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All Journal Fokus Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Jurnal Ekuilnomi Jurnal Ekonomi dan Teknik Informatika Journal Of Business, Finance, and Economics (JBFE) Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Eni Kaharti
Universitas Putra Bangsa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Theory of Planned Behavior dalam Memprediksi Niat Akuntan dalam Memperoleh Gelar Chartered Accountant di Wilayah Jawa Tengah Dwi Artati; Eni Kaharti; Ika Susilowati
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 1 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i1.833

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui minat dari para akuntan dalam memperoleh gelar Chartered accountant. Melalui penerapan theory of planned behavior (TPB), penelitian ini bermaksud untuk menemukan bukti empiris tentang pengaruh faktor persepsi dan sikap, norma subjektif, dan kontrol perilaku persepsian akuntan terhadap minat untuk memperoleh gelar Chartered accountant. Sample yang digunakan adalah mahasiswa yang sedang menempuh pendidikan akuntan di Jawa tengah. Pada penellitian ini pengujian variabelnya semua sudah lolos uji asumsi klasik dan validitas dan reliabilitas sebelum dilaksanakan pengujian hipotesis yang menggunakan uji regresi dengan alat analisis SPSS 23. Dimana hasil penelitian ini menemukan bahwa variabel sikap tidak berpengaruh terhadap behavioral intention,variabel norma subjektif tidak berpengaruh terhadap behavioral intention, variabel Kontrol perilaku berpengaruh terhadap behavioral intention dalam memperoleh gelar Chartered accountant di Jawa Tengah.
Pengaruh Kinerja Keuangan, Corporate Social Responsibility, Good Corporate Governance terhadap Nilai Perusahaan Pada Perusahaan Farmasi Tahun 2016-2019 Siti Cholifah; Eni Kaharti
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Vol 3 No 5 (2021): JIMMBA
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v3i5.940

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang diproksikan return on equity, corporate social responsibility, good corporate governance yang diproksikan kepemilikan manajerial terhadap nilai perusahaan pada perusahaan farmasi. Populasi dalam penelitian ini adalah seluruh perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang diambil adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia selama periode 2016 sampai 2019. Total sampel penelitian adalah 8 perusahaan farmasi yang ditentukan melalui purposive sampling. Metode analisis dari penelitian ini menggunakan teknik analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja keuangan secara signifikan berpengaruh positif terhadap nilai perusahaan. Corporate social responsibility tidak berpengaruh terhadap nilai perusahaan. Good corporate governance tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Kinerja Lingkungan, Kinerja Keuangan dan Ukuran Perusahaan Terhadap Environmental Disclosure pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2019 Rizki Assiva; Eni Kaharti
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Vol 3 No 5 (2021): JIMMBA
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v3i5.948

Abstract

This Research was conducted to determine the effect of environmental performance, financial performance and firm size on environmental disclosure in manufacturing companies listed on the IDX in 2016-2019 with a total of 150 companies. By using the purposive sampling method, 25 manufacturing companies were taken. The analysis technique used is multiple linear regression analysis. The results of this research indicate that environmental performance have an effect on environmental disclosure, financial performance has a negative effect on environmental disclosure, firm size has no effect on environmental disclosure.
Kesiapan Adaptasi Metode Beyond Budgeting Sebagai Upaya Pembaharuan Manajemen Kinerja (Studi pada Urban Style by Front One Hotel, Lampung, Sumatera Selatan) Eni Kaharti
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i2.12570

Abstract

Penelitian ini bertujuan untuk melakukan pengujian kemungkinan diterapkannya manajemen pengendalian dengan metode beyond budgeting. Metode yang terdiri dari 12 prinsip yang terdiri dari 6 prinsip pengelolaan manajemen adaptif dan 6 prinsip struktur organisasi fleksibel. Penelitian ini dilakukan dengan penelitian kualitataif dengan melakukan studi kasus pada perusahaan bidang hospitality Urban Style by Front One Hotel (USBFOH) di Lampung. USBFOH masih menggunakan system penganggaran tradisional yang metode tidak menciptakan kepuasan bagi manajemen dalam pencapaianya. Oleh sebab itu peneliti mencoba mengenalkan manajemen pengendalian yang adaptif untuk lingkungan usaha yaitu Beyond Budgeting. Responden dalam penelitian ini adalah Tim Manajemen USBFOH yaitu General Manager dan Stafnya.Data menggunakan sumber data primer yang diperoleh dengan membagikan kuisioner dan wawancara pada responden. Analisis data menggunakan perhitungan yang dikenalkan oleh de Waal (2003) yang disimbolkan dengan 3 warna yaitu Hijau (siap), Orange (sedang) dan Merah (tidak siap) Hasil penelitian menunjukkan bahwa USBFOH tidak bisa menerapkan metode Beyond Budgeting dengan alasan, kesiapan perubahan yang relatif sedang (orange), namun prasyarat tidak dipenuhi (merah) sebab ada lembaga yang memiliki otoritas lebih tinggi untuk merubah metode dalam pengendalian manajemen meskipun kebutuhan perubahan system pengendalian menunjukkan warna (hijau).
Analisis Perbandingan Dampak Sebelum dan Sesudah Merger Horizontal Terhadap Kinerja Keuangan Perusahaan di Indonesia Yang Terdaftar di BEI Periode 2014-2019 Delia Saputri; Eni Kaharti
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 4 No. 2 (2022): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.432 KB) | DOI: 10.32639/jimmba.v4i2.70

Abstract

This study aims to compare the impact before and after horizontal mergers on Net Profit Margin (NPM), Operating Profit Margin (OPM), Debt to Assets Ratio (DAR), and Debt to Equity Ratio (DER). The population of this study are companies that have horizontally merged and are listed on the IDX for the period 2014-2019 with a total of 90 companies. By using the purposive sampling method, 8 companies that have performed horizontal mergers were taken. The analysis technique used is hypothesis testing using paired sample t test. The results of this study indicate that there is no significant comparison of the impact before and after the horizontal merger on Net Profit Margin (NPM), there is no significant comparison of the impact before and after the horizontal merger on Operating Profit Margin (OPM), there is no significant comparison. on the impact before and after the horizontal merger on the Debt to Assets Ratio (DAR), and there is a significant comparison on the impact before and after the horizontal merger on the Debt to Equity Ratio (DER).
Perbandingan Pengaruh Komite Audit Terhadap CSR Di Perusahaan Publik (Studi Komparasi: Negara Indonesia Dan Malaysia) Eni Kaharti
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3500

Abstract

This study aims to compare the influence of audit committees on CSR carried out by public companies listed on the stock exchange before and during the Covid-19 pandemic. The sub-sectors used are finance, food and real estate. The data used are secondary data for 2019 and 2020. What is being tested is the effect of audit committees on comparative CSR in two countries, namely Indonesia and Malaysia in 2019 and 2020. The amount of data used by Indonesia is the finance sector (198 companies), food ( 46 companies), and property ( 92 companies) a total of 336 companies. For Malaysia, the finance sector (56 companies), food (48 companies), and property 172 (companies), a total of 276 companies. Variable X (Audit Committee) Variable Y (CSR), Control Variables used are profitability and liquidity. During normal times and during endemic cofid 19 adutit committees in Indonesia and Malaysia both had a positive and significant effect on CSR. The research was only conducted on certain companies (finance, food and property), not all companies listed on the Indonesian and Malaysian Stock Exchanges. This study specifically examines and compares the influence of audit committees on CSR in normal and pandemic times in two countries, Indonesia and Malaysia. Keywords: Audit Committee, CSR
COMPARISON OF HIGHEST AND LOWEST ENVIRONMENTAL DISCLOSURE REPORTS BEFORE ANDDURING THE COVID-19 PANDEMIC (IN THE ANNUAL REPORT OF COMPANIES LISTED ON THE IDX) Eni Kaharti
Jurnal Ekonomi dan Teknik Informatika Vol 11 No 1 (2023): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v11i1.220

Abstract

This study aims to compare environmental disclosures made by publicly traded companies in Indonesia before and during the covid 19 pandemic. The sample used was manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. The test equipment used was the Paired test sample. This research has never been carried out by previous researchers, in this study the focus is on manufacturing companies because this type of company contributes quite a lot to environmental waste. The benefit is to find out the distribution of differences in the conditions of environmental disclosure reports in Indonesia during the covid 19 pandemic. attention to the environment. The results of this study indicate that there are material differences in environmental disclosures before and during the Cofid period. However, the companies that gave the highest environmental disclosures at the time and before the pandemic were carried out by the same companies. The highest items in environmental disclosure are, greenhouse gas emissions, water treatment and water disposal Keywords: comparison, environmental disclosure, covid 19 pandemic
MANAGEMENT ACCOUNTING PRACTICES AND PERFORMANCE ON MSMES IN INDONESIA Eni Kaharti
Journal Of Business, Finance, and Economics (JBFE) Vol 4, No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3975

Abstract

This study was designed to examine the effect of Management Accounting Practices (MAP) on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the Kebumen Region of Central Java in Indonesia. Methods: A survey research design approach was used using a structured questionnaire to collect data from 140 MSME owners. Data were analyzed using descriptive and inferential statistical tools using SPSS version 20. Result: PAM does not affect the performance of MSMEs, except for Strategic Management when it is partially tested. PAM affects the performance of MSMEs when tested simultaneously. The results show a strong positive relationship between the dependent variable (company performance) and the independent variable (Cost Determining System, Budgeting System, Performance Evaluation System, Decision Support System, and Strategic Management Accounting System). Implication: This study recommends that SMEs make more use of contemporary MAP to ensure profitability and business sustainability.
Perbandingan Pengaruh Komite Audit Terhadap CSR Di Perusahaan Publik (Studi Komparasi: Negara Indonesia Dan Malaysia) Eni Kaharti
Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3500

Abstract

This study aims to compare the influence of audit committees on CSR carried out by public companies listed on the stock exchange before and during the Covid-19 pandemic. The sub-sectors used are finance, food and real estate. The data used are secondary data for 2019 and 2020. What is being tested is the effect of audit committees on comparative CSR in two countries, namely Indonesia and Malaysia in 2019 and 2020. The amount of data used by Indonesia is the finance sector (198 companies), food ( 46 companies), and property ( 92 companies) a total of 336 companies. For Malaysia, the finance sector (56 companies), food (48 companies), and property 172 (companies), a total of 276 companies. Variable X (Audit Committee) Variable Y (CSR), Control Variables used are profitability and liquidity. During normal times and during endemic cofid 19 adutit committees in Indonesia and Malaysia both had a positive and significant effect on CSR. The research was only conducted on certain companies (finance, food and property), not all companies listed on the Indonesian and Malaysian Stock Exchanges. This study specifically examines and compares the influence of audit committees on CSR in normal and pandemic times in two countries, Indonesia and Malaysia. Keywords: Audit Committee, CSR
MANAGEMENT ACCOUNTING PRACTICES AND PERFORMANCE ON MSMES IN INDONESIA Eni Kaharti
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3975

Abstract

This study was designed to examine the effect of Management Accounting Practices (MAP) on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the Kebumen Region of Central Java in Indonesia. Methods: A survey research design approach was used using a structured questionnaire to collect data from 140 MSME owners. Data were analyzed using descriptive and inferential statistical tools using SPSS version 20. Result: PAM does not affect the performance of MSMEs, except for Strategic Management when it is partially tested. PAM affects the performance of MSMEs when tested simultaneously. The results show a strong positive relationship between the dependent variable (company performance) and the independent variable (Cost Determining System, Budgeting System, Performance Evaluation System, Decision Support System, and Strategic Management Accounting System). Implication: This study recommends that SMEs make more use of contemporary MAP to ensure profitability and business sustainability.
Co-Authors Artati, Dwi Delia Saputri Dwi Artati Artati Ika Susilowati Rizki Assiva Siti Cholifah