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All Journal Widya Warta JRMA (Jurnal Riset Manajemen dan Akuntansi) Jurnal Akuntansi Multiparadigma Jurnal AKSI (Akuntansi dan Sistem Informasi) JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Prosiding Seminar Nasional Multidisiplin Manajemen dan Kewirausahaan Jurnal Media Akademik (JMA) Journal of Economics, Bussiness and Management Issues
Intan Immanuela
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Kinerja Finansial Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tiara Riszky Ananda; Intan Immanuela; Theresia Purbandari
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 3, No 1 (2015)
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1073.418 KB) | DOI: 10.33508/jrma.v3i1.450

Abstract

The healthy and efficient financial performance is the important thing to reach thr greatest profit in the goverment. The goverment have to make an analysis of financial report in order to control the financial performance in a goverment and to compare the goverment’s condition in several years. There are many factors that influence the financial performance. This research is aimed to examine the influence of institutional ownership, an invesment decision, age, and the financial leverage against the financial performance. The population in this research is manufacturing company who enrolled in BEI in 2011-2013. The sample used in this research is 75 companies taken by applying the technique of purposive sampling. Engineering analysis used to test the hypothesis. The technique analysis use double regression linear (multiple regression). The result of this research shows that the institutional ownership and age of the company significant on the financial performance while the decision of the investment and also financial leverage do not significant on the financial performance
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Tahun 2020-2022) Sakdiah, Nurul Lailatul; Immanuela, Intan
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 12, No 1 (2024): Periode April - Juli
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jrma.v12i1.1299

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh green accounting terhadap kinerja keuangan perusahaan. Variabel indpenden green accounting pada penelitian ini diproksikan dengan aktivitas lingkungan, produk ramah lingkungan, biaya lingkungan, dan kinerja lingkungan. Sedangkan variabel dependen kinerja keuangan diproksikan dengan return on asset. Objek penelitian yang digunakan adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Sampel penelitian diambil dengan menggunakan purposive sampling sehingga diperoleh 32 perusahaan yang memenuhi kriteria. Metode penelitian menggunakan analisis regresi linear berganda dengan program SPSS 26. Hasil penelitian mengungkapkan bahwa secara parsial aktivitas lingkungan, produk ramah lingkungan dan biaya lingkungan tidak berpengaruh terhadap kinerja keuangan. Sedangkan kinerja lingkungan berpengaruh positif terhadap kinerja keuangan. Secara simultan green accounting yaitu aktivitas lingkungan, produk ramah lingkungan, biaya lingkungan dan kinerja lingkungan berpengaruh terhadap kinerja keuangan.This research aims to test and analyze the effect of green accounting on company financial performance. The independent variable green accounting in this study is proxied by environmental activities, environmentally friendly products, environmental costs and environmental performance. Meanwhile, the dependent variable of financial performance is proxied by Return on Assets. The research objects used are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2020-2022. The research sample was taken using purposive sampling, obtaining 32 companies that met the criteria. The research method uses multiple linear regression analysis with the SPSS 26 program. The research results reveal that partially environmental activities, environmentally friendly products and environmental costs have no effect on financial performance. Meanwhile, environmental performance has a positive effect on financial performance. Simultaneously, green accounting, namely environmental activities, environmentally friendly products, environmental costs and environmental performance, has an influence on financial performance.
Pengaruh Corporate Social Responsibility terhadap Konservatisme Akuntansi dengan Kepemilikan Negara sebagai Variabel Moderasi Pada Perusahaan Sektor Energi dan Sektor Basic Materials Terdaftar di BEI Periode 2020-2022 Kristanti Diyah Anggraini; Haris Wibisono; Intan Immanuela
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 7 No. 02 (2024): JIMEK VOLUME 7 NO 2 2024
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v7i02.6039

Abstract

This research aims to examine the influence of CSR on accounting conservatism and to test state ownership as a moderator of the influence of CSR on accounting conservatism. The research focuses on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. Data sources were obtained from annual reports, sustainability reports from the official websites of the sampled companies, and the IDX official website. The sampling technique used purposive sampling based on specific criteria, resulting in a selection of 45 samples. Data analysis employed multiple linear regression. The results of this study indicate that the disclosure of CSR has a negative effect on accounting conservatism, and state ownership does not moderate the influence of CSR on accounting conservatism.
Faktor-Faktor yang Memengaruhi Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah di Kota Madiun Immanuela, Intan; Denandra, Fegisa Gayuh
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 3 (2025): Juni
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i3.850

Abstract

This study aims to analyze the factors influencing the quality of local government financial reports, focusing on the impact of human resource competence, internal control systems, and the utilization of information technology. This quantitative research employed a purposive sampling technique, with the sample comprising finance department staff from Regional Device Organizations (OPD) in Madiun City who have a minimum of one year of work experience. The results indicate that human resource competence and the internal control system have a partially positive and significant effect on the quality of local government financial reports. This finding confirms that the capabilities of personnel and effective internal oversight mechanisms are crucial elements for producing reliable and accountable financial reporting. Conversely, the utilization of information technology was found to have no significant effect, which is suggested to be due to constraints in the optimal implementation of technological infrastructure and user skills. In conclusion, while technology continues to advance, human factors and internal control systems remain the primary predictors of financial reporting quality within the context of this study. It is recommended that future research expand the geographical scope and incorporate other variables to obtain a more comprehensive and generalizable understanding.
PILAR PENERAPAN AKUNTANSI MENUJU KEUNGGULAN KOMPETITIF UKM Mujilan, Mujilan; Immanuela, Intan
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.35

Abstract

Abstrak – Pilar Penerapan Akuntansi menuju Keunggulan Kompetitif UKM Tujuan Utama – Penelitian ini berupaya mengungkapkan situasi UKM dalam menerapkan akuntansi untuk pengembangan bisnis.Metode – Penelitian menggunakan metode pengujian PLS-SEM dan wawancara. Sejumlah pemilik-pengelola usaha kecil bidang kuliner terlibat sebagai sampel dan informan.Temuan Utama – Penelitian ini menunjukkan bahwa penggunaan informasi akuntansi tidak mampu menjembatani antara pemahaman akuntansi dengan tingkat implementasi akuntansi di UKM. Pemahaman konsep dan standar akuntansi masih sangat rendah. Implikasinya, pencatatan keuangan menurut intuisi masing-masing pemilik.Implikasi Teori dan Kebijakan – Implementasi akuntansi pada UKM dapat ditingkatkan dengan memperhatikan aspek motivasi dalam memahami manfaat penggunaan informasi keuangan. Penerapan akuntansi di UKM dapat diawali dengan praktik yang paling sederhana kemudian ditingkatkan secara bertahap.Kebaruan Penelitian – Penelitian menjembatani kesenjangan persepsi dan harapan antara pendidik dan peneliti dengan situasi, kondisi, dan kebutuhan nyata di UKM. Abstract - Pillars of Accounting Application towards Competitive Advantage of SMEs Main Purpose - This research seeks to reveal the situation of SMEs in applying accounting for business development.Method - The research used the PLS-SEM testing method and interviews. Many culinary small business owner-managers were involved as samples and informants.Main Findings - This research shows that accounting information cannot bridge between accounting understanding and the level of accounting implementation in SMEs. The understanding of accounting concepts and standards is still shallow. The implication is that financial records are according to the intuition of each owner.Theory and Practical Implications - Implementation of accounting in SMEs can be improved by paying attention to aspects of motivation in understanding the benefits of using financial information. The accounting application in SMEs can begin with the most straightforward practices and then gradually improve.Novelty - The research bridges the gap of perceptions and expectations between educators and researchers with the actual situation, conditions, and needs in SMEs.
PENGARUH PERSEPSI PELAKU USAHA KECIL MENENGAH TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, SKALA USAHA, DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI UKM DI KOTA MADIUN Kanisius Keluli; Intan Immanuela
Jurnal Media Akademik (JMA) Vol. 3 No. 7 (2025): JURNAL MEDIA AKADEMIK Edisi Juli
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i7.2529

Abstract

Pelaku Usaha Kecil dan Menegah (UKM) yang semakin berkembang memerlukan sistem pencatatan dan pelaporan yang dapat diandalkan untuk keperluan usaha, untuk itu pelaku usaha perlu memeiliki pengetahuan tentang akuntansi dan kemampuan membuat catatan dan pelaporan akuntansi. Usaha yang semakin besar skala suatu usaha akan memerlukan sistem pencatatan dan pelaporan yang lengkap, yang dikenal sebagai informasi akuntansi. Informasi akuntansi akan memberikan banyak manfaat bagi  pelaku usaha, salah satunya digunakan sebagai dasar untuk membuat keputusan bisnis. Penelitian ini bertujuan untuk membuktikan pengaruh persepsi pelaku usaha kecil dan menengah tentang akuntansi, pengetahuan akuntansi, skala usaha dan pelatihan akuntansi terhadap penggunaan informasi akuntansi pada UKM Kota Madiun. Penelitian ini dilakukan kepada 100 responden yaitu pemilik usaha kecil dan menengah yang menggunakan laporan keuangan di Kota Madiun. Teknik analisis yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa variabel persepsi pelaku Usaha Kecil dan Menengah tentang akuntansi, pengetahuan akuntansi, skala usaha dan pelatihan akuntansi berpengaruh positif  dan signifikan terhadap penggunaan informasi akuntansi.
Persepsi Kemudahan Persepsi Kegunaan dan Efikasi Diri Pelaku Usaha Kecil dan Menengah Terhadap Minat Pengunaan Aplikasi Pencatatan Keuangan Berbasis Android Immanuela, Intan; Wibisono, Haris
Manajemen dan Kewirausahaan Vol. 4 No. 2 (2023): Manajemen dan Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v4i2.7449

Abstract

Pesatnya perkembangan teknologi informasi akan mempengaruhi dunia bisnis untuk kebutuhan bisnisnya baik untuk bertransaksi dengan pembeli untuk pencatatan transaksi maupun untuk penyusunan laporan keuangan sesuai dengan persyaratan dalam standar akuntansi Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang persepsi kemudahan persepsi kegunaan dan efikasi diri pelaku usaha kecil dan menengah terhadap minat penggunaan aplikasi pencatatan keuangan berbasis android Jenis penelitian ini adalah pengujian hipotesis dan mengkaji hubungan kausal atau pengaruh persepsi kemudahan persepsi kegunaan dan efikasi diri terhadap minat menggunakan aplikasi pencatatan keuangan berbasis android Dimensi waktu penelitian menggunakan cross sectional< em> yaitu data yang dikumpulkan pada periode waktu tertentu dan pada tempat tertentu Penelitian ini dilakukan dengan menyebarkan kuesioner kepada pemilik Usaha Kecil dan Menengah dan sebanyak 36 kuesioner dapat diproses Penelitian ini menggunakan analisis regresi berganda Hasil penelitian menunjukkan persepsi kemudahan tidak berpengaruh sedangkan persepsi kegunaan dan efikasi diri mempengaruhi minat penggunaan aplikasi pencatatan keuangan berbasis android pada pemilik Usaha Kecil dan Menengah di Kota Madiun < em>< p> < p> The rapid development of information technology will affect the business world for its business needs both for transacting with buyers and for recording transactions and for preparing financial reports according to the requirements in accounting standards The purpose of this research is to obtain empirical evidence about the perceived ease perceived usefulness and self efficacy of small and medium business actors on interest in using android based financial recording applications This type of research is hypothesis testing and examines the causal relationship or influence between perceived ease perceived usefulness and self efficacy on interest in using android based financial recording applications The time dimension of the research uses cross sectional namely data collected at a certain period of time and at a certain place The study was carried out in the field by distributing questionnaires to owners of Small and Medium Enterprises and as many as 36 questionnaires could be processed This study uses multiple regression analysis The results of the study were that the perceived ease of use variable had no effect while the perceived usefulness variable and self efficacy influenced interest in using android based financial recording applications on Small and Medium Business owners in Madiun City< em> < em>< p>
Co-Authors Ananda, Tiara Riszky Denandra, Fegisa Gayuh Handayanidwi, Dwi Handayanidwi, Dwi Haris Wibisono Haris Wibisono Kanisius Keluli Kristanti Diyah Anggraini Mujilan - Mujilan, - Sakdiah, Nurul Lailatul Sri Rustiyaningsih Theresia Purbandari Theresia Purbandari Tiara Riszky Ananda