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All Journal Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Dinamika Akuntansi IJIBE (International Journal of Islamic Business Ethics) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan DIJB (Diponegoro International Journal of Business) JIA (Jurnal Ilmiah Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Indonesian Journal of Community Services Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia Jurnal Ilmiah Raflesia Akuntansi eCo-Fin JRABA Jurnal Ilmiah Sultan Agung Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia
Maya Indriastuti
Universitas Islam Sultan Agung Semarang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pelatihan Pengelolaan dan Proses Transaksi Usaha Bisnis UMKM Berbasis Digital Indriastuti, Maya; Mutamimah, Mutamimah; Riansyah, Andi
Indonesian Journal of Community Services Vol 6, No 1 (2024): May 2024
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.6.1.30-38

Abstract

UMKM Rahmat Semesta Foundation merupakan salah satu UMKM yang berada di Desa Rowosari, Kec. Rowosari, Kab. Kendal yang masih sedikit melakukan pengelolaan dan proses transaksi bisnis berbasis digital, mereka masih berfokus pada sistem manual. Oleh karena itu, tujuan kegiatan pengabdian kepada maysrakat FE dan FTI UNISSULA untuk memberikan pengetahuan sekaligus pelatihan pengelolaan dan proses transaksi usaha bisnis UMKM berbasis digital pada mereka; dan meningkatkan kompetensi terkait pelaporan keuangan yang handal. Mitra pengabdian ini adalah ibu-ibu pengusaha UMKM Rahmat Semesta Foundation. Metode pengabdian masyarakat, yaitu: a) mengidentifikasi tingkat pengetahuan dan pemahaman mereka terkait pengelolaan dan proses transaksi usaha bisnis berbasis digital; b) memberi stimulus pelatihan pengelolaan dan proses transaksi usaha bisnis berbasis digital berupa pencatatan, pengelolaan, dan pemrosesan transaksinya; c) monitoring dan evaluasi. Hasil kegiatan pengabdian ini menunjukkan bahwa: a) UMKM Rahmat Semesta Foundation mendapatkan tambahan pengetahuan dan pemahaman tentang pengelolaan dan proses transaksi usaha bisnis berbasis digital; b) UMKM Rahmat Semesta Foundation memiliki kompetensi mulai dari berupa pencatatan, pengelolaan, sampai pada pemrosesan transaksinya. Urgensi kegiatan pengabdian ini terletak pada pentingnya pengelolaan dan proses transaksi usaha bisnis berbasis digital dalam menghasilkan laporan keuangan yang tercatat dengan baik dan sesuai sistematika, sehingga pelaku UMKM dapat melakukan evaluasi terhadap efektivitas bisnis dan perolehan laba mereka selama satu periode.Rahmat Semesta Foundation is one of the MSMEs located in Rowosari, Kendal. They still need to do more to manage and process digital-based business transactions and only focus on manual systems. Therefore, the aim of community service activities by FE and FTI UNISSULA is to provide them with knowledge as well as training in the management and transaction processes of digital-based businesses and increase competence related to reliable financial reporting. The partners of this service are MSME entrepreneurs from the Rahmat Semesta Foundation. The methods used in the community service are a) identifying their level of knowledge and understanding regarding the management and process of digital-based business transactions; b) providing stimulus for training in the management and processing of digital-based business transactions in the form of recording, managing and processing transactions; c) monitoring and evaluation. The community service activity resulted: a) Rahmat Semesta Foundation MSMEs gained additional knowledge and understanding about the management and transaction processes of digital-based business transactions; b) Rahmat Semesta Foundation MSMEs have competencies ranging from recording management to transaction processing. The urgency of this community service activity lies in the importance of managing and processing digital-based business transactions in producing financial reports that are well-recorded and systematic so that MSME players can evaluate the effectiveness of their business and profit generation throughout one period.
Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness? Indriastuti, Maya; Mar'ati, Fudji Sri; Wijayani, Dianing Ratna
IJIBE (International Journal of Islamic Business Ethics) Vol 5, No 2 (2020): September 2020
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.5.2.145-155

Abstract

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.
The Digital Frontier of Accounting: Unraveling The Impact of Digital Literacy and Technology Adoption Ifada, Luluk Muhimatul; Mutoharoh, Mutoharoh; Indriastuti, Maya; Indarti, Maria Goretti Kentris
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.67898

Abstract

AbstractThis study aims to examine the relationship between digital literacy, information and technology literacy in relation to digitalization in accounting and how the technology adoption mediates these relationships. Through quantitative approach, questionnaires were distributed to the auditors of the public accounting firms in Semarang City using non-probability sampling method. In this study, multiple regression analysis is used to predict partially or simultaneously the effect of independent variables on the dependent variable. The statistical results show that digital literacy, information and technology literacy have a positive and significant relationship with digitalization in the accounting profession. In contrast, digital literacy has no effect on the technology adoption, while the technology adoption has a positive and significant effect on digitalization in the accounting profession.
The Effect of The Carbon and Environmental Performance on Sustainability Report Indriastuti, Maya; Chariri, Anis
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13826

Abstract

The sustainability report contains information that can help investors predict the company’s future ability with its stakeholders’ support. This study explains the effect of the carbon performance and environmental performance on sustainability report with financial performance as an intervening variable. The population of this research comprised mining companies listed on the Indonesia stock exchange in 2015-2019. The total samples obtained were 80 companies for five years. All data related to the research variables were processed using the structural equation modelling (SEM-WarpPLS) method. The results of this study indicated that carbon performance had a positive effect on financial performance. Meanwhile, the environmental performance had a negative effect on financial performance. On the other hand, carbon performance and environmental performance did not affect the sustainability report. Financial performance variables could not mediate the variables of carbon performance and environmental performance on the sustainability report.
DAMPAK FINANCIAL PERFORMANCE TERHADAP FIRM VALUE Najah, Rofikatun; Indriastuti, Maya
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 2 (2025): JUNI 2025
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

Penelitian ini bertujuan untuk menganalisis dampak financial performance terhadap firm value pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Financial performance pada penelitian ini menggunakan Return on Equity (ROE) dan Current Ratio (CR). Penelitian ini menggunakan metode purposive sampling sehingga diperoleh sampel 20 perusahaan. Analisis data dilakukan menggunakan model regresi linier berganda dengan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa financial performance yang diukur dengan ROE berpengaruh negatif signifikan terhadap firm value sementara Current Ratio tidak berpengaruh terhadap firm value.Kata Kunci: Firm value, financial performance, return on equity, current ratio.
PENGARUH GREEN ACCOUNTING DAN ENVIRONMENTAL COST TERHADAP FINANCIAL PERFORMANCE Sandarsari, Wahyu Tantri; Indriastuti, Maya
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 2 (2025): JUNI 2025
Publisher : Jurnal Ilmiah Sultan Agung

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan environmental cost terhadap financial performance perusahaan. Latar belakang penelitian ini dilandasi oleh meningkatnya tuntutan terhadap perusahaan dalam menjalankan bisnis berkelanjutan dan bertanggung jawab terhadap lingkungan dan sosial. Metode penelitian yang digunakan adalah kuantitatif dengan analisis explanatory kuantitatif yang menggunakan regresi linier berganda. Data diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan pada perusahaan pertambangan yang terdaftar dalam BEI selama 2021-2023. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh terhadap financial performance dan environmental cost menunjukkan pengaruh negatif signifikan Temuan ini menegaskan bahwa pentingnya integrase praktik green accounting dan tanggung jawab sosial dalam meningkatkan financial performance.Kata Kunci: Biaya Lingkungan; Kinerja Keuangan; Akuntansi Hijau.
Pelatihan Akuntansi Digital bagi Badan Umum Milik Desa Makmur Bermartabat di Desa Batu Kecamatan Karang Tengah Kabupaten Demak Indriastuti, Maya; Mutamimah, Mutamimah; Riansyah, Andi
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.36-44

Abstract

Keberadaan BUMDes Makmur Bermartabat di Desa Batu Kec. Karang Tengah, Kab. Demak bertujuan untuk mengelola sumber daya lokal, menyediakan jasa pelayanan, dan terlibat dalam berbagai usaha yang bertujuan untuk meningkatkan Pendapatan Asli Desa (PADes) dan memajukan kesejahteraan masyarakatnya. Namun sayangnya, BUMDes tersebut belum mempunyai pengetahuan tentang akuntansi digital, sehingga proses pengumpulan dan analisis masih bersifat tradisional. Hal ini mengakibatkan potensi keuangan BUMDes tidak dapat berjalan dengan baik. Oleh karena itu, tujuan kegiatan abdimas FE dan FTI UNISSULA adalah memberikan pengetahuan sekaligus pelatihan akuntansi digital untuk proses pengumpulan, analisis, dan komunikasi informasi akuntansi kepada pengguna internal dan eksternal untuk pengambilan keputusan mereka secara real time; dan meningkatkan kompetensi terkait pelaporan keuangan sesuai dengan SAK-ETAP. Mitra abdimas ini adalah BUMDes Makmur Bermartabat. Metode abdimas, yaitu: a) memberi stimulus pelatihan akuntansi digital; b) meningkatkan kompetensi terkait pelaporan keuangan; c) monitoring dan evaluasi. Hasil kegiatan abdimas ini menunjukkan bahwa: a) BUMDes Makmur Bermartabat mendapatkan tambahan pengetahuan dan pemahaman tentang akuntansi digital berupa proses pengumpulan, analisis, dan komunikasi informasi akuntansi kepada pengguna internal dan eksternal untuk pengambilan keputusan mereka secara real time; b) BUMDes Makmur Bermartabat memiliki kompetensi terkait pelaporan keuangan. Urgensi kegiatan abdimas ini terletak pada pentingnya akuntansi digital dalam menghasilkan laporan keuangan, sehingga mereka mampu melakukan evaluasi terhadap efektivitas bisnis dan perolehan pendapatan selama satu periode.The Makmur Bermartabat BUMDes in Batu Village, Karang Tengah District, Demak Regency aims to manage local resources, provide services, and engage in various businesses that aim to increase Village Original Revenue (PADes) and promote the welfare of the community. Unfortunately, the BUMDes has no knowledge of digital accounting, so the collection & analysis process is still traditional. This results in the financial potential of BUMDes not being able to run properly. Therefore, the objectives of the community service activities of FE & FTI UNISSULA are to provide knowledge as well as digital accounting training for the process of collecting, analyzing, & communicating accounting information to internal & external users for their decision making in real time; & increasing competencies related to financial reporting in accordance with SAK-ETAP. The partner of this service is Makmur Bermartabat BUMDes. The community service methods: a) provide a digital accounting training stimulus; b) improve competencies related to financial reporting; c) monitoring & evaluation. The results of this community service activity show that: a) Makmur Bermartabat BUMDes gain additional knowledge & understanding of digital accounting in the form of a process of collecting, analyzing, & communicating accounting information to internal & external users for their decision making in real time; b) Makmur Bermartabat BUMDes have competencies related to financial reporting. The urgency of this service activity lies in the importance of digital accounting in producing financial reports, so they can evaluate the effectiveness of their business & income generation during one period.
Pengaruh Struktur Aset, Sales Growth, dan Ukuran Perusahaan Terhadap Kebijakan Hutang Laily, Inarotul; Permatasari, Devi; Kartikasari, Lisa; Indriastuti, Maya
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2384

Abstract

Pentingnya memahami faktor-faktor penentu kebijakan hutang dalam konteks sektor manufaktur di negara berkembang. Kehadiran dana yang cukup untuk mendukung operasinal bisnis suatu organisasi merupakan salah satu komponen kuncinya. Oleh karena itu, kebijakan hutang dapat menjadi sumber modal yang tepat untuk memperkuat keuangan suatu bisnis, sehingga tujuan dari riset ini yaitu menganalisis secara empiris terkait kebijakan utangnya terhadap struktur aktiva, pertumbuhan penjualan, kemudian skala perusahaan di perusahaan manufaktur yang tercatat di BEI periode 2021–2023. Riset ini menerapkan regresi linier berganda dengan teknik purposive sampling pada 276 data dari 92 entitas. Hasil uji t menunjukkan struktur aktiva tidak berpengaruh signifikan (t = 1,667; p = 0,95), begitu pula pertumbuhan penjualan (t = 0,668; p = 0,504). Sebaliknya, ukuran perusahaan berkorelasi positif terhadap kebijakan utang (t = 4,536; p = 0,000). Uji F mengindikasikan ketiga variabel independen secara simultan memengaruhi kebijakan utang (p = 0,000 < 0,05). Implikasi riset ini, aset tetap sebaiknya tidak dijadikan agunan bila dana internal mencukupi, kemudian fluktuasi penjualan tahunan turut memengaruhi kemampuan pelunasan utang. Analisis mengungkapkan bahwa kebijakan hutang hanya dipengaruhi oleh ukuran perusahaan (p = 0,000) dengan R2 = 6,8%. Temuan ini dapat membantu manajer keuangan mempertimbangkan ukuran perusahaan dalam merancang struktur pembiayaan.
Determinants of the Level of Stock Underpricing When a Company Makes an Initial Public Offering on the Indonesian Stock Exchange in the 2021-2024 Period Yuliana, Indah; Kartika, Indri; Indriastuti, Maya; Najihah, Naila
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.427

Abstract

Underpricing, which refers to the difference between the Initial Public Offering (IPO) price and the closing price on the first trading day, can lead to financial disadvantages for issuers by offering shares below their actual value. This research explores the factors influencing underpricing, including the reputations of underwriters and auditors, financial indicators such as the Debt-to-Equity Ratio (DER) and Earnings Per Share (EPS), firm-specific characteristics like company size and age, as well as profitability as indicated by Return on Equity (ROE). The study analyzed data from 161 companies that launched IPOs on the Indonesia Stock Exchange during the 2021–2024 period, selected through purposive sampling. To assess the impact of these variables on underpricing, a multiple linear regression approach was utilized. The findings indicate that larger firm size, older firm age, higher EPS and ROE, along with reputable auditors, significantly lower the level of underpricing. In contrast, a higher DER contributes to greater underpricing. Meanwhile, underwriter reputation, though positively related, does not exhibit a statistically significant impact. The study acknowledges limitations in the exclusion of industry sector differentiation and reliance on historical data, which may limit the findings’ generalizability. Future research should consider more advanced econometric methods and incorporate additional variables. These findings suggest that investors should prioritize fundamental financial and governance factors over potential short-term gains from underpricing when evaluating IPOs.
Determinants of the Level of Stock Underpricing When a Company Makes an Initial Public Offering on the Indonesian Stock Exchange in the 2021-2024 Period Yuliana, Indah; Kartika, Indri; Indriastuti, Maya; Najihah, Naila
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.427

Abstract

Underpricing, which refers to the difference between the Initial Public Offering (IPO) price and the closing price on the first trading day, can lead to financial disadvantages for issuers by offering shares below their actual value. This research explores the factors influencing underpricing, including the reputations of underwriters and auditors, financial indicators such as the Debt-to-Equity Ratio (DER) and Earnings Per Share (EPS), firm-specific characteristics like company size and age, as well as profitability as indicated by Return on Equity (ROE). The study analyzed data from 161 companies that launched IPOs on the Indonesia Stock Exchange during the 2021–2024 period, selected through purposive sampling. To assess the impact of these variables on underpricing, a multiple linear regression approach was utilized. The findings indicate that larger firm size, older firm age, higher EPS and ROE, along with reputable auditors, significantly lower the level of underpricing. In contrast, a higher DER contributes to greater underpricing. Meanwhile, underwriter reputation, though positively related, does not exhibit a statistically significant impact. The study acknowledges limitations in the exclusion of industry sector differentiation and reliance on historical data, which may limit the findings’ generalizability. Future research should consider more advanced econometric methods and incorporate additional variables. These findings suggest that investors should prioritize fundamental financial and governance factors over potential short-term gains from underpricing when evaluating IPOs.
Co-Authors Anis Chariri Devi Permatasari Dianing Ratna Wijayani, Dianing Ratna Dista Amalia Arifah Indah Yuliana Indarti, Maria Goretti Kentris Indri Kartika Indri Kartika, Indri Laily, Inarotul Luluk Muhimatul Ifada Mar'ati, Fudji Sri Muhammad Qomaruddin Mutamimah Mutamimah Mutoharoh, Mutoharoh Najah, Rofikatun Najihah, Naila Pramadila, Icca Riansyah, Andi Ririh Dian Pratiwi Rustam Hanafi Sandarsari, Wahyu Tantri Saputri, Pungky Lela Sutapa Sutapa Vina Rismawati