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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas IQTISHADIA Accounting Analysis Journal Jurnal Kajian Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Islamic Accounting and Finance Research Jurnal Abdimas Sangkabira ETNIK : Jurnal Ekonomi dan Teknik Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi
Badingatus Solikhah
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PEMBERDAYAAN IBU RUMAH TANGGA MELALUI PELATIHAN HIDROPONIK Badingatus Solikhah; Trisni Suryarini; Agus Wahyudin
Jurnal Abdimas Vol 22, No 2 (2018): December 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v22i2.16278

Abstract

Berdasarkan analisis situasi diketahui bahwa sebagian besar ibu-ibu warga Kalisegoro Kecamatan Gunungpati, Kota Semarang berprofesi sebagai ibu rumah tangga, sehingga mereka mempunyai waktu yang cukup banyak untuk melakukan kegiatan yang mampu menambah penghasilan. Tujuan dari program ini adalah untuk memberdayakan ibu rumah tangga dengan memberi pelatihan bercocok tanam atau berkebun dengan sistem hidroponik. Konsep “Hidroponik” merupakan budidaya menanam dengan memanfaatkan air/larutan mineral bernutrisi tanpa menggunakan tanah dengan menekankan pada pemenuhan kebutuhan nutrisi bagi tanaman. Sistem bertanam “Hidroponik” ini merupakan konsep bertanam yang cocok untuk daerah perkotaan dan lahan terbatas. Luaran jangka panjang yang diharapkan dari pengabdian ini adalah peningkatakan penghasilan dan peningkatan kesejahteraan melalui hidroponik. Guna mencapai target luaran yang telah direncanakan, kegiatan pengabdian dilakukan dengan tahapan sebagai berikut: (1) pemaparan materi “Hidroponik” untuk memberikan pemahaman; (2) Pelatihan kepada masyarakat dan Praktik Pembuatan “Hidroponik” yaitu dengan menggunakan barang bekas; serta (3) pendampingan selama satu bulan atas praktik berkebun dengan system “Hidroponik” yang dibuat dimasing-masing rumah warga. Hasil dari pengabdian ini adalah terbentuknya kebun hidroponik yang ditempatkan di RT 04/RW 02 Kelurahan Kalisegoro yang dikelola bersama serta kebun hidroponik dengan botol bekas yang ditanam di rumah masing-masing warga sebanyak 24 rumah.
Event Study of Announcement Impacts on Redirecting Fuel Subsidies towards Sharia Stock Performance Amaroh, Siti; Husnurrosyidah, Husnurrosyidah; Solikhah, Badingatus
IQTISHADIA Vol 16, No 1 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i1.23484

Abstract

This study aims to examine if there is a difference in the average abnormal return and trading volume of Sharia shares listed on the Jakarta Islamic Index before and after the announcement of the diversion fuel subsidy on September 3, 2022. The study was conducted on a sample of 30 company issuers of Sharia shares with an observation period of 10 days before and after the release of a public announcement. The data was analyzed using both the paired sample t-test and the Wilcoxon Signed Rank Test, taking into consideration the normality of the data. The results show that the announcement of diversion subsidies for fossil fuels does not lead to significant changes in the average abnormal returns before and after the announcement. Meanwhile, the Average Trading Volume Activity displays discrepancies before and after the release. This result implies that investors are not responsive to changes in the price of fossil fuels and instead opt to wait before making the decision to either buy or sell shares in the Sharia trade.
ANALISIS KECURANGAN LAPORAN KEUANGAN MELALUI FRAUD HEXAGON THEORY Kusumosari, Larassanti; Solikhah, Badingatus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.472 KB) | DOI: 10.32670/fairvalue.v4i3.735

Abstract

Financial statements are statements made by company to convey the financial condition,performance, and company’s operational activities aimed at the users of financialstatements as decision-making. The purpose of this study is to analyze fraudulentfinancial statements through fraud hexagon theory, that measured with financial targets,CEO education, political connections, state-owned enterprises, ineffective monitoring,rationalization and CEO duality. The samples of this study consist of 106 companieslisted on the Indonesia Stock Exchange (IDX) in 2014-2018. This study uses data panelregression analysis technique with EViews10. The results of this study show thatfinancial targets, state-owned enterprises, ineffective monitoring, political connections,rationalization, and CEO duality have a significant effect. Meanwhile, CEO educationhave no effect on fraudulent financial statements. Based on this study, the companiesshould report financial statements that describe the real conditions. Further research isrecommended to add other proxies to measure the elements in fraud hexagon theory
The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance Badingatus Solikhah; Pei-Yu Weng
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.1634

Abstract

Purpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG Rating, and ESG Ranking, on financial performance. Method: We employ 6,386 firm-year observations from Taiwanese non-financial listed companies to test the hypotheses. We investigate the relationship between ESG reporting quality and the financial performance of operating and market indicators at the firm level. We analyze ESG reporting components using the same pattern and perform two kinds of robustness checks, include Covid-19 period check and industry effect testing. Result: Empirical evidence demonstrates a positive effect on ESG reporting toward Tobin's Q and is robust in some testing, suggesting that ESG information has valuation implications.  In addition, ESG Rating provides the greatest contribution to operating performance and market performance as measured using Tobin's Q. Novelty: This study provides current empirical evidence on the relationship between ESG reporting quality and firm-level financial performance, going beyond conventional metrics such as Tobin's Q to incorporate a wider range of variables. This work explores various measures of ESG reporting, including ESG Score, ESG Rating, and ESG Ranking. Beyond a single metric, this comprehensive analysis of ESG reporting has numerous implications for firm performance.
Corporate Responsibility for Water Disclosure in Improving Environmental Transparency: A Case Study of ASEAN Countries Putri, Tiara Tirta Andrissa; Wahyuningrum, Indah Fajarini Sri; Solikhah, Badingatus
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 22, No 2 (2025): July 2025
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v22i2.633-646

Abstract

This study analyzes water disclosures by leading ASEAN manufacturing firms regarding corporate social responsibility (CSR). The ASEAN region faces considerable environmental challenges, especially in managing water resources, which are increasingly critical owing to the rapid growth of manufacturing sector companies. Purposive sampling was used to analyze 176 secondary data units from sustainability and annual reports of companies listed on the stock exchanges of Indonesia, Malaysia, Singapore, Thailand, and the Philippines between 2020 and 2023. The variables studied include gender diversity, board meeting frequency, government ownership, profitability, and company size. The results show that only gender diversity significantly affects the exposure to water. Moderation regression analysis indicates that the CSR Committee strengthens the influence of company size but weakens the influence of other variables. This study makes a theoretical contribution by offering actual data on the intricate function of the CSR Committee in reducing the impact of corporate governance traits on water disclosure. The practical implication is that companies can improve the effectiveness of CSR committees, and the government can formulate policies that encourage sustainable water management through good corporate governance.
PENINGKATAN KAPASITAS PENYUSUNAN KEBIJAKAN AKUNTANSI BERBASIS SAK EP PADA BUMD Solikhah, Badingatus; Dwianika, Agustine; Sarwono, Edi
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2405

Abstract

Penerapan Standar Akuntansi Keuangan Entitas Privat (SAK EP) secara efektif mulai 1 Januari 2025 menjadi tantangan bagi entitas non-publik seperti Badan Usaha Milik Daerah (BUMD). Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi PT Taman Satwa Semarang dalam proses transisi menuju penerapan SAK EP, melalui pendekatan sosialisasi, pelatihan teknis, dan pendampingan penyusunan kebijakan akuntansi. Materi meliputi struktur 35 bab SAK EP, fokus pada pelaporan keuangan, pengakuan dan pengukuran aset serta liabilitas, perlakuan atas aset biologis, serta penyederhanaan akuntansi sewa dan imbalan kerja. Hasil pengabdian menunjukkan peningkatan literasi akuntansi tim internal, terbentuknya kebijakan akuntansi yang berbasis SAK EP, serta tumbuhnya kesadaran manajerial akan pentingnya pelaporan yang transparan dan sesuai standar. Kegiatan ini mendorong kesadaran manajemen akan pentingnya kepatuhan standar dan memperkuat kesiapan tim dalam menghadapi audit eksternal.
Co-Authors Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Agustine Dwianika Ali, Shujahat Anna Kania Widiatami Arienda Novianne Devy Deni Dwi Aryani Devita, Hanik EDI SARWONO Estu Ratnasari Fitriana, Ratna Husnurrosyidah, Husnurrosyidah Ida Ayu Putu Sri Widnyani Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Intan Pradita Irawati, Sheila Anatasia Irawati, Sheila Anatasia Ischazilatul Amaliyah Kiswanto - Krisnawanto, Kurniawan Kusumosari, Larassanti Kuswoyo, Adistya Lestari, Jihan Lutviana Nur Hakiki Nastiti Rahayuni Nurdian Susilowati Nuryana Nainggolan, Nuryana Pei-Yu Weng Putri, Tiara Tirta Andrissa Putri, Yuthika Rani Putri, Yuthika Rani Ratna Fitriana Risna Ade Tarantika Sara Monica Simarmata, Sara Monica Setiami, Nurul Dwi Siti Amaroh Sukardi Ikhsan Trisni Suryarini Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar