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FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE PERUSAHAAN GO PUBLIC Prijanto, Tulus -; Widianingsih, Yuni Pristiwati Noer
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.794 KB)

Abstract

ABSTRACT This paper is to investigate factors which influence voluntary disclosure level of annual report manufacture companies listed on the Indonesian Stock Exchange (IDX). Factors are leverage, percents of public stocks and age of company. The sample consist 86 manufacture companies are published annual report of December 31, 2008. The result shows are percents of public stocks and age of company have effect significant of voluntary disclosure level. However leverage doesn’t effect on the voluntary disclosure level. Keywords: voluntary disclosure, leverage, percents of public stocks and age of company.
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE PERUSAHAAN GO PUBLIC Tulus - Prijanto; Yuni Pristiwati Noer Widianingsih
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.794 KB)

Abstract

ABSTRACT This paper is to investigate factors which influence voluntary disclosure level of annual report manufacture companies listed on the Indonesian Stock Exchange (IDX). Factors are leverage, percents of public stocks and age of company. The sample consist 86 manufacture companies are published annual report of December 31, 2008. The result shows are percents of public stocks and age of company have effect significant of voluntary disclosure level. However leverage doesn’t effect on the voluntary disclosure level. Keywords: voluntary disclosure, leverage, percents of public stocks and age of company.
Pengaruh Corporate Governance terhadap Earnings Management (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Yuni Pristiwati Noer Widianingsih
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v11i1.123

Abstract

The aims of this research are to examine the influence of budgeting objectives characteristics on the performance of Local Government of Temanggung Regency. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers in the middle up to lower level who were also commitment maker in the sense that they participate in budgeting and its implementation and also as staff in charge of budget arrangement. Number of sample processed in the research is 146 samples and processed using SPSS program to examine hypothesis. The Research found out that from five variables of budgeting objectives characteristics, four variables (the clarity of objectives, participation, feedback and objective achievement difficulties) significantly influence the performance of Local Government Officers of Temanggung Regency.
Pemberdayaan ibu rumah tangga melalui pelatihan manajemen keuangan rumah tangga pada komunitas Supermom di kabupaten Boyolali Zai, Simon Nisja Putra; Nurkhayati, Eko Diyah; Widianingsih, Yuni Pristiwati Noer
Jurnal Pengabdian Sosial Vol. 1 No. 10 (2024): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/yqv9jw89

Abstract

Pelatihan pengabdian masyarakat yang dilakukan oleh STIE Swasta Mandiri di Komunitas Supermom Kabupaten Boyolali bertujuan untuk meningkatkan literasi dan keterampilan keuangan ibu rumah tangga. Dalam pelatihan ini, materi yang disampaikan meliputi pengenalan literasi keuangan, pencatatan pemasukan dan pengeluaran, penyusunan anggaran rumah tangga, serta penggunaan aplikasi keuangan. Hasil evaluasi menunjukkan umpan balik yang positif, dengan penilaian baik hingga sangat baik pada sebagian besar materi. Meskipun terdapat beberapa area yang perlu perbaikan, seperti penyusunan anggaran dan penggunaan aplikasi keuangan, pelatihan ini secara keseluruhan berhasil meningkatkan pemahaman peserta tentang pengelolaan keuangan. Program ini dianggap penting karena memberikan pengetahuan dan keterampilan yang esensial bagi ibu rumah tangga untuk mengelola keuangan keluarga secara efektif. Dukungan dari pengurus komunitas dan pemerintah setempat, serta dedikasi dari STIE Swasta Mandiri, turut berkontribusi pada kesuksesan kegiatan ini. Pengetahuan yang diperoleh diharapkan dapat diterapkan untuk meningkatkan stabilitas finansial dan merencanakan masa depan yang lebih baik bagi peserta.
Pelatihan Marketing dan Manajemen persediaan Digital sebagai Strategi Kemandirian Ekonomi Komunitas Supermom Boyolali Widianingsih, Yuni Pristiwati Noer; Zai, Simon Nisja Putra; Nurkhayati, Eko Diyah
Jurnal Pengabdian Sosial Vol. 2 No. 3 (2025): Januari
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/mf83ts39

Abstract

Pengabdian masyarakat ini dilaksanakan sebagai respons terhadap pentingnya pemberdayaan ibu rumah tangga dalam menghadapi perkembangan teknologi digital untuk mendukung kemandirian ekonomi. Komunitas Supermom Boyolali, sebanyak 24 ibu rumah tangga, memiliki potensi besar untuk mengembangkan usaha melalui pemasaran online dan manajemen stok digital. Program ini dirancang dalam tiga tahapan utama yaitu identifikasi kebutuhan, pelatihan teori dasar, dan simulasi bisnis online. Hasil survei awal menunjukkan perlunya peningkatan keterampilan dalam strategi pemasaran digital dan pengelolaan stok yang efisien. Pelatihan teori dasar memberikan pemahaman tentang perilaku konsumen digital, strategi media sosial, serta aplikasi seperti Canva dan Stockpile. Simulasi bisnis online memberikan pengalaman nyata dalam pemasangan produk, pengelolaan stok, dan penyelesaian tantangan bisnis. Evaluasi menunjukkan peningkatan signifikan dalam keterampilan dan kepercayaan diri peserta. Program ini berhasil meningkatkan literasi digital dan kemandirian ekonomi komunitas, dengan rekomendasi pelatihan lanjutan serta kerja sama berkelanjutan bersama STIE Swasta Mandiri.
UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR: English Simon Nisja Putra Zai; Yuni Pristiwati Noer Widianingsih
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.271

Abstract

This study examines the transparency of biodiversity reporting by mining companies in Indonesia based on the Global Reporting Initiative (GRI) guidelines. Using a qualitative approach, this study analyzed 60 sustainability reports from 30 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2022-2023 periods. The results showed that the level of biodiversity reporting was still low, where out of 30 GRI indicators; only 11 indicators (36.67%) were reported. These results show that the company is more focused on short-term operational and reputational issues than long-term strategic efforts.
Readyness for Biodiversity Accounting Disclosure in Corporations Towards Future Hilirization Zai, Simon Nisja Putra; Widianingsih, Yuni Pristiwati Noer
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3893

Abstract

This study examines biodiversity accounting in Indonesia's mining and energy sectors, highlighting the challenges and readiness of companies to support the downstream agenda. Despite the increasing importance of biodiversity for sustainability, issues such as transparency in environmental cost reporting and compliance with regulations persist. Using a qualitative approach through textual analysis of sustainability reports from 60 companies listed on the Indonesia Stock Exchange for 2022-2023, the research identifies key themes related to biodiversity impacts and company actions. The findings reveal that these companies exhibit varying levels of readiness in facing downstream initiatives, with a significant gap between corporate commitments to biodiversity protection and actual implementation. Recommendations for future studies emphasize the importance of integrating advanced technologies, stakeholder engagement, and the role of policy frameworks in enhancing biodiversity management. This research contributes to understanding how companies can align their practices with sustainable development goals, ensuring economic growth while safeguarding biodiversity.
Pelatihan Digital Marketing Bagi UMKM di Danukusuman Surakarta Yuni Pristiwati Noer Widianingsih; Prijanto, Tulus; Santosa, Slamet; Syukriyana, Dzikriya; Zai, Simon; Nurkhayati, Eko; Sukmajati, Amru
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v2i2.155

Abstract

This training was intended for Small and Medium Enterprises (SMEs) in Danukusuman Surakarta. It aims to improve SMEs' basic understanding of digital marketing, introduce SMEs to various digital marketing tools, provide practical skills in using digital media for promotion, and encourage business actors to start utilizing online platforms optimally. The activity results showed that participants were enthusiastic about participating in the training They received training materials from the basics and were able to directly practice the material that had been taught about the basic concepts of digital marketing, the benefits, and the differences with conventional marketing. They can practice directly with their products by taking pictures of their respective products and getting direct feedback. This digital marketing training is very helpful for SMEs to prepare themselves to face challenges in the digital era. As long as the training activities show that the participants respond well, the material provided is practical and can be applied directly by SMEs, which can motivate SMEs to develop their businesses online.