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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis MEDIA Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Journal of Economic, Management, Accounting and Technology (JEMATech) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal STIE Semarang (Edisi Elektronik) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Akuntansi'45 Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Abdi Makarti Jurnal Pendidikan Indonesia (Japendi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Indonesian Journal of Sustainability Green Economics: International Journal of Islamic and Economic Education Proceeding of The International Conference on Management, Entrepreneurship, and Business
Anna Sumaryati
Universitas Dian Nuswantoro
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PENGARUH SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN ( STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2020) Anna Sumaryati; Novreza Putra Satoto
AKUNTANSI 45 Vol. 1 No. 2 (2020): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v1i2.565

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh yang ditimbulkan oleh pengungkapan kinerja ekonomi, pengungkapan kinerja lingkungan dan pengungkapan kinerja sosial terhadap kinerja keuangan. Jenis Penelitian ini merupakan penelitian kuantitatif. Populasi yang diambil dari pada penelitian ini yaitu perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2017-2020. Sampel yang dapat dihasilkan pada penelitian ini sejumlah 98 data. Metode yang dipakai pada penelitian ini yaitu metode purposive sampling. Alat analisis dalam penelitian ini menggunakan SPSS. Hasil pada penelitian menunjukan bahwa pengungkapan kinerja ekonomi berpengaruh positif signifikan terhadap kinerja keuangan, pengungkapan kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan dan pengungkapan kinerja sosial berpengaruh negatif terhadap kinerja keuangan. Implikasi pada penelitian ini yaitu dapat berguna untuk mengetahui pengaruh apa yang akan terjadi antara laporan keberlanjutan dengan bagaimana perusahaan menghasilkan keuntungan yang berkaitan dengan kinerja keuangan perusahaan.
PENINGKATAN KEBERLANJUTAN USAHA PADA UMKM PEMANCINGAN BLATER JIMBARAN, KABUPATEN SEMARANG MENGGUNAKAN FIVE CAPITAL Hayu Wikan Kinasih; Anna Sumaryati; Retno Indah Hernawati; Ririh Dian Pratiwi; Selyna Widyadari; Vanessa Berliana Santoso; Yohana Elliza Sitohang
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i11.10009

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berkontribusi besar terhadap perekonomian Indonesia. Salah satu bentuk UMKM yang berkembang adalah usaha pemancingan di Dusun Blater, Jimbaran, Kabupaten Semarang. Namun, banyak usaha masih dikelola secara tradisional, tanpa pemisahan keuangan, minim teknologi, dan kurang memperhatikan keberlanjutan. Program pengabdian masyarakat ini memberikan pelatihan berbasis Five Capitals (modal alam, manusia, sosial, manufaktur, dan finansial) untuk meningkatkan keberlanjutan usaha. Hasil pelatihan menunjukkan peningkatan kesadaran peserta dalam pencatatan keuangan, diversifikasi pendapatan, serta penerapan praktik ramah lingkungan. Dengan pendekatan ini, UMKM pemancingan diharapkan dapat berkembang lebih profesional dan berkelanjutan, berkontribusi pada ekonomi daerah.
Independent board of commissioners moderates CSR disclosure relationship on financial performance Handojo, Natalistyo Tjatur Andi; Machmuddah, Zaky; Sumaryati, Anna
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 2, No 1 (2023): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.2.1.45-55

Abstract

Providing empirical evidence of the role of independent commissioners on the relationship between CSR disclosure and financial performance is the aim of this study. Companies listed on the Indonesian stock exchange are used as the population, but for the sample only companies in the agricultural sector. The sample was obtained using the purposive sampling method, the year of observation was from 2019 to 2021, so that 60 observational data were obtained. The data processing uses Warp PLS version 7.0. The research findings provide evidence that CSR disclosure and independent board of commissioners have an influence on the company's financial performance, besides that the independent board of commissioners also moderates the relationship of CSR disclosure on financial performance. The implication of this research is the importance of the role of independent commissioners in moderating the relationship of CSR disclosure on the company's financial performance.
Pengaruh Tax Avoidance dan Profitabilitas Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Pemoderasi Adelia, Elsa Wahyu; Sumaryati, Anna
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2012

Abstract

The purpose of this study is to investigate the impact of tax avoidance and profitability on firm value by using debt policy as a moderating factor. The research sample comprises of 34 energy businesses that were listed on the Indonesia Stock Exchange between 2020 and 2022, and were chosen through a selective selection technique. This study approach focuses on the utilization of secondary data, with data analysis performed using Warp PLS version 8.0 software. The Cash Effective Tax Rate (CETR) variable measures tax avoidance, while the Return on Assets (ROA) ratio measures profitability. Tobin's Q is a measure of firm value, while the Debt to Equity Ratio (DER) is a measure of debt policy. Based on research findings, tax avoidance and profitability can have an impact on company value. Debt policy is able to strengthen the impact of tax avoidance on company value, but debt policy cannot strengthen the impact of profitability on company value. Energy sector companies are considering debt policy strategies more carefully to optimize company value through tax avoidance practices.
Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue? RATNAWATI, JULI; Anna Sumaryati; Enny Susilowati Mardjono; Melati Oktafiyani
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.216-228

Abstract

Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a very important role in regional development. This local taxes collection and revenue must be maximized so that the resulting District Own Source Revenue will be maximized as well. The technological innovation or the use of Tapping Box has become an important part of taxes collection and revenue. The study aims to investigate restaurant taxes, the hotel taxes, and entertainment taxes on District Own OktafiyantiSource Revenue receipts mediated by the use of Tapping Box technology. The research took place in the Regional Finance Agency (BAPENDA) of Semarang Regency. This study uses a sample of 60 with 5 years of observation. The sample is the amount of taxes or income per month received from the Regional Taxes Information System then the acquisition of the collected data was analyzed using WarpPLS. The results show that the use of Tapping Box has proven to be able to strengthen the relationship between restaurant taxes and District Own Source Revenue and also the relationship between hotel taxes and District Own Source Revenue. On the other hand, the use of tapping boxes does not strengthen the relationship between the entertainment taxes and District Own Source Revenue. This indicates that the tapping box is often deactivated so that the entertainment business owner's income is not recorded every day, which causes the entertainment taxes paid to the local government to be not optimal.
Implementasi Green Accounting dan Kinerja Lingkungan terhadap Sustainable Development Pamudya, Fani Artamevia; Sumaryati, Anna
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2015

Abstract

Riset ini memiliki tujuan yakni untuk mengidentifikasi pengaruh green accounting serta kinerja lingkungan terhadap sustainable development di perusahaan kelapa sawit yang terpublikasi dalam Bursa Efek Indonesia antara tahun 2015 hingga 2023. Sampel yang peneliti gunakan terdiri dari 8 perusahaan dengan total 43 data. Analisis dilakukan menggunakan SPSS 25, yang meliputi beberapa langkah, yaitu uji asumsi klasik (normalitas, heteroskedastisitas, multikolinearitas, serta autokorelasi), uji koefisien determinasi, uji simultan (uji F), serta uji hipotesis (uji T). Temuan dari penelitian ini yakni green accounting serta kinerja lingkungan mampu memberi pengaruh yang signifikan terhadap pembangunan berkelanjutan
Firm Size, Capital Intensity, dan Inventory Intensity Terhadap Agresivitas Pajak Tandang, Ritsa Mayta; Minarso, Bambang; Sumaryati, Anna; Suhartono, Entot
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.593

Abstract

Para pelaku bisnis sering melihat pajak sebagai penurunan laba, meskipun pajak adalah sumber pendapat negara terbesar. Studi ini melihat bagaimana ukuran perusahaan, intensitas modal, dan intensitas kemiskinan berdampak pada agresivitas pajak. Untuk menganalisis 16 perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia, penelitian ini menggunakan metode purposive sampling . Hasilnya menunjukkan bahwa hanya intensitas persediaan yang memiliki korelasi terhadap agresivitas pajak, dengan menggunakan regresi kuantitatif SPSS 25. Ukuran perusahaan dan intensitas modal tidak memberikan pengaruh yang signifikan. Dengan menyajikan semua elemen yang diperlukan, perusahaan diharapkan dapat menerapkan transparansi dalam laporan tahunannya. Hal ini dilakukan untuk membantu berbagai pihak mengakses data dan mengurangi perbedaan data.
Green Accounting, Corporate Social Responsibility, dan Profitabilitas Sebagai Faktor Penentu Nilai Perusahaan Food and Beverage Tahun 2021-2023 Widjajanto, Robertus Steven; Sumaryati, Anna
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.9204

Abstract

Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia telah menunjukkan nilai perusahaan yang tinggi, tetapi penerapan praktik keberlanjutan dan pencapaian kinerja keuangan yang optimal menjadi tantangan tersendiri bagi kenaikan nilai perusahaan. Penelitian ini menggali lebih dalam mengenai faktor-faktor yang menentukan nilai perusahaan di tengah tantangan tersebut. Tujuan penelitian ini adalah untuk menganalisis pengaruh green accounting, tanggung jawab sosial perusahaan, dan profitabilitas terhadap nilai perusahaan sub sektor makanan dan minuman. Menggunakan purposive sampling, diperoleh 108 sampel melalui laporan tahunan dan keberlanjutan dari 251 perusahaan pada periode 2021-2023. Metode Partial Least Square digunakan untuk teknik analisis data dengan WarpPLS versi 7.0 sebagai alat analisis. Penelitian membuktikan bahwa implementasi green accounting dan profitabilitas memiliki dampak yang signifikan pada nilai perusahaan. Green accounting memiliki pengaruh sebesar 0,340 terhadap nilai perusahaan dan profitabilitas memiliki pengaruh sebesar 0,682. Temuan ini menyoroti pentingnya praktik keberlanjutan dan pencapaian kinerja keuangan yang optimal dalam meningkatkan nilai perusahaan. Di sisi lain, corporate social responsibility tidak terbukti secara signifikan memengaruhi nilai perusahaan dalam konteks penelitian ini sebesar 0,146.
Analisis Efektivitas Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak: Sebelum dan Sesudah Implementasi Savitri, Putri Amelia; Sumaryati, Anna; Ratnawati, Juli; Triono , Hermawan
Jurnal Pendidikan Indonesia Vol. 6 No. 10 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i10.8681

Abstract

Tolerance is the attitude of mutual respect and respect for differences in opinions, beliefs, cultures, religions, or habits of others, while maintaining good manners and not imposing their will. The ethics of tolerance mean that we are kind and respectful of others who are different from us. For example, if there is a friend who has a different religion or way of life, we do not insult or vilify him, but we still respect him and live in harmony together. This article aims to find out the views and attitudes of the public towards the implementation of Pancasila values, especially in terms of the ethics of tolerance in the midst of social life. Through the distribution of questionnaires, data was collected to analyze the extent to which the community understood and applied the value of tolerance as a tangible manifestation of practicing the precepts of Pancasila, especially the second and third precepts. The results of this study are expected to provide an overview of the social conditions of the community related to national values and become the basis for the development of policies or programs that encourage social harmony. All data obtained is guaranteed confidentiality and is used solely for academic purposes.
Ukuran Perusahaan, Profitabilitas, Leverage, dan Pengungkapan Tanggung Jawab Perusahaan Bank di Indonesia Machmuddah, Zaky; Sumaryati, Anna; Komara, Acep
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9418

Abstract

This study aims to empirically test the influence of financial performance as proxied by return on assets and leverage on corporate social responsibility (CSR) disclosure and is strengthened by company size. This research is important because the object of this research is banking companies which have a crucial role in considering environmental issues in providing credit. Even though banking companies are notdirectly involved in environmental damage issues. The object of this study is banking companies listed on the Indonesia Stock Exchange in 2017-2022. The sample in this study was 21 banking companies selected using a purposive sampling technique and the sample years of these companies were notconsecutive so that 115 observational data were obtained. The analysis technique in this research uses WarpPLS version 7.0. The results of this research show that leverage has a positive influence on corporate social responsibility and company size plays a role in strengthening this influence. However,profitability does not have a positive influence on corporate social responsibility, while company size strengthens this influence. The implication of this research is the importance of corporate social responsibility disclosure which is supported by leverage and company size for the survival of the company.
Co-Authors ., Riska Acep Komara Adelia, Elsa Wahyu Aisyah Amalia Ananda, Marisa Julia Apasya, Trida Bambang Minarso, Bambang Citra Adi Oktania Kumaladewi Devina Putri Indra Satata Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwiarso Utomo Enny Susilowati Mardjono Entot Suhartono Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Hayu Wikan Kinasih Hayu Wikan Kinasih Hermawan Triono Imang Dapit Pamungkas Ira Septriana Juli Ratnawati Juli Ratnawati Kristianto, Anggelica Yufa Kunco Teguh Wijayanto Kusni Ingsih Machmuddah, Zaky Mayashita Ayunindya Safitri Melati Oktafiyani Muchamad Aprillia Salas Muchammad Syafrudin Ngurah Pandji Mertha Agung Durya Novreza Putra Satoto Pamudya, Fani Artamevia Pandji, Nadia Pentamitta Pratiwi, Ririh Dian Purwantoro Rachman, Raisa Hanifa Retno Indah Hernawati Ririh Dian Pratiwi Ririh Dian Pratiwi Savitri, Putri Amelia Selyna Widyadari Septian Faiz Witana Tandang, Ritsa Mayta Triono , Hermawan Tutut Tribuana Wati Vanessa Berliana Santoso Widjajanto, Robertus Steven Yohana Elliza Sitohang