Article Per Year (5 Year)
p-Index From 2021 - 2026
2.18
P-Index
This Author published in this journals
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) JPM: JURNAL PENGABDIAN MASYARAKAT Community Empowerment Journal
Indri Kartika
Universitas Islam Sultan Agung
Religion Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
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.
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 Zainal Alim Adiwijaya