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Pengaruh Implementasi Green Accounting Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Istinganah Eni Maryanti; Hariyono
JURNAL WIDYA GANECWARA Vol. 10 No. 4 (2020): JURNAL WIDYA GANECWARA
Publisher : Fakultas Ekonomi dan Bisnis UTP Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jwg.v10i4.1214

Penelitian ini bertujuan untuk menguji pengaruh implementasi green accounting terhadap kinerja perusahaan yang terdaftar di Bursa efek indonesia (BEI) tahun 20018-2019. Green Acounting diukur dengan penilaian PROPER. Dalam penelitian ini hanya perusahaan yang memperoleh penilaian gold dan hijau. Kinerja perusahaan terdiri dari dua variabel yaitu: profitabilitas yang diukur dengan ROA dan earning per share (EPS) perusahaan. Sumber data adalah data sekunder yang berasal laporan keuangan perusahaan yang terdapat pada website resmi BEI. Pengujian hipotesis menggunakan regresi linear dengan software SPSS 20 for windows. Hasil penelitian menunjukkan bahwa penerapan green accounting tidak berpengaruh terhadap EPS dan ROA. Kata kunci: Green Acounting, kinerja perusahaan, orientasi lingkungan

USE FINANCIAL TECHNOLOGY IN IMPROVING FINANCIAL LITERACY (EMPIRICAL STUDY ON FEB- UTP SURAKARTA STUDENTS) Rahmatya Widyaswati; Supartini Supartini; Syahriar Abdullah; Achmad Choerudin; Istinganah Eni Maryanti
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study will focus on students understanding and interest in fintech, how to use financial technology to increase students' financial literacy at the Faculty of Economics and Business, Universitas Tunas Pembangunan Surakarta, Central Java, Indonesia. The research method used is a qualitative descriptive analysis by analyzing, describing and summarizing various conditions, and situations from data collected in direct interview results. The results of this study are that students experience increased financial literacy by using financial technology. Students are used to using financial technology applications, most of which are used for payments. Students feel the use of financial technology helps in planning finances and investing. Financial literacy that plays a role in students is limited to their financial planning. Technology becomes their support in financial planning.

PENDAMPINGAN SISTEM AKUNTANSI E-BLUD DI PUSKESMAS JENAWI, JATIYOSO DAN JATIPURO KABUPATEN KARANGANYAR Syahriar Abdullah; Supartini Supartini; Istinganah Eni Maryanti; Rahmatya Widyaswati
GANESHA: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2023): Juli 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v3i2.2521

Kegiatan pengabdian ini bertujuan untuk membantu peningkatan akuntabilitas keuangan Badan Layanan Umum Daerah (BLUD) Puskesmas di Kabupaten Karanganyar melalui pendampingan pelaporan keuangan BLUD berbasis akrual. BLUD Puskesmas menghadapi berbagai tuntutan akuntabilitas dari peraturan perundang-undangan yang mengaturnya, salah satunya yang paling krusial adalah terkait pelaporan keuangan. Pada saat yang sama, BLUD Puskesmas memiliki keterbatasan dalam Sumber Daya Manusia (SDM) khususnya dalam hal pemahaman pengelolaan dan pelaporan keuangan mengingat sebagian besar SDM pengelola keuangan tidak memiliki latar belakang akuntansi dan keuangan. Di sisi lain, terdapat trade-off yang timbul dari sisi pelayanan prima dan akuntabilitas pengelolaan keuangan selama pandemi COVID-19 yang menjadikan topik ini menarik untuk dikaji, terutama mengenai bagaimana BLUD Puskesmas menjaga akuntabilitas keuangannya dengan adanya peningkatan risiko akan terjadinya tindakan fraud yang merugikan negara, terutama mempertimbangkan peningkatan anggaran dan beban kerja. BLUD Puskesmas di Kabupaten Karanganyar sebenarnya telah melakukan pengadaan sistem pelaporan keuangan berupa E-BLUD pada tahun 2021 untuk mencapai tujuan tersebut. Namun, pelaksanaannya tidaklah mudah karena BLUD Puskesmas menghadapi beberapa masalah seperti keterbatasan SDM serta kendala komunikasi dengan institusi vertikalnya yaitu Dinas Kesehatan dan Badan Keuangan Daerah. Keberadaan suatu mekanisme pendampingan menjadi salah satu solusi yang paling relevan bagi BLUD Puskesmas dalam rangka pengelolaan dan pelaporan keuangan. Melalui kegiatan pendampingan ini, permasalahan keterbatasan pemahaman akuntansi dapat diatasi oleh pendamping sehingga BLUD tidak terlalu mengandalkan dan menunggu komunikasi dan asistensi dengan bagian akuntansi dari Dinas Kesehatan dan Badan Keuangan Daerah setiap kali terdapat permasalahan. Pada akhirnya, BLUD Puskesmas mitra pengabdian mampu menyusun laporan keuangan secara lengkap dan tepat waktu serta mendapatkan opini Wajar Tanpa Pengecualian (WTP).

TROUBLED FIRMS IN INDONESIA STOCK EXCHANGE: THE MONITORING ROLE OF AUDIT COMMITTEE Syahriar Abdullah; Istinganah Eni Maryanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11034

Given the significant number of troubled firms in Indonesian Stock Exchange in recent years, this study aims to examine the role of the audit committee in helping Indonesian listed firms to overcome various problems. We analyse secondary data from troubled firms in Indonesia Stock Exchange for 2018-2020 using ordered logistic regression. From our examination, there are several Indonesian listed firms were given special notation in IDX website, dominated with financial reporting problems, followed with financial problems, and legal compliance problems. We also find that audit committee expertise, activities, and meeting attendance hold significant monitoring role in helping firms avoid accountability problems, proven with significant negative effect. This research contributes to answering the limitations of the literature on issues of issuers' study on the Indonesia Stock Exchange so that it plays a role in enriching the existing literature with a comprehensive investigation of the role of the audit committee. This research also contributes to providing recommendations for the practice of audit committees in order to realize an accountable company that is free from various problems, both financial, legal, and financial reporting issues.

The Role of Moderation in Human Resource Competence in the Influence of Budget Planning and Implementation and Administrative Recording on Budget Absorption in the Government of Sragen Regency, Indonesia Maryanti, Istinganah Eni
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 7 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i7.195

HR competence moderation becomes an important element in understanding how HR influences budget absorption in the Sragen Regency Government. Moderation, in this context, refers to HR's role in controlling and facilitating the relationship between budget planning, budget execution, and administrative records. HR competence includes the ability of individuals to plan, implement and document budgets properly. This study aimed to determine the role of HR competence in moderating the influence of budget planning and implementation, as well as administrative records of budget absorption in the Government of Sragen Regency, Indonesia. This study shows that HR competence moderates the effect of budget planning on budget absorption. HR competence moderates the effect of administrative records on budget absorption.

PENGENALAN AKUNTANSI SEDERHANA UMKM DI DESA KARANGBANGUN, KECAMATAN MATESIH,KABUPATEN KARANGANYAR Istinganah Eni Maryanti; Rahmatya Widyaswati; Supartini Supartini; Syahriar Abdullah; Susilaningtyas Budiana Kurniawati
GANESHA: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2024): Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v4i1.2807

Pencatatan keuangan berperan sebagai alat bantu dalam menjalankan bisnis. Pengelolaan keuangan menjadi salah satu aspek penting bagi kemajuan usaha (Zuhdi, 2011). Pengelolaan keuangan dapat dilakukan melalui akuntansi. Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Masih banyak pelaku UMKM yang belum menyadari pentingnya pencatatan keuangan dan pembukuan yang rapi. Padahal, dengan adanya pembukuan pelaku usaha bisa mengetahui sehat atau tidaknya usaha mereka. Pelaksanaan kegiatan Pengabdian Pada Masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Hasil dari pengabdian masyarakat ini para pelaku UMKM belum menjalankan praktik pencatatan dengan model akuntansi sederhana sehingga diharapkan para pelaku UMKM dapat meningkatkan kinerja usaha yang mereka miliki.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BUMDES INTERNET DESA DI DESA KARANGSARI KABUPATEN KARANGANYAR Susilaningtyas Budiana Kurniawati; Rahmatya Widyaswati; Supartini Supartini; Syahriar Abdullah; Istinganah Eni Maryanti; Warsina Warsina
GANESHA: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v4i2.3734

Badan Usaha Milik Desa (BUMDes) menjadi salah satu cara untuk dapat meningkatkan taraf hidup masyarakan desa terutama dalam hal peningkatan perekonomian masyarakat. Namun demikian sering kali BUMDes tidak berjalan tidak sesuai yang diharapkan untuk memberikan daya ungkit peningkatan ekonomi pedesaan. Operasional BUMDes tidak memberikan keuntungan malah cenderung merugi. Kriteria BUMDes untuk dinyatakan sehat secara finansial dapat dilihat dari laporan keuangan sebagai indikator yang menunjukkan keuntungan secara konsisten. Sehingga kemampuan menyusun laporan keuangan merupakan hal krusial yang harus dimiliki oleh setiap pengelola BUMDes apabila ingin mempertahankan sustainabilitas usahanya. Pelatihan penyusunan laporan keuangan pengelola BUMDes merupakan upaya strategis meningkatkan kapasitas Sumber Daya Manusia (SDM) pengelola BUMDes untuk mengatasi kendala yang selama ini dialami dalam penyusunan laporan keuangan. Hal tersebut yang mendorong Program Studi Akuntansi Fakultas Ekonomi Bisnis Universitas Tunas Pembangunan Surakarta melaksanakan kegiatan pengabdian masyarakat sebagai salah satu tridarma perguruan tinggi dalam bentuk pelatihan penyusunan laporan keuangan BUMDes di Desa Karangsari, Kecamatan Jatiyoso, Kabupaten Karanganyar Provinsi Jawa Tengah.

The Role of Moderation in Human Resource Competence in the Influence of Budget Planning and Implementation and Administrative Recording on Budget Absorption in the Government of Sragen Regency, Indonesia Maryanti, Istinganah Eni
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 7 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i7.195

HR competence moderation becomes an important element in understanding how HR influences budget absorption in the Sragen Regency Government. Moderation, in this context, refers to HR's role in controlling and facilitating the relationship between budget planning, budget execution, and administrative records. HR competence includes the ability of individuals to plan, implement and document budgets properly. This study aimed to determine the role of HR competence in moderating the influence of budget planning and implementation, as well as administrative records of budget absorption in the Government of Sragen Regency, Indonesia. This study shows that HR competence moderates the effect of budget planning on budget absorption. HR competence moderates the effect of administrative records on budget absorption.

Analysis of the Development of Accounting Information Systems Research with Bibliometric Analysis Maryanti, Istinganah Eni
Enigma in Economics Vol. 2 No. 1 (2024): Enigma in Economics
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/economy.v2i1.53

Accounting information systems (AIS) play an important role in supporting decision-making, improving operational efficiency, and increasing organizational accountability. Along with the development of information and communication technology, AIS research continues to grow rapidly. Bibliometric analysis is an appropriate method for mapping the development of AIS research. This research uses bibliometric analysis methods with AIS scientific publication data collected from Scopus and Web of Science during the 2010-2023 period. Data was analyzed with VOSviewer to map research trends, collaboration between institutions, and dominant research topics. AIS research is experiencing rapid growth with a primary focus on systems development, technology adoption, and its impact on organizational performance. Collaboration between research institutions is still low, and there are several research topics that are minimally researched. AIS research shows a focus on technology development, adoption, and impact on organizational performance. Collaboration between institutions is still low, and there are research topics that are minimally researched.

Perilaku Switching pada Perbankan dalam Kajian Filsafat Ilmu Aidha Trisanty; Mugi Harsono; Istinganah Eni Maryanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6812

This article describes the theoretical framework of the construct of switching behavior through a philosophy of science approach. This theoretical framework describes switching behavior in ontology, epistemology, axiology, antecedents, and consequences. This article is a literature study using a linear reference source search accessed through journals, books, articles, and information on websites from 1987 to 2021. Access references through the Directory of Open Access Journals (DOAJ), Scopus, ResearchGate, Google Scholar, ScienceDirect, and ProQuest. Previous research on switching behavior is divided into two aspects there are consumer behavior and consumer psychology, but the previous research and literature have focused more on aspects of consumer psychology. The literature on switching behavior is still segmented into switching behavior between banks or between Financial Technology. This article describes switching behavior from banking service customers to Financial Technology with the millennial lifestyle variable as a moderating variable.

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