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All Journal Jurnal Kesehatan Masyarakat Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Jurnal Ilmiah Mahasiswa FEB JMM17: Jurnal Ilmu Ekonomi dan Manajemen Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Community Engagement and Emergence Journal (CEEJ) Jurnal Pengabdian kepada Masyarakat Nusantara juremi: jurnal riset ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JCOMENT (Journal of Community Empowerment) Journal Of Human And Education (JAHE) Jurnal Akuntansi dan Keuangan NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Dedikasia : Jurnal Pengabdian Masyarakat Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kabar Masyarakat Jurnal Pengabdian Cendekia Jurnal Riset dan Inovasi Manajemen
Endang Sri Utami
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pengetahuan Akuntansi, Skala Usaha, dan Pendidikan terhadap Penggunaan Informasi Akuntansi pada UMKM Kecamatan Sewon Kholifatun Rosidah; Endang Sri Utami
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6015

Abstract

This study aims to analyze the influence of accounting knowledge, business scale, and educational background on the use of accounting information among MSME actors in Sewon District, Bantul Regency, Special Region of Yogyakarta. A quantitative approach was applied using a survey method involving 70 MSME respondents as the research sample. The collected data were processed and analyzed using multiple linear regression with the assistance of Statistical Product and Service Solutions (SPSS) version 25. The findings reveal that accounting knowledge has a positive and significant effect on the use of accounting information, indicating that the better MSME owners understand accounting principles, the more effectively they utilize such information to support decision-making processes. Conversely, business scale shows a negative and significant effect, suggesting that larger business operations may face increased complexity that limits the optimal use of accounting information. Meanwhile, educational background demonstrates no significant influence, implying that practical accounting competence plays a more crucial role than formal education in determining how accounting information is utilized. These results emphasize the importance of improving accounting literacy among MSME owners to strengthen financial management practices, enhance the accuracy of record-keeping, and support sustainable regional economic development.
From the Village to the World: Strengthening the Economic Independence of the Sewagati Women's Working Group through Partnership with the Merah Putih Cooperative Hajarana Hajarana; Asyri Lapodo; Luciana Anggriani Abigeil Langkamau; Anastasia Reti Werang; Endang Sri Utami; Loo Wen Hui; Prashanth Beleya
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): Januari: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i1.5616

Abstract

The Sewagati Women Farmers Group (KWT) in Balecatur Village, Gamping, Sleman, Yogyakarta has great potential in developing organic farming, processing crops, and managing waste banks. However, this group faces various challenges such as limited business capital, weak managerial and administrative capacity, minimal understanding of the cooperative system, and limited access to product marketing. This International Community Service Program (KKN) aims to build a strategic partnership between KWT Sewagati and the Merah Putih Cooperative to promote the independence and economic welfare of members, as well as to develop sustainable marketing strategies. The implementation method uses a participatory approach through location surveys, in-depth interviews, and partnership socialization. The results of the activities showed an increase in members' understanding of the benefits of cooperatives in terms of access to capital, marketing networks, and strengthening the people's economy. Input from Malaysian partners emphasized the importance of operational digitization, contract farming models, product certification, sustainable agricultural practices, and women's leadership training. This program is expected to become a transformative model for empowering women farmers, turning the potential of villages into global market opportunities through synergy between community groups, cooperatives, universities, and the government in realizing inclusive and sustainable economic development.
Peran Penerapan Sistem Pencatatan Keuangan dan Pengendalian Kas terhadap Efisiensi Pengelolaan Keuangan pada UMKM (Studi Kasus pada Laundry Ryva) Claudia Rhi Wadi; Endang Sri Utami
Jurnal Pengabdian Cendekia Vol. 2 No. 1 (2026): In Press
Publisher : PT Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/jpc.v2i1.119

Abstract

Manajemen keuangan yang efektif merupakan faktor penting dalam keberhasilan usaha mikro kecil dan menengah (UMKM), termasuk pada bidang jasa laundry. Namun, masih banyak pelaku usaha yang belum menerapkan sistem pencatatan keuangan dan pengendalian kas secara optimal, sehingga menyebabkan ketidakefisienan dalam pengelolaan keuangan. Pengabdia ini bertujuan untuk menganalisis peran penerapan sistem pencatatan keuangan dan pengendalian kas terhadap efisiensi pengelolaan keuangan pada usaha laundry, yaitu Laundry Ryva. Metode yang digunakan adalah deskriptif kualitatif melalui observasi, wawancara, dan pendampingan langsung di lokasi usaha. Hasil kegiatan menunjukkan bahwa penerapan sistem pencatatan keuangan sederhana membantu pemilik usaha dalam memantau arus kas masuk dan keluar dengan lebih akurat. Selain itu, penguatan sistem pengendalian kas, seperti pencatatan harian dan pemeriksaan kas secara rutin, mampu menekan risiko selisih kas dan meningkatkan keandalan laporan keuangan. Dengan demikian, penerapan kedua sistem tersebut berperan penting dalam meningkatkan efisiensi dan akuntabilitas pengelolaan keuangan usaha laundry.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN Endang Sri Utami; Wafa, Zaenal
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/44ev4w38

Abstract

The goal of business organizations is not only to seek profit, but also to be responsible to society (people) and the earth (planet). The company's social and environmental activities reflect the company's overall social responsibility, enabling the company to grow sustainably. Financial performance information is needed to assess potential changes in economic resources in the future and predict the production capacity of existing resources. This study aims to analyze the influence of sustainability reports, namely the economic dimension (profit), environmental dimension (planet), and social dimension (people) variables on financial performance (Return on Assets). The index used as a guideline for sustainability reporting in this study is based on the Global Reporting Initiative (GRI) G4. The population of this research is mining sector companies. Sample selection uses the purposive sampling method with several specific criteria. The type of data used is secondary data. Data analysis using multiple linear regression analysis. The research results concluded that sustainability report disclosure in economic, environmental, and social aspects had a significant positive effect on financial performance as proxied by Return on Assets (ROA). The results of this study provide implications that sustainability issues have been considered as an important part of corporate business decision making to improve financial performance.
Environmental, Social, and Governance Disclosure, Financial Performance, and Control Mechanisms: Determinants of Green Banking Disclosure in Indonesia Wulandari, Ika; I Gusti Ayu Lia Yasmita; Endang Sri Utami
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol. 13 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v13i1.133449

Abstract

The concept of Environmental, Social, and Governance (ESG) is increasingly gaining attention as an important factor in banking business strategies. Banks worldwide are beginning to adopt sustainability principles, including Green Banking Disclosure. This study aims to determine the effect of ESG Disclosure, Financial Performance, and Control Mechanisms on Green Banking Disclosure in Banking Companies in Indonesia. The population of this study is Banking Companies listed on the Indonesia Stock Exchange. The sample for this study was selected using a purposive sampling method and comprised 12 companies, with an observation period of 2017-2023. Data analysis used PLS regression. The study's results indicate that ESG disclosure, financial performance, and public ownership influence Green Banking Disclosure. Meanwhile, the Audit Committee does not affect Green Banking Disclosure. These findings provide direction for banks: ESG disclosure, financial performance, and public ownership need to be prioritized to encourage Green Banking Disclosure.
Pengaruh Return On Asset (ROA), Return On Equity (ROE), dan Earning Per Share (EPS) Terhadap Harga Saham di Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Bekti Mayasari; Endang Sri Utami
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 3 (2023): Agustus: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i3.841

Abstract

This research was conducted with the aim of knowing the effect of return on assets, return on equity and earnings per share on stock prices in banking companies listed on the IDX for the 2019-2021 period. The sample used in this research is 10 companies. Sampling was done by purposive sampling method. The method used is a quantitative approach. Data analysis techniques used include: classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination test. The results showed that the return on assets and return on equity variables partially did not have a significant effect on stock prices, while earnings per share had a significant effect on stock prices. The results of the study simultaneously (return on assets, return on equity and earnings per share) have a significant effect on stock prices.
Co-Authors Anastasia Reti Werang Anggreini Meylina Putri Asyri Lapodo Bekti Mayasari Cahyaningrum, Anissa Claudia Rhi Wadi Damper Dwijo Siswoyo Dhija, Astri putri Doria Ervina Mompala Hajarana Hajarana Henny Fitrinawati I Gusti Ayu Lia Yasmita Ika Wulandari Ika Wulandari Ika Wulandari Ilham Galih Dini Hari Juliana Ester Kilmanun Kholifatun Rosidah Lintang Dian Saraswati Loo Wen Hui Luciana Anggriani Abigeil Langkamau Maharetno, Andina Suci Maria Maya Lestari Martini Martini Mexsasai Indra Nafatul Jannah, Annisa Prashanth Beleya Rochmad Bayu Utomo Sri Agustina Susiana Purwantisari Wafa, Zaenal Willinjilani Sepdika Winda Tri Hapsari Yohanes Rivaldo Saru Papa Yudas Tadius Andi Candra Yunarti Elisabeth Sunaryo