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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research Soedirman Accounting, Auditing and Public Sector Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Hilma Tsani Amanati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Studi Pengelolaan Dana Desa untuk Pemberdayaan Masyarakat di Kabupaten Wonosobo Annisa Riva Ardiyani; Evy Rahman Utami; Hilma Tsani Amanati; Abdurrahman Maulana Yusuf
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i2.12093

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan dana desa untuk peningkatan pemberdayaan masyarakat desa di Kabupaten Wonosobo. Beberapa desa di Kabupaten Wonosobo dipilih berdasarkan berdasarkan klasifikasi Indeks Desa Membangun, meliputi Desa Krasak, Blederan, Kebrengan, dan Derongisor. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan yaitu wawancara, dokumentasi dan observasi. Wawancara dilakukan terhadap informan dari aparatur desa dan perwakilan masyarakat. Analisis data dilakukan dengan pengumpulan data dari transkripsi wawancara, observasi langsung dan peninjauan dokumen. Hasil penelitian menunjukkan bahwa pengelolaan dana desa yang dilakukan oleh pemerintah desa di Kabupaten Wonosobo telah memperhatikan aspek akuntabilitas dan transparasi. Selain itu, penggunaan dana sudah tepat sasaran untuk pemberdayaan mayarakat. Secara umum pengelolaan dana desa yang baik telah meningkatkan pemberdayaan dan memberikan manfaat bagi masyarakat di berbagai bidang.
A Cross Country Analysis of Financial Conditions and Earnings Management Firdaus Kurniawan; Nandya Octanti Pusparini; Hilma Tsani Amanati; Albertus Henri Listianto Nugroho
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.256

Abstract

This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports the relationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.
Business Strategy and Corporate Environmental Performance: Evidence from High Environmental Risk Countries in the Asian Region Hilma Tsani Amanati; Choirunnisa Arifa
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.609

Abstract

Abstract: This study aims to provide empirical evidence of the effect of business strategy on the management and operational performance of the company's environment. This study examines business strategy as a company's fundamental element in corporate decision making and focuses on prospector and defender business strategies as strategies that are at opposite extremes of the continuum. The research sample is non-financial companies listed on the Indonesia, India and China Stock Exchanges. The final sample in this study consisted of 869 company observations and years, with the research period from 2015 to 2019. Data analysis was carried out by panel data regression using STATA 16 tools. We found that the company's business strategy had a significant effect on environmental management performance and performance. operational environment of the company. Overall, prospector and defender business strategies have different tendencies towards the level of environmental management performance and environmental operational performance. Companies with a prospector business strategy, even though they have a lower level of environmental management performance, are able to maintain their environmental externalities well. Meanwhile, a company with a defender business strategy managerially has a strategic planning system that has been stable but tends to limit involvement in environmental activities in real terms with cost considerations. This research can serve as an illustration for regulators to consider proactive environmental policies for companies. Keywords: business strategy, environmental management performance, environmental operational performance
Optimizing Taman Pustaka 'Aisyiyah Dzakiya through Storytelling Training for 'Aisyiyah Bustanul Athfal Kindergarten Teachers in Minggir Hilma Tsani Amanati; Nandya Octanti Pusparini; Bella Ananda Chairunnisa; Fajar Kholillulloh; Santi Putriani
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2024): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v7i1.4435

Abstract

Taman Pustaka 'Aisyiyah Dzakiya is a reading park under the auspices of the Pimpinan Cabang 'Aisyiyah Minggir Cultural Institute which is located in the Al-Umar Parakan Wetan Sendangsari Minggir Mosque complex, Sleman Yogyakarta. Taman Pustaka 'Aisyiyah Dzakiya was founded in 2019 after receiving the first grant from the National Library of Indonesia. The main problems faced include that Taman Pustaka 'Aisyiyah Dzakiya has not upgraded its reading books or other supporting facilities, so its resources are still limited. The management carried out by volunteers is considered less than optimal, because there is no strong motivation from the management to maximize the value of this reading park. To be able to overcome this problem, the service team tried to provide a solution by creating a program whose aim was to increase the value of the Taman Pustaka 'Aisyiyah Dzakiya using a learning method approach through stories. So, the activity that will be carried out is storytelling training for kindergarten and PAUD teachers in Kapanewon Minggir. Apart from that, another activity that the proposing team offers as a solution to improve the functionality of Taman Pustaka 'Aisyiyah Dzakiya is improving the physical facilities of the library, namely by repairing damaged cupboards and increasing the collection of reading books in the library. Methods for implementing activities include preparation and coordination, repair and upgrading of facilities, implementation of storytelling training, and evaluation and monitoring.
KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNMENT (ESG) DAN COST OF DEBT: APAKAH KARAKTERISTIK DEWAN KOMISARIS MEMILIKI PERAN? Pusparini, Nandya Octanti; Amanati, Hilma Tsani
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10828

Abstract

This study aims to obtain evidence of the influence of ESG performance on the cost of debt and the role of the independent committee in this relationship. The sample used consists of non-financial companies listed on the Indonesia Stock Exchange from 2011 to 2019. The final sample comprises 205 company-year observations. Data were processed using the Generalized Least Squares (GLS) method through STATA 16.0 software. The results of this study indicate that higher ESG performance leads to lower cost of debt. This suggests that creditors view ESG performance as an important practice to be implemented in a company. The study also documents findings that the independent committee does not play a moderating role in the relationship between ESG performance and the cost of debt.
ENTERPRISE RESOURCE PLANNING SYSTEM, UNRAVELING THE EVOLUTION AND TRANSFORMATIVE IMPACT ON PT. XYZ Fajar Kholillulloh; Hilma Tsani Amanati; Nandya Octanti Pusparini; Bella Ananda Chairunnisa
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12775

Abstract

In an era of rapid technological growth, data and information have become vital for businesses. To effectively manage large volumes of data and integrate information across various departments, an Enterprise Resource Planning (ERP) system is essential. However, the implementation of ERP poses challenges as it requires careful consideration of economic, technical, and technological factors. This research seeks to analyze the effects of ERP implementation on the financial performance of companies, specifically focusing on PT. XYZ, a medical equipment distributor in Indonesia. A qualitative descriptive methodology is utilized to explore how ERP supports data management and handles increases in transaction volume. Implementations of ERP systems, such as Odoo, offer significant advantages, including the capability to generate real-time financial reports and track cash flow in line with the company's logistics activities. Nevertheless, the ERP implementation process demands considerable time and effort from management to ensure accurate and consistent data entry.
THE ROLE OF COMPANY BUSINESS STRATEGY ON SUSTAINABILITY PERFORMANCE. Amanati, Hilma Tsani; Pusparini, Nandya Octanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.267

Abstract

This research investigates the influence of business strategy as a fundamental aspect of the company on the company's involvement in non-financial performance. In general, research wants to know the role of business strategy on a company's sustainability performance. Researchers conducted separate tests on environmental, social and governance performance as aspects that build sustainability performance. The analysis was conducted on non-financial companies in the ASEAN region in 2015-2019. Research data was obtained from the Thomson Reuters Refinitiv Eikon database, and data analysis was carried out using STATA software. The test results show that business strategy has a significant positive relationship with environmental performance and social performance but has no effect on governance performance and sustainability performance.
A Cross Country Analysis of Financial Conditions and Earnings Management: Evidence from Asia Continent Kurniawan, Firdaus; Pusparini, Nandya Octanti; Amanati, Hilma Tsani; Nugroho, Albertus Henri Listianto
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.256

Abstract

This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports therelationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.
Co-Authors Abdurrahman Maulana Yusuf Annisa Riva Ardiyani Arifa, Choirunnisa Bella Ananda Chairunnisa Evy Rahman Utami Fajar Kholillulloh Firdaus Kurniawan Firdaus Kurniawan Kurniawan, Firdaus Meliani Mukti Nugroho, Albertus Henri Listianto Pusparini, Nandya Octanti Santi Putriani