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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Dinamika Pendidikan Akuisisi : Jurnal Akuntansi Economic Education Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Business and Behavioural Entrepreneurship JOURNAL OF APPLIED ACCOUNTING AND TAXATION Indonesian Journal of Advocacy and Legal Services Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Devotion and Empowerment (IJDE) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Indonesian Journal of Advocacy and Legal Services "Indonesian Journal of Devotion and Empowerment (IJDE) "
Maylia Pramono Sari
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinants of Sustainability Report With Company Size as Moderation Sari, Maylia Pramono; Prabowo, Gregorius Permana Wahyu Pudji; Ardina, Ayu Martaning Yogi; Raharja, Surya -
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.8954

Abstract

Sustainability reports are important because they relate to the economic, environmental and social impacts caused by a company's activities. This study aims to prove the effect of leverage, liquidity, institutional ownership, managerial ownership on sustainability reports with company size as a moderating variable and profitability as a control variable. This study used purposive sampling, resulting in a sample of 29 Consumer Goods companies listed on the IDX for the 2018-2022 period. The study found that the sustainability reports of Consumer Goods companies are significantly and negatively affected by leverage. Liquidity and managerial ownership do not affect sustainability reporting, and sustainability reporting is positively and significantly affected by institutional ownership. In addition, the relationship between sustainability reports and leverage is supported by the size of the company. However, in consumer goods companies, the relationship between institutional ownership, managerial ownership, and liquidity in sustainability reports is not reinforced by the size of the company.
Analysis of Water Scores in Indonesian University to Accelerate the Achievement of SDGs 6 Valentino Omega Gandi, Valentino Omega Gandi; Sari, Maylia Pramono
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9242

Abstract

One of the 17 sustainability goals is to have access to sufficient sanitation and clean water. If human health is the main objective, clean water and adequate sanitation are crucial. The enhancement of human life and well-being is influenced by human health, particularly in emerging nations like Indonesia. Thus, the first step in achieving this objective may be education via Indonesian campuses, which is one of the most significant foundations in life. This study attempts to examine the impact of Campus Area as Control Variable (Z) and Water Score or Water Use Score as Variable X on the Total Ratio or contribution of Indonesian campuses to clean water and adequate sanitation. 50 Indonesian campuses that are UI Green Metric members served as samples for this quantitative investigation. The findings of this investigation show that the Total Ratio (Y) is positively impacted by both Campus Area (C) and Water Score (X).
Sustainability Analysis At KnK Koffee Resources Agus Wahyudin; Maylia Pramono Sari; Ida Maftukhah
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 1 (2024): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/qx39qb57

Abstract

MSMEs become one of the backbones of the national economy have enormous economic potential. Semarang City has 17,564 MSMEs (95%) and in the last five years, the turnover of MSMEs assisted by the Central Java Provincial Government has increased by Rp. 30.45 trillion. However, that does not mean that MSMEs do not encounter obstacles. This obstacle is exacerbated by the conditions of the Corona Virus Disease 2019 (Covid-19) Pandemic, the majority of business people experiencing a decline in turnover. The MSMEs affected by the pandemic are approximately 1,538 MSMEs, as many as 50% of MSMEs are food processing, and the remaining 50% are mixed MSMEs. It is necessary to assist the Community Service Team of the State University of Semarang (PPM Unnes) with the target audience of MSMEs in the City of Semarang, namely Strengthening Knk Koffee Resources Partners. This home-based coffee processing industry is a café stockist from 60 coffee shops (75% supplier) in Semarang, with an average turnover of 100 million per month. This activity is in line with the Regional Medium-Term Development Plan (RPJMD) of Semarang City for 2016-2021. The community/locality development (CD/LD) model used includes community services, empowering, and relations, with the stages of collecting facts, problem formulation, program planning, action and communication, and evaluation. This activity is expected to improve the quality of partners/MSMEs by increasing the competitiveness, production, turnover and welfare of partners. Government support, research institutions and banks with motivating forces, credit, upkeep gear, and quality standard help will increment efficiency and quality whereas expanding smallholder coffee costs.
SOSIALIASASI TERKAIT INKUBATOR BISNIS BAGI ULTRA MIKRO (UMi) DI KABUPATEN SEMARANG Maylia Pramono Sari; Laila Llistiana Ulya; Fitrarena Widhi Rizkyana; Henny Murtini; Nanik Sri Utaminingsih; Dhela Septian Anggareta
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23026

Abstract

Kebangkrutan Ultra Mikro (UMi) sering terjadi dan menandakan kelemahan dalam pengelolaan usaha para pelaku UMi sehingga harus memperhatikan faktor-faktor yang diperlukan untuk dapat bertahan dalam usahanya. Hal serupa juga sering terjadi di Kabupaten Semarang. Persoalan UMi yang kurang memahami proses bisnis patut menjadi alasan yang sering ditanyakan. Identifikasi ide dan peluang bisnis, manajemen pemasaran, manajemen produksi, pengelolaan keuangan, dan legalitas usaha menjadi kendala UMi. Hal tersebut bisa terjadi karena ketidakmampuan manajemen UMi dalam memahami proses bisnis akibat tidak adanya rencana bisnis. Berdasarkan rincian permasalahan yang dihadapi para pelaku UMi, maka permasalahan yang dihadapi sangat komprehensif. Untuk mengatasi permasalahan tersebut, diperlukan sosialisasi dan bimbingan teknis yang nyata kepada UMi di Kabupaten Semarang.Solusi dari permasalahan tersebut adalah perlunya pengabdian kepada masyarakat melalui sosialisasi dan bimbingan teknis terkait inkubasi usaha. Salah satu pendekatan yang dapat digunakan adalah proses inkubasi bisnis yang meliputi pra inkubasi, inkubasi, dan pasca inkubasi, yang diakhiri dengan penilaian berupa rapor hasil kegiatan inkubasi bisnis. Pendekatan ini dinilai mampu mengatasi permasalahan bisnis di UMi. Pendekatan ini mudah diterapkan dan memberikan penilaian yang menunjukkan UMi naik kelas sehingga memberikan keuntungan besar bagi manajemen UMi.
Unveiling the Link Between Leverage and Firm Performance: A Comparative Analysis of Sharia and Non-Sharia Compliant Firms in the Indonesia Stock Exchange Mahfirah, Titis Fatarina; Suherman, Suherman; Widyastuti, Umi; Mohidin, Rosle; Sari, Maylia Pramono; Heryana, Toni; Wastuti, Wahyu; Dewi, Monica
Journal of Business and Behavioural Entrepreneurship Vol. 9 No. 1 (2025): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.009.1.06

Abstract

This study investigates the influence of leverage on the performance of non-financial sector companies listed on the Indonesia Stock Exchange between 2012 and 2021. The analysis is segmented into three subsets: all companies, Sharia-compliant firms, and non-Sharia-compliant firms. Leverage is gauged through four metrics: debt to total asset ratio (DAR), debt to total equity ratio (DER), short-term debt to total assets (STD), and long-term debt to total assets (LTD). Firm performance is evaluated using return on assets (ROA), return on equity (ROE), and Tobin's Q. The study employs a quantitative approach, utilizing data from publicly listed companies. Leverage and performance are quantified using the specified metrics. Statistical analyses, including regression models, are conducted to examine the relationship between leverage and performance in each of the three subsets. The primary findings indicate a negative and statistically significant correlation between leverage and firm performance, as measured by ROA and ROE, across all company subsets. However, there is a positive and statistically significant impact of leverage on Tobin's Q. A more detailed analysis within the Sharia-compliant subset reveals a negative impact of leverage on all leverage indicators concerning ROA and ROE. In contrast, within the non-Sharia-compliant subset, leverage has a negative and statistically significant influence on ROA and ROE, but a positive and statistically significant effect on Tobin's Q. These empirical findings suggest that leverage has a detrimental and statistically significant association with a firm's accounting performance, as evidenced by ROA and ROE. However, it exerts a positive and statistically significant effect on the firm's market performance, as indicated by Tobin's Q. This underscores the importance of carefully managing leverage, particularly for firms operating within the Indonesian non-financial sector, to strike a balance between accounting and market performance objectives.
Advocacy for Business Protection: The Role of Business Identification Numbers in Safeguarding Business Actors Fibrianti, Nurul; Maharani, Chatila; Sari, Maylia Pramono; Paramita, Niken Diah; Viana, Anisa Okta; Putra, Tegar Islami
Indonesian Journal of Advocacy and Legal Services Vol. 6 No. 2 (2024): Navigating Justice: Empowering Communities with Legal Advocacy and Support
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijals.v6i2.30574

Abstract

The provision of a Business Identification Number (NIB) is an important thing for business actors. One of the benefits of the issuance of NIB for business actors is that the government can provide assistance by means of technical guidance, consultation, and training to increase knowledge of the application of Indonesian national standards and halal product guarantee certification, and so on. However, today, there are still many business actors who do not know how the benefits of NIB for business actors, especially the role of NIB in protecting business actors. This article aims to find out how the role of the Business Identification Number in protecting business actors in Indonesia. This study uses normative juridical research method. The results showed that there are several roles of the Business Identification Number in protecting business actors. Business actors get legal protection in carrying out business operations. In addition, NIB also functions as a legal identity for business actors, which allows them to obtain valid business licenses, commercial licenses, and operations. In addition, NIB makes it easier for businesses to apply for business licenses and fulfill legality requirements. NIB can also increase the competitiveness of business actors by fulfilling the requirements to obtain certification. The issuance of NIB for business actors can be a form of contribution to the development of a better business ecosystem.
Bahasa Inggris Aniah, Anggun; Sari, Maylia Pramono; Anita, Nur
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3209

Abstract

This study investigates the impact of media exposure, firm size, and board size on carbon emission disclosure, with environmental performance as a moderating variable. The population comprised 62 mining companies listed on the Indonesia Stock Exchange, observed over five years from 2018 to 2022. This study uses purposive sampling with a sample of 28 companies, and 74 units of analysis were selected. The data were analyzed using SPSS 26 software, employing the Moderated Regression Analysis (MRA) technique. The results indicate that firm size and board size positively influence carbon emission disclosure, while media exposure does not have a significant effect. Environmental performance strengthens the positive relationship between firm size and carbon emission disclosure but does not moderate the impact of media exposure and board size on carbon emission disclosure.
Co-Authors Agus Wahyudin Ahmad Nurkhin Aniah, Anggun Anita, Nur Ardina, Ayu Martaning Yogi Budiantoro, Risanda Chatila Maharani D. A. Rahmawati Dhela Septian Anggareta Fitrarena Widhi Rizkyana Henny Murtini Heri yanto Heryana, Toni Ida Maftukhah Ida Maftukhah Ilmiyana, Wina Istanti, Fredianaika Jati, Kuat Waluyo Jurica Lucyanda Laila Llistiana Ulya Lucyanda, Jurica Mahfirah, Titis Fatarina Mohidin, Rosle MONICA DEWI Nafiatus Sakinah Nanik Sri Utaminingsih Novi Wijayaningsih Nurul Fibrianti P. T. Pradana Paramita, Niken Diah Paulus Basuki Hadiprajitno Prabowo, Gregorius Permana Wahyu Pudji Putra, Tegar Islami Raharja, Surya - Richatul Jannah Risanda Alirastra Budiantoro Subowo Subowo Suherman, Suherman Sukirman - Sukirman Sukirman Surya Raharja Surya Raharja Trisni Suryarini Umi Widyastuti Valentino Omega Gandi, Valentino Omega Gandi Viana, Anisa Okta W. N. Halimah Wastuti, Wahyu