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All Journal Jurnal Mirai Management JURNAL WIDYA GANESWARA SOLUSI GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat ProBisnis : Jurnal Manajemen Golden Ratio of Finance Management Economic Reviews Journal International Journal of Asian Business and Management (IJABM) Journal of Social Knowledge Education (JSKE) IIJSE RESLAJ: Religion Education Social Laa Roiba Journal International Journal Business, Management and Innovation Review Jurnal Publikasi Ekonomi dan Akuntansi
Susilaningtyas Budiana Kurniawati
Universitas Tunas Pembangunan Surakarta
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 Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Penerapan Akuntansi Terhadap Kinerja Keuangan Riot Vape Store di Sragen Tahun 2025 Prihanto, Alip; Budiana Kurniawati, Susilaningtyas; Supartini, Supartini
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1080

Abstract

This study aims to analyze the implementation of simple accounting and its effect on the financial performance of Riot Vape Store in Sragen. The research employed a qualitative approach using interviews, observations, and documentation as data collection techniques. The informants consisted of the business owner and employees who are directly involved in daily operations and financial recording activities. The collected data were analyzed by comparing field findings with relevant accounting and financial management theories. The results show that Riot Vape Store has implemented simple accounting practices through daily cash records, monthly recapitulation using Microsoft Excel, and the preparation of a simple income statement. These accounting practices assist the business owner in understanding cash flow, controlling operational costs, managing inventory, and evaluating the overall financial performance of the business. Although the accounting system is still manual and has not fully complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), it has provided significant benefits in maintaining profit stability and business continuity. The study also reveals that simple accounting practices contribute to greater transparency and improved managerial decision-making. Therefore, simple accounting plays an essential role in supporting financial performance and sustainability of micro and small enterprises, particularly in the retail sector.
The Influence of Participation, Transparency, Accountability, and Utilization of Information Technology in the Management of Village Funds Supartini; Abdullah, Syahriar; Kurniawati, Susilaningtyas Budiana; Maryanti, Istinganah Eni
Journal of Social Knowledge Education (JSKE) Vol. 6 No. 4 (2025): November
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v6i4.1964

Abstract

Purpose of the study: This study aims to determine the influence of (1) participation, (2) transparency, (3) accountability and utilization of information technology in the management of village funds in Bandardawung village, Tawangmangu Karanganyar sub-district. Methodology: This study uses primary data sourced from respondents' answers. The population in this study was 104 community leaders of Bandardawung village. The sample in this study was calculated using the Solvin formula of 83 people. The data collected in this research was 52. The analysis method used was multiple linear regression and was processed using SPPS software version 26. Main Findings: From the partial test, the variable with the greatest influence on village fund management is the variable of information technology utilization, amounting to 12.83. Adjusted R square value indicates that collectively participation, transparency, accountability and utilization of information technology contribute 94,2%. The remaining 5.8% is another factor outside this study. Novelty/Originality of this study: Previous research only discussed the influence of participation, transparency and accountability on village fund management. The author has not found any research that tests participation, transparency, accountability and the use of information technology in village fund management. This study adds the variable of information technology utilization to maintain budgetary order and discipline in village fund management.
Sustainability Signaling and Firm Value: Carbon Emission Disclosure and Environmental Performance Ratings in Shaping Firm Value in Indonesia Sari, Linda Dwi Puspita; Abdullah, Syahriar; Supartini, Supartini; Kurniawati, Susilaningtyas Budiana
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2668

Abstract

Purpose of the study: This study aims to analyze the effect of carbon emission disclosure and the environmental performance ratings of the corporate environmental performance rating program on firm value, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange for the period 2022–2024. Methodology: This study employs a quantitative causal-comparative approach using secondary data from corporate and regulatory disclosures. Carbon emission disclosure is treated as a form of corporate social accountability, reflecting firms’ responses to environmental expectations. Firm value is measured using Tobin’s Q, while environmental performance is represented by the environmental performance ratings, which function as a public policy instrument implemented by the Indonesian government. Statistical analysis is used to examine how public regulation shapes market responses to corporate environmental accountability. Main Findings: The results indicate that carbon emission disclosure does not have a significant effect on firm value. The environmental performance have a negative and significant effect on firm value. Simultaneously, carbon emission disclosure and the environmental performance ratings do not have a significant effect on firm value, indicating that environmental information is not yet a major consideration for investors. Novelty/Originality of this study: This study offers novelty by re-examining the effect of carbon emission disclosure and the environmental performance ratings on firm value using the most recent data from the 2022–2024 period. It assesses whether environmental aspects have been utilized by investors as signals in firm valuation and provides empirical contributions to environmental accounting literature and the formulation of sustainable business policies.
Corporate Social Responsibility Disclosure as a Social Legitimacy Mechanism and Profitability on Mining Firm Value 2021-2024 Fatimah, Intan Riyani; Abdullah, Syahriar; Supartini, Supartini; Kurniawati, Susilaningtyas Budiana
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2675

Abstract

Purpose of the study: This study investigates the effect of corporate social responsibility disclosure as a social legitimacy mechanism and profitability on firm value in the mining industry. Methodology: This research employs secondary data derived from annual financial statements and sustainability reports of mining companies listed on the Indonesia Stock Exchange. A causal associative quantitative approach with purposive sampling was utilized. Data analysis involved multiple linear regression, classical assumption testing, and descriptive statistical analysis, processed using IBM SPSS Statistics software. Main Findings: The results show that corporate social responsibility disclosure has a positive and statistically significant effect on firm value in the mining sector. In contrast, profitability does not have a significant partial effect on firm value. However, when examined simultaneously, corporate social responsibility disclosure and profitability jointly have a significant influence on firm value. Novelty/Originality of this study: This study offers originality by examining corporate social responsibility disclosure based on the Global Reporting Initiative Standards 2021 as a mechanism of social legitimacy in explaining firm value in the mining sector. Using recent panel data from 2021 to 2024 in Indonesia, the findings demonstrate that corporate social responsibility disclosure plays a more decisive role than profitability in shaping firm value, particularly in industries with high social and environmental exposure.
Co-Authors Abdullah, Syahriar Achmad Choerudin Adelia Ayu Shandra Agustin Dian Pertiwi Ambarwati, Retnoning Ashari, Dhea Sashinta Atik Lusia Banu Yoga Harsaputra Belinda Puspa Arum Budi Santosa , Nuruddin Priya Cahyani, Meilan Ardita DARSONO Darsono Darsono Darsono Darsono Dwanita Widodo, Zandra Eni Maryanti, Istinganah Eny Kusumawati Faiz Hardiansyah, Muhammad Fatimah, Intan Riyani Galuh Putri Ayunita Cahayani Halimah Istinganah Eni Maryanti Istinganah Eni Maryanti Kurniawati Darmaningrum LAKSONO SUMARTO, LAKSONO Maharani Bere, Alexandra Ratu Mrihrahayu Rumaningsih Muhammad Ardianto Lelono Putro Muhammad Sultan, Muhammad Norbertus Citra Irawan Nuruddin Priya Budi Santosa Okta Ginanjar Astuti Ori Dimas Tri Prasetyo Prihanto, Alip Rahma Zuhria Ningrum Rahmatya Widyawati Ramadhan, Dwinanda Ripta RINI ADIYANI Rizki Kurnia Sulistyo Saputro , Ridho Deco Sari, Hanna Ratna Sari, Linda Dwi Puspita Setiawan, Fajar Budi Silfa, Amanda SRI WIJIASTUTI Supartini Supartini Supartini Supartini Supartini Supartini Supartini Suswadi Syahri Alhusin Syarafina Dewi, Nur TRIO HANDOKO Vega Yuliana Viona, Afrenia Inka Warsina Warsina Warsina, W. Warsina, Warsina Widyaswati, Rahmantya Widyaswati, Rahmatya Zandra Dwanita Widodo Zandra Dwanita Widodo