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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 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 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 Jurnal Sistem Komputer dan Informatika (JSON) 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 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 Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development
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 Control & Systems Engineering 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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Pengungkapan Risiko Keuangan Perbankan Dilihat dari Corporate Governance Sholikhah, Himmatus; Sari, Shinta Permata
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Banking sector is one of economics sectors that support the rapid improvement on economic growth, but the economic instability make banking companies inseparable from financial risk. In order to maintain business continuity, banking companies must carry out good corporate governance to represent financial risk disclosure as a priority preview for stakeholders. This study analyze the effect of corporate governance proxies by proportion of the independent commissioners, expertise of audit committee, ownership concentration, and auditor's reputation on financial risk disclosure. The purposive sampling methods use to classify the banking companies listed on the Indonesia Stock Exchange in 2016-2018 which consist of 42 banks. The multiple linear regression uses to analyze the data and the results indicate that auditor’s reputation effects on financial risk disclosure. Meanwhile, proportion of the independent commissioners, expertise of audit committee and ownership concentration have no effect on financial risk disclosure.
Analisis Risiko Kredit Usaha Kecil dan Menengah (UKM) pada Platform Pinjaman Berbasis Daring Fatahuddin, Amir; Sari, Shinta Permata; Subikhi, Alif Akbar
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The development of online-based loans defined as Peer to Peer (P2P) Lending provides an opportunity for Small and Medium Enterprises (SMEs) to obtain funds with an easier process. There are several factors that influence lending decisions by lenders and make their loan applications are being fulfilled. This study aims to analyze the factors that effect lending decisions on the Peer to Peer (P2P) Lending platform by considering credit risk: loan amount, interest rate, term loan, loan purpose, and credit rating. The data obtain through the Investree platform, one of the most developed Peer to Peer (P2P) service providers in Indonesia and licensed by Financial Services Authority (OJK). The sample’s method is judgement sampling and data analyze using logistic regression. The results show that loan amount and credit rating have effect on lending decisions, meanwhile interest rate, loan term, and loan purpose have no effect on lending decision.
Praktik Manajemen Laba dengan Mempertimbangkan Ukuran Perusahaan: Studi pada Sub Klasifikasi Industri Dasar dan Kimia di Bursa Efek Indonesia Subikhi, Alif Akbar; Sari, Shinta Permata; Fatahuddin, Amir
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Earnings management is the effort of a manager to manipulate financial statements in order to get the benefits in accordance with their wishes. This behavior is considered as deviant action due to the fact that managers provide biased information that can mislead financial statements users. This study aims to analyze the effect of firm size measured by total assets and total sales on earnings management practices. The sample use in this study is manufacturing companies in the basic and chemical industrial classification which are listed on the Indonesia Stock Exchange in the 2017-2018 period and collected using purposive sampling methods. The data obtain 30 companies and summarize from company’s annual report. This study uses multiple linear regression to analyze sample’s data. The results show that the firm size measured by total assets and total sales effect earnings management practices.
Upaya Peningkatan Kompetensi Calon Akuntan dalam Menghadapi Era Pembangunan Berkelanjutan Melalui Pemahaman Konsep Akuntansi Sosial dan Lingkungan Wijayanti, Rita; Sari, Shinta Permata; Kurniawati, Lintang
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This community service activity is intended for students of the Accounting Program FEB UMS as future accountants. The absence of the course that specifically study about social and environmental accounting and the limited of textbook are a separate obstacle for students of the Accounting Program FEB UMS to have future accountang competencies that can meet market needs. This community service activity was carried out on Saturday, June 26, 2021 online through the Google meet applications. The service method carried out is in the form of an explanation of current current accounting issues, global solutions to overcome social and environmental crises, transformation to green accounting, theory and practice towards green accounting, challenges and opportunities for the accounting profession. The material is not only presented in the form of theory, but also case studies on how to apply social and environmental accounting in reporting. This is done so that students get an idea of the difference between conventional accounting and the application of social and environmental accounting.
TINJAUAN TENTANG FIRM SIZE, ENVIRONMENTAL PERFORMANCE DAN VOLUNTARY DISCLOSURE TERHADAP NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN IDX-IC SEKTOR ENERGI Zada, Qonita Avena; Sari, Shinta Permata
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4274

Abstract

Pengungkapan emisi karbon atau carbon emission disclosure menjadi kontribusi nyata perusahaan terhadap masalah pemanasan global yang diinformasikan dalam laporan tahunan maupun laporan keberlanjutan. Penelitian ini bertujuan untuk menganalisis dampak mekanisme good corporate governance pada carbon emission disclouure. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan data sekunder. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2020-2022. Perusahaan yang menjadi sampel adalah perusahaan di sektor Barang Konsumen non Primer dan terdaftar di BEI periode tahun 2020-2022 sebanyak 151 perusahaan. Penentuan sampel penelitian berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan kepemilikan manajerial berpengaruh terhadap carbon emission disclosure, sedangkan komite audit tidak berpengaruh terhadap carbon emission disclosure.
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. 
Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan Putri, Lutfi Zunaida; Sari, Shinta Permata
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.873

Abstract

Taxpayer compliance is very important to achieve tax revenue targets. The Directorate General of Taxes uses E-Filling to make taxpayers more independent and active in fulfilling their tax obligations and increase taxpayer compliance. The aim of this research is to identify the use of e-filling as a measure of taxpayer compliance in submitting Annual Tax Returns and the effect of implementing this system on individual taxpayer compliance in submitting Annual Tax Returns with seven constructs in the Unified Theory of Acceptance and Use of Technology 2 model ( UTAUT 2): performance expectations, effort expectations, social factors, facilitating conditions, pleasure motivation, price value, habits, and adding interest variables using the e-filling system to analyze whether e-filling can increase taxpayer compliance. The research method uses a quantitative approach with primary data from questionnaire responses. This research was conducted with a sample of 206 taxpayers at KPP Pratama Sukoharjo. The results of the research are that performance expectations, pleasure motivation, and habits influence interest in using the e-filling system, while the variables of business expectations, social influence, facilitating conditions, and price value do not influence interest in using the e-filling system. Furthermore, facilitating conditions have no effect on individual taxpayer compliance in submitting Annual Tax Returns, while habits and interest in using the e-filling system influence individual taxpayer compliance in submitting Annual Tax Returns.
Mewujudkan Sustainable Development Goals: Implementasi Pengelolaan Lingkungan pada Perusahaan Pertambangan di Indonesia Handayani, Nurma; Sari, Shinta Permata
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.874

Abstract

Achieving the Sustainable Development Goals (SDGs) requires support from business actors to address environmental degradation and climate change. This study aims to analyze the impact of SDG achievement influenced by Environmental Accounting, Material Flow Cost Accounting, Environmental Performance, and Environmental Cost in mining companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The applied approach is quantitative, using purposive sampling, involving 70 companies as samples. Data processing was carried out using multiple linear regression methods. The findings of this study show that Environmental Accounting does not impact the SDGs, as its implementation remains formal and not fully integrated. In contrast, Material Flow Cost Accounting has an effect on the SDGs by improving resource efficiency and reducing waste. Environmental Performance impacts the SDGs, emphasizing the urgency of sustainable resource management and environmental protection. On the other hand, Environmental Cost does not influence the SDGs, indicating that the allocation of environmental costs by companies has not been optimally carried out. This research contributes to the development of the sustainability literature in the mining sector and encourages more effective environmental strategies. The practical implications of this study highlight the importance of implementing sustainability strategies to enhance corporate competitiveness and image, and it can serve as a basis for designing stricter regulations to promote environmentally friendly business practices and support the achievement of SDGs.
Analisis fraudulent financial reporting dengan fraud hexagon theory: tinjauan pada perusahaan financial non-perbankan Aji, Bagus Prasetyo; Sari, Shinta Permata
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh komponen fraud hexagon teory terhadap kemungkinan terjadinya kecurangan laporan keuangan pada sektor keuangan non perbankan, dengan memperhatikan elemen stimulus, opportunity, rationalization, opportunity, ego dan collussion. Sampel penelitian ini adalah sektor keuangan non perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022. Metode purposive sampling digunakan untuk menentukan 57 perusahaan sebagai sampel. Hasil penelitian ini menunjukan bahwa faktor financial target, financial stability dari elemen stimulus, faktor ineffective monitoring dari elemen opportunity, faktor change in auditor dari elemen rationalization dan change in director dari elemen capability berpengaruh terhadap fraudulent financial reporting. Faktor lainnya yaitu: external preassure, personal financial need, nature of industry, external auditor quality, frequent number of CEO picture, dan cooperation with government project tidak berpengaruh terhadap kecurangan laporan keuangan. Hasil penelitian ini dapat memberikan gambaran mengenai faktor-faktor yang dapat menyebabkan terjadinya kecurangan laporan keuangan pada perusahaan finansial non-perbankan. Hasil penelitian ini diharapkan dapat memberikan masukan kepada pihak-pihak yang berkepentingan dalam pengambilan keputusan strategis terutama terkait deteksi terhadap hasil pelaporan keuangan perusahaan.
RESULTS OF ECOPRINT MOTIFS BASED ON DIFFERENCES IN TYPES OF FABRIC, LENGTH OF TIME, TYPES OF MORDANTS, AND TYPES OF NATURAL DYES Nida, Safwatun; Rosa Fadilla, Silvya; Pranata, Ivandra Bagus; Sari, Shinta Permata; Nugraheni, Dian
BIOLINK (Jurnal Biologi Lingkungan Industri Kesehatan) Vol. 11 No. 1 (2024): Biolink Agustus
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/biolink.v11i1.11491

Abstract

Biodiversity of flora in Indonesia greatly supports the development of textile products, ecoprint is one of the textile products that involves the utilization of this diversity. Various types of plants found in the surrounding environment can be used as dyes for making ecoprints. Ecoprint is a color transfer technique on fabric which in the manufacturing process requires a mordant to bind plant colors to the fabric. This study aims to determine the effect of variations in fabric type, length of time, type of mordant, and type of natural dye on ecoprint color expression. This experiment used the steaming technique in ecoprint to transfer motifs and colors to fabric. In this study, three types of fabric were used, namely: toyobo cotton, mori, and blanco. Variants of steaming time were tested at intervals of 60 minutes, 90 minutes and 120 minutes. Variations in the types of mordant used are vinegar and alum. Meanwhile, the types of natural dyes used are jolawe, soga, and secang. The results of the research show that there are differences in color expression produced by vinegar and alum mordant substances. Alum mordant produces intense color expression and clear form. Leaf motifs can be printed well on toyobo cotton fabric. Variations in steaming time in this study did not produce significant differences in color expression. Meanwhile, each natural dye produces a different color expression.
Co-Authors Adhilla Harumningtyas Adinda Salsabila Aji, Bagus Prasetyo Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Arianto, Novita Ariska Widya Puspitasari Arsyi Dela Fatmawati Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Fania Maulida Pangesti 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 Hermawan, Aulia Chatur Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Jihan Nur Azizah 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 Melaty, Khoirul Putri Milia, Riska Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Restu Aurelia Purbaningsih Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Setiyaningrum, Dinar Kurnia Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar 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 Zada, Qonita Avena Zulafa Alfina Hilwa