Claim Missing Document
Check
Articles

Found 5 Documents
Search

Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan Dalam Sustainability Report Anandita Zulia Putri
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.192 KB) | DOI: 10.26460/ja.v7i2.1013

Abstract

This study examines the factors which influences disclosure of corporate social responsibility in sustainability report on mining companies that listed in Indonesia Stock Exchange. disclosure of corporate social responsibility in sustainability report on mining companies is important issue because mining companies that are closely related to the use of natural resources directly start to engage in a balance between the purpose of obtaining profits and environmental preservation. The sample was all mining companies that disclosure of corporate social responsibility in sustainability report for three years from 2015 until 2017 periods. The factors are profitability, liquidity, leverage, audit committee, board of directors. This study uses purposive sampling to select the sample. This research analyzed using multiple linear regression. Going concern opinion is significantly influenced by profitability, liquidity, audit committee, and board of directors. In the other hand, leverage don’t give effect to disclosure of corporate social responsibility in sustainability report on mining companies.
Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Anandita Zulia Putri; Frida Dwi Prasiwi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 2 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i2.2141

Abstract

This study aims to determine the factors that affect fraud prevention in village financial management. The influencing factors are organizational culture, morality, apparatus competence, and internal control system. This research was conducted in 13 sub-districts in Jetis,S edayu and Bantul Districts. This sample uses purposive sampling technique. The criteria used are village officials who are involved in village financial management with a minimum length of work of one year and a minimum of high school education as many as 82 people. The data source used in this study is primary data by giving questionnaires to respondents. The data analysis technique used is multiple linear regression analysis using the SPSS version 26 program. This research explains that organizational culture and apparatus competence have no effect on fraud prevention in village financial management. Meanwhile, morality and internal control systems affect fraud prevention in village financial management.Keywords: organizational culture, morality, apparatus competence, internal control system, fraud prevention in village financial management
PENINGKATAN PEMAHAMAN INFORMASI LAPORAN KEUANGAN BERDASARKAN SAK EMKM Lulu Amalia Nusron; Anandita Zulia Putri; Ningrum Pramudiati; Zidni Husnia Fachrunnisa; Yennisa
JURNAL ABDIMAS PLJ Vol. 4 No. 2 (2024): JURNAL ABDIMAS PLJ, Desember 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v4i2.1230

Abstract

There are many MSME business actors and they are spread across urban, rural, and even remote areas. MSME businesses do not require a high level of education so that Indonesian people with low levels of education can also become actors in this business. Due to the lack of knowledge and understanding of accounting and business financial reports, the purpose of this activity is to increase understanding of the importance of recording and preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This activity was carried out using the method of socialization and mentoring of one of the MSME actors in Yogyakarta, namely Meyva Collection. Previously, business actors still used private in their business results, did not separate personal and business transaction accounts, and did not record consignment sales. The results of this community service activity are expected to increase the knowledge of Meyva Collection business actors by routinely recording expenses such as sewing wages, purchasing raw materials for fabrics, determining the cost of production, so that they can make financial statements of profit and loss. In addition, we also hope that Meyva Collection business actors will routinely record direct sales and consignment income in accordance with SAK EMKM. This activity can foster a mindset in business actors that understanding financial report information based on SAK EMKM is very important for business development and capital participation.
PENERAPAN APLIKASI BERBASIS CLOUD UNTUK MENINGKATKAN EFISIENSI SISTEM PENJUALAN YUAN CAR SERVICE Purnama Sari, Ratna; Astuti Isti Indriani; Zidni Husnia Fachrunnisa; Yennisa; Lulu Amalia Nusron; Anandita Zulia Putri; Vidya Vitta Adhivinna
Jurnal Berdaya Mandiri Vol. 7 No. 2 (2025): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v7i2.7983

Abstract

The purpose of this community service activity is to help Yuan Car Service in overcoming the problem of recording sales transactions that are still done manually, through the implementation of a digital-based accounting information system using the Kledo application. Previously, the sales business process at Yuan Car Service often experienced obstacles such as errors in inputting the price of goods, inaccuracy in calculating the total transaction, and delays in determining the Cost of Goods Sold (COGS). With the implementation of the Kledo system, the recording process becomes more efficient, accurate, and integrated with inventory data. This makes it easier for business owners to monitor financial conditions and stock in real-time, so that business decisions can be made quickly and accurately. Keywords : efficiency, information system, Kledo, SMEs.
Pengaruh Kondisi Keuangan, Ukuran Perusahaan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Anandita Zulia Putri; Rahandhika Ivan Adyaksana; Vidya Vitta Adhivinna; Monika Aprilia Suriyanti
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2177

Abstract

The study aimed to examine how earnings management, particularly in transportation, utilities, and infrastructure companies listed on the Indonesia Stock Exchange (IDX), is influenced by tax planning, company size, and financial condition. The research method employed quantitative secondary data analysis using inner model analysis and processed with SmartPLS 4.0. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. The results showed that financial condition had a positive impact on earnings management, while company size had a negative impact. Tax planning had no effect on earnings management. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. This broad sample size enhances the reliability of the findings, ensuring that they are representative of the sector as a whole. The data was gathered from publicly available financial statements, offering an accurate reflection of the companies' financial performance over the period in question. The results showed that financial condition had a positive impact on earnings management, suggesting that companies in better financial health are more likely to engage in earnings management practices. On the other hand, company size had a negative impact, indicating that larger companies may be subject to stricter regulatory scrutiny, thus limiting their ability to manipulate earnings. Interestingly, tax planning had no effect on earnings management, possibly indicating that companies may not view tax strategies as a significant driver of earnings management practices.