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All Journal Diponegoro Journal of Accounting Akuisisi : Jurnal Akuntansi Economic Education Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) BISECER (Business Economic Entrepreneurship) Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Akuntansi AKTIVA As-Sidanah : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance Jurnal Dharma Indonesia "Indonesian Journal of Devotion and Empowerment (IJDE) "
Richatul Jannah
Universitas Negeri Semarang
Religion Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE PADA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Richatul Jannah; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.355 KB)

Abstract

This study aimed to obtain empirical evidence about the influence of Media Exposure, type of industry, profitability, company’s size, environmental performance, company’s  Leverage to the extent of emission carbon disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all companies listed in Indonesia Stock Exchange (ISX) in 2010-2012. Sample of this study was non financial companies listed in Indonesia Stock Exchange (ISX) in 2010-2012 used purposive sampling method. There were 35 companies in 2010, 37 companies in 2011, 37 companies in 2012 which fulfilled criterion as the research sample. The classical assumpstion was used for data analysis and regression analysis for testing hypothesis. The results of this study showed that Media Exposure, type of industry, profitability, firm size, and companies’ Leverage significantly influence to the extent of carbon emission disclosure. Meanwhile environmental performance had no significantly influence to to the extent of carbon emission disclosure.
KELOMPOK RISET (KERIS): STRATEGI PENINGKATAN PUBLIKASI ILMIAH BAGI DOSEN DI JURUSAN AKUNTANSI FE UNNES Risanda A. Budiantoro; Kiswanto Kiswanto; Fitrarena Widhi Rizkyana; Richatul Jannah
As-Sidanah Vol 5 No 1 (2023): APRIL
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/assidanah.v5i1.32-58

Abstract

There still needs to be a higher level of participation as a lecturer in implementing the Tridharma of Higher Education in producing scientific publications. One solution is to initiate the Kelompok Riset (Keris) to increase scientific publications for lecturers, especially lecturers in the Accounting Department, FE UNNES. The approach method used in this community partnership program is AKPL Criteria, USG Analysis, Fishbone Analysis, and Mc Namara Filtering Technique Analysis for determining priority issues and root causes of problems. In addition, the 7M Analysis and Constraint-Solution-Recommendation Analysis were used to prepare and implement Kelompok Riset (Keris)’s technical guidebook. As a result, the Kelompok Riset (Keris) can become the smallest format unit in the technical implementation and substance of research activities by lecturers of the Accounting Department to facilitate the planning, implementation, monitoring, and evaluation of research activities. Hopefully, It will spearhead the reputation of the Accounting Department, Faculty of Economics, Universitas Negeri Semarang on a national and international scale. So the lecturers of the Accounting Department can achieve the targets of articles for publication in Scopus-indexed journals that the faculty has set.
Audit of A Web-Based Electronic Documents and Record Management System (WEDRMS): Oversight Efforts to Improve Administration in Higher Educational Institutions Richatul Jannah; Fitrarena Widhi Rizkyana; Risanda Alirastra Budiantoro
BISECER (Business Economic Entrepreneurship) Vol 5, No 2 (2022): Juli 2022
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/bisecer.v5i2.427

Abstract

An electronic records had important role in organizations including a university or higher educational institutions. It was important to stay abreast of best practices and new technologies to manage these records effectively. A Web-Based Electronic Documents and Records Management System (WEDRMS) was a web-based system that was expected to reach a wide range of system users. This system had functions to store, archive and retrieve electronic documents. The purpose of this research was to explain further an audit implication for Web-Based Electronic Documents and Record Management System (WEDRMS) as an effort to supervise administration of higher educational Institutions. This research used a descriptive research approach with observation and document analysis for the data collection process. With the existence of an audit, it can become an alternative to managing electronic documents in the higher education environment. This research provides perspective and urgency regarding the audit implication of web-based electronic documentation dan recording management.
IMPLEMENTASI TATA KELOLA PERUSAHAAN SETELAH PANDEMI COVID-19 Fitrarena Widhi Rizkyana; Richatul Jannah; Risanda Alirastra Budiantoro
BISECER (Business Economic Entrepreneurship) Vol 5, No 2 (2022): Juli 2022
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/bisecer.v5i2.426

Abstract

Epidemi COVID-19 telah menimbulkan ancaman bagi kelangsungan hidup perusahaan dan menarik perhatian para praktisi tata kelola perusahaan. Studi ini berfokus pada bagaimana praktik tata kelola perusahaan dapat membantu bisnis bertahan dari masalah COVID-19. Untuk mencapai hal ini, peneliti menganalisis artikel dari jurnal bisnis terkemuka untuk mempelajari krisis masa lalu dan mengidentifikasi alat tata kelola perusahaan yang mungkin mampu mengatasi masalah COVID-19. Komite manajemen risiko, keberagaman dewan, direktur independen, investor asing, kepemilikan institusional, konsentrasi kepemilikan, fungsi ganda CEO, kepemilikan blok, dan kepemilikan keluarga adalah beberapa alat tata kelola. Peneliti menganalisis literatur tata kelola perusahaan sebelum menyajikan implikasi kebijakan. Penelitian ini menunjukkan bahwa komite manajemen risiko independen, kepemilikan institusional, independensi dewan, kepemilikan blok, dan kepemilikan keluarga adalah mekanisme tata kelola yang penting dan sukses dibandingkan yang lainnya.
Optimalisasi Sistem Informasi Sertifikasi Kompetensi Mahasiswa Manajemen di Universitas Negeri Semarang Athoillah Athoillah; Fitrarena Widhi Rizkyana; Richatul Jannah; Aulia Prima Kharismaputra
Jurnal Dharma Indonesia Vol 1 No 1 (2023): Jurnal Dharma Indonesia
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdi.v1i1.68732

Abstract

Competency certification is required as a form of recognition for workers who have the skills, knowledge, and work attitudes according to the required work competency standards. Thus, the certificate holder will guarantee his credibility in carrying out the work that is his duty and responsibility. Some of the other benefits obtained by certificate holders are increasing their self-confidence, increasing sales points in labor recruitment, greater career opportunities, having clear parameters of the skills and knowledge possessed. Considering that the benefits of competency certification are considered positive, especially for students, the Management Department of the Faculty of Economics UNNES implements a competency certification program for its students. There are many competency certification options provided for FE UNNES Management Department students, including the following: (1) HR Management Student Certification; (2) Marketing Management Student Certification; (3) Financial Management Student Certification. it is expected to be able to solve problems that occur and bring benefits to optimizing student understanding of competency certification as a certificate accompanying a diploma which they will later need when applying for a job.
Environmental Accounting System Model in the Era Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis Richatul Jannah; Maylia Pramono Sari; Nanik Sri Utaminingsih; W. N. Halimah; P. T. Pradana; D. A. Rahmawati
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78527

Abstract

Environmental accounting in the era artificial intelligence and blockchain technology is also being considered as a new direction. Artificial intelligence and blockchain technology have revolutionized how organizations carry out transactions and store information. This research aims to describe publication activity evolution, broaden the knowledge, identify the most representative authors and journals, and offer insight into potential new directions, especially regarding environmental accounting system model in the era artificial intelligence and blockchain technology. This research follows a process of systematic literature review. The publications used in this study are from 2009 to 2023. The data used in this study came from 77 sources in the form of 27 articles, 7 book chapters, 24 conference papers, 5 conference reviews, 13 editorials, and 1 short survey from 2018 to 2023. Network visualization result shows research related to the influence of these technologies has not been done much and works analyzing these influences are scarce especially about environmental accounting model recently. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to environmental accounting system model in the era artificial intelligence and blockchain technology. More research on the influence of these technologies are needed.
INTELLECTUAL STRUCTURE OF CARBON EMISSION AND CLIMATE CHANGE IN SUSTAINABILITY REPORTING: A BIBLIOMETRIC ANALYSIS Richatul Jannah; Fitrarena Widhi Rizkyana; Risanda Alirastra Budiantoro
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.4695

Abstract

The research topic of carbon emission and climate change in sustainability reporting were published in the publications used in this study are from 1999 to January 2023. The data discusses intellectual structure of carbon emission and climate change in sustainability reporting in this study came from 96 sources in the form of 79 articles, 2 books, 11 book chapters, 18 conference papers, 1 note, and 11 reviews. R-Biblioshiny in this research was for analysis and data visualization. Furthermore, additional analysis was also carried out using the Vos Viewer. From the network visualization, research related to the influence of carbon emission and climate change has not been done much and works analyzing these influences are still potential recently.The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to carbon emission and climate change in sustainability reporting. More research in this field and works analyzing these influences are needed moreover about future environmental and sustainability impact. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to carbon emission and climate change in sustainability reporting. More research on the influence of carbon emission and climate change in this field and works analyzing these influences are needed moreover about future environmental and sustainability impact in accounting scope.This research topic still has many opportunities to be carried out within the scope of the accounting and finance journal. This research is expected to be able to provide references, especially for Indonesian Researchers who will conduct international publications on similar topics. Limitations this research is mostly based on data processing keywords that are not accompanied by reasons for selecting these keywords. In addition, the data used is limited to articles published on Scopus. Indonesian Researchers are advised to collaborate with more researchers from other countries with very productive researchers related to this topic. Opportunities for international publications will also be bigger if the publication targets journals that have published many works from Indonesian Researchers.
A Bibliometric Analysis of Artificial Intelligence and Blockchain Technology in Fraud Prevention and Detection Jannah, Richatul; Sari, Maylia Pramono; Utaminingsih, Nanik Sri; Budiantoro, Risanda Alirastra
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.2193

Abstract

This research aims to describe the evolution of publication activity, expand knowledge, identify the most representative authors and journals, and offer insights into potential new directions, especially regarding artificial intelligence and blockchain technology in fraud prevention and detection. This article presents an examination of the development and future trajectory of certain research trends through bibliometric analysis. This analysis involves identifying various research areas within an emerging field and visualizing the bibliometric network using R-bibliophily and Vos Viewer for citation matrices and sensitivity analysis. The data used in this research are around 83 documents consisting of 27 articles, 2 books, 8 book chapters, 29 conference papers, 10 conference reviews, 1 editorial, 1 note, and 5 review results published from 2017 to 2023. Based on World Collaboration Map data shows that there is 1 cooperation data from Chinese researchers to Indonesia and 1 from Indonesia to Australia, so it is hoped that this research can provide a reference, especially for Indonesian writers who will carry out international publications with similar themes.
Pengaruh tata kelola perusahaan pada kinerja keuangan selama masa pandemi covid-19: Studi kasus pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Rizkyana, Fitrarena Widhi; Jannah, Richatul; Budiantoro, Risanda Alirastra; Meliana, Rini
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.627

Abstract

The Covid-19 pandemic that hit almost the entire world, including Indonesia, poses a threat to economic growth, which has a multiplier effect on the company's financial condition. So this study aims to determine the impact of corporate governance on company financial performance during the Covid-19 pandemic in Indonesia. This study examines the relationship between the board of directors, the board of commissioners, the audit committee, and the company's financial performance. This research was conducted in 2020-2021 during the Covid-19 pandemic, and the research sample consisted of 26 companies that were selected purposively. The study results show that the size of the board of directors and independent commissioners significantly influences the company's financial performance. However, gender diversity of the board of directors, the qualifications of the board of directors, board of directors meetings and audit committee meetings do not significantly affect the company's financial performance. The novelty of this research is to consider secondary data in exploring corporate governance's effect on manufacturing companies' financial performance during the Covid-19 pandemic.
STRATEGI MANAJEMEN KEUANGAN BAGI PELAKU USAHA ULTRA MIKRO: OPTIMALKAN KEUNTUNGAN DENGAN HARGA POKOK PRODUKSI Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pratiwi, Meilani Intan; Budiantoro, Risanda Alirastra; Lestari, Tiara Dwi; Himmatina, Dina Nur; Haidar, Arif Agus; Pinasti, Enggarningtyas Retno
As-Sidanah Vol 6 No 2 (2024): OKTOBER
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/assidanah.v6i2.453-470

Abstract

This community service program was motivated by the limited understanding of ultra-micro business actors (UMi) in Candi Village, Semarang City, regarding financial management and calculating the Cost of Goods Sold (HPP), which affects business sustainability and welfare. The program aimed to provide education on financial management and HPP calculation to help members of the Micro Business Communication Forum (FOKUS) improve their business sustainability and economic welfare. To achieve this, the program employed the Participatory Action Research (PAR) methodology, which involved active participation from the business actors in all stages of the program. The methods used included theoretical education, interactive discussions, and practical HPP calculations relevant to the participants' businesses. The results showed a significant improvement in participants' understanding, enabling them to maintain accurate financial records and separate personal and business finances. The evaluation using the Respondent Achievement Level (TCR) showed scores above 80% in understanding financial management, HPP calculation, and business sustainability, with scores between 60% and 80% in applying this knowledge and improving welfare. The program successfully enhanced the participants' ability to manage their finances, project business profits more effectively, and increase overall business sustainability and welfare.
Co-Authors Aan Ikhsananto Ani Fitriani Anis Susanti Ariq Syuja Prakosa Athoillah Athoillah Athoillah Athoillah, Athoillah Aulia Prima Kharismaputra D. A. Rahmawati Dul Muid Fitrarena Widhi Rizkyana Fitrarena Widhi Rizkyana Haidar, Arif Agus Himmatina, Dina Nur Indah Anisykurlillah Jadiid Ayyasy Jati, Kuat Waluyo Kiswanto Kiswanto Lestari, Tiara Dwi Maylia Pramono Sari Meliana, Rini Nanik Sri Utaminingsih P. T. Pradana Pertiwi, Meilani Intan Pinasti, Enggarningtyas Retno Pratiwi, Meilani Intan Risanda Alirastra Budiantoro Rizky Rafy Mahendra Rizkyana, Fitrarena Widhi Tiara Dwi Lestari Tinambunan, Cecilia Ardani W. N. Halimah