Article Per Year (5 Year)
p-Index From 2020 - 2025
1.642
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Keuangan Indonesia Dinamika Journal : Pengabdian Masyarakat Jurnal Abdimas Sangkabira Proceedings Series on Social Sciences & Humanities Formosa Journal of Applied Sciences (FJAS) Journal of Finance and Business Digital (JFBD) Innovation Business Management and Accounting Journal Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat
Annisa Ilma Hartikasari
Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
PENGELOLAAN KEUANGAN MASJID BERBASIS TEKNOLOGI APLIKASI Wida Purwidianti; Eko Hariyanto; Selamat Eko Budi Santoso; Tri Septin Mujirahayu; Restu Frida Utami; Annisa Ilma Hartikasari
Dinamika Journal : Pengabdian Masyarakat Vol 3, No 2 (2021)
Publisher : Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.dj.2021.3.2.1529

Abstract

Penerapan ISAK 35 yang menggantikan PSAK 45 menyebabkan adanya kewajiban bagi entitas non laba untuk membuat pembukuan dan laporan keuangan yang baik sesuai dengan standar. Tidak terkecuali masjid-masjid di lingkungan Muhammadiyah Purwokerto. Tetapi tidak dapat dipungkiri bahwa para Takmir yang biasanya bertanggung jawab pada keuangan masjid, belum begitu paham bagaimana membuat pembukuan akuntansi dan laporan keuangan yang baik. Selain dibutuhkan pencatatan distribusi zakat yang akuntabel yang berbasis tekhnologi informasi.Mitra kegiatan IbM ini adalah Pimpinan Daerah Muhammadiyah (PDM) Kabupaten Banyumas yang memiliki suatu program unggulan yang disebut Gerakan Jamaah Dakwah Jamaah (GJDJ), melalui program ini masyarakat di suatu tempat melakukan suatu pemberdayaan kepada jamaah melalui gerakan masjid. Gerakan ini menjadikan masjid sebagai sentral kegiatan, dimana kegiatan masyarakat berasal dari masjid. IbM ini akan mengambil peserta pelatihan dari pengurus masjid (takmir) Muhammadiyah yang berada di lingkungan PCM di Kabupaten Banyumas.Dengan diadakannya kegiatan pengabdian berupa pelatihan dan sosialisasi aplikasi keuangan, diharapkan para takmir dapat mengelola dana masjid dan mencatata distribusi zakat, infaq, sadaqah dengan lebih akuntabel. Dilakukannya pelatihan aplikasi keuangan menggunakan Ms. Excel dan Buku Kas, menjadi langkah awal agar memudahkan para takmir masjid dalam menyampaikan informasi yang terpercaya mengenai keuangan masjidnya
Sharia Maqashid Index and Its Effect on The Value of The Firm of Islamic Commercial Bank in Indonesia Sri Wahyuni; Pujiharto Pujiharto; Annisa Ilma Hartikasari
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9493

Abstract

This research aimed to measure the performance of Islamic banks using the Sharia Maqashid Index approach and examine its effect on firm value. This current research used the Islamic Commercial Banks in Indonesia as its object, with an observation period of 2012-2018. The sampling method used was purposive sampling. It was done by setting certain criteria according to the purpose of the research and produced a total of 9 Islamic Commercial Banks (ICB) as the research sample. Sharia Maqashid Index measurement results showed the ICB performance ranked from the highest to the lowest were as follows: 1) Mandiri Syariah; 2) Panin Syariah; 3) BCA Syariah 4) Bank Muammalat Indonesia; 5) BRI Syariah; 6) Bukopin Syariah; 7) BNI Syariah; 8) Mega Syariah; 9) Maybank Syariah. The results of hypothesis testing indicated that the sharia maqashid index has an impact on increasing the value of Islamic Commercial Banks. The results of this research provided a significant contribution to the management of Islamic banks, Bank Indonesia, and the Islamic Financial Accounting Standards Development Board. For managers of Islamic banks, the results of this research can be used as performance evaluations so that the goals of establishing Islamic banks, one of which is the public interest, can be achieved. For Bank Indonesia, the results of this research can be used to design policies that can encourage Islamic banks to improve sharia-based performance. As for the Islamic Accounting Standards Board, it can be used to develop sharia compliance audit standards that can guarantee the application of sharia principles in Islamic bank operations.
PENGEMBANGAN UMKM BERBASIS INOVASI PRODUK DAN E-COMMERCE DI DESA WANGON BANYUMAS Endra Saputra; Nur Isna Inayati; Annisa Ilma Hartikasari
Jurnal Abdimas Sangkabira Vol. 1 No. 2 (2021): Jurnal Abdimas Sangkabira, Juni 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v1i2.35

Abstract

The management of new products is a form of innovation that boosts the economy of the local area and even the state. Empowerment of the social community through the MSME development approach through community groups will have a positive impact on village development, especially in Wangon Village, Banyumas Regency. The thing that underlies this service is the existence of a superior commodity in the village of Wangon, namely in the form of brown sugar which can be used as a new product that can increase local income. The problems faced by the community are the absence of modern technology that accelerates the production process as well as bookkeeping and marketing that can add to the production process and smooth production.
The Contribution of Environmental, Social, and Governance (ESG) Disclosure to Reduce Investor Asymmetry Information Nurunnisa Ayung Prinika Sugianto; Carissa Nariswari Riandy; Shafa Fadia Zainavy; Annisa Ilma Hartikasari
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.472

Abstract

The aim of this study is to determine whether environmental, social, and governance (ESG) disclosures have an effect on reducing information asymmetry between managers and stock market participants. This study tries to provide a comprehensive analysis of the company's ESG disclosure strategy. The data used in this study were collected from companies listed on the ESG Sector Leaders BEI KEHATI (ESGSKEHATI) and ESG Quality 45 IDX KEHATI (ESGQKEHATI). The findings show that ESG disclosure reduces stock market asymmetry. From these results, ESG disclosure strengthens the informativeness of environmental disclosures for the stock market. Stakeholders must assess and maintain an increased flow of information, a more efficient disclosure strategy becomes essential if companies are to convey a true picture of their ESG performance. The concept of company development in increasing ESG can be done through maintaining the surrounding environment, sustainable development, and establishing governance. The role of the company is also important, for example by maintaining good relations with employees, suppliers, consumers, shareholders, and various organizations or individuals who interact with the company.
PENINGKATAN LITERASI KEUANGAN DAN AKUNTANSI UNTUK EFEKTIFITAS DAN EFISIENSI ORGANISASI AISYIYAH Restu Frida Utami; Tri Septin Muji Rahayu; Wida Purwidianti; Eko Hariyanto; Slamet Budi Santoso; Annisa Ilma Hartikasari
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 3 (2021): PROSIDING SEMINAR NASIONAL LPPM UMP 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.726 KB)

Abstract

Semua organisasi membutuhkan manajemen keuangan dan akuntansi termasuk organisasi nirlaba. Berdasarkan temuan, permasalahan mitra berkaitan dengan terbatasnya pengetahuan manajemen keuangan dan akuntansi pada pengelola Pimpinan Cabang Aisiyah (PCA) di Kabupaten Banyumas sehingga pengelolaan keuangan belum optimal dan proses akuntansi yang kurang transparan dan akuntabel. Tujuan yang akan dicapai dalam kegiatan pengabdian ini adalah1). Memberikan pengetahuan tentang manajemen keuangan, 2). Memberikan pengetahuan akuntansi kepada pengurus PCA di Kabupaten Banyumas. Meningkatnya literasi keuangan dan akuntansi diharapkan menjadi bekal bagi pengurus PCA di Kabupaten Banyumas dalam mengelola organisasi secara berdaya guna (efisien) dan berhasil guna (efektif).Kegiatan pengabdian ini berupa pelatihan dengan menggunakan metode ceramah dan diskusi. Pengabdian ini dilaksanakan secara daring (dalam jaringan) melalui media zoom. Selain itu mitra bergabung dalam grup whatssapp untuk memudahkan berkomunikasi, berdiskusi dan mengevaluasi kegiatan. Pengabdian kepada masyarakat dilaksanakan pada hari minggu tanggal 25 Juli 2021. Peserta kegiatan berjumlah 34 orang yang berasal dari 23 Pimpinan Cabang Aisyiyah (PCA) di Kabupaten Banyumas. Hasil yang dicapai adalah tersusunnya materi yang terkait dengan literasi keuangan dan akuntansi.
ECOPRINT: IDE USAHA KREATIF DAN INOVATIF Restu Frida Utami; Annisa Ilma Hartikasari; Mufida Noviana
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 4 (2022): PROSIDING SEMINAR NASIONAL LPPM UMP 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mitra pengabdian adalah peserta Sekolah Wirausaha ‘Aisyiyah (SWA) angakatan 4. Selain kurikulum utama yang diajarkan di SWA. Peserta juga diberikan pelatihan dengan tema “ecoprint: ide usaha inovatif dan kreatif”. Dasar pertimbangan memberikan pelatihan tersebut adalah 1). Seluruh peserta adalah perempuan yang pada umumnya relatif memiliki jiwa seni, disisi lain teknik ecoprint mengandung unsur seni, 2) Hanya 10% dari peserta SWA yang baru mengetahui tentang ecoprint,  sebagian besar peserta belum menyadari beberapa produk yang ada dipasar dihasilkan dari teknik ecoprint, 3) Peserta yang belum memiliki usaha dan ingin memiliki usaha terkendala oleh keterbatasan ide usaha dan keterampilan, 4) Peserta yang sudah berwirausaha, membutuhkan ide usaha dan keterampilan lain yang mungkin dapat menjadi alternatif usaha, 5) Umumnya peserta memiliki keterbatasan modal. Tujuan menyelenggarakan pelatihan tersebut adalah 1) Memberikan pengetahuan dan keterampilan ecoprint, 2) Memberikan ide usaha melalui teknik ecoprint, 3) Memberikan wawasan dan pengetahuan terkait produk inovatif dan kreatif. Kegiatan dselenggarakan pada 12 Juni 2022 yang diikuti oleh 35 peserta dari 18 Pimpinan Cabang ‘Aisyiyah (PCA) yang ada di Kabupaten Banyumas. Kegiatan pengabdian memberikan hasil berupa 1). bertambahnya pengetahuan dan keterampilan peserta tentang ecoprint, 2) bertambahnya wawasan dan pengetahuan terkait produk inovatif dan kreatif.  Hal ini terbukti dengan 1). Terdapatnya peserta yang melakukan praktek mandiri dan berkonsultasi kepada tim pasca kegiatan pengabdian, 2) Terdapatnya peserta yang mengajarkan ecoprint kepada anggota ‘aisyiyah lainnya di kegiatan rutin PCA.   
The Effect of Eco-efficiency on Firm Value with Financial Performance as a Moderating Variable Arbi Arsi Ave Noor; Annisa Ilma Hartikasari; Iwan Fakhruddin; Rina Mudjiyanti
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.21

Abstract

Eco-efficiency is one of the ways companies can help realize the world agenda, namely the Sustainability Development Goals. This study aims to examine the impact of implementing eco-efficiency on firm value moderated by financial performance as measured by ROA and ROE. The sample taken consisted of panel data from 140 energy companies from 2017-2021. The data obtained was then analyzed using panel data regression. This study proves that eco-efficiency has a positive effect on firm value. Companies that implement eco-efficiency have a higher company value than companies that have not implemented the concept of eco-efficiency. financial performance ROA (return on assets) has a negative effect on firm value which indicates the performance of company management in using company assets is not managed effectively and efficiently. While the financial performance of ROE (return on equity) has no effect on firm value because there are companies that use profits for retained earnings and are not distributed to shareholders. Meanwhile, the results of testing financial performance variables using ROA (return on assets) and ROE (return on equity) proxies as moderators in this study cannot strengthen or weaken the relationship between eco-efficiency and firm value.
The Effect of Profitability and Company Size on Firm Value with Capital Structure as a Moderating Variable (Empirical Study of the Industrial Sector Listed on the IDX for the 2019-2021 Period) Via Nurul Izzah; Ira Hapsari; Novi Dirgantari; Annisa Ilma Hartikasari
Formosa Journal of Applied Sciences Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i1.2473

Abstract

The value of industrial sector companies continued to decline in the 2019-2021 period, which indicates that company performance in the industrial sector is still not good. Companies need to pay attention to what factors have an impact on the value of the company so that they can always increase the performance and value of the company. This study aims to empirically examine the influence of Profitability and Firm Size on Firm Value with Capital Structure as moderator. The population of this study is 56 industrial sector companies listed on the IDX for the 2019-2021 period with 44 sample data. Sampling was taken using purposive sampling method, and data analysis was using Moderated Regression Analysis (MRA) using the SPSS program. The results of this study prove that profitability has a positive impact on firm value, firm size does not affect firm value, capital structure cannot moderate the impact of profitability on firm value, capital structure can strengthen the impact of firm size on firm value. The results of this study contribute to industrial sector companies in an effort to increase the value of their companies.
The Analysis of Environmental Performance to Moderate The Effect of Financial Performance on Firm Value Eti Yustika Hartono; Hadi Pramono; Edi Joko Setyadi; Annisa Ilma Hartikasari
Journal of Finance and Business Digital Vol. 2 No. 2 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i2.4185

Abstract

This study aims to determine how the impact of the implementation of Financial Performance on Firm Value with Evironmental Performance as a moderating variable. The population of this study is all companies listed on Bursa Efek Indonesia in 2019-2021. The sample has been determined by purposive sampling technique, the predetermined criteria was successful obtained 63 of sample companies listed on Bursa Efek Indonesia and obtained a PROPER rating. Data were analyzed using Moderating Regression Analysis. The result of this research indicated that : 1) ROA has a negative effect on firm value, 2) ROE has a positive effect on firm value, 3) Environmental performance is able to moderate ROA on firm value, 4) Environmental Performance unable to moderate ROE on firm value.
Co-Authors Arbi Arsi Ave Noor Carissa Nariswari Riandy Edi Joko Setyadi Endra Saputra Eti Yustika Hartono Hadi Pramono Ira Hapsari Iwan Fakhruddin Mufida Noviana Novi Dirgantari Nur Isna Inayati Nurunnisa Ayung Prinika Sugianto Pujiharto Pujiharto Restu Frida Utami Rina Mudjiyanti Selamat Eko Budi Santoso Shafa Fadia Zainavy Slamet Budi Santoso Sri Wahyuni Tri Septin Muji Rahayu, Tri Septin Via Nurul Izzah Wida Purwidianti