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All Journal JURNAL AKUNTANSI DAN AUDITING PRESTASI Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Wahana Akuntansi Fokus Ekonomi Stability: Journal of Management and Business Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) Jurnal Abdimas Prakasa Dakara BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas Perwira Journal of Community Development (PJCD) JAS (Jurnal Akuntansi Syariah)
Grace Tianna Solovida
STIE BANK BPD JATENG
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Managerial Ability on The Use of Accounting Conservatism sulistyowati, Evita; Solovida, Grace Tianna
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.0216

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh kecakapan manajerial terhadap penggunaan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di BEI tahun 2022. Penelitian ini menggunakan variabel konservatisme akuntansi sebagai variabel dependen, dan kecakapan manajerial sebagai variabel independen yang diukur menggunakan tiga pendekatan yang berbeda. Penelitian ini menggunakan variabel kontrol seperti ukuran perusahaan, pertumbuhan penjualan, leverage, dan tata kelola perusahaan. Data yang digunakan dalam penelitian ini diambil dari laporan tahunan perusahaan dan siaran pers yang dapat diakses melalui situs web resmi perusahaan dan situs web resmi BEI. Teknik pengambilan sampel pada data ini menggunakan purposive sampling yang kemudian dianalisis menggunakan analisis regresi. Hasil analisis menunjukkan bahwa kecakapan manajerial berpengaruh positif dan signifikan terhadap penggunaan konservatisme akuntansi. Manajer dengan kecakapan yang tinggi akan menggunakan prinsip konservatisme akuntansi dalam laporan keuangannya, sehingga dapat meminimalisir terjadinya konflik keagenan sebagaimana yang dijelaskan dalam teori keagenan. Sehingga harapannya hasil penelitian ini dapat memberikan gambaran bagi para pemangku kepentingan untuk membandingkan kualitas laporan keuangan berdasarkan kecakapan manajerial. Penelitian ini juga membantu para investor dan pemangku kepentingan lainnya untuk memilih perusahaan dengan kemampuan manajerial yang tinggi sehingga dapat meminimalisir manipulasi laporan keuangan akibat penerapan prinsip-prinsip pelaporan keuangan yang salah.
Assistance in Preparing Financial Reports According to ISAK 35 to Increase Accountability and Management Nurul Islam Orphanage Tlogosari Semarang Setiyono, Taufiq Andre; Solovida, Grace Tianna; Attiq, Khoirul
Jurnal Abdimas Prakasa Dakara Vol. 4 No. 2 (2024): Pemberdayaan Masyarakat Melalui Pengembangan Kompetensi dan Literasi Praktis Be
Publisher : LPPM STKIP Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37640/japd.v4i2.2132

Abstract

This PKM activity aimed to assist the Nurul Islam Orphanage Semarang in implementing ISAK 35 to increase financial accountability and transparency. This program also develops an Orphanage Accounting Report System (SALPA) to disclose the financial reports so other parties can access for any requirement. Through this program, the orphanage managers have been able to prepare structured financial reports according to ISAK 35 standards. Transparency of financial report has also increased, proven by SALPA system that enable common people accessed the financial reports, so that donor confidence increases and makes it easier for the orphanage financial managers in submitting other donations. Challenges in the integration of Notes to Financial Reports (CALK) remain, but the SALPA system has helped improve the quality of financial management significantly.
MENGGALI PELUANG AKUNTAN MASA DEPAN: PENGENALAN PROFESI UNTUK SISWA SMK DI SEMARANG Setyowati, Widhi; Solovida, Grace Tianna; Kusuparwati, Yohana; Setiyono, Taufiq Andre
Fokus ABDIMAS Vol 3, No 2: Oktober 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.2.176-180

Abstract

The accounting profession plays a crucial role in supporting national economic growth and ensuring stability in political, economic, and cultural aspects. To introduce the significance of this profession to younger generations, a community service activity was held at SMK Cut Nya’ Dien in Semarang on August 12, 2024. The activity aimed to educate students on the importance of accounting in business, as well as the opportunities and challenges faced by accountants in the future. The method used included interactive lectures and two-way discussions, encouraging active participation from 20 grade 12 students. The materials covered the role of accounting in business management, career opportunities in accounting (public accountant, management accountant, audit, taxation), and the challenges accountants face in the digital era. Student understanding was evaluated through quick quizzes and a "fishing" technique to stimulate discussion. Door prizes were also given to motivate active engagement. This activity successfully enhanced students' understanding of the accounting profession. Keywords: Accounting profession, career opportunities, student engagement
THE EFFECT OF INTERACTIVE BUDGETING ON INDIVIDUAL CREATIVITY THROUGH THE MEDIATION OF ROLE CLARITY Saputri, Tri Rahayu; Solovida, Grace Tianna
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.256-266

Abstract

This study aims to analyze the effect of interactive budgeting on individual creativity through the clarity of roles as a mediating variable in export furniture companies in Jepara. This study uses interactive budget variables as independent variables, individual creativity as the dependent variable and role clarity as a mediating variable. The method used is quantitative, primary data obtained through distributing questionnaires and analyzed using Partial Least Square (PLS). The sampling technique used purposive sampling method and obtained a sample of 55 export furniture companies in Jepara Regency. The results showed that interactive budgeting had a positive and significant effect on individual creativity, interactive budgeting had a positive and significant effect on role clarity and role clarity had a positive and significant effect on individual creativity. Meanwhile, role clarity mediates the effect of interactive budgeting on individual creativity partially.
PELATIHAN MANAJEMEN KEUANGAN KELUARGA : SEKOLAH PRA NIKAH BRIGHT SCHOLARSHIP - YBM BRILiAN Solovida, Grace Tianna
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.52-58

Abstract

The importance of family financial management in the sustainability of a family's life is essential. Couples planning to get married in the future need to understand the importance of family financial management from the beginning to plan their finances well and prevent future financial problems. Lack of understanding of financial management can also cause difficulties in managing their finances.. Therefore, it is important for couples to understand family financial planning and prepare themselves financially before marriage to manage their finances well and prevent serious financial problems in the future. The purpose of pre-marital counseling with family financial planning material is to provide knowledge and skills in managing family finances to couples who will get married. This activity aims to equip them with the necessary knowledge to manage family finances effectively and efficiently. Specific objectives of this pre-marital counseling include giving an understanding of the importance of family financial planning, explaining basic concepts and principles of family financial planning, providing real-life examples and simulations to apply financial planning principles in daily life, and increasing financial literacy and responsibility. The pre-marital counseling was held by Bright Scholarship Yayasan Baitul Maal BRILiAN Regional Office Semarang.Keywords: pre-marital counseling, family financial planning
Environmental management accounting and green practices as drivers of SME performance: evidence from an emerging economy Solovida, Grace Tianna; Izzaty, Khairina Nur; Nugraha, Sendhy Ichza
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2441

Abstract

Purpose – This study investigates the impact of environmental management accounting (EMA) on financial performance (FP), with environmental management practices (EMP) and operational performance (OP) serving as mediating variables. Method – This study used a quantitative survey approach; data were collected from 98 managers or owners of green SMEs in Central Java, Indonesia. Data collection used a structured questionnaire with snowball sampling due to the lack of an official database of green SMEs in the region. Data was analyzed using SEM-PLS via SmartPLS software. Findings – The results show that environmental management accounting (EMA) positively influences environmental management practices (EMP). However, environmental management practices (EMP) do not influence operational performance (OP), whereas operational performance (OP) positively influences financial performance (FP). Additionally, environmental management practices (EMP) cannot mediate the relationship between environmental management accounting (EMA) and operational performance (OP); operational performance (OP) also cannot mediate the link between environmental management practices (EMP) and financial performance (FP). Implications – This study contributes to literature by underscoring the limited mediating role of environmental management practices in green SMEs and the challenges in converting environmental initiatives into operational gains. The findings suggest that SMEs should better integrate environmental accounting with operational strategies to enhance financial outcomes. Policymakers should also support SMEs through improved access to environmental management training and resources.
Sustainable Supply Chain Management Practices in Batik Small and Medium Scale Enterprises Performance Syukron, Hikmaturrizqi Amalia; Solovida, Grace Tianna
Jurnal Penelitian Ekonomi dan Bisnis Vol. 7 No. 2 (2022): September 2022
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v7i2.4714

Abstract

The research was conducted to analyze the relationship between sustainable supply chain management practices and the performance of environmentally friendly batik SMEs. The concept of Sustainable Supply Chain Management has become the right choice for business activities. Eco-friendly batik SMEs must be responsible for environmental practices and social practices in the scope of internal and external management and their impact on all dimensions of corporate sustainability performance. The research sample was 70 owners of environmentally friendly batik SMEs in several cities in Central Java and Yogyakarta. Data analysis was performed through Partial Least Squares (PLS). The general conclusion of this research was that internal management and external management influenced corporate performance. However, supplier assessment and supervision and supplier collaboration did not influence corporate performance. Keywords: internal management, external management, SME performance, MRPB, Triple Bottom Line, Eco-friendly batik UKM
PELATIHAN PERENCANAAN KEUANGAN BAGI PARA PENSIUNAN : TIPS TRIK MEMPERSIAPKAN KEUANGAN YANG AMAN DAN BERKELANJUTAN Solovida, Grace Tianna
Perwira Journal of Community Development Vol 4 No 2 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i2.428

Abstract

Masa pensiun merupakan fase krusial dalam kehidupan yang menuntut persiapan keuangan yang matang guna memastikan stabilitas dan kesejahteraan di usia lanjut. Artikel ini membahas pentingnya literasi keuangan dan perencanaan yang komprehensif bagi pensiunan di Indonesia, mengingat banyak dari mereka yang belum siap menghadapi tantangan finansial akibat kurangnya pengetahuan dalam pengelolaan keuangan. Melalui pelatihan yang dirancang oleh Lembaga Manajemen STIE Bank BPD Jateng, karyawan yang akan memasuki masa pensiun diberikan pengetahuan dan strategi praktis dalam mengelola keuangan, investasi, asuransi, serta perencanaan warisan. Metode pelatihan mencakup ceramah, workshop, serta sesi konsultasi individual yang bertujuan untuk mempersiapkan peserta menghadapi masa pensiun dengan lebih aman dan nyaman. Hasil dan pembahasan dalam artikel ini menyajikan tips dan trik bagi pensiunan dalam merencanakan keuangan, diversifikasi investasi, manajemen risiko, dan pengelolaan utang. Kesimpulannya, perencanaan yang baik, evaluasi berkala, serta penerapan strategi yang tepat akan membantu pensiunan menjalani masa tua dengan tenang dan sejahtera.
Penerapan Strategi Akuntansi Lingkungan dan Inovasi Hijau untuk Mencapai Keberlanjutan Bisnis UMKM Melalui Peningkatan Kinerja Lingkungan Izzaty, Khairina Nur; Solovida, Grace Tianna
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18962

Abstract

Sustainability of business that is the focus of stakeholders can be achieved by increasing economic profit, reducing environmental impact, and social prosperity. A more environmentally oriented business can increase public trust. This study aims to obtain empirical evidence regarding the role of environmental performance as a mediator of the influence of environmental accounting strategies and green product innovations on the sustainability of MSME businesses. The sample of this study was MSME actors in the manufacturing or processing sector in Semarang City. The research method used was quantitative with primary data in the form of a survey that would be analyzed using a structural equation model. The results of the hypothesis test showed that environmental accounting strategies had no effect on environmental performance, while green innovation had a significant positive effect on environmental performance. For testing direct effects, environmental accounting strategies and green innovations did not have a direct effect on the sustainability of MSME businesses. Environmental performance had a significant positive effect on the sustainability of MSME businesses. From the mediation test, environmental performance was proven to mediate the effect of green innovation on the sustainability of MSME businesses, but could not mediate the effect of environmental accounting strategies on the sustainability of MSME businesses. The results of this study are expected to contribute to the sustainability of MSME businesses by paying more attention to the quality of the products and the environment in which the business operates.
Co-Authors Agung Budiman Ahmad Fiktoriya Bambang Nurdiyansyah Dimas Saifunurmazah DONNY INDRIYANTO Eristiani, Deva Fiktoriya, Ahmad Imam Sucahyo Indriyanto, Donny Izzaty, Khairina Nur Khairina Nur Izzaty Khoirul Attiq Kingkin Nurani Yekty Kusuparwati, Yohana Linda Noviana Muhammad Purwanto Nugraha, Sendhy Ichza Pramesti Meilana Rahayu Ragil, Zeanet Retno Dwi Haryanti Rohmah Rojiyyah Rudi Suryo kristanto Salsabila, Kamilia Zulfa Saputri, Tri Rahayu Savika Wulandari Setiyono, Taufiq Andre Setyowati, Widhi Sukarman Sukarman sulistyowati, Evita Syukron, Hikmaturrizqi Amalia TAOFIK HIDAJAT, TAOFIK Trian Oktyaningrum Widhy Setyowati Yuliana Dwi Astuti Zeanet Ragil