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All Journal Jurnal Dinamika Akuntansi Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Analisis Bisnis Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat JABKO: Jurnal Akuntansi dan Bisnis Kontemporer "Indonesian Journal of Devotion and Empowerment (IJDE) " Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Jurnal Analisis Bisnis Ekonomi
Henny Murtini
Universitas Negeri Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Public Health Social Sciences Other

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Stakeholder Theory of Energy Disclosure: Main Factors and Valuable Observations Aminah, Aminah; Murtini, Henny; Khairudin, Khairudin
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 1 (2025): March 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i1.14086

Abstract

This study examines corporate social responsibility, mainly focusing on the disclosure of energy practices in the non-cyclical consumer sector. This research aims to examine the effects of both financial factors, including financial performance and leverage, and governance factors, consisting of management ownership and directors, on energy disclosure practices. We collected a dataset of 98 data samples from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022 using a purposive sampling method. This research hypothesis was tested using multiple linear regressions. The findings reveal that financial performance and directorship have a significant positive impact on energy disclosure, whereas leverage has a notable negative effect. In contrast, management ownership has minimal influence. Our research adds to the current discussion on corporate sustainability, emphasizing the crucial influence of financial and governance considerations on energy disclosure.
SOSIALIASASI TERKAIT INKUBATOR BISNIS BAGI ULTRA MIKRO (UMi) DI KABUPATEN SEMARANG Sari, Maylia Pramono; Ulya, Laila Llistiana; Rizkyana, Fitrarena Widhi; Murtini, Henny; Utaminingsih, Nanik Sri; Anggareta, Dhela Septian
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23026

Abstract

Kebangkrutan Ultra Mikro (UMi) sering terjadi dan menandakan kelemahan dalam pengelolaan usaha para pelaku UMi sehingga harus memperhatikan faktor-faktor yang diperlukan untuk dapat bertahan dalam usahanya. Hal serupa juga sering terjadi di Kabupaten Semarang. Persoalan UMi yang kurang memahami proses bisnis patut menjadi alasan yang sering ditanyakan. Identifikasi ide dan peluang bisnis, manajemen pemasaran, manajemen produksi, pengelolaan keuangan, dan legalitas usaha menjadi kendala UMi. Hal tersebut bisa terjadi karena ketidakmampuan manajemen UMi dalam memahami proses bisnis akibat tidak adanya rencana bisnis. Berdasarkan rincian permasalahan yang dihadapi para pelaku UMi, maka permasalahan yang dihadapi sangat komprehensif. Untuk mengatasi permasalahan tersebut, diperlukan sosialisasi dan bimbingan teknis yang nyata kepada UMi di Kabupaten Semarang.Solusi dari permasalahan tersebut adalah perlunya pengabdian kepada masyarakat melalui sosialisasi dan bimbingan teknis terkait inkubasi usaha. Salah satu pendekatan yang dapat digunakan adalah proses inkubasi bisnis yang meliputi pra inkubasi, inkubasi, dan pasca inkubasi, yang diakhiri dengan penilaian berupa rapor hasil kegiatan inkubasi bisnis. Pendekatan ini dinilai mampu mengatasi permasalahan bisnis di UMi. Pendekatan ini mudah diterapkan dan memberikan penilaian yang menunjukkan UMi naik kelas sehingga memberikan keuntungan besar bagi manajemen UMi.
PENGUJIAN HAMBATAN HUBUNGAN MENTORING DAN KEINGINAN BERPINDAH PADA AKUNTAN PUBLIK Murtini, Henny
Jurnal Analisis Bisnis Ekonomi Vol 4 No 1 (2006)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

The research amis at identifying and examining of perceived barriers to mentoring and turnover intentions in public accounting. Hypotheses developed from this framework are tested based on a sample of 90 public accounting from local, intermediate, and big CPA firm in Indonesian. The instruments for collecting the data are questioners. Accordingly, this research purpose also is to provide evidence on perceived barriers to forming mentoring and peer relatonship in public accounting. Analysis of responses indicated six interpretable factors representing barriers to forming mentoring relationship. The research finding show that first, participants with a mentor perceived lower barriers from access to mentor. Second, gender differences were significant only from willingness of mentor. Third, lower-ranked public accounting perceive greater barriers to mentoring relationship than higher-ranked public accounting from approval of others and willingness of mentor. Fourth, when public accounting firm size is different, perceived barriers to mentoring relationship will be different but only willingness mentor. Finally, public accounting without turnover intentions lower barriers from approval of other.
Assistance in Improving Literacy and Halal Certification for MSMEs in Kalisalak Village Larasati, Primadhani Dyah; Handayani, Bestari Dwi; Murtini, Henny; Gimnastiar, Mochammad Taufiq; Hutabarat , Widia Sari
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i2.31721

Abstract

Kalisalak Village is one of the villages in Batang Regency, the increase in the number of MSME actors in the village has not been accompanied by maximum efforts in improving the quality of MSME products themselves such as low business license management of both NIB, PIRT, HAKI and halal certification by MSME actors. The problems faced by MSME actors in Kalisalak Village result in a lack of competitiveness from existing MSME products, resulting in suboptimal sales. This community service aims to solve the problems experienced by partners, namely through education and socialization about business legality, halal certification on MSME products, and assistance in managing halal certification on products owned by MSMEs. This service helps the realization of the Sustainability Development Goals (SDGs), especially number 8, namely equitable village economic growth. The Focus Group Discussion (FGD) method was used to educate villagers on how to obtain business legality and halal certification, including the requirements. MSMEs gained a deeper understanding of the importance of halal products and business legality through MSME training and mentoring. Quantitatively, three MSMEs are planning to start the NIB management process, and one other person has shown serious interest in applying for halal certification.
Carbon Emission Disclosure from a Legitimacy Perspective: Financial, Regulatory, and Environmental Dimensions Evi Fauziah Rohmah; Henny Murtini
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.99

Abstract

Research on carbon emission disclosure in Indonesia has predominantly focused on the corporate sector, despite the fact that responsibility for protecting the environment from carbon emissions is shared by all stakeholders. This study aims to examine the factors that influence carbon emission disclosure in local governments. The determinants of carbon emission disclosure consist of local government size, financial solvency, financial slack, local government regulation, environmental costs, and environmental performance. The sample selection method employed Isaac and Michael’s Table combined with a disproportionate stratified random sampling technique. The sample criteria included local governments located in regions that had experienced hydrometeorological disasters in 2024. A total of 228 samples were used. Multiple linear regression analysis was used to test the hypotheses. The results showed that local government size and local government regulation had a significant positive effect on carbon emission disclosure. Financial solvency, financial slack, and environmental performance had a significant negative effect on carbon emission disclosure, whereas environmental cost had no effect on carbon emission disclosure.
Co-Authors Amaliah, Rizqi Aminah Aminah Amir Mahmud Anggareta, Dhela Septian Annisa, Rifka Annisa, Rifka Ayu Candra Nugraheni, Ayu Candra Bagus Arya Pradana, Bagus Arya Bestari Dwi Handayani Dyah Sawitri Edy Suprianto Elisa Giovani Anggasta, Elisa Giovani Eliza Dewi Susanto, Eliza Dewi Evi Fauziah Rohmah Fina Setyaningrum, Fina Fitria Puji Astuti, Fitria Puji Galang Rahadian Prabowo, Galang Rahadian Gimnastiar, Mochammad Taufiq Hutabarat , Widia Sari Indah Anisykurlillah Khairudin Khairudin Larasati, Primadhani Dyah Leli Kurnia Sari, Leli Kurnia Luluk Arifatul Kholidah, Luluk Arifatul Maylia Pramono Sari Nanik Sri Utaminingsih Niswantariputri, Efrillya Niswantariputri, Efrillya Nugraheni, Ayu Candra Rahmawati Rahmawati Rizkyana, Fitrarena Widhi Satria Widi Parmanto, Satria Widi Sulistiyanto, Fajar Sulistiyanto, Fajar Suwarno Suwarno Ulya, Laila Llistiana Veranika, Putri Veranika, Putri Wingkan Pambudi, Wingkan