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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Jurnal Analisis Bisnis Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Community Empowerment Accounting and Finance Studies Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Borobudur Accounting Review JIFA (Journal of Islamic Finance and Accounting)
Barkah Susanto
Universitas Muhammadiyah Magelang, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Assistance in the preparation of financial reports and asset inventory at BUMDes Wringinputih Barkah Susanto; Eka Novia Susianti; Devi Hidayati; Suci Pangukir; Risa Yuliana Mahfiroh
Community Empowerment Vol 7 No 6 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.541 KB) | DOI: 10.31603/ce.6489

Abstract

During the Covid-19 pandemic, financial reports were prepared and asset data was collected in an effort to improve accountability and professionalism in the management of BUMDes. The Balkondes Guyub Rukun, Bojong Hamlet, Wringinputih Village, Borobudur District, Magelang Regency, was the venue of this program. A BUMDes manager and Balkondes Guyub Rukun employee, was the target of this program. Field surveys, problem identification, needs analysis, training, and mentorship are just a few of the activities that have been undertaken. It is envisaged that hosting activities and training in the preparation of financial reports and asset data collecting will provide insight and experience, as well as boost the efficacy of financial report preparation that is currently done manually. This program produces digital financial reports based on pivotable Excel spreadsheets and well-documented BUMdes asset inventory data.
The Effect of Environmental Performance, Environmental Costs, and Environmental Disclosure on Profitability of Manufacturing Companies Listed in Indonesia Stock Exchange 2016 - 2020 Fandy Wicaksono; Barkah Susanto; Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.861 KB) | DOI: 10.53017/ujeb.130

Abstract

This study aims to empirically examine the effect of environmental performance, environmental cost and environmental disclosure on profitability that is measured using the (ROA) as a market performance ratio. This type of research is quantitative research conducted using secondary data in the form of data from annual reports from 2016 to 2020. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method uses purposive sampling and obtained a sample of 13 companies or 65 company samples. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that the environmental performance and environmental disclosure have a positive effect on profitability. However, environmental cost had no effect on the profitability.
Pengaruh Corporate Governance, Karakter Eksekutif, dan Koneksi Politik terhadap Tax Avoidance (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2020) Asfahanni Auliya; Barkah Susanto; Anissa Hakim Purwantini
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1151.88 KB)

Abstract

Tax avoidance merupakan praktik penghindaran pajak yang dapat dilakukan oleh wajib pajak badan maupun pribadi dan merupakan penghindaran pajak yang dilegalkan guna tujuan tertentu seperti memaksimalkan laba. Penelitian ini bertujuan untuk mengetahui faktor - faktor yang memengaruhi tindakan tax avoidance yaitu corporate governance dengan indikator penilaian komisaris independen dan kualitas audit serta faktor karakter eksekutif dan koneksi politik. Populasi yang digunakan dalam penelitian ini adalah perusahan manufaktur yang terdaftar di BEI pada tahun 2016 – 2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan memperoleh sampel sebanyak 15 perusahaan. pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa komisaris independen, kualitas audit, dan koneksi politik tidak berpengaruh terhadap tax avoidance. Variabel karakter eksekutif berpengaruh positif terhadap tax avoidance.
The Influence of Good Corporate Governance and Firm Size on Financial Performance (Empirical Study on Sharia Banking Registered at OJK Period 2014-2020) Laras Dian Arifah; Barkah Susanto; Veni Soraya Dewi
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.786 KB)

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh Good Corporate Governance dan Firm Size terhadap kinerja keuangan pada perbankan yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2014 – 2020. Kinerja keuangan merupakan hasil kerja dari pencapaian suatu perusahaan dari berbagai divisi di dalamnya yang dapat dilihat dari kondisi keuangan perusahaan yang disajikan dengan angka pada periode akuntansi terkait. Populasi pada penelitian ini diambil dari perbankan syariah yang terdaftar di Otoritas Jasa Keuangan selama periode 2014 – 2020. Teknik pemilihan sampel penelitian menggunakan teknik pemilihan purposive sampling. Sampel yang terpilih sebanyak 6 perbankan syariah yang melalui kriteria yang telah ditentukan. Uji hipotesis pada penelitian ini dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen tidak berpengaruh terhadap kinerja keuangan, dewan pengawas syariah tidak berpengaruh terhadap kinerja keuangan, komite audit berpengaruh negatif terhadap kinerja keuangan dan Firm Size berpengaruh negatif terhadap kinerja keuangan.
Pengaruh Kepemilikan Institusional, Komite Audit, Profitabilitas, dan Kinerja Lingkungan terhadap Environmental Disclosure (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Ridha Nur Zullaekha; Barkah Susanto
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4894

Abstract

This study aims to examine the factors that influence environmental disclosure, including institutional ownership, audit committee, profitability, and environmental performance. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange from 2015-2019. The sample selection technique used purposive sampling technique. Samples were selected as many as 17 companies through the specified criteria. Hypothesis testing in this study was carried out usingmultiple linear regression analysis. The results of this study indicate that the variables of profitability and environmental performance have a positive effect on environmental disclosure. Institutional ownership variable has a negative effect on environmental disclosure. Audit committee variable has no effect on environmental disclosure.
Pengaruh Kompetensi Aparatur Desa dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa dengan Sistem Pengendalian Internal sebagai Variabel Intervening (Studi Empiris pada Desa di Kecamatan Kajoran Kabupaten Magelang) Galuh Maharani; Barkah Susanto
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6396

Abstract

Tujuan pemerintah dalam melaksanakan pembangunan desa adalah menjadikan desa lebih maju serta meningkatkan kesejahteraan masyarakat. Tujuan penelitian ini untuk menguji secara empiris dan menganalisis pengaruh Kompetensi aparatur desa dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana desa melalui sistem pengendalian internal. Penelitian ini diharapkan memberikan kontribusi bagi perkembangan konsep mengenai pelaksanaan pemerintah daerah, khususnya terkait dengan akuntabilitas pengelolaan dana desa. Sampel yang digunakan yaitu Aparatur Desa di seluruh desa di Kecamatan Kajoran tepatnya 29 desa penerima dana desa pada tahun 2021 dengan total 77 responden. Metode pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah menggunakan path coefficient. Hasil penelitian ini menunjukkan bahwa kompetensi aparatur desa dan pemanfaatan teknologi informasi berpengaruh positif terhadap akuntabilitas pengelolaan dana desa. Sedangkan kompetensi aparatur desa dan pemanfaatan teknologi informasi berpengaruh postif terhadap sistem pengendalian internal. Hasil menunjukkan bahwa sistem pengendalian internal dapat memediasi kompetensi aparatur desa dan pemanfaatan teknologi informasi terhadap akuntabilitas peneglolaan dana desa.
Gender Differences, Framing, and Responsibility in Investment Decision-Making: An Experimental Study Barkah Susanto; Naufal Afif; Betari Maharani; Nur Laila Yuliani; Muhammad Ridhwan Ab Aziz
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.735 KB) | DOI: 10.18196/jai.v24i1.15956

Abstract

Research aims: This study aims to investigate the effect of gender, framing, and responsibility on investment decision-making. Design/Methodology/Approach: This experimental study used a subject design of 2 x 2 x 2, in which 81 doctoral students participated. Furthermore, cross-tabulation was employed to analyze and examine the hypotheses.Research findings: The results revealed that positive and negative framing and responsibility levels would affect investment decision-making. This research also uncovered differences in risk preferences in decision-making between men and women. Additionally, both genders had varying preferences in making similar decisions.Theoretical contribution/Originality: Several studies have shown that when information is presented differently, here in after referred to as framing, it significantly influences decisions. However, the decision-making determination is influenced not only by framing but also by other variables. In this study, the framing variable, therefore, was tested jointly with the variables of responsibility and gender differences.
Assistance in the establishment of BUMDes in Sonorejo Village, Candimulyo Barkah Susanto; Ataj Amiratul Aida; Elifa Fenny Rahayu; Khofifa Lailatul Salamah; Lidya Sahira Atiqoh; Iffatul Farida
Community Empowerment Vol 7 No 10 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.6638

Abstract

The Integrated Community Service (PPMT) activity regarding the establishment of BUMDes in Sonorejo Village, Candimulyo was carried out as an effort to develop investment and productivity by advancing the village economy, and facilitating community services to obtain welfare. This program was carried out with BUMDes administrators and village assistants. The method of implementing the program is carried out starting from socialization, assistance, monitoring and evaluation in the establishment of BUMDes. With this program, the establishment of BUMDes is expected to provide insight and experience and advance the village economy. The result of this program is the verification of all legal documents and the registration of the proposed BUMDes on the Ministry of Village website.
Formation of Pokdarwis in supporting the establishment of the Merbabu slope tourism area in Surodadi Village, Magelang Barkah Susanto; Nia Kurniati Bachtiar; Laili Qomariyah; Afla Azzahra Putri; Lany Christanty; Lasiona Ravi Nirwana
Community Empowerment Vol 7 No 11 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.7897

Abstract

Due to a lack of understanding regarding the development of tourist areas, the natural potential of Surodadi Village, Candimulyo, Magelang Regency has not been optimally developed to become a natural tourist attraction. This community service's goal is to help create tourism awareness groups (POKDARWIS) and educate people on how to manage and develop natural tourism villages. This program uses the knowledge and skill transfer method to village officials and the community as POKDARWIS candidate members. The result of this program was the formation of POKDARWIS as one of the institutions that handles the development or establishment of tourist areas in Surodadi Village, Candimulyo, Magelang Regency.
The Effect of Environmental Performance, Environmental Costs, and Environmental Disclosure on Profitability of Manufacturing Companies Listed in Indonesia Stock Exchange 2016 - 2020 Fandy Wicaksono; Barkah Susanto; F Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.130

Abstract

This study aims to empirically examine the effect of environmental performance, environmental cost and environmental disclosure on profitability that is measured using the (ROA) as a market performance ratio. This type of research is quantitative research conducted using secondary data in the form of data from annual reports from 2016 to 2020. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method uses purposive sampling and obtained a sample of 13 companies or 65 company samples. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that the environmental performance and environmental disclosure have a positive effect on profitability. However, environmental cost had no effect on the profitability.
Co-Authors Afafa, Rizal Wahyu Afla Azzahra Putri Angger Mahanani Ani Setiyowati Asfahanni Auliya Asifa Nas Arif Ataj Amiratul Aida Atina Harin Hayuni Azzahra, Zesi Azzahra, Zesi Betari Maharani Betari Maharani Chariri, Fardan Nur Daniswara, Aditya Ari Darmadi, Ravindra Ardiana Devi Hidayati Dewi , Veni Soraya Dina, Fauza Arsya Eka Novia Susianti Elifa Fenny Rahayu Ericka Darmawan Fandy Wicaksono Farida, Farida Fathima, Salsa Hanifatul Fitriana, Ramadzani Galih, Septi Sulistya Galuh Maharani Hadianto, Akrim Hafizh Reza Muhammad Handrisaktiyati, Vian Handrisaktiyati Handrisaktiyati, Vian Handrisaktiyati Herlina Hera Pradian Iffatul Farida Ilham Majida Yasa Khalimah Dwi Kurniawati Khasanah, Intan Khamilatul Khofifa Lailatul Salamah Laili Qomariyah Lany Christanty Laras Dian Arifah Lasiona Ravi Nirwana Lidya Sahira Atiqoh Melinda Puspa Dewi Muhammad Ridhwan Ab Aziz Naufal Afif Nia Kurniati Bachtiar Nina Ndaru Arlintang Nur Hidayah Nur Laila Yuliani Pradana, Fahrial Santri Anom Pranita Siska Utami Purwantini, Anissa Hakim Riana Mashar Ridha Nur Zullaekha Risa Yuliana Mahfiroh Rizqil Ghozi Mubarok Rochman, Miftachul Rochmatilah, Siti Salsa Hanifatul Fathima Suci Pangukir Sukma Auranisha Shifania Syaukani, Muhammad Mirza Syuhada Abdi Ra’uuf Titi Wahyuningsih Utami, Pranita Siska Veni Soraya Dewi Wulandari, Nofi Yunita Yunita