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All Journal Jurnal Riset Akuntansi Terpadu WIDYAKALA JOURNAL Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pemberdayaan Masyarakat Madani (JPMM) JRB-Jurnal Riset Bisnis Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) SULUH: Jurnal Abdimas Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JASS (Journal of Accounting for Sustainable Society) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Pengabdian dan Kewirausahaan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Abdi Masyarakat Multidisiplin International Journal of Contemporary Accounting Jurnal Pengabdian West Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Irma Paramita Sofia
Universitas Pembangunan Jaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Konstruksi Model Kewirausahaan Sosial (Social Entrepreneurship) Sebagai Gagasan Inovasi Sosial Bagi Pembangunan Perekonomian Irma Paramita Sofia
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 2 (2015): Entrepreneurship
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.68 KB) | DOI: 10.36262/widyakala.v2i1.7

Abstract

Pada beberapa negara, terdapat banyak tantangan sosial yang masih perlu diselesaikan, yaitu kemiskinan yang parah, dan kurangnya akses umum untuk perawatan kesehatan atau pendidikan. Dalam keadaan global, kewirausahaan sosial memiliki potensi untuk memberikan beberapa solusi sosial, yaitu dengan menerapkan pendekatan kewirausahaan dan kekuatan inovasi sosial untuk menghadapi tantangan sosial yang ada.Tulisan ini mencoba untuk memberikan tinjauan literatur dari konsep kewirausahaan sosial, seperti latar belakang sejarah, karakteristik, dan model bisnis yang efektif untuk kewirausahaan sosial.Kewirausahaan sosial dipandang sebagai pengusaha sosial yang didorong, untuk menciptakan nilai superior bagi masyarakat. Konsep ini telah berkembang di berbagai perguruan tinggi. Pengusaha sosial berbeda dari pengusaha dalam hal misi mereka. Peran kewirausahaan sosial bagi masyarakat juga dibahas dalam tulisan ini. Diskusi terakhir terfokus pada contoh orang atau organisasi di Indonesia yang berhasil menerapkan konsep ini pada aktivitas bisnis mereka dan dampak potensial dari kewirausahaan sosial terhadap pembangunan ekonomi.Kata kunci : Social Entrepreneurship, Inovasi Sosial, Model Bisnis, Pembangunan Ekonomi
The Effect Of The Economic Recession In The Covid-19 Era And Cash Flows On Financial Performance Faustine Putri Hotasoit, Anggelly; Irma Paramita Sofia
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.3003

Abstract

This study aims to explain and understand the effect of the Economic Recession (Decreasing Gross Domestic Product (GDP)) and Cash Flow on Financial Performance, where this research was conducted based on empirical studies on retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The population of this research is 28 retail trade sub-sector companies registered on the IDX for the period 2019 to 2021, with a total sample of 69 samples obtained using a purposive sampling method. The data analysis technique is using multiple linear regression analysis with data processing through Eviews12 software. The results of this study reveal that the Economic Recession (Decrease in Gross Domestic Product (GDP)) has an effect on Financial Performance, while Cash Flow has no effect on Financial Performance. Simultaneously, the variables of the Economic Recession (Decrease in Gross Domestic Product (GDP)) and Cash Flows affect Financial Performance. Keywords: Economic Recession, Gross Domestic Product, Cash Flow, Financial Performance
Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan Wisnantiasri, Sila Ninin; Sofia, Irma Paramita; Nurhidayah, Fitriyah; Sunaryo, Karsam
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 2 No. 1 (2018): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.213 KB) | DOI: 10.21009/JPMM.002.1.05

Abstract

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis
Pendanaan Pemerintah untuk Infrastruktur dan Pendukung Kegiatan Pembelajaran di SDN 05 Desa Leuwibatu Rumpin Bogor Hutasoit, Angelly Faustine Putri; Retno Diah Hapsari; Ramadhan, Vicky Angga; Nurhidayah, Fitriyah; Sofia, Irma Paramita; Mutira, Putri; Siahaan, Ronny Rudolf
SULUH: Jurnal Abdimas Vol 4 No 1 (2022): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i1.3154

Abstract

Akuntansi sektor public merupakan kegiatan mencatat semua transaksi yang terjadi melalui pendanaan pemerintah. Kegiatan tersebut termasuk pembukuan, pencatatan, klasifikasi, analisa, peringkasan, sampai interpretasi semua informasi yang diberikan. Tujuan adanya akuntansi sector public ialah sebagai tolak ukur kinerja sector pemerintahan atas manajemen operasionalnya. Sebelum operasional pemerintah dijalankan, harus ada perencanaan supaya ada efektifitas dan efisiensi. Akuntansi sektor publik akan terus berkembang seiring dengan meningkatnya tuntutan transparansi dan akuntabilitas publik oleh lembaga-lembaga sektor publik. Bidang sektor public yang termasuk dalam pendanaan pemerintah yaitu ; Akuntansi Pemerintah Pusat, Akuntansi Pemerintah Daerah, Akuntangi Parpol dan LSM, Akuntansi Yayasan, Akuntansi Pendidikan dan Kesehatan, dan Akuntansi Tempat Peribadatan. Terus. Semua sector public dituntut untuk memberdayakan sumber secara ekonomis, efisien dan eketif. Sektor pendidikan merupakan perhatian dalam penelitian kali ini. Setiap sector pendidikan pemerintah memiliki dana Bantuan Operasional Sekolah Daerah (BOSDA). Pada penelitian yang penulis lakukan menemukan bahwa alokasi dana dari pemerintah yang ditujukan untuk sekolah tersebut telah sesuai dengan rencana dan tepat sasaran. Hal tersebut dapat dilihat dari fasilitas-fasilitas yang ada di sekolah.
The Influence of CSR, Board Gender Diversity, and Cash Holding towards Company Value Utami, Ester Tri; Sofia, Irma Paramita
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1237

Abstract

In the rise of sustainable and responsible investment, this study aims to analyze and provide empirical evidence about the importance of firm’s CSR activities, board gender diversity, and cash holding in shaping the firms’ value. Those variables aligned with the firm’s performance of social and environmental, corporate governance, and financial aspect, thus suitable to be further analyzed with the study object. This research uses objects of firms listed in SRI-KEHATI Index listed on Indonesia Stock Exchange during 2018 – 2022. Purposive method is used to select the sample, then the secondary data is collected from Indonesia Stock Exchange and companies’ website before analyzed quantitatively by using E-views. This research shows evidence that CSR, board gender diversity, and cash holding have significant effect on firm value simultaneously. However, partial testing shows that only the board gender diversity is significantly affected firm value while CSR and cash holding are not. Besides contributing to the literature, this result shows the necessity of firm to perform the best managerial decision in social and environmental, corporate governance, and financial policy as whole. Especially, the diversity of board which plays an important role in governing the firms. This implication also applies to the regulator and investor, in which every stakeholder can encourage awareness of those aspects to maximize the value of sustainable investment.
EMPOWERMENT OF YOUTH TO CREATE DIGITAL CONTENT AS A BRANDING OF RELIGIOUS TOURISM IN LENGKONG KYAI Purwanto, Edi; Syarief, Rachman; Dawan, Anil; Sofia, Irma Paramita; Suprapto, Ratno
Jurnal Pengabdian dan Kewirausahaan Vol 6, No 1 (2022): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v6i1.3332

Abstract

This Community Service activity is a follow-up to the results of previous research in Lengkong Kyai village, which is sandwiched between luxury housing in the BSD City area. The activity aims to provide training on content creation, infographics, or graphic design for digital promotional content, which suggests promoting the Raden Aria Wangsakara Cemetery as a religious tourism destination and cultural tourism. The methods of implementing the service are (1) Socialization on the importance of promoting the Lengkong Culture site, (2) Training on creating promotional content concepts, (3) Training on making infographics and designs, (4) Training on creating and managing promotional accounts, (5) Submission of design assets in the form of laptop, (6) Evaluation of program implementation and sustainability. The pre-test and post-test results showed an increase in the understanding of community service participants in the four counseling and training sessions provided. The benefits of this community service result are not only the ability of the community (participants) to create interesting content and graphic designs for the promotion of cultural sites as religious and cultural tourism destinations on social media, but they can use this ability for activities that have a positive impact on their economy. The increasing number of religious and cultural tourism visits to their villages will also positively impact the local community's economy.
THE INFLUENCE OF ENVIRONMENT MANAGEMENT ACCOUNTING, BUSINESS STRATEGY TO COMPANY ENVIRONMENT PERFORMANCE Irma Paramita Sofia; Hariyanti, Viky
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.404 KB) | DOI: 10.61990/ijamesc.v1i2.8

Abstract

Banten Province is one of the areas that can be said to be new where there are many new industries in various fields. Although the industrial area in Banten is still relatively new, there have been many cases of environmental damage caused by industrial waste. The number of cases of industrial waste is one source of environmental damage, so in addition to thinking about economic benefits, economic activity actors should also be more responsible for the environment. With this case, many industrial companies put aside the negative and positive impacts that the company may receive in the future. This study aims to analyze environmental management accounting which refers to environmental costs and business strategy which refers to the differentiation strategy on the company's environmental performance. The sample used in this study is industrial sector manufacturing companies listed on the Indonesia Stock Exchange and participating in the PROPER Program in the Banten region with a period of 5 periods. The type of data used is secondary data from www.idx.co.id. The method used to analyze this research is a quantitative method.
THE EFFECT OF GREEN ACCOUNTING AND FIRM SIZE ON FINANCIAL REPORT PERFORMANCE (EMPIRICAL STUDY OF MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2021) Salim, Maharani Juniar Mulyadi; Eksandy, Arry; Sofia, Irma Paramita
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i4.13

Abstract

This study aims to be able to explain the effects of green accounting, firm size and financial statement performance by taking empirical studies on mining sector companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample in this study is a mining sector company that is considered to have a lot of impact on the environment and has a high risk of environmental damage. This is due to natural resources being taken by companies continuously. The analysis in this study is an analysis carried out using the statistical application Econometric Views (EViews) version 12. Based on the calculation results, it is found that green accounting has no effect on financial statement performance. Meanwhile, it is known that firm size influences the performance of financial statements.
Pendampingan Pelaporan SPT Tahunan Pribadi Untuk Meningkatkan Kepatuhan Pajak Masyarakat Ghifari, Farhan Fadil; Sofia, Irma Paramita; Eksandy, Arry; Nurhidayah, Fitriyah; Pratama, Farhan Ady; Dewi, Novy Silvia
Jurnal Pengabdian West Science Vol 4 No 06 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i06.2293

Abstract

Tujuan program pengabdian masyarakat ini adalah untuk meningkatkan kepatuhan pajak masyarakat dengan membantu pelaporan SPT Tahunan Pribadi.  Kegiatan ini dilakukan oleh dosen dan mahasiswa Universitas Pembangunan Jaya melalui pelatihan dasar perpajakan dan pendampingan teknis pelaporan melalui sistem DJP Online. Ceramah interaktif dan praktik langsung digunakan.  Di Laboratorium Tax Center Universitas Pembangunan Jaya, pelaksanaan dilakukan selama satu bulan dengan peserta dari komunitas lokal.  Hasil kegiatan menunjukkan bahwa peserta lebih memahami dan berhasil melaporkan SPT. Mereka juga memberi mahasiswa pengalaman praktis.  Program ini benar-benar meningkatkan kesadaran dan kepatuhan perpajakan masyarakat.
UNVEILING THE PATH TO SUSTAINABLE SUCCESS: THE NEXUS OF INTELLECTUAL CAPITAL, INNOVATION, AND SUSTAINABLE BUSINESS PERFORMANCE IN INDONESIAN MANUFACTURING COMPANIES Putri, Yesa Amanda; Woodhead, Kimberley; Sofia, Irma Paramita
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/3xkt7780

Abstract

Unlocking sustainable success in the manufacturing sector, particularly within Indonesia's dynamic landscape, holds paramount importance. This study aims to provide empirical evidence elucidating the profound influence of intellectual capital on sustainable business performance in Indonesian food and beverage manufacturing firms listed on the Indonesia Stock Exchange from 2018 to 2022. Focusing on a selected population, through purposive sampling techniques yielded a sample size of 40, meticulously analyzed using Eviews12. Employing a quantitative research approach, panel data regression forms the methodological foundation, revealing both the direct and indirect effects of intellectual capital on sustainable business performance, with innovation serving as a mediating variable. Sustainable business performance is assessed through the Sustainable Balance Scorecard (SUSBAL), while Intellectual Capital is measured using the Modified Value-Added Intellectual Coefficient (MVAIC), and innovation is quantified using the Company Innovation Index (CII). Empirical findings unveil a significant positive correlation between intellectual capital (IC), innovation (INV), and sustainable business performance (SBP), highlighting the role of various intellectual assets in driving organizational resilience and success. Additionally, the study explores the indirect influence of intellectual capital on sustainable business performance through innovation as a mediating variable. The results demonstrate that intellectual capital significantly and positively impacts sustainable business performance through innovation as a partial mediator. This study contributes novel insights into the intricate interplay between intellectual capital, innovation, and sustainable performance, offering strategic guidance for managers and policymakers navigating the complexities of Indonesia's manufacturing landscape, thereby fostering enduring organizational success and resilience amidst evolving market dynamics.
Co-Authors Agustine Dwianika Ananda Muliaturrohmah Ikhwani Arry Eksandy Dawan, Anil Dewi, Novy Silvia Farhan Ady Pratama Faustine Putri Hotasoit, Anggelly Fitriyah Nurhidayah Ghifari, Farhan Fadil Hariyanti, Viky Hutasoit, Angelly Faustine Putri Karsam Sunaryo Pratama, Farhan Ady Purwanto, Edi Putri Mutira Putri, Yesa Amanda Ramadhan, Vicky Angga Ratno Suprapto Retno Diah Hapsari Rudi Harianto Rudi Harianto Salim, Maharani Juniar Mulyadi Sari, Riski Ulan Siahaan, Ronny Rudolf Sila Ninin Wisnantiasri Syarief, Rachman Utami, Ester Tri Verliani Dasmaran Woodhead, Kimberley Xena Legina