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All Journal Jurnal Pendidikan Akuntansi (JPAK) JURNAL AKUNTANSI UNIVERSITAS JEMBER Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Akuntansi : Jurnal Akuntansi Integratif ACCOUNTHIK : Journal of Accounting and Finance AJAD : Jurnal Pengabdian kepada Masyarakat ACE : Accounting Research Journal VALUE: Journal of Business Studies JAT (Journal of Accounting and Tax) eJEBA
Indah Purnamawati
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisni, Universitas Jember (UNEJ)
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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How Good Corporate Governance Principles Influence Corporate Social Responsibility Disclosure? Risalatul Maghfiroh; Indah Purnamawati; Oktaviani Ari Wardhaningrum
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12256

Abstract

Abstract This study aims to analyze the influence of transparency, accountability, responsibility, independence, and fairness on Corporate Social Responsibility (CSR) disclosure. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample was selected using a purposive sampling method, resulting in 44 companies. The analysis method used was panel data regression with the Fixed Effect Model (FEM). The results indicate that transparency and accountability do not have a significant impact on CSR disclosure. However, responsibility and independence are found to significantly influence CSR disclosure, while fairness does not show a significant effect. These findings suggest that while companies prioritize social responsibility and independence in their governance, transparency, accountability, and fairness may not be key drivers for CSR disclosure in the mining sector. This research highlights the need for better governance practices and clearer disclosure standards, particularly in industries with significant environmental impact. Keywords: corporate social responsibility, disclosure, good corporate governance principles.
Sisuko: The Efforts to Digitize Financial Management of Suko-Suko Canal Tourism in Sukorejo Village, Jember Regency Aprillianto, Bayu; Budi Sulistiyo, Agung; Wulandari Widiyanti, Novi; Ayu Wulandari, Gusti; Agustriono, Aldi; Indah Purnamawati; Rafly Syah Maulidy
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5501

Abstract

Sukorejo Village is a village that has natural potential for river beauty and local wisdom in the Bangsalsari District area, Jember Regency. In 2024, Sukorejo Village will succeed in having its first tourist destination called Suko-Suko Canal Tourism. In the sustainability efforts of the service team, which aims to form a sustainable financial management system for tourism by adopting digital technology through the preparation of a digital financial report preparation application called SiSuko, continued with activities to increase the human resource capacity of village officials, tourism managers, and MSMEs in financial literacy and digital-based financial management and the use of applications SiSuko. The results of the activity show that the public is enthusiastic and actively participates in the process of preparing financial report applications SiSuko so that the resulting application is user-friendly and meets the needs of the target audience. Meanwhile, activities to increase human resource capacity showed positive results with increased financial literacy and digital financial management and targets being able to use applications SiSuko.
Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Berdasarkan Siklus Hidup Perusahaan Tia Ardianty Aulia; Nining Ika Wahyuni; Indah Purnamawati
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7740

Abstract

This research aims to examine the effect of capital structure to the company's performance based on the life cycle. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011-2015. Sampling by using purposive sampling method, that is by grouping companies into life cycle stages based on the average sales growth. The sample in this study as many as 98 companies. This research uses secondary data that the financial statements of companies manufacturing the years 2011-2015 were obtained in the Indonesia Stock Exchange. The data used include sales, debt, equity, assets and profit after tax.Methods of data analysis using Descriptive Statistics, Clasiccal Assumption Test, Regression Methods, and Hypothesis Test consisted of t Test, F Test and Coefficient of Determinatio (R Square). The results showed that the capital structure at start up, growth, and mature have a significant positive effect on company performance. The capital structure at each stage of the company life cycle is different, the greater the capital structure then the company's performance is increasing. Keywords: Capital Structure, Company Performance, Company Life Cycle, manufactur
Analisis Perlakuan Akuntansi Aset Biologis pada Perum Perhutani KPH Jember Wiyasih Zerlinda; Indah Purnamawati; Yosefa Sayekti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.18931

Abstract

Biological transformation consists of the processes of growth, development, degeneration, production and procreation which cause qualitative and quantitative changes in the life of these animals and plants. Measurement of biological assets is necessary for companies so that measurements are carried out fairly in accordance with the contribution of biological assets in generating output and profits for the company. PSAK 69 aims to regulate accounting treatment and recognition related to agriculture. This research uses a qualitative approach, in which this research is conducted with interviews with the relevant sections of this research. The technique of checking the validity of the data can be triangulated. According to Moleong (2012) triangulation is a data validity checking technique that utilizes something other than the data for checking purposes or as a comparison to the data. The results of the research at Perum Perhutani Jember that there are differences in measurements in the financial statements of Perum Perhutani Jember with measurements according to PSAK 69.
THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Aprilia, Dina; Kartika; Indah Purnamawati
JAT : Journal Of Accounting and Tax Vol. 4 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v4i1.1553

Abstract

The purpose of this research is to examine whether profitability, leverage, and corporate governance have an effect on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange. This research used a quantitative method by utilizing sustainability report data and annual reports sourced from company websites and the IDX website. The population used in this research was 74 companies. Sampling used a purposive sampling technique. There were 34 companies that could be used as research samples with 68 observation data. The data analysis method used was multiple linear regression analysis. The results of the research indicate that profitability has no effect on sustainability report disclosure, leverage has a positive effect on sustainability report disclosure, and independent commissioners have no effect on sustainability report disclosure in energy sector.
Co-Authors Agustriono, Aldi Ahmad Roziq Aisa Tri Agustini Alfi Arif Andriana Andriana Arie Rahayu Ayu Wulandari, Gusti Bambang Irawan Bayu Aprillianto Budi Sulistiyo, Agung Bunga Maharani Dina Aprilia, Dina Hendrawan Santosa Putra Ika Anisa Putri Imam Mas'ud Indah Kusumawati Kartika Kartika Kartika Meilinda Rafika Sari Muhammad Farizal Gigih Putra Pratama Nining Ika Wahyuni Nur Hisamuddin Oktaviani Ari Wardhaningrum Pangesti Mulyono, Resha Dwi Ayu Rafly Syah Maulidy Ririn Irmadariyani Risalatul Maghfiroh Sudarno Sudarno Tia Ardianty Aulia Vanessa Gitaria Wiyasih Zerlinda Wulandari Widiyanti, Novi Yehezkiel Geoffrey Yosefa Sayekti