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All Journal Jurnal Pendidikan dan Pemberdayaan Masyarakat Jurnal Ilmiah Econosains AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi Jurnal Abdi Insani JURNAL AKUNTANSI Jurnal Arastirma Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Multidisciplinary Research and Literature (IJOMRAL) Journal of International Conference Proceedings JURNAL AKUNTANSI DAN BISNIS PERDULI: Jurnal Pengabdian kepada Masyarakat INJURITY: Journal of Interdisciplinary Studies Research Trend in Technology and Management Jurnal Kendali Akuntansi Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Akuntansi, Perpajakan dan Auditing JURDIASRA Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Simki Economic Journal of Business Innovation and Accounting Research
Etty Gurendrawati
Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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PENGARUH DANA PIHAK KETIGA, LIKUIDITAS PENDANAAN DAN RISIKO KREDIT TERHADAP PENYALURAN KREDIT BANK SAAT COVID-19 DI INDONESIA Amril Muharyadi; Etty Gurendrawati; Dwi Handarini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.473

Abstract

One of the sectors affected by the COVID-19 pandemic is the banking industry, where social and economic restrictions imposed to control the spread of the virus have impacted various aspects of bank operations, especially lending. In this scenario, banks face new challenges in maintaining liquidity, managing credit risk, and ensuring continuous lending to customers in need. Thus, this study aims to analyze the extent to which specific factors, such as third-party funds, funding liquidity, and credit risk, influence lending by banks in Indonesia during the COVID-19 pandemic. The research method employed is a quantitative approach involving panel data regression analysis. This approach enables researchers to explore the cause-and-effect relationships among the variables under scrutiny. The data utilized consists of secondary data from banks categorized as BUKU III and BUKU IV, representing a certain size and complexity of banks. The data was collected during the uncertain period of 2020-2021, marked by the pandemic's impact. The analysis revealed that third-party funds positively influence banks' lending during the COVID-19 pandemic. This implies that the greater the amount of third-party funds held by banks, the more likely they are to extend credit to customers. However, funding liquidity and credit risk exert a negative influence on lending. This suggests that lower funding liquidity and higher credit risk make it more challenging for banks to provide credit to customers during the pandemic.
Pengaruh Asimetri Informasi Terhadap Income Smoothing dengan Good Corporate Governance sebagai Pemoderasi Afifah Dwi Aprillia; Etty Gurendrawati; Hafifah Nasution
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/42fnjn68

Abstract

This reasearch aims to determine the effect of information asymmetry on income smoothing with good corporate governance as a moderator. The research method used is quantitative research. The unit of analysis in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) throughout 2019–2023. The sample selection method used is purposive sampling and selected 21 companies with a total sample of 105 research data. The analysis technique in this study uses descriptive statistical analysis and logistic regression analysis with moderation with IBM SPSS Statistics software version 27 and a significance level of 5%. Tests carried out include multicollinearity tests, overall model test, model fit test, goodness of fit test, coefficient of determination test, model accuracy test, and Wald test. The results of this study indicate that information asymmetry has no effect on income smoothing, independent commissioners cannot moderate the effect of information asymmetry on income smoothing, audit committees can moderate the effect of information asymmetry on income smoothing, and managerial ownership can moderate the effect of information asymmetry on income smoothing. In future research, it is hoped that other variables such as company size, debt level, and audit quality can be used. In addition, further research can examine other company sectors such as the banking sector, financial sector, and mining sector
Pengaruh Pengungkapan Corporate Social Responsibility Dan Pengungkapan Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderasi Ismi Dwi Atikah; Etty Gurendrawati; Muhammad Yusuf
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/v368rs56

Abstract

This study aims to demonstrate the effect of Corporate Social Responsibility (CSR) disclosure and Good Corporate Governance (GCG) disclosure on company value with financial performance as a moderating variable. The research method used is a quantitative approach with the unit of analysis being companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The sample selection method used purposive sampling, resulting in 25 sample companies with a total of 100 data observations. The analysis technique in this study used descriptive statistical analysis and panel data regression analysis with the Eviews 13 application. The tests conducted included panel data regression model testing, classical assumption testing, partial testing, simultaneous testing, coefficient of determination testing, and Moderated Regression Analysis (MRA) testing. The results of this study indicate that CSR disclosure has a positive effect on company value, GCG disclosure has no effect on company value, financial performance has no effect on company value, financial performance is unable to moderate the effect of CSR disclosure on company value, and financial performance is unable to moderate the effect of GCG disclosure on company value. Future research should expand the sample size, extend the observation period, and add other variables such as government policy, macroeconomic conditions, and specific industry characteristics. In addition, future research could use more comprehensive GCG indicators and other financial performance proxies that are more sensitive to company value.
PEMANFAATAN TEKNOLOGI FINANSIAL (FINTECH) UNTUK MENINGKATKAN INKLUSI KEUANGAN PADA UMKM Slamet abdul azis; Rida Prihatni; Etty Gurendrawati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.870

Abstract

Financial inclusion facilitates transactions for micro and small entrepreneurs, so that their businesses can run more smoothly. This study examines the use of financial technology in Micro, Small, and Medium Enterprises (MSMEs). The approach applied in this article is a qualitative approach with a library study or Library Research. The references used come from studies in national and international reputable scientific articles that are in accordance with the research topic. Based on the literature review in the results and discussion, it can be concluded that financial services based on financial technology contribute positively to financial inclusion in Micro, Small, and Medium Enterprises. The impact on MSMEs, in the early stages, the use of Fintech products and services is a crucial period, where special attention is needed to the learning process, adjustments, and proper risk management so that Fintech can be utilized optimally for business sustainability. Fintech providers need to convey information accurately and carry out effective socialization to maintain user trust since the products and services were first introduced.
Perancangan Laporan Keuangan Berdasarkan ISAK 335 Studi Kasus Yayasan Xyz Menggunakan Ms.Excel Nicolas; Etty Gurendrawati; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.15

Abstract

This study aims to design financial statements based on Interpretation 335 of the Financial Accounting Standards at the XYZ Foundation. The urgency of this study stems from the still-low level of adoption of financial reporting standards among nonprofit organizations, particularly with regard to Interpretation 335, which has the potential to lead to a lack of transparency and accountability in financial management. Additionally, there is a research gap in the form of the lack of practical guidelines or templates that foundations can use to prepare financial statements in accordance with applicable standards. This study employs a Research and Development (R&D) methodology using the ADDIE model, with a focus on the development phase. Data was collected through interviews with the foundation’s treasurer and secretary. The data analysis technique used in this study is qualitative descriptive analysis. The XYZ Foundation has not yet implemented or prepared financial reports in accordance with these standards. The results of this study produced a financial reporting template in accordance with Interpretation 335 of the Financial Accounting Standards, consisting of a Statement of Financial Position, a Statement of Comprehensive Income, a Statement of Changes in Net Assets, a Cash Flow Statement, and Notes to the Financial Statements.
Pelaporan Keuangan Digital untuk UMKM: Membuka Akses Pembiayaan untuk Mendukung SDG 8 Etty Gurendrawati; Muhammad Yusuf; Surya Anugrah; Unggul Purwohedi; Zakiyyah Riris Merbaka; Susan Fahirah; Yusuf Syaifulloh
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v4i1.186

Abstract

This community service program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) by implementing a digital financial reporting system (DFR), thereby expanding access to financing and supporting the achievement of Sustainable Development Goal (SDG) 8, specifically inclusive and sustainable economic growth. The main problems of MSMEs in Bulak Village, Indramayu Regency are low financial literacy and limited access to financial institutions due to unstandardized and lack of transparency in financial reports. This program is implemented through a Participatory Action Research (PAR) approach with stages of socialization, training, technology implementation, mentoring, and continuous evaluation of MSMEs in Bulak Village, Indramayu. This service utilizes the POS-aksi application, commonly used by MSMEs, in a simulation that prepares artificial intelligence-based financial reports. The results of the activity showed that 80% of MSMEs were able to operate the digital reporting application independently, and 46% successfully applied for formal financing using digital financial reports. This activity not only improves managerial capacity and financial transparency but also empowers students through the implementation of the Independent Learning Campus (MBKM). Thus, DFR is a strategic solution to strengthen the competitiveness of MSMEs and encourage economic growth based on digital inclusion.
Efektivitas dan Kontribusi Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah Kota Bekasi Kayla Jasmine Andira; Etty Gurendrawati; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.11

Abstract

This study aims to analyze the effectiveness and contribution of Certain Goods and Services Tax (PBJT) on Arts and Entertainment Services, Parking Services, and Rural and Urban Land and Building Tax (PBB-P2), as well as to examine the optimization efforts implemented by the Bekasi City Regional Revenue Agency (Bapenda) to increase local tax revenue. A simple mixed-methods approach was employed by combining descriptive quantitative analysis and a qualitative case study. The research involved officials of the Bekasi City Regional Revenue Agency and selected taxpayers using purposive sampling. The findings indicate that the effectiveness of the three tax categories varied across the study period, while the contribution of PBJT remained relatively low compared to PBB-P2. The study also found that Bapenda optimized tax revenue through field supervision, taxpayer outreach, tapping box installation, and tax incentive programs to improve compliance and regional revenue.
Co-Authors Afifah Dwi Aprillia Aji Ahmadi Sasmi Alryan Isra Kusnanto Amril Muharyadi Andri Setyanto Nugroho Andrie Wiyogo Ati Sumiati Brigita Wahyu Yuliarti Caesar Marga Putri Choirul Anwar Devi Thania Dewy Sekar Melati Diah Armeliza Dwi Handarini Fikri Fadilah Hastuti Selmi Rahmah Hera Khairunnisa I Gusti Ketut Agung Ulupui Indra Pahala Ismi Dwi Atikah Kayla Jasmine Andira Lia Febriani Mega Arthika Dwi Muhammad Yusuf Musyaffi, Ayatulloh Michael Nasution, Hafifah Nia Damayanti Nicolas Nuramalia Hasanah Putri Andini Ria Kurniawati Rida Prihatni Ryan Saptono Sabrina Nurhaliza Siti Fatimah Zahra Slamet Abdul Azis Suherman Suherman Surya Anugrah Susan Fahirah Susanti, Santi Susi Indriani Susi Indriani Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Trisni Suryarini Unggul Purwohedi Yuni Widawati Yunika Murdayanti Yusuf Syaifulloh Zakaria, Adam Zakiyyah Riris Merbaka