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All Journal Jurnal Manajemen dan Organisasi Jurnal Reviu Akuntansi dan Keuangan INFERENSI The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Cahaya Mandalika Jurnal Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Social And Economics Research LEBAH International Journal of Applied Business and International Management E-Jurnal Akuntansi TSM JPMA Jurnal Pengabdian Nasional (JPN) Indonesia journal of social and economic research eJEBA
Nining Ika Wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Jember, Indonesia
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Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang) Kresna Syukma Taruna; Nining Ika Wahyuni; Bunga Maharani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11069

Abstract

This study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK.
Rekonstruksi Sistem Informasi Akuntansi Pada PT. NURTIWI Beni Nurochman; Nining Ika Wahyuni; Alwan Sri Kustono
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11148

Abstract

PT NURTIWI is a manufacturing company engaged in the field of furniture that is growing using the accounting information system based Zahir Accounting application, to facilitate the company in decision making. So the author's goal is to analyze and design the information system by making supporting data in the process of input data into accounting information system based Zahir application in the form of Microsoft Excel in order to facilitate the director or employees of the company in making decisions to determine company policy to be taken. In his research the authors used a qualitative approach with descriptive research design, focusing on the systematic explanation of the facts obtained when the research was conducted. The result of SIA analysis applied by PT NURTIWI still has weakness especially in purchasing and supply part, delay in recording of supplier's debt card, and repayment of trade payable, stock card, general journal no grouping of production cost between raw material cost, factory overhead cost and direct labor cost insert per item code. The lack of manpower within the company raises the Administration and Finance in the company’s administrative process to experience delays. Keywords: Decision Making, Reconstruction, Accounting Information Systems, Zahir Accounting
Pengembangan Model Inklusi Green Financing Berdasarkan Tingkat Sustainability Literacy dan Dampaknya terhadap Green Capability Puspita, Dewi Ayu; Wardhaningrum , Oktaviani Ari; Wahyuni, Nining Ika; Sudarno, Sudarno; Kartika, Kartika
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53689

Abstract

AbstrakPemerintah telah berkomitmen untuk mendukung UMKM yang ramah lingkungan melalui kebijakan green financing. Dengan kebijakan ini, diharapkan dapat meningkatkan green capability para pelaku UMKM. Penelitian ini bertujuan untuk menemukan solusi guna meningkatkan akses UMKM terhadap green financing dengan mempertimbangkan tingkat sustainability literacy. Oleh karena itu, penelitian ini menganalisis dan menguji pengaruh sustainability literacy terhadap green capability UMKM dengan mempertimbangkan tingkat inklusi green financing. Objek penelitian adalah UMKM sektor agribisnis di wilayah Tapal Kuda, menggunakan data primer yang diperoleh dari survei kuesioner terhadap 70 pelaku UMKM. Metode penelitian menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa sustainability literacy berpengaruh signifikan terhadap green capability, sementara green financing secara signifikan mengintervening hubungan antara sustainability literacy terhadap green capability. Hasil penelitian ini mengisyaratkan perlunya kolaborasi antara berbagai pihak, termasuk pemerintah, bank, pelaku UMKM, akademisi, dan pemangku kepentingan lainnya untuk terus meningkatkan kerja sama agar program green financing ini dapat menjadi solusi bagi UMKM dalam menangani isu keberlanjutan.Kata Kunci: Green Capability, Green Financing, Sustainability Literacy, UMKM AbstractThe government is committed to supporting environmentally-friendly SMEs through green financing policies. With this policy, it is hoped to enhance the green capabilities of SME players. This research aims to find solutions to improve SMEs' access to green financing while considering the level of sustainability literacy. Therefore, this research analyzes and tests the influence of sustainability literacy on SMEs' green capability by considering the level of green financing inclusion. The research object is SMEs in the agribusiness sector in the Tapal Kuda area, using primary data obtained from a questionnaire survey of 70 SME players. The research method uses a quantitative approach. The research results show that sustainability literacy significantly influences green capability, while green financing significantly intervenes in the relationship between sustainability literacy and green capability. The results of this research imply the need for collaboration among various parties, including the government, banks, SME players, academics, and other stakeholders to continuously improve cooperation so that this green financing program can become a solution for SMEs in addressing sustainability issues.Keywords: Green Capability, Green Financing, SMEs, Sustainability Literacy
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN AGROINDUSTRI DI INDONESIA Ilma, Lusyana Nur; Wahyuni, Nining Ika
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2853

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on company value in the agro-industrial sector in Indonesia. The background of this study is based on the increasing trend of investor attention to aspects reflected in ESG. Company value is measured using the Price to Book Value (PBV) ratio, while the ESG score is calculated based on the GRI Standards 2021. The method used in this study is a quantitative approach with multiple linear regression analysis techniques. The sample consists of 24 agro-industrial companies listed on the Indonesia Stock Exchange during the 2022–2024 period with a total of 72 observations. The control variables used in this study include Return on Assets (ROA), company size, and Debt to Equity Ratio (DER). The results of the study indicate that ESG closure has a positive and significant effect on company value, which supports the theoretical signal that ESG is a positive signal of long-term commitment to the sustainability of the company. In addition, the DER variable also has a significant positive effect, while ROA and company size have a significant negative effect on company value. The coefficient of determination value of 0.298 indicates that the model can explain about 29.8% of the variation in company value. This finding shows that although ESG is not the only factor, it has an important contribution in shaping market perception and increasing the value of agro-industry companies in Indonesia.
Branding Desa Mawar Karangpring melalui Bakpia Mawar dan Kartini Ecopreneur Wilantari, Regina Niken; Aprillianto, Bayu; Wahyuni, Nining Ika; Amilia, Winda; Fadah, Isti; Apriono, Markus; Wardayati, Siti Maria; Awwaliyah, Intan Nurul; Agustriono, Aldi; Irmadariyani, Ririn
Lebah Vol. 19 No. 1 (2025): September: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i1.294

Abstract

Desa Karangpring berlokasi di Kabupaten Jember yang memiliki potensi alam yang signifikan, terutama dalam budidaya bunga mawar. Berdasarkan survei dan diskusi dengan masyarakat setempat, bunga mawar selama ini lebih banyak dijual sebagai sarana ziarah dan persembahan untuk pemakaman, sehingga belum mampu memperkuat citra Desa Karangpring sebagai "Desa Mawar." Aparatur desa dan warga setempat memerlukan pendampingan dalam pengolahan produk berbahan dasar mawar, tidak hanya untuk memperkuat branding desa, tetapi juga untuk meningkatkan nilai ekonomi dari bunga mawar. Program pengabdian kepada masyarakat yang dilaksanakan oleh Keris-Dimas ESG FEB Universitas Jember bertujuan untuk memperkuat branding Desa Karangpring sebagai "Desa Mawar" melalui program Kartini Ecopreneur dan inovasi produk bakpia mawar. Luaran dari program ini meliputi: 1) pembentukan kelompok Kartini Ecopreneur yang bertanggung jawab dalam keberlanjutan pengolahan mawar menjadi bakpia mawar untuk tujuan komersial, 2) terciptanya produk bakpia mawar inovatif dengan cita rasa unik dan lezat berbahan dasar mawar, serta 3) pengembangan branding bakpia mawar melalui pembuatan logo dan kemasan produk
The Effect of Financial Performance and Environmental Sensitivity on ESG Disclosure: Empirical Study in Agroindustrial Sector Apriono, Markus; Fadah, Isti; Wardayati, Siti Maria; Niken, Regina; Aprillianto, Bayu; Wahyuni, Nining Ika; Awwaliyah, Intan
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2531

Abstract

Environmental, Social, Governance (ESG) has become an essential issue in business operation as a result from pressures from stakeholder such as government, society, creditors, and investors not to only seeking profit, but also preserving the environment, caring the society, and having good governance. The purpose of this study is to examine the effect of financial performance and environmental sensitivity on ESG implementation by using regression model. The financial performance measured by Return on Asset (ROA), environmental sensitivity measured by dummy variable which divided companies into two groups with high and low Green House Gas (GHG), and ESG disclosure measured by ESG indicators. There were 18 agroindustrial companies listed in Indonesia Stock Exchange from 2019-2021 observed. The result of this study showed that there was no significant effect of financial performance measured by Return on Asset (ROA) on ESG, otherwise there was positive significant influence of environmental sensitivity on ESG.
DAMPAK ADOPSI IFRS TERHADAP MANAJEMEN LABA DI INDONESIA Jumkhairiyah; Muhammad Miqdad; Nining Ika Wahyuni
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 2 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i2.2422

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui dampak pengadopsian International Financial Reporting Standards (IFRS) terhadapa manajemn laba di Indonesia dengan metode penelitian kualitatif pendekatan scoping review. Data penelitian yang digunakan adalah data skunder berupa jurnal yang terakreditasi selama periode 2012-2023. Penelitian ini menunjukkan bahwa peneliti terdahulu dengan judul yang berkaitan dengan adopsi IFRS terhadap Manajemen Laba di Indonesia kurang berdampak atau tidak berpengaruh terhadap Manajemen Laba itu sendiri. Dari 13 artikel juga dapat diketahui bahwa Perusahaan-perusahaan di Indonesia kurang kepatuhan terhadap IFRS sehingga praktek manajemen laba masih tinggi dan itu juga berpengaruh terhadap kualitas laporan keuangan yang banyak di manipulasi. Peneliti mengharapkan praktek IFRS dapat meningkatkan komparabilitas dan transparansi laporan keuangan, yang pada gilirannya diharapkan meningkatkan kualitas pelaporan keuangan. Salah satu indikator kualitas laporan keuangan adalah rendahnya praktik manajemen laba oportunistik. Dengan adopsi standar IFRS yang lebih ketat dibandingkan dengan standar domestik, diantisipasi terjadinya perubahan dalam praktik manajemen laba di Indonesia. Kata kunci : Adopsi IFRS, Manajemen Laba Abstack: This study aims to determine the impact of the adoption of International Financial Reporting Standards (IFRS) on earnings management in Indonesia with qualitative research methods scoping review approach. The research data used is skunder data in the form of accredited journals during the 2012-2023 period. This research shows that previous researchers with titles related to IFRS adoption of Earnings Management in Indonesia have little impact or no effect on Earnings Management itself. From 13 articles, it can also be seen that companies in Indonesia lack compliance with IFRS so that earnings management practices are still high and it also affects the quality of financial statements that are manipulated. Researchers expect IFRS practices to improve comparability and transparency of financial statements, which in turn is expected to improve the quality of financial reporting. One indicator of the quality of financial statements is the low practice of opportunistic earnings management. With the adoption of IFRS standards that are stricter than domestic standards, changes in profit management practices in Indonesia are anticipated. Keywords: IFRS Adoption, Earnings Management
Co-Authors Adhani, Brilian Farel Agustina, Silva Nasriati Agustriono, Aldi Ahmad Roziq Alfi Arif Alwan Sri Kustono Arif Hidayatullah Awwaliyah, Intan Bayu Aprillianto Beni Nurochman Bunga Maharani Choirunnisak, Ananda Febrina Dewi Ayu P Diajeng Ade Sakina Eko Ganis Sukoharsono Eza Gusti Anugerah Ilma, Lusyana Nur Imam Mas'ud Imansari, Lisa Cahyani Indah Purnamawati Indah Purnamawati Intan Awwaliyah Intan Nurul Awwaliyah Isti Fadah Isti Fadah Istifadah Istifadah, Istifadah Ja’far Aziz Hariza, Ja’far Aziz Jamhari Jamhari Ja’far Aziz Hariza Jumkhairiyah Kartika Kartika Kresna Syukma Taruna Laili, Najmul Marieta Julianti Markus Apriono Markus Apriono Mentari Candrasari Muhammad Miqdad Muhammad Miqdad Niken, Regina Nindi Septia One Dhira Nindi Septia One Dhira, Nindi Septia One Novi Wulandari Noviyanto, Eko Paksi Nur Hisamuddin Prastiwi Puspa Ningrum Pratama, Theodicy Kristian Puspita, Dewi Ayu Puspitasari, Leny Putra, Eko Sasongko Putri Maulida Sri Mulyani Qomar, Mukhamad Alan Nurul Regina Niken Ririn Irmadariyani Roekhudin, Roekhudin Septarina Prita Dania Sofianti Siti Maria Wardayati Siti Maria Wardayati Sudarno Sudarno Sudarno Sudarno Suwargono, Eko Taufik Kurrohman Tia Ardianty Aulia Wardhaningrum , Oktaviani Ari Wasito Wasito Whedy Prasetyo Wilantari, Regina Niken Winda Amilia Yehezkiel Geoffrey Zainatul Qodriyati Zaki Baridwan