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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Ilomata International Journal of Tax and Accounting Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Accounting Analysis Journal Jipmas : Journal Inovasi Pengabdian Masyarakat
Setianingtyas Honggowati
Universitas Sebelas Maret Surakarta, Jl. Ir. Sutami 36 A, Surakarta 57126, Jawa Tengah
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mechanical Engineering Public Health Social Sciences

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Penguatan Usaha Pedagang Kuliner - Shelter Kota Barat - Solo Honggowati, Setianingtyas; Hadinugroho, Bambang; Suhari, Endang; Harmadi, Harmadi; Tamara, Yohana
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 4 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i4.7636

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) bidang kuliner di Kota Barat, Solo menghadapi berbagai tantangan dalam era globalisasi dan digitalisasi saat ini. Tantangan tersebut antara lain adalah keterbatasan dalam teknologi digital, literasi digital yang rendah, dan akses terbatas terhadap permodalan dan informasi pasar. Untuk menjawab permasalahan ini, program pengabdian ini dilaksanakan dengan melibatkan Paguyuban Pedagang Kuliner Kota Barat, Solo yang terdiri dari 40 UMKM. Program ini bertujuan untuk meningkatkan partisipasi aktif UMKM pedagang kuliner, memperluas pengetahuan dan keterampilan manajemen usaha melalui pemanfaatan teknologi digital, serta mengupayakan peningkatan pendapatan mereka melalui program pendampingan. Program ini menggunakan metode berupa  analisis kebutuhan, penyampaian materi oleh narasumber berpengalaman, diskusi interaktif untuk merumuskan solusi bersama, serta monitoring yang dibantu oleh mahasiswa. Hasil dari kegiatan pengabdian masyarakat ini mencatat pertumbuhan signifikan dalam partisipasi, pengetahuan, keterampilan, dan pendapatan pedagang kuliner di Kota Barat, Solo. Selain itu, meski tidak diukur secara statistik, terdapat indikasi peningkatan nilai ekonomis dan kepuasan dari mitra, yang ditandai dengan mereka yang mengharapkan program serupa di masa depan. Luaran program ini termasuk publikasi ilmiah, publikasi media, dan video dokumentasi, yang menjadi model efektif dalam pengembangan UMKM kuliner serta berkontribusi positif terhadap ekonomi lokal.
Pemberdayaan UMKM Djasmine Bordir: Peningkatan Kapasitas Produksi dan Pemasaran Digital Prasetyani, Dwi; Honggowati, Setianingtyas; Hartoko, Sri; Rahmawati , Rahmawati; Murni, Sri; M. Rudianto, M; Mulyani, Sri
Jurnal Inovasi Pengabdian Masyarakat Vol 2 No 2 (2025): JIPMAS : Journal Inovasi Pengabdian Masyarakat
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jipmas.v2i2.212

Abstract

Djasmine Bordir MSME, located in Kudus, faces several major challenges in business development, particularly in terms of production capacity and marketing. The problems encountered include a shortage of skilled labor, manual production processes that result in low efficiency and production capacity, as well as conventional marketing strategies that limit market reach. To address these issues, this community service activity aims to enhance the competitiveness of Djasmine Bordir MSME by providing computerized embroidery machines and digital marketing training. The methods implemented in this program include training on the use of computerized embroidery machines to improve workforce skills, intensive assistance during the production process, as well as training and mentoring in digital marketing to enable products to reach a wider market. In addition, regular monitoring and evaluation are conducted at each stage to ensure the effectiveness of the program. The expected outcomes of this activity are increased production capacity, improved production efficiency, and expanded market reach through the utilization of digital technology. With this intervention, it is hoped that there will be an increase in turnover, operational efficiency, and the sustainability of Djasmine Bordir MSME, thereby contributing to local economic growth and community empowerment.
Do Independent Commissioners and Ownership Structure Influence Sustainability Report Disclosure in Indonesia? Pratitarari, Avi Atmalistya; Honggowati, Setianingtyas
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.7299

Abstract

Purpose: The study examines the influence of Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) on sustainability disclosure in Indonesian energy, transportation, and industrial sector companies during 2021–2022. Method: The study uses secondary data from 111 companies in Indonesia’s energy, transportation, and industrial sectors during 2021–2022. Multiple linear regression analysis examines the impact of Independent Commissioners and ownership structure on sustainability report disclosure. Findings: The results show that Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) have significant positive impact on sustainability disclosure. These findings align with agency theory, emphasizing the role of governance mechanisms in enhancing transparency and accountability. Novelty: Unlike previous studies using Environmental, Social, and Economic Disclosure Scores, this research adopts the updated GRI Standards 2021 index, which emphasizes both performance and long-term sustainability commitments. By incorporating four corporate governance proxies (Independent Commissioners, managerial, institutional, and foreign ownership) the study offers a more comprehensive view of ownership influence. Focusing on the 2021–2022 period, it provides timely insights into current corporate reporting practices in Indonesia.
Financial sustainability research: A bibliometric analysis of global scholarly output Munandar, Muhammad Rifqi Arif; Honggowati, Setianingtyas; Sukma, Farah Ordina Ardha
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art14

Abstract

This research employs bibliometric methods, utilizing data from the Scopus database, as well as the Bibliometrix R-package (Biblioshiny) and VOSviewer analysis tools. The analysis showed that research on Financial Sustainability experienced significant growth with an annual growth rate of 8.84% from 1987 to 2025. The literature reviewed is relatively young and influential, with an average age of 5.92 years and 13.65 citations per document. The high diversity of keywords and international collaboration (21.86%) reflects the cross-national and interdisciplinary approach. The variety of document types also enriches understanding. Publication peaks occurred in 2023 and 2024, as the urgency of sustainability issues increased globally. The United States, Italy, and the United Kingdom are the main contributors, followed by a significant increase from Asian countries. The Journal of Cleaner Production is the main reference source. Key themes such as microfinance and social inclusion show that there is still room for further exploration in this field.
Cyber Risk Management Disclosure of State-Owned Enterprises Sari, Yeni Priatna; Suhardjanto, Djoko; Probohudono, Agung Nur; Honggowati, Setianingtyas
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.44817

Abstract

Purpose:The purpose of this research is to compile a cyber risk management disclosure index of State-Owned Enterprises (SOEs). This index is used to provide an overview of the disclosures that are expected by the stakeholders which are disclosed in the annual report of SOEs. Disclosure of cyber risk management is important for a business entity to show that the entity has readiness in facing digital technology which is one of the keys to the company's success.Method:The research method used is mixed method. The type of data is primary data sourced from Forum Group Discussion (FGD) inviting SOE Directors, audit committees, investors, risk management practitioners, and academics on how important the cyber risk management disclosure items formulated earlier are.  Thirty corporate and SOE practitioners have been interviewed and internal auditor practitioners in SOEs have been sources of validity. The steps in compiling the index are first collecting cyber risk management disclosure items from the previous research and looking at ISO 31000 provisions regarding risk management.Findings: The result of this study is the composition of the cyber risk management disclosure index as many as 18 (eighteen) items with weighting on each disclosure item.Novelty:The novelty of this study is the formulation of a cyber risk management measurement index which is very important in relation to risk management in a company.  This research is important to be carried out as a formulation of indicators for cyber risk management management carried out by the company. Researchers anticipate that this cyber risk management disclosure index will help the government create disclosure items for cyber risk management and serve as a norm for disclosing SOE cyber risk management in its annual report. 
KOMITE AUDIT DAN AUDIT REPORT DELAY: STUDI EMPIRIS PERUSAHAAN ENERGI DI INDONESIA Yusuf, Maulana; Honggowati, Setianingtyas
Bina Ekonomi Vol. 28 No. 1 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v28i1.6568.33-46

Abstract

The audit committee is one of the crucial parties in achieving financial reporting timeliness because it supervises and monitors internal parties in compiling financial reports, supervises and monitors external parties in the independent audit process, and mediating problems between internal and external parties. The purpose of this research is to provide empirical evidence that audit committees characteristics impact audit report delay, especially in energy sector public companies. Multiple regression analysis is used to test the hypothesis. Using unbalanced panel data with a sample of 252 firm-year observations from companies listed on the IDX in 2017–2021, the result find that the audit committee size has a positive effect on audit report delay, while the academic audit committee has a negative effect on audit report delay, while the accounting/financial expertise audit committee has no significant effect on the audit report delay. This research contributes by adding to the literature regarding the characteristics of audit committees and their relation to audit report delay.
Analysis of Current Ratio, Debt Ratio, Net Profit Margin, and Total Asset Turnover Change in Income (Study of Multinational Companies Listed on the IDX for the 2020-2022 Period) Handayani, Sutri; Suhardjanto, Djoko; Muhtar, E; Honggowati, Setianingtyas
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.900

Abstract

A change in profit is a condition in which a company over a period of time has an increase or decrease in profits compared to the previous period. Failure to make a profit will seriously affect business operations. In the short term, losses may not matter unless the business suffers a substantial loss. The purpose of this research is to empirically examine if the ratios of current, debt, net profit margin, and total asset turnover have a significant impact on the growth of income for MNCs included in the IDX index between the years 2020 and 2022. This kind of study is quantitative and makes use of already collected data. For the years 2020-2022, this research focuses on American MNCs trading on the Indonesia Stock Exchange (IDX). A total of 68 samples were collected for this investigation through a purposive sampling strategy. Several different types of statistical tests (descriptive, multiple regression, traditional, and hypothesis) were utilized to analyze the data for this study. This research found that although changes in the Debt Ratio, Net Profit Ratio, and Total Asset Turnover did impact profits, Current Ratio no effect on profits. financial development. In addition, the findings demonstrate that the ratios of current, debt, net profit margin, and total asset turnover all have a synergistic impact on the rate at which income fluctuates.
Co-Authors Agnes Utari Widyaningdyah Agung Nur Probohudono Djoko Suhardjanto Djuminah , Dwi Prasetyani, Dwi HADINUGROHO, BAMBANG Harmadi Harmadi Hartoko, Sri M. Rudianto, M Maulana Yusuf Muhtar, E Munandar, Muhammad Rifqi Arif Pratitarari, Avi Atmalistya Rahmawati , Rahmawati Sri Mulyani Sri Murni Suhari, Endang Sukma, Farah Ordina Ardha Sutri Handayani TAMARA, YOHANA Y. Anni Aryani Yeni Priatna Sari, Yeni Priatna