Articles
PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, LIPUTAN MEDIA, DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021
Indri Adinda Asha;
Endang Kartini Panggiarti;
Agustina Prativi Nugraheni
Applied Research in Management and Business Vol. 3 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53416/arimbi.v3i1.156
Tujuan penelitian ini yakni menguji secara empiris pengaruh variabel kinerja lingkungan, ukuran perusahaan, liputan media, dan sensitivitas industri terhadap pengungkapan lingkungan. Populasi dalam penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di BEI berjumlah 225 perusahaan. Sampel penelitian dipilih melalui teknik purposive sampling dan terpilih 44 perusahaan dengan 132 amatan. Teknik analisis data pada penelitian ini menggunakan metode analisis regresi linear berganda dengan alat bantu SPSS. Hasil penelitian menunjukkan bahwa 1) kinerja lingkungan berpengaruh positif terhadap pengungkapan lingkungan, 2) ukuran perusahaan berpengaruh positif terhadap pengungkapan lingkungan, 3) liputan media berpengaruh positif terhadap pengungkapan lingkungan, dan 4) sensitivitas industri berpengaruh positif terhadap pengungkapan lingkungan. Kesimpulan dalam penelitian ini mengindikasikan bahwa perusahaan akan semakin luas dalam melakukan pengungkapan lingkungan apabila memperoleh peringkat PROPER yang semakin tinggi, memiliki ukuran perusahaan yang semakin besar, memiliki tingkat intensitas liputan media yang semakin tinggi, dan memiliki tingkat sensitivitas industri yang semakin tinggi pula.
Pengaruh Nilai Kapitalisasi Saham Syariah, Nilai Ukuran Perusahaan, Dan Inflasi Terhadap Pertumbuhan Ekonomi Pada Tahun 2016-2023
Irmawati, Ayu;
Panggiarti, Endang Kartini;
Retnosari, Retnosari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31959/jm.v13i3.2428
This study aims to empirically examine the effect of Sharia Stock Capitalization Value, Company Size Value, and Inflation on Economic Growth in 2016-2023, a case study on the Indonesian Sharia Stock Index (ISSI). The method used in this research is quantitative method. This study has a population of 202 companies listed in ISSI during 2016-2023. The sampling technique is to use purposive sampling, so that the total sample obtained is 32 companies. Data analysis using multiple linear regression analysis with the help of tools in the form of SPSS 26. The results of this study indicate that the variables of company size and inflation have a significant positive effect on economic growth. Meanwhile, the Islamic stock capitalization value variable has a negative and significant effect on economic growth. The conclusion of this study indicates that economic growth will increase if large companies can more effectively carry out social and economic responsibilities, thereby promoting inclusive and sustainable growth, and controlled inflation below ten percent. Meanwhile, Islamic stocks have a negative impact on economic growth due to the low level of public literacy regarding Islamic stocks. Keywords: Sharia Stocks, Firm Size, Inflation, Economic Growth
Pengaruh Efikasi Diri Dan Motivasi Terhadap Pilihan Karir Sebagai Auditor : (Studi Kasus Perguruan Tinggi Negeri Di Jawa Tengah)
Fadila, Apriliya Ayu;
Nurcahya, Yulida Army;
Panggiarti, Endang Kartini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31959/jm.v13i4.2589
This research aims to determine and empirically test the influence of self-efficacy and motivation on the choice as an auditor at state universities in Central Java. This research uses a causality (cause-and-effect) research design. The research method used in this research is a quantitative method with primary data originating from distributing questionnaires via Google Form. The population in this study were active students of the S1 Accounting study program at State Universities in Central Java. The data source in the questionnaire uses a Likert measurement scale ranging from 1-5. The sampling technique for this research was determined by purposive sampling, namely taking samples by considering that the sample selected could represent the population studied. The sample in this study amounted to 262 samples. The sample criteria used in this research are the number of State Universities that open registration for S1 Accounting study programs in Central Java apart from Teaching, students of the 2020 and 2021 S1 Accounting study programs who have taken auditing 1 and auditing 2 courses. Data analysis techniques using multiple linear regression analysis with the SPSS version 25 analysis tool. The results of this research are that self-efficacy variables and motivation variables have a positive and significant effect on the choice as an auditor at State Universities in Central Java.
PERAN AKUNTANSI MANAJEMEN DAN BIAYA KEPATUHAN PAJAK BAGI KINERJA UMKM
Panggiarti, Endang Kartini;
Sarfiah, Sudati Nur;
Laut, Lorentino Togar
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/ub.jamal.2023.14.3.44
Abstrak – Peran Akuntansi Manajemen dan Biaya Kepatuhan Pajak bagi Kinerja UMKMTujuan Utama – Penelitian ini bertujuan mengetahui bagaimana informasi akuntansi manajemen dan biaya kepatuhan pajak meningkatkan kinerja UMKM.Metode – Penelitian menggunakan metode studi kasus. Informan penelitian ini adalah pelaku dan perwakilan pemerintah terkait UMKM.Temuan Utama – Penelitian ini menemukan pentingnya pelaku UMKM memahami informasi akuntansi manajemen strategik dan biaya kepatuhan pajak untuk perencanaan kinerja masa depan. Keputusan strategik dapat dihasilkan dari perencanaan strategik dan penciptaan nilai, dan perlunya teknik akuntansi manajemen strategik untuk kinerjanya. Oleh karena itu, pemilihan SDM berkualitas dilakukan untuk pengambilan keputusan strategis.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan relevansi teori kontingensi bagi UMKM. Selain itu, penelitian ini merekomendasikan pemberian penyuluhan, pendampingan, dan pelatihan pengambilan keputusan strategik untuk menghadapi permasalahan bisnis bagi UMKM.Kebaruan Penelitian – Studi ini mengkaitkan antara informasi akuntansi manajemen dan biaya kepatuhan pajak yang masih jarang dilakukan dalam konteks UMKM. Abstract - The Role of Management Accounting and Tax Compliance Costs for MSME PerformanceMain Purpose - This study aims to determine how management accounting information and tax compliance costs improve the performance of MSMEs.Method - The research uses a case study method. The informants of this research are actors and government representatives related to MSMEs.Main Findings - This study found the importance of MSME players understanding strategic management accounting information and tax compliance costs for future performance planning. Strategic decisions can result from strategic planning and value creation and the need for strategic management accounting techniques for its performance. Therefore, selecting quality human resources is carried out for strategic decision-making. Theory and Practical Implications - This study demonstrates the relevance of contingency theory for MSMEs. In addition, this study recommends providing counselling, mentoring, and training on strategic decision-making to deal with business problems for MSMEs.Novelty - This study links management accounting information and tax compliance costs, rarely done in MSMEs.
ANALISIS EFISIENSI DAN TRANSFORMASI DIGITAL PADA MERGER PT INDOSAT Tbk (ISAT) DAN PT HUTCHISON TRI INDONESIA
Aprilia Geriyam Cristanti;
Nasywa Aininda Rohmawati;
Devi Ashari;
Endang Kartini Panggiarti
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 1 (2023): November
Publisher : Publikasi Inspirasi Indonesia
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62017/jimea.v1i1.122
Penggabungan Indosat dan Tri diharapkan dapat membuat hal ini akan menciptakan sinergi operasional yang penting bagi perusahaan, memungkinkan investasi yang menguntungkan konsumen dan menciptakan nilai bagi pemegang saham biasa perusahaan, dan juga menciptakan peluang masa depan dalam industri komunikasi nirkabel yang semakin kompetitif. Metode penelitian yang digunakan adalah tinjauan pustaka dan data yang digunakan merupakan data sekunder yang dikumpulkan secara tidak langsung dari media cetak atau elektronik. Dari temuan penelitian ini, terlihat jelas bahwa kombinasi kedua perusahaan dapat memberikan kekuatan dan skala untuk mempercepat transformasi digital Indonesia serta meningktakan kinerja jaringan dan layanan. Saya pelanggan yang baik.memiliki kekuatan lebih dari mereka dan mampu bersaing di bidang telekomunikasi nirkabel. Hal ini akan menjadi lebih ketat di masa depan dan akan menjadi langkah maju. Hal ini baik untuk efisiensi industri telekomunikasi dan percepatan transformasi digital Indonesia.
Peran Government Resources Management System pada Siklus Akuntansi Keuangan Negara (Studi Kasus Balai Pengelolaan Jalan Wilayah Jawa Tengah)
Apriliani, Rifka Dwi;
Panggiarti, Endang Kartini
ADI Bisnis Digital Interdisiplin Jurnal Vol 1 No 2 Desember (2020): ADI Bisnis Digital Interdisiplin (ABDI Jurnal)
Publisher : ADI Publisher
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34306/abdi.v1i2.138
Penelitian ini meneliti penerapan aplikasi sistem Government Resources Management System di Balai Pengelolaan Jalan Wilayah Jawa Tengah. Berawal karena banyaknya kegiatan dan informasi yang harus secara cepat disampaikan, dilakukan pengambilan keputusan secara cepat, dan banyaknya daerah yang sulit terjangkau serta membutuhkan perjalanan lama, maka sistem GRMS ini memberikan kemudahan bagi pegawai instansi pemerintahan dengan memanfaatkan fasilitas internet. Penelitian ini merupakan penelitian kualitatif dan mendapatkan data dari wawancara dengan pelaksana GRMS. Berdasarkan hasil wawancara tersebut, banyak pegawai pemerintahkan yang masih belum familiar terhadap aplikasi sistem GRMS ini dan masih perlu mendapatkan pelatihan aplikasi ini. Program ini berbasis sistem dengan menggunakan aplikasi e-government dan untuk mengimplementasikannya lebih mengutamakan online daripada offline. Aplikasi yang dibutuhkan dalam GRMS diantaranya yaitu e-project, e-budgeting, e-procurement, e-controlling, e-delivery, dan e-performance.
Penerapan PSAK Nomor 65, PSAK Nomor 22, Dan PSAK Nomor 4 Pada Laporan Keuangan Konsolidasi
Nila Ayu Pratiwi;
Refina Pramudya Wardana;
Silvia Maharani;
Endang Kartini Panggiarti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56910/gemilang.v3i3.633
The purpose of preparing these consolidated financial statements is to provide an objective view of the company's financial status and operations. So that interested parties such as investors and auditors understand the condition of subsidiary companies and parent companies. These consolidated financial statements are mandatory when the parent company exercises control over its subsidiary. Methods of data analysis using descriptive qualitative method is a form of descriptive narrative explanation to describe and analyze phenomena, events, social activities, attitudes, beliefs, perceptions, people's thoughts. And for the type of data used in this study using secondary data, namely data taken indirectly. In this study, the secondary data sources were articles, journals on the internet site. The results of this research are that PSAK 22 Revision 2019 regulates consolidated financial statements and provides guidance on presenting consolidated financial statements for parent entities that have subsidiaries, PSAK 65 regulates presentation of consolidated financial statements, and PSAK 4 regulates consolidation.
Increased E-commerce and Fintech Transactions During the Covid-19 Pandemic
Nilasari, Ayunda Putri;
Retnosari, Retnosari;
Panggiarti, Endang Kartini;
Astutik, Erni Puji
Jurnal Analisis Bisnis Ekonomi Vol 20 No 2 (2022)
Publisher : Universitas Muhammadiyah Magelang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v20i2.5963
Activity restrictions to suppress the spread of the Covid-19 virus have made people take advantage of existing technology as well as the emergence of e-commerce and the ease of transactions creating business opportunities that greatly assist people in meeting their needs without having to leave the house and interact with many people. Researchers want to know the influence of the development of fintech, e-commerce, delivery services, lifestyle and banking security on meeting the online needs of the millennial community among students. The research method used is quantitative research with a sample of millennial society from Tidar University and Stekom University students. Various e-commerce applications, social media, fintech and online transportation are the most widely used by respondents 94.2% shoppe, 49.7% whatsapp and grab. Technological sophistication affects lifestyle in meeting needs during the pandemic because more than 75% answered agree and 45% strongly agreed. The lifestyle of today's society by utilizing technology becomes faster, more effective and efficient because more than 75% answered agree and 50% answered strongly agree. Respondents from Tidar University and Stekom University operate e-commerce applications that are available by taking advantage of the ease of transactions, 90% agree. The results of student responses to promos or free shipping coupons made them interested in making online purchases, 80% answered strongly agree. The results of the survey of student respondents regarding the security and ease of payment from banking services to conduct transactions either through e-banking or top up answered 75% agreed.
Analisis Perubahan Kinerja Keuangan Perusahaan yang Melakukan Akuisisi Tahun 2023
Dwi Luthfiyana;
Evaralda Angelica Putri;
Alfira Rizka Muktiamalia;
Endang Kartini Panggiarti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/jeap.v2i4.1665
One of the business strategies used by companies to strengthen their business and reduce competition is through acquisitions. This study was conducted to determine changes in financial performance after the acquisition process, measured using liquidity, activity, solvency, and profitability ratios. The population of this study was companies that made acquisitions in 2022. The sampling technique used purposive sampling, and four companies that conducted acquisitions in 2022 and were listed on the IDX were obtained. The research period was two years before and two years after the acquisition. The hypothesis was tested with a non-parametric test using the Wilcoxon signed rank test. Based on the results of the study, it is known that of the four financial ratios, only the activity ratio had a significant difference before and after the acquisition. Meanwhile, there were no significant differences in the liquidity, solvency, and profitability ratios. This is because the impact of the acquisition process cannot be seen in the short term. It takes integration and a long time to create synergy or change after an acquisition.
Evaluasi Kepatuhan PT BCA Tbk terhadap PSAK 4 dan PSAK 65 dalam Penyajian Laporan Keuangan Konsolidasi
Laras Ayu Wulandari;
Rohmah Dani Andikasari;
Nasywa Salma Najmi;
Zarfina Fitri Aisyah;
Endang Kartini Panggiarti
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61132/apke.v2i4.1747
The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.