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All Journal Jurnal Reviu Akuntansi dan Keuangan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN MIX : Jurnal Ilmiah Manajemen Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF SCIENCE AND SOCIAL RESEARCH JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Akuntansi Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Community Service Journal of Tourism Economics and Policy Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat MDP Student Conference AMMA : Jurnal Pengabdian Masyarakat JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Riset Aplikasi Manajemen
Justita Dura
Institut Teknologi Dan Bisnis Asia Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Pengaruh Operating Capacity, Rasio Hutang, Dan Gender Diversity Terhadap Financial Distress Pada Masa Pandemi Covid-19 Dura, Justita; Deva, Mutiara
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1433

Abstract

The purpose of the study is to test the effect of operating capacity, debt ratio, and gender diversity on the financial distress conditions of hotel, restaurant, and tourism sub-sector companies listed on the IDX for the 2019-2021 period. The study used purposive sampling for sampling with a total sample of 10 companies from a total population of 42 companies. The theoretical foundation of the research uses signal theory and agency theory. From the research conducted, the results were obtained that operating capacity and debt ratio affect the company's financial distress condition, while gender diversity does not influence the company's financial distress condition. Advice for researchers is to choose other sectors and other variables that are likely to affect the company's financial distress.
Pengaruh Comprehensive Stakeholder Pressure dan Corporate Governance terhadap Kualitas Sustainability Report Natalia, Herlinda Putri; Dura, Justita
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1245

Abstract

The aim of this study is to examine the effect of comprehensive stakeholder pressure and corporate governance on the quality of sustainability reports for LQ45 companies on the Indonesia Stock Exchange for the 2019-2021 period. The comprehensive stakeholder pressure component consists of shareholders and employees, while the corporate governance component consists of the board of commissioners and the audit committee. The sampling technique used purposive sampling method with a sample of 75 companies and data analysis techniques using linear regression. This research uses legitimacy theory and stakeholder theory. The results showed that the components of shareholders, employees, the board of commissioners and the audit committee had no effect on the quality of the sustainability report. Limitations in the study, namely not all LQ45 companies disclose sustainability reports and the lack of variables in the study. Suggestions for future researchers can focus on companies that have disclosed sustainability reports and can use more other variables so they can provide further explanation about the factors that affect the quality of sustainability reports so they can provide more accurate information.
PENGARUH PENGGUNAAN E-COMMERCE, SISTEM INFORMASI AKUNTANSI DAN PENGETAHUAN AKUNTANSI TERHADAP EFEKTIVITAS KINERJA UMKM DI KOTA MALANG Sari, Diah Novita; Dura, Justita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.8117

Abstract

UMKM mempunyai peran penting terhadap pertumbuhan dan pembangunan perekonomian nasional, fundamental dari UMKM sendiri menjadikan sektor lapangan kerja kian meningkat dalam jangka besar. Dengan demikian, UMKM dianggap tidak mampu berpartisipasi aktif pada era perdagangan global ini. Penelitian ini bertujuan untuk menilai efektivitas kinerja usaha UMKM Kota Malang dengan menelusuri faktor-faktor seperti penerapan e-commerce , penggunaan sistem informasi akuntansi, dan pengetahuan akuntansi. Pendekatan kuantitatif digunakan dalam penelitian ini. Metode utama pengumpulan informasi untuk penelitian ini adalah memberikan kuesioner. Adapun teknik pengambilan sampel yaitu menggunakan simple random sampling. Survei ini diselesaikan oleh 96 orang. Sumber primer dan sekunder juga digunakan untuk menyusun data yang digunakan dalam penelitian ini. Analisis data menggunakan fitur SPSS 24. Berdasarkan temuan penelitian tersebut, kinerja UMKM meningkat pesat dengan adanya e-commerce . Sistem Informasi Akuntansi memungkinkan UMKM beroperasi lebih efektif. Dengan pengetahuan akuntansi yang benar, operasional UMKM bisa berjalan lebih lancar.
Strengthening Business Mindset in Facing Digitalization for the People of Gapan, Philippines Dura, Justita; Cahyaningtyas, Fadilla; Dewi Indahsari, Rina; Lailatu Aqromi , Nur; Nurul Afiyah, Siti; Setyorini, Setyorini; Arifin, Samsul; Danar Kurniawan, Karolus; Hari Kurniawan, Hironimus; Kala'lembang, Adriani
International Journal Of Community Service Vol. 4 No. 3 (2024): August 2024 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i3.289

Abstract

This community service program aims to increase understanding and digitalization skills among business people in Gapan. This program includes various main activities such as seminars, practical skills training, as well as assistance and mentoring sessions. Participants gain insight into the importance of digitalization, skills in using business software, data management, digital marketing, and e-commerce. Mentoring and mentoring help participants apply knowledge in their business context, overcome practical challenges, and develop an adaptive and innovative mindset. The program results show an increase in participants' awareness, knowledge and skills regarding digitalization. Evaluation through participant satisfaction surveys and training observations indicated a high level of satisfaction and a need for more practical sessions and more intensive mentoring. Overall, this program has succeeded in preparing the people of Gapan to face the digital era and increasing their business competitiveness. Important findings include increased access to technology, knowledge about e-commerce, use of data for business decisions, as well as changes in attitudes and mindsets that are more adaptive and innovative. This program makes a positive contribution to increasing competitiveness and local economic growth
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Putri, Melinia Ambarwati; Dura, Justita
JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Vol 18 No 1 (2024): APRIL 2024
Publisher : Economic Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpe.v18i1.46679

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh karakteristik perusahaan (ukuran perusahaan, profitabilitas, leverage dan kinerja lingkungan) terhadap pengungkapan emisi karbon pada sektor perusahaan pertambangan di Indonesia. Populasi dalam penelitian ini terdiri dari 75 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022 dan diambil sample sebanyak 51 perusahaan pertambangan yang memenuhi kriteria dengan mempublikasikan laporan keuangan dan laporan keberlanjutan serta mengungkapkan emisi karbon. Penelitian ini menggunakan analisis regresi berganda untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa variabel ukuran perusahaan dan leverage berpengaruh terhadap pengungkapan emisi karbon. Sedangkan variabel profitabilitas dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan emisi karbon.
Analysis of the Influence of Green Banking and Operational Cost Efficiency on Return On Assets Jelli, Roiyana; Dura, Justita
International Journal of Educational Research & Social Sciences Vol. 5 No. 4 (2024): August 2024 ( Indonesia - Malaysia )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v5i4.863

Abstract

It is important for banking companies to implement the concept of green banking. This is because banking companies have an important role and contribution in providing credit funds and minimizing the negative impact on the environment from the company's operational activities. One of the ways banking implements green banking is with online banking facilities, internet banking, mobile banking, green loans and others. This method is considered effective in reducing the number of energy use and paper use in its operations. With this concept, companies can achieve operational cost efficiency. The application of this concept will lead to an increase in the bank's reputation and positive image in the eyes of investors and the public so that it can increase the number of investors and earn profits. The approach used in this study is a quantitative approach, using secondary data derived from 2 reports, namely financial statements and sustainability reports. The population in this study is 57 companies and the total sample was 40 companies. The data testing method uses classical assumption test, T test and F test. The result of this study based on T test that green banking has a positive effect on return on assets and operational costs to operating income (BOPO) has a negative effect on return on assets. Based on the F test that green banking and operational costs (BOPO) to operational income influences return on assets.
Peningkatan Kompetensi Akuntansi Peserta Didik Wearnes Malang Melalui Pelatihan Zahir Accounting Yuniar Fitriyani; Justita Dura; Murtianingsih, Murtianingsih; Tin Agustina Karnawati
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 2 (2023): April : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i2.198

Abstract

Wearnes Education Center adalah lembaga pendidikan di Malang yang salah satu jurusannnya adalah Administrasi Perkantoran. Salah satu materi yang wajib diikuti adalah komputer Akuntansi MYOB. Permasalahan terjadi saat perusahaan tempat mereka magang tidak menggunakan aplikasi MYOB, tetapi menggunakan aplikasi lain, misalnya Zahir Accounting, sehingga mereka mengalami kendala tidak dapat menyajikan laporan keuangan sesuai dengan aplikasi yang terbiasa mereka gunakan. Solusi yang ditawarkan oleh tim pengabdian adalah memberikan pelatihan Zahir Accounting bagi peserta didik yang akan magang di perusahaan agar terbiasa menggunakan aplikasi ini. Dengan metode workshop yang disampaikan secara tutorial disertai pendampingan saat evaluasi, program pelatihan ini dikatakan berhasil membantu peserta dalam menyajikan laporan keuangan. Sebanyak 96% mampu melakukan setting data customer dengan kategori baik dan sangat baik, sisanya 4% berkategori cukup. Sedangkan yang berkemampuan dalam mengatur data vendor, input saldo awal, input jurnal transaksi, melakukan tutup buku dan menyajikan laporan keuangan sebanyak 92%, sisanya 8% lainnya berkategori cukup.
Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Bahan Berbahaya Beracun (B3) Pada PT Master Mat Ismaya Khoirun Nisa; Dura, Justita
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i2.794

Abstract

 This research aims to determine the application of environmental accounting to the management of toxic hazardous waste (B3) at PT Master Mat. Starting from waste processing activities and the impact of implementing environmental accounting. This research uses a descriptive method by collecting data sources through observation and interviews. The research results show that waste management activities have been carried out appropriately. The financial report regarding waste processing at PT Master Mat does not yet present a separate environmental cost report in the Financial Report. Future research is expected to be able to develop populations and other independent variables to obtain more accurate and comprehensive results.      
PENGARUH PELATIHAN AKUNTANSI, DAN LAMA USAHA TERHADAP PERENCANAAN DAN PENGGUNA INFORMASI AKUNTANSI PADA UMKM KECAMATAN LOWOKWARU KOTA MALANG Ayu Krisnawati; Linda Wahyu Widiastuti; Justita Dura; Mochamad Renaldi
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1746

Abstract

To determine the effect of accounting training, and length of business on the planning and use of accounting information in MSMEs in Lowokwaru sub-district, Malang City. The sampling technique was by distributing questionnaires, with a total sample of 97 respondents. The research method used is quantitative. with the help of the SPSS 25 application. The results showed that accounting training and length of business had an influence on the planning and use of accounting information in Lowokwaru District, Malang City. Future research is expected to use a broader and more comprehensive research sample.
IMPLEMENTASI PENCATATAN KEUANGAN PADA USAHA KECIL DAN MENENGAH: Studi pada Sentra Industri Kripik Tempe Sanan di Kota Malang Andarsari, Pipit Rosita; Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.16

Abstract

This study aims to determine the application of financial records on small and medium business units (SMEs) because the SME sector is currently the sector that became the government's flagship. The analytical technique used qualitative descriptive analysis, using intepretive paradigm. Data collected through observation and in-depth interviews to informants to see the practice of applying financial records has been presented properly and correctly and refers to the theory of accounting systems associated with general-purpose financial records. There are two forms of accounting practice in SME Sanan - Malang, which is accounting only practiced in the mind / memory and made some accounting records to the preparation of financial statements balance and L / R. The benefits of these two forms of accounting are limited to the control of some business activities. In this case, SMEs still do not have the ability to present complete and appropriate financial information.
Co-Authors Abd Hadi Abdul Haris Adriani Kalalembang Agus Purnomo Sidi Agus Rahman Agus Rahman Alamsyah Agus Rahman Alamsyah Agus Rahman Alamsyah Agustina, Tin Amndana Widiyaningtias Anggraini Hesti Novita ANIEK MURNIATI Aniek Murniati Aniek Murniati, Aniek Anjaningrum, Widiya Dewi Anjas Wulandari Aqromi , Nur Lailatul Arianingtias, Desti Dwirahayu Ariyanto, Andi Ashari, Anggi Ayu Krisnawati Ayu Krisnawati Ayu Krisnawati Azreen Azriana Binti Azham, Nur Bukhori, Moh Bukhori, Moh. BUKHORI, MOHAMMAD Bukhori, Muhammad Chaterina Sherly Meliana Danar Kurniawan, Karolus Deva, Mutiara Dimas Wahyul Muslimin Dini Citra Lestari Dwi Lusiani Dwi Retno Anggraini Dyah Puspita Maharani Eggita Wahyu Amalia Eko Saputra Evi Anggraini Fadilla Cahyaningtyas Farokah, Lia Festu Unggun Lestari Firyal Haniyah Shifa Florencia, Florencia Hadi, Abd Hamdani, Muhammad Riko Hanif , Rifki Hanif, Rifki Hari Kurniawan, Hironimus Hironimus Hari Kurniawan Ibrahim, Yusup Islamiyah, Mufidatul` Ismaya Khoirun Nisa Jaenal Arifin Jelli, Roiyana Julita, Era Kala'lembang, Adriani Kribiyantara, Yohanes Kurnia Kusuma Putri Kurniawan, Hironimus Hari Kurniawan, Karolus Danar Lailatu Aqromi , Nur Layli Dwi Rohmatunnisa Lestari, Eny Endang Lia Novitasari lie, Metta Linda Wahyu Widiastuti Lussia Mariesti Andriany M Dicky Prayoga M Nuryatno Maharani, Dyah Puspita Mariesti Andriany, Lussia Marinda, Erli Desita Mochamad Renaldi Moh. Halim Mohammad Bukhori Mohammad Rofiq Mufidatul Islamiyah, Mufidatul Muhammad Riko mulyaningtyas, mulyaningtyas Murtianingsih Murtianingsih Murtianingsih, Murtianingsih Nabilah, Tsinta Alfi Nuriyah Natalia, Herlinda Putri Nur Azizah Nur Lailatul Aqromi Nurcahyo, Wiwit Nurfamila, Nurfamila Nurul Afiyah, Siti Nuryatno, M Octaviola Rosanti, Nabila Pipit Rosita Andarsari Pipit Rosita Andarsari, Pipit Rosita Puji Subekti Puspa Dewi, Mariana Putri, Melinia Ambarwati Rendra Fatrisna Maha Rifki Rina Dewi Indahsari Riyanto Setiawan Suharsono Riyanto Suharsono Rofiq, Mohammad Samsul Arifin Sanjani, Abdul Sari, Diah Novita Sari, Triyanti Novita Setyorini Setyorini Sidqi Bachtiar Adi Sunarana Sinulingga, Natalis Siti Nurul Afiyah Siti Nurul Afiyah Slamet Budiono Suastika Yulia Riska Sunu Jatmika, Sunu Supaidatul Jannah Susanti, Indra Widhi Syaiful Bahri Syamsuddin, Iwan Theresia Pradiani Tin Agustina Karnawati Tin Agustina Karnawati tri wahyuni Tri Wahyuni Triyanti Novita Sari Wa Ode Irma Sari Wahyuni, Yayuk Sri Wansu, Evinda Elen Wardana, Ditya Wiwit Nurcahyo Yogatama, Ahmad Nizar Yohanna Indah Setyaningsih, Yohanna Indah Yuda Wirdana Yuniar Fitriyani Yunus Handoko