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Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Yayasan Masjid Agung Gamping Sukirno, Sukirno; Setyorini, Dhyah; Adhi Nugroho, Mahendra; Tiara Novitasari, Budi; Wahyu Dewanti, Patriani
COVIT (Community Service of Tambusai) Vol. 3 No. 2 (2023): SEPTEMBER 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/covit.v3i2.16552

Financial reporting is a form of accountability and a critical component to maintaining transparency and accountability, and provides financial information as a basis for decision-making, building donor trust, assessing performance, and managing fundamental risks. The Gamping Great Mosque Foundation is a non-profit organization established to improve the governance of the Gamping Great Mosque to be more trustworthy, professional, and accountable. The condition of financial management at the Gamping Great Mosque Foundation, which has not been standardized is one of the obstacles in disclosing the foundation's financial statements. The purpose of the service activity is to provide knowledge and insight into preparing the Mosque's financial statements to the Gamping Great Mosque Foundation administrators in managing and reporting the foundation's finances. Service activities are carried out using lectures, training, discussion, and mentoring methods during the service period by involving the management and support staff of the Gamping Great Mosque Foundation. Service activities run according to the planned stages. However, the service team experienced obstacles with limited human resources to manage and report the finances of the Gamping Great Mosque Foundation. Keywords: Financial Reporting; Mentoring; Gamping Great Mosque Foundation

THE EFFECT OF INVESTMENT OPPORTUNITY SET (IOS), EARNINGS PERSISTENCE, AND FIRM SIZE ON EARNINGS QUALITY WITH INFORMATION ASYMMETRY AS A MODERATING VARIABLE Kusumawardhani, Safira Siwi Perwita; Setyorini, Dhyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1367

This study examines the effect of investment opportunity set (IOS), earnings persistence, and firm size on earnings quality with information asymmetry as a moderating variable. The primary impetus for this study was the number of instances of financial statement manipulation, which indicated that the firm's earnings quality was low and earnings information was subject to change. In 2020-2022, the sample consisted of as many as 15 infrastructure firms listed on the IDX, selected using purposive sampling. This study employed multiple linear regression analysis, and moderated regression techniques to analyze the data. The results of this study showed that earnings quality was unaffected by the investment opportunity set (IOS) and earnings persistence. Meanwhile, the firm size did affect the earnings quality. According to the results of moderated regression analysis (MRA), information asymmetry did not reduce the effect of investment opportunity set (IOS), earnings persistence, and firm size on earnings quality.

SIMAG SAKINAH: SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA YAYASAN MASJID AGUNG GAMPING, AMBARKETAWANG, SLEMAN Setyorini, Dhyah; Sukirno, Sukirno; Rahmawati, Diana; Nugroho, Mahendra Adhi; Juliani, Dian
Jurnal Pengabdian Masyarakat AbdiMas Vol 11, No 2 (2024): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v11i2.8641

Pertanggungjawaban pelaporan keuangan menjadi perkara penting untuk Yayasan Masjid Agung Gamping Sleman dalam rangka mempertanggungjawabkan dana yang diperoleh dari umat untuk kepentingan umat. Untuk Menyusun pelaporan yang akuntabel maka diperlukan penyusunan laporan keuangan yang terdokumentasi rapi dan tertib. Namun demikian, pengurus menyadari bahwa masih dirasakan ada kelemahan. Meskipun Yayasan telah berusaha menyusun pelaporan keuangan, tetapi hasilnya belum mampu menyusun laporan keuangan terstandar sesuai dengan aturan yang berlaku. Transaksi penerimaan dan pengeluaran kas merupakan transaksi yang vital bagi pelaksanaan kegiatan-kegiatan masjid Transaksi penerimaan dan pengeluaran kas mencerminkan aliran kas yang ada di masjid dan pada ujungnya akan mencerminkan pula kinerja Yayasan masjid sehingga sangat diperlukan pengelolaan transaksi penerimaan dan pengeluaran kas yang sesuai dengan standar. Sementara yang terjadi di masjig Agung Gamping transaksi penerimaan dan pengeluaran kasnya masih belum terkelola dengan baik dan memadai. Oleh karena itu Program pendampingan ini dimaksudkan untuk memberikan pendampingan dalam pengelolaan penerimaan dan pengeluaran kas dengan melakukan pengembangan sistem penerimaan dan pengeluaran kas sekaligus yang terkomputerisasi agar proses penyusunan laporan khususnya penerimaan dan pengeluaran kas tertib dan rapi. Sebelum dilakukan pelatihan tim pengabdi akan melakukan observasi awal terkait sistem penerimaan dan pengeluaran kas yang berlaku di Yayasan, selanjutnya tim pengabdi akan mendesain dan mengembangkan sistem penerimaan dan pengeluaran kas secara terkomputerisasi. Setelah itu dilakukan uji coba sekaligus pendampingan pelatihan penggunaan sistem. Pelatihan ini akan dilakukan secara berkala dan terjadwal melalui pemberian materi serta pendampingan penyusunan oleh tim pengabdi Departemen Pendidikan Akuntansi FEB UNY. Pendampingan pengembangan sistem dan pelatihan penggunaan sistem ini diharapkan memudahkan pengurus dalam pengelolaan aliran kas secara terstandar dan transparan serta mampu meningkatkan kemandirian pengurus dalam mengelola data keuangan sehingga dapat menghasilkan informasi keungan secara transparan, objektif, akurat, auditable, dan yang bermanfaat bagi para penggunanya

THE EFFECT OF INVESTMENT OPPORTUNITY SET (IOS), EARNINGS PERSISTENCE, AND FIRM SIZE ON EARNINGS QUALITY WITH INFORMATION ASYMMETRY AS A MODERATING VARIABLE Kusumawardhani, Safira Siwi Perwita; Setyorini, Dhyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1367

This study examines the effect of investment opportunity set (IOS), earnings persistence, and firm size on earnings quality with information asymmetry as a moderating variable. The primary impetus for this study was the number of instances of financial statement manipulation, which indicated that the firm's earnings quality was low and earnings information was subject to change. In 2020-2022, the sample consisted of as many as 15 infrastructure firms listed on the IDX, selected using purposive sampling. This study employed multiple linear regression analysis, and moderated regression techniques to analyze the data. The results of this study showed that earnings quality was unaffected by the investment opportunity set (IOS) and earnings persistence. Meanwhile, the firm size did affect the earnings quality. According to the results of moderated regression analysis (MRA), information asymmetry did not reduce the effect of investment opportunity set (IOS), earnings persistence, and firm size on earnings quality.

Pengaruh kinerja lingkungan, media exposure, agresivitas pajak, dan kepemilikan asing terhadap pengungkapan CSR Fauzimar, Laena Hening; Setyorini, Dhyah
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7804

Purpose – This study aims to analyze the influence of environmental performance, media exposure, tax aggressiveness, and foreign ownership on Corporate Social Responsibility (CSR) disclosure in energy and raw materials sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Methods – The research was conducted by analyzing secondary data on companies in the energy and raw materials sector with a sample of 24 companies over four (4) years of observation. The data obtained were tested using multiple linear regression analysis. Findings - The results of the study indicate that environmental performance and media exposure have a significant positive effect on CSR disclosure. However, tax aggressiveness and foreign ownership do not. Implications - The findings highlight the importance for companies to improve environmental performance and utilize media exposure as key factors in gaining societal legitimacy and ensuring business sustainability. For stakeholders, the study offers a useful reference in evaluating CSR disclosure quality. Originality - This study simultaneously examines four determinants of CSR disclosure using a sample of energy and raw material companies, thereby extending prior research that focused primarily on the mining sector.

Bibliometric Mapping Of The Literature On Ai In Workforce Recruitment: Visualization Of Trends And Scientific Collaborations: Pemetaan Bibliometrik Literatur tentang Kecerdasan Buatan (AI) dalam Rekrutmen Tenaga Kerja: Visualisasi Tren dan Kolaborasi Ilmiah Manggala, Rizky Kurnia; Yulianto, Priyo; Setyorini, Dhyah
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 2 (2025): September: JBMP Vol.11 No. 2 2025
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i2.2192

This study aims to explore the research landscape of artificial intelligence (AI) in recruitment and selection within human resource management by mapping publication trends, intellectual structures, and emerging themes. Using a bibliometric analysis of 404 Scopus-indexed documents and tools such as Bibliometrix and VOSviewer, the study examines scholarly output, collaboration networks, and thematic clusters from global research. Results show a rapid increase in publications since 2018, with a peak in 2024, driven by key technologies including machine learning, natural language processing, and predictive analytics. Emerging areas such as generative AI (e.g., ChatGPT), blockchain, and virtual reality are gaining traction, while ethical concerns around fairness, transparency, and algorithmic bias are becoming increasingly prominent. The research highlights South Asia, particularly India, as a leading contributor, though the field remains globally diverse. These findings provide a comprehensive overview of the evolving AI in recruitment domain, offering theoretical insights and practical guidance for HR professionals and policymakers. The study underscores the need for multidisciplinary, ethically informed approaches to ensure AI-driven recruitment is both efficient and equitable.

Mengembangkan Inovasi dan Kreativitas dalam Membangun Bisnis Melalui Pelatihan Taktik Membangun Bisnis Bagi Mahasiswa Nugroho, Mahendra Adhi; Setyorini, Dhyah; Novitasari, Budi Tiara; Nirbita, Betanika Nila
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2023): Welfare : September 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i3.659

The low interest of students in building a business is a problem that must be considered together. Especially at this time, the role of higher education is more demanded to build enthusiasm, soul, and behavior in doing business. Training is one way to foster student interest in building a business. The purpose of this training is to provide students with an understanding of the importance of business to create independent students and an understanding of business building techniques. The method of implementing this training activity includes initial coordination activities, preparation, implementation of activities, and evaluation of activities. The training was held at the FEB UNY Auditorium with speakers Lutfi Hakim, SE, MBA, and MiM. The conclusion obtained from this activity is that students understand the techniques for building a business, and based on the survey results, it is found that the training has been carried out and is running well.

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