assets on Abdi farm is in accordance with PSAK 69 because Abdi farm has recognized agricultural products from biological assets owned by Abdi farm, namely milk as its supply.
DETERMINANTS OF COMPANY SIZE, LEVERAGE, PROFITABILITY, ON CARBON EMISSION DISCLOSURE Sindy, Winni; Leniwati, Driana; Prasetyo Nugroho Wicaksono, Agung; Haryanti, Agustin Dwi
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.18467

Abstract

This research aims to test the influence of company size, leverage, profitability on carbon emission disclosure. This research uses mining companies listed on the Indonesia Stock Exchange during 2020. This research method uses a quantitative - associative design with secondary data sources, namely financial reports. There are 31 observation data. The analysis technique used is multiple linear regression with independent variables, namely company size, leverage, profitability and carbon emission disclosure as the dependent variable. The research results show that leverage has an effect on carbon emission disclosure. As for company size, profitability has no effect on carbon emission disclosure.
Akuntabilitas dan transparansi pengelolaan bantuan langsung tunai dana desa dalam pencapaian good governance Juwita Nur Radeana; Driana Leniwati; Ahmad Juanda; Agustin Dwi Haryanti
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6825

Abstract

This research aims to understand the management of Village Fund Cash Transfer to establish good governance, based on phenomena that occurred in Sentul Village, Pasuruan Regency. This study analyzes the Village Fund Cash Transfer utilizing the interpretive paradigm and qualitative approach. Data is obtained by conducting in-depth interviews with the local authority and Sentul local inhabitants of Sentul Village, who were key informants. This research found that Village Fund Cash Transfer is interpreted as funds that must be accounted for, social safety nets, and relationships. The distribution of village fund cash transfers should comply with the concept of good governance to achieve a fair government. Empirically, in a broader sense, the Village Fund Cash Transfer is not only defined as aid for the poor, but also as funds that must be accounted for and a relationship of trust that must be maintained. This research focuses on analyzing the accountability and transparency of Village Fund Cash Transfer in Sentul Village to achieve good governance.
Analisis Penerapan Green Accounting dalam Pengelolaan Limbah Jauhari, Irmawati; Leniwati, Driana; Prasetyo, Adi; Juanda, Ahmad; Haryanti, Agustin Dwi
TEMA Vol. 25 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.2.105-116

Abstract

Environmental problems in Indonesia are increasingly pressing, including pollution caused by human activities. In addition to serving to meet animal needs, the livestock sector is also one of the largest contributors to organic waste, so it has an important role in environmental conservation. Livestock waste that is not managed properly can pollute the environment. This study aims to analyze the application of the green accounting concept in managing waste produced on the farm. The design of this study uses a case study with a descriptive qualitative method, and data collection is carried out through primary and secondary data through non-participant observation, in-depth interviews, and documentation. The location of this study is at the CV Mandiri Berjamaah chicken farm located in Gerung Selatan Village, Gerung District, West Lombok. The results and discussion of this study indicate that the CV Mandiri Berjamaah farm has implemented green accounting well in its waste management. The farm uses a closed-house system to minimize environmental pollution and processes waste from livestock into organic fertilizer, which is then sold to the community as plant fertilizer.   Abstrak Masalah lingkungan di Indonesia semakin mendesak, salah satunya adalah pencemaran yang disebabkan oleh aktivitas manusia. Selain berfungsi untuk memenuhi kebutuhan hewani, sektor peternakan juga merupakan salah satu penyumbang limbah organik terbesar, sehingga memiliki peran penting dalam pelestarian lingkungan. Limbah peternakan yang tidak dikelola dengan baik dapat mencemari lingkungan. Penelitian ini bertujuan untuk menganalisis penerapan konsep green accounting dalam pengelolaan limbah yang dihasilkan di peternakan tersebut. Desain penelitian ini menggunakan studi kasus dengan metode kualitatif deskriptif, dan pengumpulan data dilakukan dengan data primer dan sekunder melalui observasi non-partisipan, wawancara mendalam, serta dokumentasi. Lokasi penelitian ini berada di peternakan ayam CV Mandiri Berjamaah yang terletak di Kelurahan Gerung Selatan, Kecamatan Gerung, Lombok Barat. Hasil dan pembahasan penelitian ini menunjukkan bahwa peternakan CV Mandiri Berjamaah telah menerapkan green accounting dengan baik dalam pengelolaan limbahnya. Peternakan tersebut menggunakan sistem kandang tertutup atau closed house untuk meminimalkan pencemaran lingkungan dan mengolah limbah dari hewan ternak menjadi pupuk organik, yang kemudian dijual kepada masyarakat sebagai pupuk tanaman.
ANALYSIS OF OPPORTUNITIES AND CHALLENGES IN IMPLEMENTING CARBON TAX POLICY IN INDONESIA WITHIN THE TRIPLE BOTTOM LINE FRAMEWORK udin , Bahrul Ulum; Leniwati, Driana; Jati, Ahmad Waluya; syam, Dhaniel; Wahyuni, Endang Dwi; Haryanti, Agustin Dwi
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4784

Abstract

This research aims to analyze the opportunities and challenges in implementing carbon tax policies and assess public acceptance of these policies. It uses a descriptive qualitative approach, conducting interviews with five informants, including tax officials, tax academics/practitioners, company representatives, and the general public, from February to March 2024. The findings indicate that implementing carbon tax policies could increase government tax revenue, shift societal and business behavior toward lower carbon emissions, promote the transition to eco-friendly energy and technologies, and potentially reduce carbon emissions. However, challenges include rising prices of goods and services, decreased.   Keywords     : Carbon Tax Policy, Challenges, Opportunities
Effectiveness Analysis of the CSR Program Gerakan Literasi Syariah (GEULIS) at PT. Bank Muamalat Indonesia Tbk, Using Present Value, Future Value, and Intrinsic Value Approaches Andy Dwi Cahyono; Agustin Dwi Haryanti
Asian Journal of Social and Humanities Vol. 3 No. 4 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i4.485

Abstract

This study aims to evaluate and assess the effectiveness of the Gerakan Literasi Syariah (GEULIS) Program made by PT. Bank Muamalat Indonesia Tbk. GEULIS Program is a financial education program for the younger generation that aims to increase Islamic financial literacy and inclusion in Indonesia. This research method uses a combination approach, namely qualitative and quantitative descriptive which aims to explore the impact of the program and measure it to determine the social value produced using the Social Return on Investment (SROI) model. This study shows that the GEULIS Program has produced significant social value with three approaches used, namely the present value approach produces a ratio of 1:4.06, future value with a figure of 1:4.87, and intrinsic value shows a figure of 1:4.43. The three ratios based on sensitivity analysis, show the consistency of the > 1 number, this means that the program has run effectively and has a significant impact. In addition, the impact generated by this program has contributed to SDGs 1, 3, 4, 8 and 9. Thus, the GEULIS Program must still strive to increase its effectiveness by implementing it more intensively and expanding the scope of the program.
Co-Authors Adi Prasetyo Ahmad Juanda Ahmad Waluya Jati Andy Dwi Cahyono Aulya, Aulya Mauizzati Dhaniel Syam Driana Leniwati Endang Dwi Wahyuni Eny Suprapti Firda Ayu Amalia Jauhari, Irmawati Juwita Nur Radeana Khoriyah Trianti Kurniawan, Kukuh Dwi Maulida, Dewi Nur Muhamad Wildan Affan Muhammad Wildan Affan Novitasari Agus Saputri Putri, Maulina Ayu Syah Rahayu, Mellysia Dwi Sagina, Debby Mutiara Sheng, Soh Yong Sindy, Winni Sri Wahjuni Latifah Thaufan Nur Thoufan Nur Thoufan Nur udin , Bahrul Ulum Wicaksono, Agung Prasetyo Nugroho Yulis Nurul Aini