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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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Kajian Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Raden Roro Sekar Hayuningrum; 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.v23i2.8120

Abstract

Financial reports must show great integrity to help their users make good decisions. The financial statements have integrity if the information in its contain describe the company's actual financial transactions. Without integrity, financial reporting will create mistrust of the company's management and reduce the company's public image. This study aims to determine the effect of corporate governance mechanisms on the integrity of financial reports. The corporate governance mechanism in this study is proxied by institutional ownership, managerial ownership, independent commissioners, and audit committees. The sample for this research is a food and beverage industry classification company listed on the Indonesia Stock Exchange in 2019–2021, which is determined using a purposive sampling method. The data analysis method used in this study is multiple linear regression. The results of the study show that institutional ownership, independent commissioners, and audit committees have an effect on the integrity of financial statements. Meanwhile, managerial ownership has no effect on the integrity of financial reports.
PENGINDRAAN KAPITAL INTENSITAS, ARUS KAS, DAN TINGKAT AKTIVITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN Diva Tirta Nirwana Rahmadetta; Shinta Permata Sari; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.13302

Abstract

Financial difficulties are an early symptom before bankruptcy occurs. Almost all companies in Indonesia avoid this condition by anticipating this symptom within and outside the company. This research aims to determine the effect of capital intensity, cash flow, and activity on financial distress in non-cyclical consumer sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely the company’s audited financial statement that present in the annual report. The sampling technique used is a purposive sampling technique with a sample size of 119 data during 2020-2022 period. The data analysis used in this research is multiple linier regression analysis. The research result show that cash flow and activity influence financial distress. Meanwhile, capital intensity has no effect on financial distress.
Purchase Intention Model of Generation Z to Enhance Awareness of Green Products Consumptions Sari, Shinta Permata; Witono, Banu; Fatwasari Soeratno Putri; Gehad Mohammed Sultan Saif
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6206

Abstract

The increased world population makes the carrying capacity of nature even heavier and leads to various environmental problems. Consumption of green products is one of the solutions to overcome environmental problems. Based on previous research, people still perceive green products as having lower quality with higher prices than conventional products, so it becomes a barrier for companies or industries to identify how to develop marketing strategies for green products. This study aims to determine how consumers, especially Generation Z in Indonesia, construct green purchase intention by examining the impact of consumption value, the mediating effect of utility, and the moderating effect of price-related judgment (materialism and value consciousness). There are 266 Indonesian Generation Z used as respondents in this study. This study is analyzed by using Smart PLS 4.0 application. The results show that functional value, social value, and experiential value positively and significantly affect acquisition utility and transaction utility, acquisition utility positively and significantly affect transaction utility, acquisition utility and transaction utility positively and significantly affect green purchase intention, materialism orientation does not moderate functional value and experiential value on transaction utility, value consciousness moderates social value on transaction utility, and value consciousness does not moderate functional value and experiential value on transaction utility.
Pengukuran Tingkat Penerimaan Pengguna Mobile Banking menggunakan Unified Theory of Acceptance and Use of Technology (UTAUT) Madjid, Aulia Nuur; Sari, Shinta Permata
Journal of Management and Bussines (JOMB) Vol 6 No 6 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i6.13661

Abstract

This study aims to determine and analyze the influence of performance expectations, effort expectations, and social influences on behavioral intentions to use mobile banking, as well as to determine and analyze the influence of facilitating conditions and behavioral intentions on mobile banking behavior. This study uses a quantitative research method with primary data collection. The data collection technique uses a questionnaire. The research data were analyzed using Partial Least Square (PLS) and then processed using SmartPLS 4.0 software. The results of this study indicate that behavioral intentions to use mobile banking are influenced by performance expectations, effort expectations, and social influences, while mobile banking behavior is influenced by facilitating conditions and behavioral intentions. Furthermore, behavioral intentions can mediate the relationship between performance expectations, effort expectations, and social influences on usage behavior. In conclusion, this study is expected to be used by financial technology service providers to develop more effective strategies so that they can help provide features and services that suit user needs. Keywords: Mobile Banking, Behavioral Intentions, Usage Behavior, UTAUT
Determinan Penggunaan E-Wallet dengan Pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT) Safitri, Fibriani Ayu; Sari, Shinta Permata
Journal of Management and Bussines (JOMB) Vol 6 No 6 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i6.13663

Abstract

This study aims to examine the influence of performance expectancy, effort expectancy, and social influence on behavioral intention, as well as the influence of facilitating conditions and behavioral intention on use behavior of e-wallet. The research method used is a quantitative approach with the use of a questionnaire distributed to 275 respondents to obtain more accurate data analysis results. Data analysis is conducted using Smart-PLS (Partial Least Squares) through testing the outer model, inner model, and hypothesis testing. The results show that performance expectancy, effort expectancy, and social influence have an effect on behavioral intention, as well as facilitating conditions and behavioral intention affecting use behavior. In conclusion, based on the existing determinant variables, all of them have an influence on the intention and use of e-wallets as digital payment technology. Keywords: Keywords: Behavioral Intention, Digital Payment, E-Wallet, Use Behavior, UTAUT
TANGGUNG JAWAB SOSIAL PERUSAHAAN: TELAAH FINANSIAL PADA SEKTOR BASIC MATERIALS Margono, Tiara Pramudya Wardani; Sari, Shinta Permata
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.7053

Abstract

Abstract The implementation of corporate social responsibility is absolutely necessary for companies engaged in the basic materials sector. By reporting corporate social responsibility, the company's image will be increasingly directed towards a better direction. The purpose of this study is to test and analyze the effect of leverage, company size and profitability on the disclosure of corporate social responsibility. The data used in this study are secondary data in the form of annual reports or sustainability reports of basic materials sector companies for the period 2021-2023 obtained from the Indonesia Stock Exchange website or the official pages of basic materials sector companies. This research was conducted in the form of quantitative research using purposive sampling techniques. Of the 102 companies, 37 companies were selected based on predetermined criteria. The results of the analysis show that leverage and company size affect the disclosure of corporate social responsibility, while profitability does not affect the disclosure of corporate social responsibility. Keywords: corporate social responsibility, leverage, company size, profitability. Abstrak Implementasi tanggungjawab sosial perusahaan mutlak diperlukan pada perusahaan yang bergerak di sektor bahan dasar (basic materials). Dengan melakukan pelaporan tanggungjawab sosial perusahaan, citra perusahaan akan semakin terarah ke arah yang lebih baik. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh ungkitan, ukuran perusahaan dan kemampulabaan terhadap pengungkapan tanggungjawab sosial perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan atau laporan keberlanjutan perusahaan sektor bahan dasar (basic materials) periode 2021-2023 yang diperoleh dari situs Bursa Efek Indonesia atau laman resmi perusahaan sektor bahan dasar (basic materials). Penelitian ini dilakukan dalam bentuk penelitian kuantitatif dengan menggunakan teknik purposive sampling. Dari 102 perusahaan, terpilih 37 perusahaan berdasarkan kriteria yang telah ditentukan. Hasil analisis menunjukkan bahwa ungkitan dan ukuran perusahaan berpengaruh terhadap pengungkapan tanggungjawab sosial perusahaan, sedangkan kemampulabaan tidak berpengaruh terhadap pengungkapan tanggungjawab sosial perusahaan. Kata Kunci: tanggungjawab sosial perusahaan, ungkitan, ukuran perusahaan, kemampulabaan.
Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo Melaty, Khoirul Putri; Sari, Shinta Permata
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.123-130

Abstract

The Remainder Village Budget Calculations (SiLPA Desa) is due to the difference between realized budget revenues and expenditures during one budget period. SiLPA DesA describes village financial management  and  the  performance  of  the  Village Governance. This study aims to examine the effect of village original income, village funds, village fund allocations, and the portion of the tax and retribution proceeds on the excess of the village budget calculation. This research uses quantitative research methods. The population in this study  are  150  villages  in  Kabupaten  Sukoharjo.  Based  on the predetermined criteria, a sample of 118 villages are obtained using purposive sampling. The test results use multiple regression analysis   show   that  only  village  original  income  has effect  on the SiLPA Desa, meanwhile village fund, village fund allocation, share of tax and retribution proceeds have no effect on SiLPA Desa.
Strategi Manajemen Perubahan Untuk Meningkatkan Minat Pelanggan Dengan Memanfaatkan Teknologi Di Café Greete Lubeg Sari, Shinta Permata; Dasril, Dasril; Florella, Maria; Rafine, Zhilan Syabrilla Permata; Putra, Ramdhani Bayu
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v3i2.2270

Abstract

This Community Service aims to find out the Change Management Strategy to Increase Customer Interest by Utilizing Technology at Café Greete Lubeg. Technology plays a crucial role in facing these challenges. The use of technology can not only improve operational efficiency, but also provide a better experience for customers. From online ordering systems, loyalty apps, to social media for promotions, the use of technology can create closer interactions between cafes and customers. Change management at Greete Café aims to ensure businesses are able to adapt to evolving market dynamics, technology, and customer needs.
MEMPREDIKSI NILAI PERUSAHAAN: APAKAH COMPANY GROWTH, TINGKAT PERTUMBUHAN LABA, DAN GOOD CORPORATE GOVERNANCE PENTING? Widyaningsih, Sri; Sari, Shinta Permata
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8462

Abstract

Prediction of firm value is done to evaluate the effectiveness of the company's strategy and prospects in maintaining its products or services, so as to attract investor interest. This study seeks to analyze the impact of company expansion, profit growth rate, and corporate governance on firm value. The subjects of this study are listed companies in the IDX-IC Energy Sector on the IDX in the 2019-2022 time span. This study applied purposive sampling method for data collection and utilized multiple linear regression analysis for data analysis. This study concludes that firm growth and corporate governance, indicated by the size of the board of commissioners and audit committee, have an effect on firm value, while earnings growth rate has no impact on firm value.
Potensi Shopeepay Sebagai Teknologi Pembayaran Untuk Mendukung Inklusi Keuangan: Pendekatan Model UTAUT (Unified Theory of Acceptance and Use of Technology) Sari, Shinta Permata; Andiani, Diva Nur
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2192

Abstract

Technological advancements have had a significant impact on facilitating financial transactions, one of which is through the use of digital payment systems. ShopeePay, as one of the e-wallets that has rapidly grown in Indonesia, offers convenience in making cashless transactions. Although ShopeePay is becoming increasingly popular, several factors still influence the behavior of its use, particularly among Generation Z. This study aims to analyze the factors that affect ShopeePay usage behavior among Generation Z students at the Universitas Muhammadiyah Surakarta using the UTAUT model. The sampling method used is convenience sampling. This quantitative research uses primary data collected through an online questionnaire via a Google Form link. A total of 275 respondents are involved in the study. Data analysis is conducted using the Smart PLS application. The results of the study indicate that performance expectancy, social influence, and facilitating conditions have affect use behavior, while effort expectancy does not have use behavior. This study emphasizes the importance of performance, social, and infrastructure support aspects in enhancing the acceptance of ShopeePay as a digital payment technology.
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