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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Kajian Akuntansi Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuilnomi Jurnal Dharma Bhakti Ekuitas Jurnal Ekonomi Indonesian Journal of Economics and Management Study & Accounting Research Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Akurasi Atestasi : Jurnal Ilmiah Akuntansi
Ait Novatiani
Universitas Widyatama
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Koperasi Simpan Pinjam di Kota Bandung R. Ait Novatiani; Apriwandi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1645

Abstract

This research has a purpose, namely to analyze corporate social responsibility (CSR), the financial performance of cooperatives and the influence of corporate social responsibility (CSR) on the financial performance of cooperatives. Corporate Social Responsibility (CSR) and Financial Performance of Savings and Loan Cooperatives are the objects of research. The survey method is used in research conducted by researchers.Based on the results of the study concluded, namely: 1). implementation of corporate social responsibility (CSR) is adequate 2). the implementation of the cooperative's financial performance is adequate; and 3). the application of corporate social responsibility (CSR) affects the financial performance of cooperatives
Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM Novatiani, R Ait; Christina, Veronica; Novianto, Robertus Ary; Sarumpaet, Tetty Lasniroha; Wijaya, Aida
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2521

Abstract

UMKM actors experience difficulties in presenting financial information based on SAK-EMKM, the reason is that MSME actors do not have the ability to present quality financial information. Therefore, in order for UMKM financial information to have quality, it can be realised with competent human resources. This research aims to analyse human resources that have competence, UMKM financial information that has quality and test human resource competencies that affect quality financial information. The population is UMKMs in the agricultural sector in Mekarmanik Village, Cimenyan District, Bandung Regency, totalling 50 people. The findings show that human resource competencies are good, UMKM financial information is of high quality and human resource competencies have an influence on the quality of UMKM financial information.
Influence of Human Resource Quality and Management Commitment on the Quality of Accounting Information Octavia, Evi; R. Ait Novatiani; Rachmawati, Rima
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.v8i4.2263

Abstract

This research aims to analyze and test in more depth the influence of the quality of human resources and management commitment on the quality of accounting information. This research needs to be carried out because several cases related to financial reports have caused accounting information to be of poor quality. Multiple linear regression is used in this study's data analysis for both descriptive and verifying purposes carried out at PT PLN Distribution West Java with 30 respondents. A significant association is indicated by the multiple correlation coefficient value of 0.785. These findings suggest a robust and favourable correlation between the quality of accounting information and management commitment and human resources. This implies that if management is dedicated and human resources are qualified, the quality of accounting information will be higher. The quality of human resources and management commitment have a 61.6% influence on the quality of accounting information, according to the coefficient of determination value of 0.616. The results of the descriptive analysis that has been carried out are in the sufficient category, meaning that there are still several things that are not optimal in the Human Resource Quality indicators, especially the results of the training that is carried out is not optimal. Descriptive analysis of Management Commitment is not optimal, namely there is still a lack of awareness of maintaining commitment as something that should be. The results of the descriptive analysis on the Quality of Accounting Information are in the sufficient category, meaning that there are still things that are not optimal, especially there are still obstacles when operating the system and the system still does not make it easy to find the information needed.
Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Wijaya, Reza Henning; Novatiani, R. Ait
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.v8i4.2288

Abstract

ABSTRACT CSR disclosure aims to provide information on corporate social responsibility to the public, however CSR disclosure in Indonesia is still relatively low. The aims of this research is to analyze the influence of Profitability (ROA), Company Size (Size), Environmental Performance (PROPER), and Company Age (Age) on Corporate Social Responsibility Disclosure (CSRD). Method of this research is quantitative research. The sample for this research is coal mining companies listed on the Indonesia Stock Exchange 2015-2021. The tests used are the Chow test, Hausman test, and Lagrange Multiplier test to determine the correct estimation model. The data analysis technique used is the panel data analysis regression technique. The research results obtained show that: (1) Profitability (X1) has no effect on the CSR disclosure; (2) Company size (X2) has no effect on CSR disclosure; (3) Environmental Performance (X3) significant on CSR disclosure; (4) Company age (X4) has no effect on CSR disclosure. Keywords: Corporate Social Responsibility Disclosure, Profitability (ROA), Company Size (Size), Environmental Performance (PROPER), and Company Age
Co-Authors Acep Komara Andily Aprilia SP Annisa Kurnia, Nopellian Apriwandi Asikin, Bachtiar Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Bachtiar Che Rosmawati Che Mat Christina, Veronica Debbie Christine Diana Sari Eriana Kartadjumena Evi Octavia Hartati, Lidia Hendayana, Yana Irwansyah Irwansyah M. Arief Ramdhany Novianto, Robertus Ary Nursandhi, Budi Nuryaman Nuryaman Putri Pereunnika G R. Adjeng Mariana F R. Adjeng Mariana Febrianti Radhi Abdul Halim Rachmat Rahmat, Radhi Abdul Halim Rima Rachmawati Rima Rachmawati Robertus Ary Novianto Robertus Ary Novianto Robertus Ary Novianto Robertus Ary Novianto Rusmawan Kusumah, R. Wedi Rusmawan, Wedi Sarumpaet, Tetty Lasniroha Sarumpet, Tetty Lasniroha Sri Lestari SRI LESTARI Tetty Lasniroha Sarumpaet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Vabiani, Diandra Pepi Veronica Christina Veronica Christina M.P.P Wijaya, Aida Wijaya, Reza Henning Yoga Tantular Rachman Yogo Heru Prayitno Yuniarti, Rita