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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Wacana, Jurnal Sosial dan Humaniora WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia JER Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development STEM Education International
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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PEMANFAATAN DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN MELALUI PROGRAM WIRAUSAHA MERDEKA UNIVERSITAS MUHAMMADIYAH SURAKARTA 2023 Pramita Devi Mutia Syarifah; Shinta Permata Sari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.12477

Abstract

Entrepreneurship has an important role in the economic growth of a country. Universitas Muhammadiyah Surakarta’ Independent Entrepreneurship Program is one of the programs organized by the government with the hope of being able to help the growth of Micro, Small and Medium Enterprises in Indonesia, especially the Natureline business. Natureline has problems related to instability in product sales. This Independent Entrepreneurship Program activity aims to find out the stages of effective use of digital marketing in purchasing decisions. The method developed in this activity is through the preparation stage, implementation stage and evaluation stage. The preparation stage is the interview activity and determining the target market, the implementation stage is the digital platform identification stage, and the evaluation stage is the digital platform development and promotion stage. The results of this activity are the development of digital platforms in the form of social media and marketplaces as well as the development of Natureline business promotions. Through the Independent Entrepreneurship Program, it turns out that it can provide solutions to partner problems which are expected to contribute to sales of Natureline products and improve purchasing decisions for customers and potential customers who buy Natureline products.
MENINGKATKAN TRANSPARANSI: MENGURAI FAKTOR-FAKTOR RISIKO JANGKA PENDEK DALAM VOLUNTARY DISCLOSURE Shafira Nurrahmawati; Shinta Permata Sari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12480

Abstract

Voluntary disclosure is an important topic in Indonesia because of the high level of urgency in increasing transparency. This disclosure is needed to consider future risks that could affect company performance, especially short-term risks. Companies need to take short-term risks in order to deal with uncertainty and persist longer. This research aims to determine the influence of Litigation Risk, Liquidity, and Firm Performance regarding Voluntary Disclosure. This research is a type of quantitative research with using secondary data, namely Annual Reports from property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The total sample is 18 property and real estate companies during the 2019-2022 period. The regression data analysis method used to test hypothesis. The results of this research show that litigation risk and liquidity have an influence on voluntary disclosure, and firm performance has no influence on voluntary disclosure.
PREDIKSI KESULITAN KEUANGAN DITINJAU DARI KONEKSI POLITIK DAN KEBERAGAMAN DEWAN Ratih Dwi Siswani; Shinta Permata Sari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12564

Abstract

Every company strives to maintain its business continuity and avoid bankruptcy. Financial distress are the initial condition of a company experiencing bankruptcy. That condition initiate every company to see factors that can cause financial distress. This research is a type of quantitative research using secondary data, namely the annual report of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The total sample is 57 Consumer Non-Cyclical companies during the period 2020-2022. The regression data analysis methods are used to test hypotheses. The results of this study show that the political connections, board gender diversity, and board national diversity of the council effect the financial distress. However, the board educational diversity and board tenure diversity have no effect on financial distress. Keywords : financial distress, political connections, board educational diversity, board gender diversity, board national diversity, board tenure diversity
MEMPERSIAPKAN RISIKO JANGKA PANJANG UNTUK MENINGKATKAN KUALITAS KINERJA KEUANGAN PADA PERIODE SELANJUTNYA Novita Arianto; Shinta Permata Sari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12568

Abstract

Investments in property and real estate often fail due to immature investment analysis, especially analysis of various long-term risks that may occur, one of which is caused by errors in choosing the type of funding. This condition is definitely essential to be cognizant of in order to minimize potential risks through appropriate risk management and choose the most sensible investment option. The aim of this research is to determine the influence of solvency risk, credit risk and market risk on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research is a type of quantitative research using secondary data. The sampling technique used purposive sampling technique and obtained 69 observation samples. The data analysis method used is multiple linear regression analysis. The research results show solvency risk and market risk have influence on financial performance, while credit risk has insignificant influence on financial performance. Keywords : financial performance, solvency risk, credit risk, market risk
Pengaruh Persistensi Laba, Profit Potensial, Struktur Modal, dan Kesempatan Bertumbuh Terhadap Kualitas Laba Lubis, Annisa Fitri; Sari, Shinta Permata
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2810

Abstract

Earnings quality is the precision of earnings information reflecting the company's actual performance and its reliability in predicting future performance as presented in financial statements. This study aims to analyze the impact of earnings persistence, potential profit, capital structure, and growth opportunities on earnings quality in industrial sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling technique used is purposive sampling, resulting in 107 firm-years that met the criteria as observation units. The data were analyzed using multiple linear regression analysis. The study's findings provide empirical evidence that potential profit and growth opportunities significantly influence earnings quality. However, earnings persistence and capital structure do not affect earnings quality.
Enhancing Enhancing The Eighth Grade Students Reading Compehension Achievement By Using Question-Answer Relationship (QAR) Strategy Sari, Shinta Permata; Rofiq, Annur; Suharjito, Bambang
EFL Education Journal Vol. 9 No. 2 (2022): Vol. 9. No. 2 JULY 2022
Publisher : English Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/eej.v9i2.31041

Abstract

This research was aimed at improving the eighth-grade students’ reading achievement and their participation during teaching-learning process using the Question-Answer Relationship (QAR) Strategy. This research applied Classroom Action Research (CAR) design with grade eight students of secondary school at junior high school as the research participants. The data were analyzed using descriptive statistics to know the improvement of the students’ reading comprehension achievement and the students’ participation after being taught reading using QAR strategy. This research was conducted in 1 cycle consisted of five meetings. The result of this research showed that the use of QAR Strategy could improve the students’ reading comprehension achievement and the students’ participation during the teaching and learning of reading.
Pengukuran Rasio Keuangan untuk Menilai Abnormal Return Saham Pada Perusahaan yang Melakukan Penawaran Umum Perdana Syafaqoh, Rizki Zahroh; Sari, Shinta Permata
ASSET: Jurnal Manajemen dan Bisnis Vol 7, No 1 (2024): Juni
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v7i1.9445

Abstract

Abnormal return saham merupakan selisih antara return sesungguhnya dikurangi return ekspektasian. Return realisasi adalah return yang telah terjadi, sedangkan return ekspektasian adalah return yang diharapkan oleh investor. Penelitian ini bertujuan untuk menganalisis pengaruh cash  ratio, debt to equity ratio, total asset turnover dan return on equity terhadap abnormal return saham pada perusahaan yang melakukan penawaran umum perdana (IPO) di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling dan sebanyak 118 perusahaan telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah regresi liniear berganda. Hasil penelitian memberikan bukti empiris bahwa debt to equity ratio dan return on equity berpengaruh terhadap abnormal return saham, sedangkan cash ratio dan total asset turnover tidak berpengaruh terhadap abnormal return saham. 
BELANJA MODAL KABUPATEN/KOTA DI PROVINSI LAMPUNG: AMATAN TERHADAP PENDAPATAN DAERAH DAN DANA PERIMBANGAN Wardhana, Sania Adelina; Sari, Shinta Permata
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.889

Abstract

Lampung is a province in Indonesia with the highest percentage of regional budget realization for the 2022 fiscal year. However, the Lampung Provincial Budget's allocation for capital expenditure remains inadequate when compared to the realization of operational expenditure. When regional expenditure is viewed in terms of benefits, allocating the budget to the capital sector is very beneficial and productive for growth and service provision to the community. This study aims to analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Profit Sharing Fund on District/City Capital Expenditure in Lampung Province for 2019-2022. This study determined a sample of 15 administrative regions in Lampung Province covering 13 districts and 2 cities using a quantitative approach. The data used is secondary data in the form of time series data for the 2019-2022 fiscal year period sourced from the website of the Central Statistics Agency of Lampung Province and the Directorate General of Financial Balance of the Ministry of Finance of the Republic of Indonesia in the form of a Report on the Realization of the District/City Budget of Lampung Province. Multiple Linear Regression Analysis is used to test hypotheses in data analysis techniques that prove Local Original Revenue and Special Allocation Fund have an effect on Capital Expenditure. Meanwhile, the General Allocation Fund and Profit Sharing Fund have no effect on capital expenditure.
PENTINGNYA EKSPOSUR PERUSAHAAN SEKTOR ENERGI UNTUK MENEMPUH PENGUNGKAPAN EMISI KARBON Khotimah, Siti; Sari, Shinta Permata
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.890

Abstract

Carbon emission disclosure is one of the important components in the disclosure made by a company. Its disclosure is required to assess the company's responsibility to the environment that will increase the value and reputation of the company. This study aims to examine the effect of media exposure, ISO 14001 certification, environmental performance, and auditor credibility on carbon emission disclosure. The population in this study are companies listed on the Indonesia Stock Exchange in 2018-2022. The sample in this study are energy sector companies listed on the Indonesia Stock Exchange in 2018-2022 which are taken using purposive sampling technique and obtained 19 samples with 95 observations. The type of data used is secondary data. This research uses multiple linear regression analysis methods to analyse the hypothesis. Based on the results of regression analysis with a significance level of 5%, this study concludes that ISO 14001 certification and environmental performance have effect on carbon emission disclosure, while media exposure and auditor credibility have no significant effect on carbon emission disclosure.
PENERAPAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN DI INDONESIA Erlinda Lusiana; Shinta Permata Sari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.8121

Abstract

One of the company's goals is to survive in the long term. For this reason, it is necessary to consider several aspects other than profits, namely the environment and society. Companies carry out economic, social, and environmental activities which are informed to stakeholders through a disclosure, namely a sustainability report to describe better performance per year, especially if the company also implements a good corporate governance mechanism. This research aims to analyze corporate governance's influence on the disclosure of sustainability reports for companies listed on the Asia Sustainability Reporting Rating (ASRRAT) and the Indonesia Stock Exchange (IDX) for 2019-2021. Sustainability reports are measured using the Global Reporting Initiative (GRI) Index. The sample selection used purposive sampling method, with a total sample of 36 companies. Secondary data is used in this study. The data analysis technique uses multiple linear regression. The study's results prove that managerial ownership and the board of directors do not affect sustainability report disclosure. Meanwhile, institutional ownership, audit committee, and board of directors affect sustainability report disclosure.
Co-Authors Adhilla Harumningtyas Adinda Putri Wahyuningtyas Aji, Bagus Prasetyo Alif Akbar Subikhi Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Amir Fatahuddin Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Ariani, Ardan Fitri Arianto, Novita Ariska Widya Puspitasari Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azaria, Callista Donna Azizah, Jihan Nur Bambang Suharjito Banu Witono Bela Feronika Callista Donna Azaria Carissa Fitri Nasywa Cystoma Aurora Wicaksananingtyas Devi, Salma Pretyan Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Eka Nurul Qomaliyah Ellen Monata Wahono Eny Kusumawati Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Farisa Yasa Afifah Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ika Setiyawati Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Istiqomah Adi Luhung Kharisma, Tharisya Putri Khusnul Khotimah Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Maysara, Maysara Melaty, Khoirul Putri Milia, Riska Nadjwa Dana Amalia Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Nikmar’ati Khoiriah Ningsih, Suhesti Novia Nurafni Krisyanti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pradiska, Rieka Ayu Pramita Devi Mutia Syarifah Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Rachmawati, Adelia Briliana Annisa Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Ramadhani, Alia Pramudita Ratih Dwi Siswani Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Ruli Eko Rahayu Sabela Nur Fariskya Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Sari, Yasinta Rusiana Hernita Satria Pinandita Satria Pinandita Septiana Anggraini Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Silpian Jian Linia Wati Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar suhartatik suhartatik Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Yasmin, Samara Zada, Qonita Avena Zulafa Alfina Hilwa