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<![CDATA[Workshop dan Bimbingan Teknis Tata Cara Perencanaan serta Penganggaran Aktivitas Penggunaan Dana Desa ]]>
<![CDATA[Dwi Indah Lestari]]>;
<![CDATA[Muhammad Ridwan Mustafa]]>;
<![CDATA[Muhammad Anggionaldi]]>
<![CDATA[ Jurnal Pengabdian Pada Masyarakat Vol 5 No 4 (2020) ]]>
Publisher : <![CDATA[Universitas Mathla'ul Anwar Banten ]]>
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DOI: 10.30653/002.202054.391
<![CDATA[WORKSHOP AND TECHNICAL ASSISTANCE PLANNING AND BUDGETING OF VILLAGE FUND. The purpose of this technical assistance was to enhance the skill of village government officers in Desa Tanimulya. The project was divided into 4 focus that consists of: workshop, review long term plan and short term plan, introduce enterprise owned by the village and manual procedure design for several main activities. This project was held in Tanimulya. There were 30 participants in this activity including head of the village and his staff. After the technical assistance has done, it can be seen that the village officer in Tanimulya understood the relation between long term planning and short term planning thus, it makes them easier to calculate the budget for each activitiy inside the plan.]]>
<![CDATA[Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ? ]]>
<![CDATA[Dwi Indah Lestari]]>;
<![CDATA[Merta Noer Vadila]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1172
<![CDATA[One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance]]>
<![CDATA[HOW CAN TRUST AND CULTURE LEAD TO BUDGETARY SLACK? ]]>
<![CDATA[Patria Prasetio Adi]]>;
<![CDATA[Dwi Indah Lestari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2022.13.3.41
<![CDATA[Abstrak - Bagaimana Rasa Percaya dan Budaya Mengakibatkan Budgetary Slack?Tujuan Utama - Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berkontribusi terhadap budgetary slack.Metode - Penelitian ini menggunakan metode studi kasus melalui wawancara mendalam, forum diskusi, dan studi dokumen rahasia. Beberapa pejabat sebuah badan usaha milik negara (BUMN) menjadi informan pada penelitian ini.Temuan Utama - Penelitian ini menemukan bahwa terjadi positif budgetary slack yang sengaja diciptakan oleh direksi. Rasa percaya yang terjalin pada penyusunan dan realisasi anggaran merupakan pengaruh dari peran dominan direksi. Timbulnya rasa percaya disebabkan karena dominasi dari direksi diterima oleh perusahaan sehingga menjadi budaya.Implikasi Teori dan Kebujakan - Penelitian ini memicu upaya menjembatani gap antara teori metode penganggaran dan praktek di perusahaan. Rasa percaya dan budaya menjadi salah satu elemen pada gap tersebut.Kebaruan Penelitian - Penelitian ini mengungkapkan secara mendalam cara perusahaan menerapkan rasa percaya dan budaya sebagai pengendalian informal pada proses penganggaran. Abstract – How Can Trust and Culture Lead to Budgetary Slack?Main Purpose - This research aims to determine the factors contributing to budgetary slack.Method - This research uses the case study method through in-depth interviews, discussion forums, and the study of confidential documents. Several officials of a state-owned enterprise become informants.Main Findings - This research finds the directors deliberately created a positive budgetary slack. The sense of trust in the preparation and realization of the budget is the influence of the dominant role of the board of directors. The emergence of a sense of trust is due to the dominance of the directors being accepted by the company so that it becomes a culture.Theory and Practical Implications - This research sparks efforts to bridge the gap between theoretical budgeting methods and practice in companies. Trust and culture are the elements in this gap.Novelty - This research provides an in-depth look at how companies apply to trust and culture as informal controls to the budgeting process.]]>
<![CDATA[Factors Affecting Disclosure of Carbon Emissions in Indonesian Companies ]]>
<![CDATA[Dwi Indah Lestari]]>
<![CDATA[ Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v11i1.55742
<![CDATA[This paper aims to identify factors influencing management to disclose the carbon emissions from their operational activities. The carbon disclosure item is measured directly from individual companies’ annual reports and sustainability reports. The sample is selected using a non-probability sampling technique with certain criteria. In this study, 126 samples are collected. This study applies multiple linear analyses and the t-test hypothesis for data analysis. The results showed that environmental performance negatively affects carbon emissions disclosure. At the same time, the type of company and profitability do not affect a company's decision to disclose its carbon emissions. This research differs from other research because it spans a long period from the early adaptation of carbon emissions. Therefore, we can observe how companies in Indonesia gradually disclose their carbon emissions. In general, it can be concluded that companies in Indonesia have started to disclose more items according to Carbon Emission Disclosure Index (CEDI). ]]>
<![CDATA[Empowerment of Plant and Livestock Integrated Farmer Groups Based on Digital Marketing and Finance: Pemberdayaan Kelompok Tani Terintegrasi Tanaman dan Ternak Berbasis Pemasaran dan Keuangan Digital ]]>
<![CDATA[Eka Yulianti]]>;
<![CDATA[Dwi Indah Lestari]]>;
<![CDATA[Henly Yulina]]>
<![CDATA[ Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Lancang Kuning ]]>
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DOI: 10.31849/dinamisia.v7i1.11847
<![CDATA[The city of Bandung has partners who have contributed to the community's food security. One of the partners is the Bestari Farmer Group, which is located in a densely populated area and has the potential to develop. However, partners have problems including, 1). The product is not yet known to the market. 2). There is no attractive packaging. 3). Bookkeeping and financial reporting have not been managed properly. 4). Do not have regular planting and harvesting schedules. 5). lack of knowledge related to greenhouses and hydroponics 6). Management of chicken livestock is less than optimal. 7). The management of catfish livestock is less than optimal. Therefore, the purpose of this community service is to increase the ability and knowledge of partners to be able to market their products and assist in increasing productivity with optimal financial bookkeeping. The methods in this program are training, practice, mentoring, focus group discussions, and evaluation. The results show that seven programs have been implemented that are solutions to the identified problems. Partners are ultimately able to understand and carry out digital-based financial and marketing records and increase the productivity of farming and livestock businesses.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS DI PERUSAHAAN PROPERTI DAN REAL ESTATE ]]>
<![CDATA[Yessy Aulia Avianty]]>;
<![CDATA[Dwi Indah Lestari]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Bisnis Vol 28, No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Gunadarma ]]>
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DOI: 10.35760/eb.2023.v28i1.6006
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh dari profitabilitas, likuiditas, leverage, dan free cash flow terhadap financial distress pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2020. Penelitian ini berjenis kuantitatif dengan mengolah data sekunder berupa laporan tahunan maupun laporan keuangan dari 45 perusahaan properti dan real estate periode 2016 – 2020. Teknik pengambilan sampel yang digunakan adalah sampel purposif dengan total data sampel sebanyak 225. Model penelitian yang digunakan adalah analisis regresi linear berganda. Pada penelitian ini, secara simultan profitabilitas, likuiditas, leverage, dan free cash flow berpengaruh terhadap financial distress. Secara parsial profitabilitas likuiditas dan leverage berpengaruh positif dan signifikan, sedangkan free cash flow tidak berpengaruh terhadap financial distress.]]>
<![CDATA[Pengaruh Capital Intensity Dan Political Connection Terhadap Tax Avoidance Studi Kasus Perusahaan Pertambangan Periode 2018-2022 ]]>
<![CDATA[Yunita Komalasari]]>;
<![CDATA[Dwi Indah Lestari]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i3.9010
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh capital intensity dan political connection terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Jenis penelitian ini adalah kuantitatif dengan mengolah data sekunder berupa laporan keuangan maupun laporan tahunan perusahaan. teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling, diperoleh sampel sebanyak 85 dari 17 perusahaan. teknik analisis dalam penelitian ini adalah regresi linier berganda dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial capital intensity dan political connection tidak berpengaruh terhadap tax avoidance sedangkan secara simultan capital intensity dan political connection berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Capital Intensity, Political Connection, Tax Avoidance]]>
<![CDATA[Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Emisi Karbon Serta Dampaknya Terhadap Harga Saham ]]>
<![CDATA[Irma Sri Lestari]]>;
<![CDATA[Dwi Indah Lestari]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v11i2.4533
<![CDATA[This study aims to determine the effect of Profitability and Leverage on Carbon Emissions Disclosure and Their Impact on Stock Prices focusing on Non Finance companies listed on Indonesia Stock Exchange for the Year 2012-2020 2012-2020. The research used quantitative research methods with sampling using purposive sampling method with a sample of 14 companies and 9 years of observation so that the sample obtained as many as 126 samples. The data used in this study is secondary data in the form of annual reports and sustainability reports of each company. The analytical tool in this study used path analysis. The results of this study indicated that profitability and leverage had no effect on the carbon emission disclosure, profitability directly had a positive effect on stock price, while leverage directly had a negative effect on stock prices, and carbon emission disclosure had no effect on stock prices. Profitability indirectly has no effect on stock prices by passing the carbon emission disclosure, while leverage indirectly has a negative effect on stock price by passing the carbon emission disclosure.]]>
<![CDATA[Pengaruh Eco-Efficiency Dan Implementasi Green Accounting Terhadap Pencapaian Sustainable Development (Studi Kasus Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) ]]>
<![CDATA[Fadia Lutfiany Lukia]]>;
<![CDATA[Dwi Indah Lestari]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.9128
<![CDATA[Studi ini menginvestigasi bagaimana eko-efisiensi dan implementasi akuntansi hijau berpengaruh terhadap pembangunan keberlanjutan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2018 hingga 2022. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan asosiatif. Jumlah populasi dalam penelitian ini sebanyak 51 perusahaan dengan sampel sebanyak 17 perusahaan. Perangkat lunak yang digunakan untuk mengolah data adalah SPSS 24. Hasil penelitian ini menunjukkan bahwa status keberlanjutan perusahaan-perusahaan tersebut secara konsisten mengalami peningkatan, yang mengindikasikan kemajuan positif dalam upaya mereka untuk mencapai keberlanjutan yang lebih baik. Status eko-efisiensi, yang ditentukan oleh kepemilikan sertifikasi ISO 14001 dalam operasi bisnis, menunjukkan kinerja yang berfluktuasi tergantung pada durasi sertifikat. Di sisi lain, akuntansi hijau secara umum meningkat selama periode lima tahun, menunjukkan tren yang positif. Hubungan antara eko-efisiensi dan akuntansi hijau dalam kaitannya dengan pembangunan berkelanjutan tidak signifikan baik secara parsial maupun simultan. Hal ini menunjukkan bahwa ada banyak faktor lain yang dapat mempengaruhi hubungan antara ketiga variabel tersebut. Penelitian ini dilakukan karena masih sedikitnya penelitian yang meneliti dampak eko-efisiensi dan penerapan akuntansi hijau terhadap pencapaian pembangunan berkelanjutan, khususnya pada sektor barang konsumsi. Kata kunci : Eko-efisiensi, Akuntansi Hijau, Pembangunan Berkelanjutan]]>
