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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 Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani The Indonesian Journal of Accounting Research SOLUSI International Journal of Business Economics (IJBE) JPM: JURNAL PENGABDIAN MASYARAKAT 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.
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 Integrated Reporting: Mediasi Kinerja Lingkungan Habibah Inas Cahyani; Indri Kartika
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.115-128

Abstract

Firm value is very important for companies because it can affect the views of investors in investing funds in the company. This research will examine the factors that will affect firm value, namely integrated reporting with environmental performance mediation. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) participating in the PROPER program in 2020-2022. The sampling method is purposive sampling so that 113 research samples are obtained. Hypothesis testing was carried out using the linear regression method with a sobel test of mediation. The results showed that integrated reporting has a significant negative effect on corporate environmental performance, corporate environmental performance has a significant positive effect on firm value, integrated reporting has an insignificant negative effect on firm value, and corporate environmental performance cannot mediate the effect of integrated reporting on firm value. This research can be developed by using samples from other industries or adding variables. Companies should comply with environmental regulations. Furthermore, the government can use the results of this research to improve environmental regulations.Keywords: Integrated reporting; corporate environmental performance; firm value ABSTRAKNilai perusahaan sangatlah penting bagi perusahaan dikarenakan dapat mempengaruhi pandangan investor dalam menginvestasikan dana dalam perusahaan. Penelitian ini akan menguji faktor yang akan mempengaruhi nilai perusahaan yaitu integrated reporting dengan mediasi kinerja lingkungan. Populasi penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) peserta program PROPER pada tahun 2020-2022. Metode sampling adalah purposive sampling sehingga didapatkan 113 sampel penelitian. Pengujian hipotesis dilakukan dengan metode regresi linear dengan uji mediasi sobel test. Hasil penelitian menunjukkan integrated reporting berpengaruh negatif signifikan terhadap corporate environmental performance, corporate environmental performance berpengaruh positif signifikan terhadap firm value, integrated reporting berpengaruh negatif tidak signifikan terhadap firm value, dan corporate environmental performance tidak dapat memediasi pengaruh integrated reporting terhadap firm value. Penelitian ini dapat dikembangkan dengan menggunakan sampel dari industri lain atau menambah variabel. Perusahaan sebaiknya mematuhi regulasi tentang lingkungan. Selanjutnya, pemerintah dapat menggunakan hasil penelitian ini untuk memperbaiki regulasi tentang lingkungan.Kata Kunci: Integrated reporting; kinerja lingkungan perusahaan; nilai perusahaan
FINANCIAL LITERACY, DIGITALIZATION KNOWLEDGE, DAN E-PAYMENT SEBAGAI DETERMINAN KINERJA UMKM DI KOTA SEMARANG Nabila Norma Yasinta; Indri Kartika
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 14 No. 1 (2026): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v14i1.663

Abstract

Penelitian ini memiliki tujuan menguji pengaruh financial literacy, digitalization knowledge, dan e-payment terhadap kinerja UMKM. Populasi penelitian ini adalah UMKM sektor kuliner yang berada di Kota Semarang. Pengambilan sampel menggunakan metode purposive sampling yang diperoleh sebanyak 122 sampel, namun terdapat data yang tidak memenuhi kriteria sebanyak 8 sampel, sehingga yang dapat diolah hanya 114 sampel. Data penelitian ini dianalisis menggunakan Analisis Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa financial literacy berpengaruh negatif dan signifikan terhadap kinerja UMKM, digitalization knowledge berpengaruh negatif dan tidak signifikan terhadap kinerja UMKM, sementara e-payment berpengaruh signifikan dan positif terhadap kinerja. pelaku UMKM sebaiknya tidak hanya meningkatkan financial literacy, tetapi juga menerapkan pengetahuan digital dan memanfaatkan sistem e-payment secara konsisten untuk meningkatkan kinerja.
Co-Authors Adistie Nucke Arista Dewi Afri Aulia Rahman Apsarida Mila Puspa Dedi Rusdi, SE,MSi,Akt Dista Amalia Eka Dwi Payana Gunawan Gunawan Habibah Inas Cahyani 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 Nabila Norma Yasinta Naila Najihah Nisa' Uzlifat Nashruah Pramadila, Icca Provita Wijayanti Rossy Azella Rahmawati Sri Dewi Wahyundaru Sri Sulistyowati Sri Sulistyowati Sutapa Sutapa Zainal Alim Adiwijaya