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All Journal Owner : Riset dan Jurnal Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan (JAK)
Ni Made Ayu Dwijayanti
Fakultas Ekonomi, Universitas Udayana, Bali
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Relevansi Penerapan ESG Bagi Perusahaan : Systematic Literature Review Dwijayanti, Ni Made Ayu; Robith Hudaya; Tiara Kusuma Dewi; Luh Putu Lusi Setyandarini Surya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2618

Abstract

ESG refers to three central factors of measuring the impact of sustainability and ethics in investment decision making. The three factors are: Environmental, Social and Governance. This study is a literature study with a descriptive qualitative research type with a literature review (library research) that attempts to describe ESG in relation to company value. In this study the author uses written sources, both articles and journals that are relevant to the study in this study. The data collection technique uses the Publish or Perish (PoP) application which searches the Scopus database. In the Vosviewer software, there are 3 visualization displays in bibliometric analysis, namely ESG, Firm Value and ESG Disclosure. This application is used to see the development of research in the field of Environmental Social Governance (ESG) and a literature review to understand how ESG principles are applied to companies. A number of impacts in the implementation of ESG and its influence on company value. The implications of this research are expected to provide input for ESG-Based Policy Development, which can be used by the government to formulate policies that are more responsive to environmental, social, and governance issues. By understanding the importance of ESG, the government can attract more investments that focus on sustainability, which in turn can increase growth. Despite the challenges faced, the implementation of ESG principles in accounting practices also provides a number of benefits for companies.
Perbandingan Metode Least Square Dengan Metode Moment Dalam Menyusun Anggaran Penjualan dan Implikasinya Terhadap Perencanaan Laba di UD Timbul Variasi Dwijayanti, Ni Made Ayu; Lasmini, Ni Nengah
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i1.5094

Abstract

Forecast penjualan merupakan teknik yang digunakan untuk memproyeksikan penjualan di masa yang akan datang dengan menggunakan data historis. Penelitian ini dilakukan di UD Timbul Variasi bertujuan untuk mengetahui dan menganalisis perbandingan metode peramalan kuadrat terkecil dan metode momen serta menghitung standar kesalahan peramalan yang terjadi. Metode pengumpulan data menggunakan teknik wawancara dan observasi. Penelitian menunjukkan bahwa peramalan penjualan tahun 2023 berdasarkan metode momen lebih sesuai dengan penjualan aktual sebesar 2.873 dengan kesalahan Standard Forecasting sebesar 27,45. Selisih SKP sebesar 0,1 dianggap tidak material. Sehingga metode moment layak untuk diterapkan di perusahaan. Dengan menggunakan metode ini perusahaan dapat melihat seberapa besar target penjualan yang ingin dicapai pada periode yang akan datang dan mengetahui faktor-faktor penyebab perbedaan antara anggaran penjualan dengan realisasinya.
Mendalami Kesiapan UMKM dan Relevansi SAK EMKM Di Era Industri 4.0 Dwijayanti, Ni Made Ayu; Karmana , I Wayan; Trisnadewi, Ketut Sinta
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2442

Abstract

This study aims to explore the readiness of Rose Madani MSMEs in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the relevance of preparing financial reports according to SAK EMKM standards in the Industrial Era 4.0. This study uses a qualitative descriptive approach where the readiness of Rose Madani MSMEs is assessed by 3 aspects, namely HR readiness, supporting applications, and MSME commitment. The results of the study indicate that Rose Madhani MSMEs are not ready to implement SAK EMKM. The low level of accounting understanding is an obstacle from the HR aspect, the absence of a digital application based on SAK EMKM is an obstacle from the infrastructure side, and the perception of MSME owners that consistent financial recording is not important in managing MSMEs is an aspect that causes low commitment to implementing SAK EMKM. The implementation of financial reports in accordance with SAK EMKM presents financial reports consisting of three components, namely financial position reports, several statistics, and financial report notes. Digitalization of MSME financial reports based on SAK EMKM can increase efficiency and reduce operational costs at Rose Madani MSMEs. Utilizing software in accordance with SAK EMKM standards in financial preparation can provide more accurate, effective, and efficient financial data and reports in accordance with applicable standards..
LAMIKRO APPLICATION IN PREPARING MSME FINANCIAL REPORTS BASED ON SAK EMKM Dwijayanti, Ni Made Ayu; Lasmini, Ni Nengah; Ardina, Cening; Yintayani, Ni Nyoman
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3428

Abstract

This study aims to determine the effectiveness of the LAMIKRO Digital Application in preparing SAK EMKM-based financial statements at Salsabila Leather Bags. This type of research uses a qualitative method using a Field Research approach. Data is obtained from primary data sources and secondary data. Data analysis is done through data collection, data reduction, data presentation and conclusion drawing. The results of this study prove that leather bag MSMEs consider financial reports difficult, MSME owners do not have web-based or android-based accounting applications and still make inconsistent financial records. This research contributes to helping MSMEs prepare financial reports according to standards by using the LAMIKRO application. The use of the LAMIKRO application can help MSMEs to make financial reports based on standards, so that MSMEs can find out the financial position report, income statement, and notes to financial statements in real time. The results of this study also indicate a high commitment from MSME actors to use the LAMIKRO application sustainably.
ANALISIS PERBEDAAN ABNORMAL RETURN DAN BID-ASK SPREAD PADA SAHAM SEBELUM DAN SESUDAH AKSI KORPORASI STOCK SPLIT DI BURSA EFEK INDONESIA: ANALISIS PERBEDAAN ABNORMAL RETURN DAN BID-ASK SPREAD PADA SAHAM SEBELUM DAN SESUDAH AKSI KORPORASI STOCK SPLIT DI BURSA EFEK INDONESIA Ayu Utari, Ni Made; Dwijayanti, Ni Made Ayu; Oka Sudiadnyani, I Gusti Agung
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3596

Abstract

Stock splits is corporate actions carried out by companies in the capital market. Stock splits are said to be cosmetic only, because they will not affect the company's cash flow and the proportion of investor ownership. However, other researchers stated that stock splits not affect the company's cash flow and share capitalization value. Based on research gap, the abnormal return and bid-ask spread variables are used to analysis the market reaction to the stock split. This type of research is quantitative comparative. The study population consisted of 834 stocks from companies in all sectors listed on the Indonesia Stock Exchange for the period 2020 to 2023. The number of samples selected was based on a purposive sampling technique of 24 stocks. Data obtained via the Indonesian Stock Exchange website. The market adjusted model is the calculation method chosen to calculate the expected return value. The data analysis technique used is descriptive statistical analysis, classic assumption test and hypothesis testing which is Paired Sample T-Test and Wilcoxon Signed Ranks Test. The results of the research are there were differences in abnormal returns and bid-ask spreads stock before and after stock split corporate actions. The results of this study are in line with signal theory, where stock split information is well received by stockholders on the stock market and in line with the trading range theory which suggests that stock splits will provide an increase in stock liquidity due to the increasing shareholder interest in making share purchase transactions
Co-Authors Ardina, Cening Ayu Utari, Ni Made Karmana , I Wayan Lasmini, Ni Nengah Luh Putu Lusi Setyandarini Surya Oka Sudiadnyani, I Gusti Agung Robith Hudaya Tiara Kusuma Dewi Trisnadewi, Ketut Sinta Yintayani, Ni Nyoman