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All Journal Media Penelitian dan Pengembangan Kesehatan Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Cetta: Jurnal Ilmu Pendidikan MATAPPA: Jurnal Pengabdian Kepada Masyarakat Journal of Indonesian Tourism, Hospitality and Recreation Jurnal Ilmu Manajemen dan Akuntansi Terapan International Journal of Economics, Business and Accounting Research (IJEBAR) SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Studi Akuntansi, Keuangan, dan Manajemen Journal of Educational Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Jurnal Nusantara Mengabdi Jurnal Akuntansi dan Keuangan West Science IIJSE Journal of Management and Innovation Entrepreneurship (JMIE) Journal of Economics and Public Health Jurnal Ilmiah Kesehatan J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Online Skripsi Manajemen Rekayasa Konstruksi (JOS-MRK) Research Journal on Teacher Professional Development
Sugiharti Sugiharti
Peneliti pada Pusat Teknologi Intervensi Kesehatan Masyarakat
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Pengaruh Pendidikan Akuntansi, Sertifikasi Profesi, Etika Pengambilan Keputusan Terhadap Kualitas Audit di 5 Perusahaan Manufaktur di Jawa Barat Sugiharti, Sugiharti; Fitriani, Fitriani; Antoni, Antoni
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.900

Abstract

Studi penelitian ini menguji hubungan antara pendidikan akuntansi, sertifikasi profesi, etika pengambilan keputusan, dan kualitas audit di sektor manufaktur. Penelitian ini berfokus pada lima perusahaan manufaktur yang berlokasi di Jawa Barat, Indonesia. Tujuan utamanya adalah untuk menyelidiki bagaimana pendidikan akuntansi, sertifikasi profesi, dan etika pengambilan keputusan mempengaruhi kualitas audit di perusahaan-perusahaan tersebut. Desain penelitian kuantitatif digunakan, dan data dikumpulkan melalui kuesioner terstruktur yang diberikan kepada para profesional akuntansi dan audit. Temuan menunjukkan korelasi positif antara pendidikan akuntansi, sertifikasi profesional, etika pengambilan keputusan, dan kualitas audit. Analisis regresi lebih lanjut mengungkapkan bahwa faktor-faktor ini secara kolektif memprediksi kualitas audit di perusahaan-perusahaan manufaktur. Studi ini menyoroti pentingnya pendidikan berkelanjutan, sertifikasi profesional, dan perilaku etis dalam meningkatkan kualitas audit. Temuan ini berkontribusi pada literatur yang ada dan menawarkan wawasan yang berharga bagi perusahaan manufaktur yang ingin meningkatkan praktik akuntansi dan audit mereka.
Pengaruh Keterlibatan Stakeholder, Prinsip Akuntansi Berkelanjutan, dan Implementasi CSR terhadap Kinerja Keuangan Pada Perusahaan Manufaktur di Indonesia Judijanto, Loso; Sugiharti, Sugiharti; Siregar, Retnawati; Sudarmanto, Eko; Irma, Irma
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.905

Abstract

Penelitian ini menginvestigasi hubungan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi tanggung jawab sosial perusahaan (CSR), dan kinerja keuangan pada perusahaan manufaktur di Indonesia. Dengan menggunakan pendekatan kuantitatif dan pemodelan persamaan struktural (SEM), data dari sampel 200 perusahaan dianalisis. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi CSR, dan kinerja keuangan. Temuan ini berkontribusi pada pemahaman tentang interaksi antara praktik-praktik keberlanjutan dan hasil keuangan di sektor manufaktur Indonesia
Corporate Social Performance on Cost of Equity, Cost of Debt with Institutional Ownership, And Bank Dependency as Moderating Variables Salim, Noor; Sugiharti, Sugiharti; Bhandari, Rahul; Nasir, Wan Mohd Nazdrol bin Wan Mohd; Thongkamkaew, Chanwut; Permatasari, Novita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.5433

Abstract

This research aims to analyze corporate social performance on the cost of equity, cost of debt with institutional ownership, and bank dependency as moderating variables The population of this research is non-financial companies listed on the Indonesian Stock Exchange (IDX), Bombay Stock Exchange (BSE), Malaysia stock exchange (MYX) and e Stock Exchange of Thailand (SET) from 2016-2020. The sample was selected using purposive sampling and 95 companies were obtained as research samples. The type of data used is secondary data. The data used was obtained from the company's annual report. The analysis techniques used in this research are moderating regression analysis and multiple regression analysis. The results of this study indicate that disclosure of corporate social performance does not have a significant effect on the cost of equity. Institutional Ownership moderates the positive and significant relationship between corporate social performance and the cost of equity. bank dependency does not moderate the effect of corporate social performance on the cost of equity. Corporate social performance has a negative and significant effect on the cost of debt. institutional ownership moderates the negative and significant relationship between corporate social performance and the cost of debt. Bank dependency moderates the positive and significant relationship between corporate social performance and the cost of debt.
FAKTOR-FAKTOR YANG MEMPENGARUHI EMESIS GRAVIDARUM PADA IBU HAMIL TRIMESTER 1 DI TPMB JAKARTA BARAT Hendriani, Nopi Hendriani; Sugiharti, Sugiharti
Jurnal Ilmiah Kesehatan Vol 14 No 1 (2024): Jurnal Ilmiah Kesehatan: Mei 2024
Publisher : Fakultas Ilmu Kesehatan (FIKES) Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jik.v14i1.7753

Abstract

Objective: To determine the factors that influence Emesis Gravidarum in 1st Trimester Pregnant Women at TPMB Semanan, West Jakarta for the period 1 November 2023 - 31 January 2024. Methodology: This type of research is analytical descriptive and uses a cross sectional research design. Using total sampling, using data namely primary data, namely questionnaires and secondary data, namely data that already exists in the TPMB medical record Results: Statistical test results: obtained p value = 0.709, so it can be concluded that there is no relationship between age and the incidence of emesis gravidarum in pregnant women in the 1st trimester. Obtained a value of p = 0.067, it can be concluded that there is no relationship between education and the incidence of emesis gravidarum in pregnant women in the 1st trimester. And the p value obtained = 0.643 Conclusion: there is no relationship between work and the incidence of emesis gravidarum in pregnant women in the 1st trimester. This research shows that there is no relationship between age, education and employment and the incidence of emesis gravidarum in pregnant women in the 1st trimester at TPMB Semanan, West Jakarta for the period 1 November 2023 - 31 January 2024.
The Role of the School Principal as a Manager in Improving the Quality of Learning Through Learning Communities at SD Negeri 1 Kalipang, Rembang Regency Sugiharti, Sugiharti; Yuliejantiningsih, Yovitha; Prayito, Muhammad
Journal of Educational Sciences Vol. 10 No. 1 (2026): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.10.1.p.970-982

Abstract

This study examines the role of the principal as a manager in improving the quality of learning through learning communities at SD Negeri 1 Kalipang. The research aims to understand how effective school leadership can enhance teaching quality by organizing collaborative learning environments for teachers. The findings suggest that the principal's involvement in planning, organizing resources, and motivating teachers has significantly contributed to the success of the learning community program. By engaging teachers in collaborative activities and fostering a culture of continuous professional development, the school has enhanced both teaching competencies and student engagement. Despite challenges such as a limited number of certified teachers in certain subjects, the school has been successful in overcoming these obstacles through training and resource optimization. This study highlights the importance of a principal’s leadership in fostering a supportive learning community, which ultimately improves educational outcomes. The results provide valuable insights for other schools aiming to implement similar programs to enhance learning quality and teacher development.
PRINCIPAL'S MANAGERIAL STRATEGY: OPTIMIZING THE ROLE OF THE LEARNING COMMUNITY IN IMPROVING THE QUALITY OF LEARNING AT SDN 1 KALIPANG Sugiharti, Sugiharti; murniati, ngurah ayu nyoman; Prayito, muhamad
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.6680

Abstract

SDN 1 Kalipang has actively implemented Learning Communities, resulting in improved performance on the educational report card over the last three years. This study aims to describe and analyze the principal’s strategic and operational roles in managing Learning Communities to improve learning quality at SDN 1 Kalipang. Using a qualitative case study design, data were collected through in-depth interviews with principals and teachers, observations of Learning Community activities, and documentation analysis. The findings indicate that the principal demonstrates comprehensive leadership. Strategically, the principal positions Learning Communities as a priority program aligned with the school’s vision. Operationally, the principal facilitates collaborative routines, ensures resource allocation, and creates a supportive culture for teachers. The study concludes that the principal’s managerial strategy—both strategic and operational—significantly enhances the effectiveness of Learning Communities as a collaborative mechanism for improving learning quality.
Pemberdayaan UMKM Desa Semat melalui Pembinaan Pencatatan Keuangan Usaha Berbasis SAK EMKM untuk Desa Wisata Rahmadhani, Sari; Rozak, Hasan Abdul; Taswan, Taswan; Sugiharti, Sugiharti; Wardati , Emi; Maisyaroh, Ayu; Rofiqi, Ahmad
Jurnal Nusantara Mengabdi Vol 5 No 2 (2026): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v5i2.6207

Abstract

Purpose: This community service program aimed to improve financial literacy and bookkeeping skills among MSMEs in Semat Village, Jepara, supporting sustainable business decisions and promoting local tourism based on regional products. Methodology: The program targeted 30 MSMEs, providing two days of training on SAK EMKM templates and Excel-based bookkeeping. Participants then received one month of intensive mentoring focused on daily transaction recording and separating business and personal finances. Evaluation was conducted through pre- and post-tests. Results: Participants showed significant improvement in both hard and soft skills. Financial recording skills rose from 20% to 88% (+68%), and the ability to separate business and personal finances increased from 12% to 84% (+72%). All participants demonstrated the ability to identify positive cash flow and prepare independent financial reports. Conclusions: The mentoring program successfully enhanced financial literacy, laying a foundation for sustainable business practices and long-term growth in Kembang Turi based village tourism. Limitations: The study is limited by the short mentoring period (one month) and small sample size, which restricts long-term impact measurement. Additionally, no control group was used. Contributions: The study provides a practical financial management model for rural tourism-based MSMEs, offering insights for academics, policy recommendations for local governments, and templates for practitioners.
Co-Authors Abd. Malik Achmad Jaelani Adeloktary, Tarisya Adhitya Yoga Prasetya Aji, Liftahul Sekar Andreas Andreas Antoni Antoni Arifin, Ahmad Zaenal Atmojo, Yustinus Dwi Bhandari, Rahul Faisal Akbar, Muhammad Fitriani Fitriani Gusneli Gusneli Hadi, Arman Hariadi, Sandy Kurniawan Harmono, Pilipus Dwi Hasan Abdul Rozak Hendriani, Nopi Hendriani Heny Lestary Hikmah, Astakirana Nur Irma Irma Ivanny Zerlina Putri Janna Prafika Jatmiko, Robby Judijanto, Loso Maisyaroh, Ayu Maulana Ihsan, Maulana Moh Salimi Muafiqie, Humaidah Muhammad Prayito Mujiati, Mujiati Nanang Wahyudin Nasir, Wan Mohd Nazdrol bin Wan Mohd Nera Marinda Machdar Ngurah Ayu Nyoman Murniati Ningrum, Dina Dwi Noor Salim Nurkolis Nurkolis, Nurkolis Nurul Wijayanti Permatasari, Novita Prayito, Muhamad Qomariah Qomariah Rafini, Rafini Rahmania Mustahidda Riatmaja, Dodi Setiawan Rofiqi, Ahmad Rostini, Tintin Sari Rahmadhani Siregar, Retnawati Sudarmanto, Eko Sumarno , Sumarno Tanong, Mochtar Taswan, Taswan Thongkamkaew, Chanwut Tri Rahayu Tri Widyastuti Tumeko, Dwi Satrio Bagus Wahiddin, Wahiddin Wardati , Emi Wardhani, Eka Nurlita Kurnia Yovitha Yuliejantiningsih, Yovitha Zai, Asryani Zulkarnaen, Muhammad Rivanda Zunsyika Zahra Zatira