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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi AKUNESA AKRUAL: Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Equity Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika Abimanyu: Journal of Community Engagement Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) International Journal of Community Service (IJCS) Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Equity
Insyirah Putikadea
Universitas Negeri Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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PENENTUAN HARGA POKOK PENJUALAN KAMAR “DELUXE” DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA RESORT G-LAND JOYO’S CAMP TAHUN 2010 PUTIKADEA, INSYIRAH
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

Implemetation of ABC can resulting cost of sales more accurate and minimize distortion of costs. Object of this research is “Deluxe Room” G-Land Joyo’s Camp. This result shows cost of sales “Deluxe Room” on ABC method more less than convensional method that implemented by company, with diferrences Rp 155.715,74. It’s because convensional method charges all costs on product while on ABC method costs are charging on product by activities that consumed.Keywords : Activity Based Costing, ABC, Resort, Cost Driver
Pelatihan Pengelolaan Keuangan Keluarga Di Masa Pandemi pada Karyawan Tidak Tetap di Fakultas Ekonomi Unesa Susi Handayani; Hariyati Hariyati; Eni Wuryani; Mariana Mariana; Insyirah Putikadea
Abimanyu : Jornal of Community Engagement Vol 1 No 3 (2020): Special Issue Covid-19
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.405 KB) | DOI: 10.26740/abi.v1i3.10778

Abstract

The Covid-19 pandemic has impacted to almost all levels of society, including non-permanent staff named Tenaga Kependidikan Tidak Tetap (TKTT) and cleaning staff at Faculty of Economics Unesa. As an effort to help the economic conditions of non-permanent staffs family at Faculty of Economics Unesa, it is necessary to have community service activities that can reduce their burden and provide knowledge about financial management on family during this pandemic. The activities are about distributing daily needs stuffs and financial management training during the Covid-19 pandemic. Knowledge and understanding of financial management are very important as the key to solve financial problems during this pandemic. The aim of this activity is expected the non-permanent staff at Faculty of Economics can make their financial well plan and well manage to improve their welfare on future and happiness of their families. Financial management training has been held offline by adhering to World Health Organisation (WHO)s health protocols during the Covid-19 pandemic. The results of the activity show that the participants are excited because they get new knowledge on how to manage their financial and being able to distinguish between needs and wants on their lifestyle.
Management accounting information system and intellectual capital: a way to increase SME’s business performance Hariyati Hariyati; Dian Anita Nuswantara; Rendra Arief Hidayat; Insyirah Putikadea
Jurnal Siasat Bisnis VOL 27, NO 1 (2023)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol27.iss1.art5

Abstract

Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance.
LITERASI KEUANGAN MELALUI EDUKASI INVESTASI PADA PEKERJA MIGRAN INDONESIA Putikadea, Insyirah; Kusumaningsih, Ambar; Handayani, Susi; Mariana, Mariana
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 5 No. 1 (2024): Vol. 5 No. 1 April 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i1.5044

Abstract

Pekerja Migran Indonesia menyumbang remitansi yang cukup besar dan memberikan kontribusi pada perekenomian Indonesia. Namun pekerja migran belum dapat mengelola keuangan dengan baik. Tujuan kegiatan PKM adalah untuk memberikan bekal ilmu tentang literasi keuangan agar para Pekerja Migran Indonesia tidak mudah tertipu dan terjebak dengan investasi tidak aman (investasi bodong) dari para pencari keuntungan yang tidak bertanggung jawab. Metode pelaksanaan kegiatan adalah dengan mengadakan pelatihan literasi keuangan melalui edukasi investasi, yang meliputi kegiatan paparan materi, diskusi, dan monitoring hasil kegiatan. Dengan diadakannya pelaksanaan PKM terkait literasi keuangan melalui edukasi investasi bagi PMI di Kuala Lumpur, Malaysia, maka WNI yang bekerja di luar negeri tersebut dapat memahami dan mulai melakukan pengelolaan keuangan pribadi dan/atau rumah tangga dengan teratur serta tidak segan untuk berinvestasi pada instrumen investasi yang aman sehingga dapat berdaya secara ekonomi dimanapun berada.
Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

Abstract

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research.   Keywords: Leximancer, ESG, ESG themes, ESG concepts.
PENGARUH KOMITE AUDIT INTERNAL PADA LAPORAN BERKELANJUTAN (ESG) DI PERUSAHAAN YANG TERDAFTAR PADA BEI Feyza Putri , Alivia Riski; Putikadea, Insyirah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.782

Abstract

This study aims to analyze the influence of the internal audit committee on the disclosure of Environmental, Social, and Governance (ESG) sustainability reports in companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The independent variables studied include the independence of the audit committee, the number of audit committee meetings, and the size of the audit committee, while ESG disclosure as the dependent variable is measured based on sustainability indicators in accordance with the Global Reporting Initiative (GRI) standards. The research method used is a quantitative method using a sample of 25 companies in the Leader Index. Data analysis was carried out using multiple linear regression techniques to measure the influence of these variables on ESG Disclosure. The results of the study show that the three independent variables, namely the independence of the audit committee, the number of audit committee meetings, and the size of the audit committee, have a positive and significant effect on ESG disclosure. For investors, these results can be a consideration in evaluating corporate governance related to sustainability before making investment decisions. Meanwhile, policy makers can use these findings to formulate regulations that encourage better ESG governance, thereby supporting long-term sustainability in the business sector.
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI Ulinuha, Nur Ilma; Putikadea, Insyirah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.798

Abstract

This study aims to analyze the influence of audit committee characteristics and external auditor quality on financial statement quality using multiple linear regression method in IDX listed companies in the financial sub-sector 2020-2022. The research sample consisted of 204 observations selected using Purposive Sampling software Eviews 12. The results of the study show that the variables of audit committee competence, the number of audit committee meetings, and the tenure of the audit committee have a positive and significant influence on the quality of financial reports. Meanwhile, the variables of the independent audit committee, the gender of the audit committee, and the quality of external auditors did not have a significant effect on the quality of financial statements
THE EFFECT OF TOTAL QUALITY MANAGEMENT (TQM) AND WORK-LIFE BALANCE ON EMPLOYEE PERFORMANCE (Study at Wood Processing Company in Lumajang Regency) Fatimah, Iftah Nahdyatul; Putikadea, Insyirah
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.829

Abstract

This study analyzes the effect of total quality management (TQM) and work-life balance on employee performance. The methodology used is a questionnaire with 101 employee respondents working in a wood company in Lumajang Regency. The data was processed using multiple linear regression analysis to test the relationship between the research variables. The study's results indicate a positive effect of total quality management and work-life balance on employee performance.
Climate-Related Disclosure and Financial Performance: Which One is Affected by CEO Narcissism? Putikadea, Insyirah; Kusumaningsih, Ambar
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8848

Abstract

The financial sector has an essential role in the economy and acts as a catalyst in the transition toward economic sustainability. Consequently, the Financial Services Authority (OJK) periodically requires the banking sector to consistently report its financial performance through Financial Reports and its non-financial performance in Sustainability Reports. In this context, the CEO plays a pivotal role in strategic decision-making related to corporate performance, including financial reporting and sustainability disclosure. CEO narcissism is considered an individual psychological characteristic that significantly impacts organizational functions and corporate strategic decisions. This study investigates the impact of CEO narcissism on Climate-Related Disclosure and Financial Performance. Using a sample of 144 observations of banking and financing companies on the Indonesia Stock Exchange (IDX) for 2016–2022. This study uses the Fixed Effect Model as regression estimation model. The results show that CEO narcissism positively affects Climate-Related Disclosure whereas CEO narcissism has no effect on Financial Performance. The upper echelons theory states that CEO psychological characteristics impact organisational functions. This theory supports the relationship between CEO Narcissism and Climate-Related Disclosure that narcissistic CEOs tend to get a good reputation in the public as a leader who is responsive to environmental issues so they encourage the company to provide information related to GHG as a form of corporate responsibility, while in the financial performance, narcissistic CEO decisions are like double-edged sword that might lead either performance increasing or decreasig so the role of Corporate Governance is needed to control CEO decisions which bring beneficial to the company.
Pelatihan Strategi Pengelolaan Pasar Desa Menuju Desa Mandiri di Kabupaten Bojonegoro Mariana, Mariana; Handayani, Susi; Hariyati, Hariyati; Wuryani, Eni; Putikadea, Insyirah; Kusumaningsih, Ambar
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 3 No. 2 (2022): Vol. 3 No. 2 Oktober 2022
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v3i2.3881

Abstract

Pasar desa merupakan salah satu fasilitas umum yang keberadaannya sangat penting dan dibutuhkan oleh masyarakat, namun masih terdapat kendala pengelolaannya.  Proses pengelolaan pasar desa perlu dilakukan secara menyeluruh yaitu meliputi aspek SDM, operasional (termasuk keuangan), pemasaran, dan strategis. Pihak pengelola pasar desa ditentukan oleh pemerintah desa dan idealnya memiliki bentuk resmi sebagai Badan Usaha Milik Desa (Bumdes). Sebagai upaya peningkatan kualitas pengelolaan pasar desa,   dilakukan kegiatan PKM dengan hasil terlaksananya pelatihan, modul, video kegiatan, serta artikel di media massa.
Co-Authors Bayu Rama Laksono Cantika Sari Siregar Dian Anita Nuswantara Eni Wuryani Eni Wuryani Fatimah, Iftah Nahdyatul Feyza Putri , Alivia Riski Hariyati Hariyati Hariyati Hariyati Hariyati Hariyati Hery Widijanto Ika Permatasari Kusumaningsih, Ambar Mariana Mariana Mariana Nona, Marietha Anggryani Dua Permatasari, Intan Kurnia Rendra Arief Hidayat Susi Handayani Susi Handayani Ulinuha, Nur Ilma Yuvita Aprilia Hariyanti