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All Journal JURNAL PENGABDI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi Keuangan dan Bisnis Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) International Journal of Economics, Business and Innovation Research
Anastasia Anggarkusuma Arofah
Universitas Perwira Purbalingga
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Mechanical Engineering Medicine & Pharmacology Social Sciences

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 1 
Determinasi Karakteristik Pemerintah Daerah Terhadap Opini BPK Destin Alfianika Maharani; Anastasia Anggarkusuma Arofah
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.434 KB) | DOI: 10.35143/jakb.v14i1.4562

Abstract

The research objectives were to determine: 1). Effect of government size on BPK opinion 2). The influence of the level of regional dependence on the center on the BPK opinion, 3) The influence of level of prosperity on the BPK opinion, 4) The influence of the level of regional independence on the BPK opinion. The population in this study were districts and cities in Central Java for 2017 to 2019. The samples in this study used purposive sampling and logistic regression analysis methods. The test instrument used in this study used SPSS version 24. Partially, the size of government size has a negative and significant effect on BPK's opinion. The variables of the level of regional dependence on the central government and the level of prosperity have a positive and significant effect on BPK's audit opinion. Meanwhile, the level of regional dependence has a negative and insignificant effect on BPK's opinion
Ukuran Perusahaan Memoderasi Pengaruh Sensitivitas Industri Dan Profitabiltas Terhadap Pengungkapan Emisi Karbon Destin Alfianika Maharani; Anastasia Anggarkusuma Arofah; Ika Siti Fatimah; Tiya Latifah
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1482

Abstract

Disclosure of carbon emissions is a mechanism of concern and responsibility carried out by companies for the environment and the community around the industry. Disclosure of carbon emissions in Indonesia is included in the sustainability report and is still voluntary. However, the disclosure report can also be used as a form of support for the government in its efforts to reduce carbon emissions. The target of this study is to determine the effect of industry sensitivity and profitability on the disclosure of carbon emissions through company size. This research was conducted on non-financial public listed companies in the period 2019 – 2021. The data analysis technique used path analysis and hypothesis testing was carried out through a t test to empirically test the effect of industrial sensitivity and profitability on the disclosure of carbon emissions through firm size. The results of this study indicate that industry sensitivity and profitability have a positive and significant effect on firm size, industry sensitivity and profitability have a positive and insignificant effect on carbon emission disclosures, firm size has a positive and significant effect on carbon emission disclosures and firm size has a significant effect on sensitivity variables. industry and profitability on carbon emission disclosures.
Sosialisasi Buku Kas Sebagai Solusi Pembukuan Keuangan Digital UMKM Desa Banjaran Kab. Purbalingga Aning Fitriana; Karunia Zuraidaning Tyas; Anastasia Anggarkusuma Arofah; Nugroho Budi Wirawan
Jurnal Pengabdi Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v6i2.68706

Abstract

MSMEs have an important role in contributing to a country's revenue. In Indonesia, the number of MSMEs is very large, but the majority of MSMEs still do not have good and correct financial management knowledge. There are still many MSMEs who record business transaction activities manually and have not yet led to digitization in bookkeeping. Thus, digital bookkeeping is needed to make it easier for MSME actors to record business transaction activities. This method consists of the preparation, planning, implementation and evaluation stages. In general, the implementation of cash book socialization activities for MSME business actors in Banjaran Village, Purbalingga Regency has been running smoothly and in accordance with the planned program of activities. With this activity, MSMEs business gain new knowledge about managing financial management with a cash book as a digital financial accounting solution. And MSMEs consider the cash book application to be very easy to use and very helpful for MSMEs business in recording transactions when running a business. 
Pengaruh Literasi Keuangan dan Self-Efficacy Terhadap Perilaku Keuangan Anastasia Anggarkusuma Arofah; Rani Kurniawati
Perwira Journal of Economics & Business Vol 1 No 1 (2021)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v1i1.11

Abstract

Abstract Financial behavior has an important role for individuals, because it relates to the individual's ability to achieve predetermined goals. In managing finances, a person needs more than just financial literacy but must have confidence in his abilities. This attribute is known in the psychological literature as "self-efficacy". Using the survey on 150 senior high school students in Purbalingga Regency, financial literacy and self-efficacy being factor in affecting financial behavior. The result of research shows that financial literacy has a positive and significant contribution to financial behavior since the original sample value of 0.224 and the t-value of 2.420> 1.96. Self-efficacy has a positive and significant contribution to financial behavior with an original sample value of 0.256 and a t-value of 3.251> 1.96. Students with high financial literacy have good financial behavior, and students with high self-efficacy will be better in managing their personal finances.
PENGARUH KOMPENSASI, DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN JNE DI KOTA TEGAL Hima Barima; Anastasia Anggarkusuma Arofah
Perwira Journal of Economics & Business Vol 1 No 2 (2021)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v1i2.21

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh kompensasi, disiplin kerja dan motivasi kerja terhadap kinerja karyawan pada PT. JNE Cabang Kota Tegal. Pengambilan sampel menggunakan simple random sampling dan besarnya sampel sebanyak 100 responden. Hasil menunjukkan bahwa kompensasi tidak berpengaruh signifikan terhadap kinerja karyawan PT. JNE Cabang Kota Tegal, hal ini dibuktikan dengan nilai sig. hitung lebih besar dari pada 0,05, yaitu 0,604 > 0,05. Disiplin kerja berpengaruh signifikan terhadap kinerja karyawan PT. JNE Cabang Kota Tegal, hal ini dibuktikan dengan nilai sig. hitung lebih kecil dari pada 0,05, yaitu 0,030 < 0,05. Motivasi kerja berpengaruh signifikan terhadap kinerja karyawan PT. JNE Cabang Kota Tegal, hal ini dibuktikan dengan nilai sig. hitung lebih kecil dari pada 0,05, yaitu 0,046 > 0,05. Kompensasi, disiplin kerja dan motivasi kerja memiliki proporsi pengaruh terhadap kinerja karyawan sebesar 17,3% sedangkan sisanya 82,7% dipengaruhi oleh variabel lain yang tidak ada didalam model regresi linier. Kata Kunci: kompensasi, disiplin kerja, motivasi kerja dan kinerja karyawan.
PELATIHAN MANAJEMEN KEUANGAN BAGI ANGGOTA PKK DESA KARANGTENGAH KECAMATAN KEMANGKON KABUPATEN PURBALINGGA SEBAGAI UPAYA PEMBEKALAN KETRAMPILAN WIRAUSAHA DAN PENGUATAN UMKM Dyah Supriatin; Shella Rizqi Amelia; Agustin Rian Pratiwi; Anastasia Anggarkusuma Arofah; Dinnas Purnomo
Perwira Journal of Community Development Vol 2 No 1 (2022)
Publisher : Unperba Press

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

Abstract

Banyak pelaku UMKM yang mengelola usahanya tanpa memiliki dasar pengetahuan maupun ketrampilan mengenai manajemen usaha dan manajemen keuangan yang baik. Tidak jarang usaha hanya dijalankan dengan mengandalkan insting dan pengalaman saja. Aspek-aspek manajemen usaha yang meliputi perencanaan usaha, pengorganisasian, implementasi, dan pengendalian usaha menjadi sesuatu yang jarang diperhatikan, padahal hal tersebut sangat penting dalam membangun dan mengembangkan usaha. Demikian pula dengan pengelolaan keuangan usaha, banyak UMKM yang tidak melakukan pembukuan formal terhadap usahanya. Perhitungan laba sering dilakukan dengan sederhana tanpa melakukan analisis biaya secara memadai. Misalnya usaha yang menggunakan bahan baku/bahan mentah yang diambil dari lahan sendiri dan melibatkan anggota keluarga sendiri, biasanya tidak memasukkan komponen tersebut sebagai biaya bahan baku dan biaya tenaga kerja dalam penghitungan formal biaya.
Determination of Corporate Social Responsibility (CSR) and Environmental Performance on Profitability in Manufacturing Companies Anastasia Anggarkusuma Arofah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 04 (2024): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

The purpose of this study is to empirically examine the effect of Corporate Social Responsibility (CSR) and Environmental Performance on the Profitability Level which is proxied by the Return On Equity (ROE) ratio in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019 – 2021. Using on 20 manufacturing companies, Corporate Social Responsibility and Environmental Performance being factor in affecting probability level. The type of data used in this research is quantitative data and the data source is secondary data. The data of research was analyse using SPSS software version 26 multiple linear regression analysis. The result of research shows that Corporate Social Responsibility (CSR) has a significant negative effect on the company's profitability level and Environmental Performance has a significant positive effect on the company's profitability level. Moreover, the significance of Corporate Social Responsibility (CSR) and Environmental Performance has important implications for the development of policies that aim to improve profitability among manufacturing companies.
Co-Authors Agustin Rian Pratiwi Agustin Riyan Pratiwi Aning Fitriana Destin Alfianika Maharani Dinnas Purnomo Dyah Supriatin Hasibuan, Reza Rahmadi Hima Barima Ika Siti Fatimah Karunia Zuraidaning Tyas Nugroho Budi Wirawan R. Satria Setyanugraha Rani Kurniawati Shella Rizqi Arfianti, Shella Rizqi Tiya Latifah