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All Journal Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Studi Manajemen Organisasi Jurnal Keuangan dan Perbankan Trikonomika: Jurnal Ekonomi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Indonesian Journal of Community Services The Indonesian Journal of Accounting Research SOLUSI International Journal of Business Economics (IJBE) Journal of Advanced Multidisciplinary Research JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Sosial dan Sains Community Empowerment Journal
Indri Kartika
Universitas Islam Sultan Agung
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Pendampingan penyusunan akuntansi UMKM susu sapi perah di Boyolali Indri Kartika; Lisa Kartikasari
Community Empowerment Journal Vol. 1 No. 1 (2023)
Publisher : CV. Yudhistt Fateeh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61251/cej.v1i1.5

Abstract

Laporan keuangan bagi UMKM adalah sebuah informasi akuntansi yang mempunyai peranan penting untuk mencapai keberhasilan usaha. Karena laporan keuangan dapat menjadi dasar informasi akuntansi yang andal bagi pengambilan keputusan ekonomis dalam pengelolaan UMKM, antara lain keputusan pengembangan pasar, penetapan harga dan sebagainya. Para pelaku usaha susu sapi perah di Desa Banyuanyar, Kecamatan Ampel, Kabupaten Boyolali membutuhkan praktek pencatatan transaksi keuangan yang dilakukan untuk mencatat usaha bisnisnya. Oleh karena itu, perlu dilakukan pendampingan sebagai bentuk pengabdian masyarakat di wilayah tersebut. Tujuan pengabdian masyarakat ini antara lain: a). meningkatkan pengetahuan, pemahaman dan keterampilan dalam pencatatan dan pembukuaan akuntansi bagi para pelaku usaha susu sapi perah di desa Banyuanyar Kab. Boyolali, b). memotivasi serta meningkatkan kompetensi para pelau usaha susu sapi perah dalam membuat laporan keuangan, mengevaluasi kinerja, mengetahui posisi keuangan, dan menghitung pajak. Metode pengabdian masyarakat, yaitu: a). mengidentifikasi tingkat kesulitan terkait pembukuan keuangan para pelau usaha susu sapi perah b). memberi stimulus pelatihan akuntansi secara online bagi para pelau usaha susu sapi perah di desa Banyuanyar Kab. Boyolali. Financial statements for MSMEs are accounting information that has an important role in achieving business success. Financial statements can be a reliable basis for accounting information for making economic decisions in managing MSMEs, including market development decisions, pricing, and so on. Dairy business actors in Banyuanyar Village, Ampel District, Boyolali Regency need the practice of recording financial transactions to record their business operations. Therefore, assistance is needed as a form of community service in that area. The objectives of this community service include: a). increase knowledge, understanding and skills in reporting accounting for dairy cow business actors in the village of Banyuanyar, Kab. Boyolali, b). motivating and increasing the competence of dairy business operators in preparing financial reports, evaluating performance, knowing financial position, and calculating taxes. Methods of community service, such as: a). identifying the difficulty level related to financial bookkeeping of dairy cow business actors b). providing online accounting training stimulus for dairy business practitioners in Banyuanyar Village, Kab. Boyolali.
The impact of family control and CEO duality on earning management: The mediating role of corporate commitment to business ethics Indri Kartika; Lisa Kartikasari
Journal of Advanced Multidisciplinary Research Vol 4, No 2 (2023): December 2023
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.4.2.46-67

Abstract

Earnings management is a practice that often occurs in companies, especially in family companies where most stakeholders focus more on profit information. Management always tries to maintain consistent profit figures to gain positive perceptions from stakeholders. Companies controlled by families can take riskier business decisions to maintain the family business socio-emotionally, such as being able to manage and maintain the image well, even though this affects business management. Some studies have examined earnings management in family companies, but only a few have examined the role of corporate commitment to business ethics in creating ethical financial reporting behavior in companies. The sample of this research was 541 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021 which were analyzed using Multiple Linear Regression Analysis. The research results showed that family ownership and CEO duality have a positive effect on earnings management, but the family members on board have no effect on earnings management. Corporate commitment to business ethics can moderate by strengthening the relationship between family ownership and CEO duality on earnings management, but cannot moderate the relationship between family members on board on earnings management. Investors need to consider aspects of family ownership concentration and CEO duality to see the potential for earnings management.
Corporate Life Cycle, Corporate Governance and Corporate Social Responsibility Disclosure Rossy Azella Rahmawati; Indri Kartika
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.61932

Abstract

This study examines the effect of CLC in the mature phase, size of the board of commissioners, size of the board of directors, and gender diversity on CSR disclosure with company size, profitability, slack, MTB, RnD, and company age as control variables. This study used 352 manufacturing companies listed on the IDX for 2019-2021. Secondary data was obtained from annual reports and analyzed quantitatively through multiple linear regression analysis with SPSS 25. This study found that CLC in the mature phase and the size of the board of directors had a significant positive effect on CSR disclosure. The size of the board of commissioners had an insignificant positive effect, while gender diversity had an insignificant negative effect. Companies in the mature phase with many directors will become increasingly involved in CSR because their conditions are stable. Meanwhile, commissioners focus more on financial performance, and male directors still dominate, so their influence is insignificant. This study implies that companies in the mature phase need to implement CSR to gain the trust of stakeholders so they can be sustainable in the long term, and the government needs to encourage companies to be committed to implementing CSR. Investors do not hesitate to invest in companies in the mature phase that have good social responsibility because these companies can be sustainable in the long term. This study adds a gender diversity variable, uses the latest GRI Standards with 148 indicators, and uses manufacturing companies registered on the IDX for 2019-2021 as the novelty from previous research.
Peningkatan Nilai Perusahaan Melalui Green Accounting dan Good Corporate Governance: Kinerja Keuangan sebagai Variabel Mediasi Uli Fairus Yumna; Indri Kartika
Jurnal sosial dan sains Vol. 5 No. 2 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i2.32047

Abstract

Nilai suatu perusahaan mencerminkan tingkat kepercayaan pemangku kepentingan, yang tercermin dalam harga saham perusahaan, terutama melalui kepercayaan para investor. Berbagai faktor yang memengaruhi nilai perusahaan antara lain kinerja keuangan, penerapan konsep akuntansi hijau, serta pelaksanaan tata kelola perusahaan yang efektif. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi hijau dan tata kelola perusahaan yang optimal terhadap kinerja keuangan sebagai variabel mediasi. Objek penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Pendekatan penelitian menggunakan metode kuantitatif dengan teknik analisis regresi linier berganda dan Partial Least Squares (PLS). Pemilihan sampel dilakukan melalui teknik purposive sampling dengan total sampel sebanyak 437 perusahaan. Analisis data menggunakan perangkat lunak Partial Least Squares (PLS) versi 4.1.0.9. Hasil penelitian menunjukkan bahwa penerapan akuntansi hijau berpengaruh positif terhadap kinerja keuangan perusahaan. Sebaliknya, praktik tata kelola perusahaan yang baik tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan. Selain itu, akuntansi hijau cenderung memberikan dampak negatif terhadap nilai perusahaan, sedangkan tata kelola perusahaan yang efektif dan kinerja keuangan memiliki pengaruh positif terhadap nilai perusahaan. Kinerja keuangan tidak berperan sebagai mediator dalam hubungan antara akuntansi hijau, tata kelola perusahaan yang baik, dan nilai perusahaan. Temuan ini menegaskan pentingnya penerapan prinsip good corporate governance untuk meningkatkan nilai perusahaan, meskipun kinerja keuangan bukan selalu menjadi penghubung yang efektif dalam relasi tersebut.
Co-Authors Adistie Nucke Arista Dewi Afri Aulia Rahman Apsarida Mila Puspa Dedi Rusdi, SE,MSi,Akt Dista Amalia Eka Dwi Payana Gunawan Gunawan Icca Pramadila Kiryanto Kiryanto Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutamimah Mutamimah Mutoharoh Mutoharoh Naila Najihah Nisa' Uzlifat Nashruah Pramadila, Icca Provita Wijayanti Rossy Azella Rahmawati Sri Dewi Wahyundaru Sri Sulistyowati Sri Sulistyowati Sutapa Sutapa Uli Fairus Yumna Zainal Alim Adiwijaya