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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pendidikan Akuntansi dan Keuangan Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Terapan Akuntansi Jurnal Asy-Syukriyyah Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara PROFICIO: Jurnal Pengabdian Masyarakat Journal of Interdisciplinary Socio-Economic and Community Study Journal of Applied Business, Taxation and Economics Reseach Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Dinamika Akuntansi dan Bisnis (JDAB) e-Jurnal Apresiasi Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Asy-Syukriyyah
Wuryan Andayani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Brawijaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis efek ukuran perusahaan, profitabilitas, likuditas, dan kinerja lingkungan terhadap pengungkapan Islamic Social Reporting Muhammad Rusydi Aziz; Roekhudin Roekhudin; Wuryan Andayani
Jurnal Ekonomi Modernisasi Vol. 15 No. 2 (2019): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.838 KB) | DOI: 10.21067/jem.v15i2.4089

Abstract

This study aims to test and empirically prove the influence of company size, profitability, liquidity and environmental performance on the disclosure of Islamic Social Reporting. This type of research is quantitative research, uses secondary data taken from the Indonesia Stock Exchange (IDX) or the Ministry of Environment. Based on the purposive sampling method, there are 33 samples of companies for 3 years in companies registered with ISSI. This study uses a special regression analysis for panel data using Eviews 10. The results of this study indicate that company size and profitability have a positive effect on the disclosure of Islamic Social Reporting. While liquidity and environmental performance failed to have an effect on the disclosure of Islamic Social Reporting. The results of this study are expected to be a consideration of what factors influence the disclosure of Islamic Social Reporting on companies listed on the Indonesian Islamic stock index (ISSI) in 2015 - 2017 which are also listed on PROPER
ANALISIS ATAS PENGAKUAN PENDAPATAN PAJAK DAN MIGAS SAAT PERMULAAN IMPLEMENTASI BASIS AKRUAL PADA AKUNTANSI PEMERINTAH PUSAT Wirawan Purwa Yuwana; Ali Djamhuri; Wuryan Andayani
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 1 June 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.562 KB) | DOI: 10.28986/jtaken.v2i1.38

Abstract

The Central Government has started to implement the accrual basis in 2015. The beginning of that implementation was interesting to study mainly how the revenue recognition after accounting basis changed. This study aimed to understand and interpret revenue recognition at the beginning of accrual basis implementation. This study used a qualitative methodology with an interpretive paradigm and a case study approach. The interesting results of this study showed some understanding and interpretation. First, the government lost the right of income from oil and gas due to the inconsistency of tax rates between contract and tax treaty. Secondly, there was no disclosure change in oil and gas non-tax revenues because it still used the net principle so that the Government's rights and obligations not well-identified. Thirdly, some bureaucrats had utility motives at oil and gas property tax by utilizing a collection fee. Fourth, the recognition of Government-Tax Borne contained inequity and burdensome Indonesian people because made an addition in mandatory spending, which was funded from the government debt and greater tax collection. The accrual basis implementation should be able to bring a greater good through the use of accounting information in decision-making and public policy.Abstrak Pemerintah Pusat telah memulai penerapan basis akrual pada tahun 2015. Permulaan implementasi ini menarik untuk diteliti terutama mengenai pengakuan pendapatan setelah basis akuntansi berubah. Penelitian ini bertujuan untuk memahami dan memaknai pengakuan pendapatan pada awal implementasi basis akrual. Penelitian ini menggunakan metodologi kualitatif dengan paradigma interpretif dan pendekatan studi kasus untuk mengungkap dan menafsirkan permasalahan yang ada. Hasil penelitian ini menunjukkan beberapa hasil pemahaman dan penafsiran yang menarik. Pertama, Pemerintah kehilangan hak negara dari PPh Migas karena penggunaan tarif pajak yang tidak konsisten antara kontrak dan tax treaty. Kedua, tidak ada perubahan pengungkapan PNBP Migas karena masih menggunakan asas neto sehingga substansi hak kewajiban dan negara dalam pengakuan pendapatan PNBP migas tidak diketahui dengan pasti. Ketiga, terdapat motif utilitas sebagian birokrat dalam pengenaan PBB Migas dengan memanfaatkan biaya pemungutan. Keempat, pengakuan pajak ditanggung pemerintah mengandung substansi ketidakadilan dan memberatkan rakyat Indonesia karena menambah mandatory spending yang dibiayai dari utang negara dan pemungutan pajak yang lebih besar. Implementasi basis akrual seharusnya dapat membawa kebaikan yang lebih besar melalui pemanfaatan informasi akuntansi dalam pengambilan keputusan dan kebijakan publik.
PENGUNGKAPAN SDGs PADA LAPORAN KEBERLANJUTAN PT PETROKIMIA GRESIK BERDASARKAN STANDAR GLOBAL REPORTING INITIATIVE (GRI) PERIODE 2018-2020 Amiroh Nur Amaliyah; Wuryan Andayani
TEMA Vol. 23 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.2.108-119

Abstract

This study aims to disclose the sustainability performance reporting of PT Petrokimia Gresik in 2018-2020 contributing to the SDG program achievement, and to disclose the sustainability performance reporting based on 2016 Global Reporting Initiative (GRI) Standards. This study employs qualitative case study approach and includes secondary data of PT Petrokimia Gresik's 2018-2020 sustainability report accessible from the company's official website. In analyzing the problem, this study utilizes content analysis to thoroughly disclose the sustainability report. The results of this study revealed that the sustainability performance of PT Petrokimia Gresik contributing to the SDG achievement changed annually indicating 31.95%, 31.36%, 33.73% from 2018 to 2020 respectively. Based on the 2016 GRI Standards, the 2018 and 2019 disclosure percentages of PT Petrokimia Gresik were included in Partially-Applied category representing 75.91% and 75.30%, respectively, whilst, in 2020 the disclosure reached 90,89%, making it included in the Well-Applied category.
Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan dan Nilai Perusahaan: Kasus Indonesia Fachruddin Nur; Erwin Saraswati; Wuryan Andayani
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (909.92 KB) | DOI: 10.24815/jdab.v6i2.14087

Abstract

Penelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan (Corporate Sosial Responsibility/ CSR) dan pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Teknik pemilihan sampel menggunakan purposive sampling. Ukuran sampel penelitian sebanyak 156 perusahaan yang terdaftar pada Bursa Efek Indonesia antara tahun 2014 dan 2017. Regresi data panel dengan model efek acak digunakan untuk menganalisis data penelitian. Hasil penelitian ini menunjukkan adanya pengaruh signifikan umur perusahaan, jumlah dewan komisaris, ukuran dan reputasi perusahaan terhadap pengungkapan CSR, namun tidak terdapat pengaruh kinerja keuangan, jumlah kepemilikan saham manajamen, dan likuiditas. Penelitian ini juga menemukan bahwa pengungkapan CSR dapat menentukan nilai perusahaan.
Empowerment of the Community of Candimulyo Village, Jombang Regency in Facing the Covid-19 Pandemic: Leading Product Innovation Wuryan Andayani; Sutrisno T
Journal of Interdisciplinary Socio-Economic and Community Study Vol. 1 No. 1 (2021): June 2021
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.927 KB) | DOI: 10.21776/jiscos.ub.01.01.05

Abstract

Community empowerment is an effort to improve the ability of the community to become an empowered community to enhance the quality of life of the community. The people of Candimulyo Village were given training in making eco print batik and making dim sum food. The training is provided, hoping that the community will have the expertise to make eco prints and dim sum food, which can then be marketed and increase income for families and the community. Ecoprint is very easy to make because it uses natural materials grown around the house and uses environmentally friendly materials. The community is also expected to innovate to make food that can meet the needs of families and society at large and can innovate and develop eco prints. The results of eco prints are stunning and much in demand by the wider community and have high selling power. Eco prints can also be used as a Village Featured Product by creating a Village characteristic motif.
Corporate Social Responsibility in Indonesia: A Bibliography Analysis Wuryan Andayani; Iqbal Lhutfi; Melinda Ibrahim; Kartika Putri Kumalasari; I Wayan Pradnyantha Wirasedana; M. Iswahyudi; Retno Wulandari
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.59252

Abstract

This study uses a bibliographical approach to summarize research on the topic of corporate social responsibility (CSR) in Indonesia from 2007 to 2022. The research was conducted using articles published on the SINTA index. The 20 articles analyzed were summarized based on regulatory design themes, strategic perspectives, models and stakeholders. In this study it was found that the design of regulatory practices regarding CSR is necessary in obtaining legal legitimacy. Furthermore, the perspective of CSR strategy among listed companies in Indonesia is limited to donation and community development activities, and there has been little improvement in CSR implementation. In its implementation, CSR is still mostly at the charity stage. The success of CSR implementation is largely determined by the company's willingness and awareness. The information disclosed is more quantitative than qualitative.
Analisis Rasio Kecukupan Modal dan Kelonggaran Sumber Daya Manusia dalam Implementasi Keuangan Berkelanjutan Wuryan Andayani
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 3 No 1 (2023): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v3i1.595

Abstract

Tujuan penelitian ini adalah untuk melihat hubungan Rasio Kecukupan Modal (Capital Adequacy Ratio) atau (CAR) dan Kekurangan Sumber Daya Manusia (Human Resource Slack) atau (HRC) dalam implementasi Keuangan Berkelanjutan (sustainable finance) tercermin pada 10 (sepuluh) sampel perusahaan Bank Syariah yang tergabung di Bursa Efek Indonesia untuk tahun 2017-2020. Penyampelan menggunakan metode non probability sampling, kemudian data tersebut diambil secara purposive sampling. Metode penelitian ini merupakan statistic deskriptif. Data penelitian menggunakan dokumen yaitu berupa laporan tahunan serta laporan keuangan keberlanjutan. Data yang diolah dalam penelitian ini menggunakan alat analisis berupa Software Statistical Package for Social Science (SPSS) versi 25. Analisis untuk mengukur variabel menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Rasio Kecukupan Modal (Capital Adequacy Ratio) dalam penerapannya tidak mempengaruhi implementasi Keuangan Berkelanjutan (sustainable finance). Implikasi penelitian ini memberikan informasi bahwa Lembaga perbankan syariah harus meningkatkan tata Kelola Perusahaan yang baik, tidak sebatas menjalankan kewajiban Perusahaan saja, namun membangun kepercayaan kepada Masyarakat dan para pemangku kepentingan juga sangat penting untuk diimplementasikan, salah satunya dengan menerapkan sustainable finance.
The Effect of Board of Gender Diversity and Institutional Ownership on Tax Aggressivity with Audit Quality as A Moderation Variable Eris Nanda Mufarikha; Rosidi Rosidi; Wuryan Andayani
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.225

Abstract

The aims of this research are 1) to find out whether there is a negative effect between board gender diversity on tax aggression; 2) to find out whether there is a positive effect between institutional ownership on tax aggression; 3) to find out whether there is board gender diversity effect on tax aggression with audit quality as a moderating variable; and 4) to determine whether there is an effect of institutional ownership on tax aggression with audit quality as a moderating variable. The research approach used in this study is quantitative. The sample in this study was 17 mining companies. The method in this study is Moderated Regression Analysis (MRA). The results of this study show that board gender diversity and institutional ownership harm tax aggressiveness. Moderation variable test results, audit quality is not able to moderate the relationship between board gender diversity on tax aggressiveness and institutional ownership on tax aggressiveness.
PELATIHAN PEMASARAN DAN KEUANGAN BERBASIS TEKNOLOGI SEBAGAI STRATEGI PENGEMBANGAN UMKM DI MALANG RAYA Wuryan Andayani; Sutrisno T; Maharani Wuryantoro
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19777

Abstract

Penggunaan internet di Indonesia semakin meningkat dan menunjukkan tren positif, dengan jumlah pengguna internet mencapai sekitar 196 juta jiwa atau sekitar 72,8% dari total populasi Indonesia pada tahun 2022. Pertumbuhan e-commerce juga meningkat, dengan total nilai transaksi e-commerce di Indonesia mencapai USD 40 miliar pada tahun 2020, meningkat sebesar 37,46% dari tahun sebelumnya. Namun, masih ada beberapa tantangan yang perlu diatasi untuk meningkatkan penggunaan internet di Indonesia, seperti tingkat literasi digital yang rendah di kalangan masyarakat Indonesia, terutama di wilayah pedesaan. UMKM merupakan sektor usaha yang cukup vital bagi perekonomian Indonesia, namun banyak yang kesulitan dalam mengakses pasar yang lebih luas dan dalam hal manajemen dan sumber daya manusia. Pandemi COVID-19 juga memberikan dampak yang signifikan pada sektor UMKM di Indonesia, namun pemerintah telah memberikan berbagai kebijakan dan program dukungan bagi UMKM untuk membantu bertahan dan berkembang di masa pandemi. Program pelatihan ini dikemas dengan penyampaian materi, pelatihan pengembangan strategi UMKM di Malang Raya akan dilakukan dengan metode ceramah, Focus Group Discussion (FGD) dan langsung praktek dalam melakukan pembukuan. Pemateri akan menyediakan handout sebagai bahan bacaan peserta dan menyampaikan atau menjelaskan dalam tayangan power point. Peserta lebih mudah memahami materi yang disampaikan oleh pemateri atau instruktur dengan metode pemberian materi melalui handout dan power point. Pelatihan berjalan lancar. Peserta memahami materi yang diberikan oleh Tim Pengabdian kepada Masyarakat. Peserta memahami pentingnya digital marketing dan manfaat yang dapat diperoleh UMKM dari komputerisasi akuntan. Manfaat komputerisasi akuntansi adalah dapat memudahkan proses pengelolaan keuangan, seperti pencatatan transaksi, pembuatan laporan keuangan dan pengelolaan arus kas. Komputerisasi akuntansi juga dapat meningkatkan akurasi dan keamanan data, dapat mempercepat proses akuntansi, dapat mempercepat proses akuntansi dan menghemat waktu, sehingga pemilik UMKM dapat meningkatkan efisiensi dan produktivitas.
Optimizing Accounting Practices for Financial Management in Orchid Cultivation: A Comprehensive Approach for Farmers in Dadaprejo Junrejo Village, Batu City Wuryan Andayani; Sutrisno T
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.67689

Abstract

   Founded in 2007, DD Orchid in Dadaprejo, Junrejo District, Batu City, is a notable player in orchid cultivation, offering a diverse range of orchids at various price points. Despite its success, the organization faces challenges such as irregular bookkeeping, disorganized stock management, and a lack of basic bookkeeping training for collaborating farmers. This empirical research investigates the impact of proposed solutions on enhancing operational efficiency. The study, spanning a 2-hectare property with advanced watering systems and involving 80-100 plasma-assisted farmers, addresses these challenges through strategic interventions. Firstly, it explores the impact of elevating human resource quality within DD Orchid. Secondly, the implementation of disciplined administrative and financial practices, including regular financial statements, is examined for its effect on overall management. Thirdly, the study evaluates the impact of optimizing orchid code management. Lastly, the research investigates the effectiveness of providing training to plasma-assisted farmers on creating simple financial reports. The anticipated results aim to provide empirical evidence on the effectiveness of these solutions in streamlining administrative, financial, bookkeeping, and human resource management within DD Orchid and among its collaborating farmers. 
Co-Authors . Rosidi Abdul Ghofar Ali Djamhuri Ali Hamzah Alvin Amiroh Nur Amaliyah Anelies Yustisia Anggraini, Rosalina Yuri Ardiniamalia, Utari Arum Prastiwi Aulia Fuad Rahman Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bambang Subroto Deepa Sayeesha Segara Demas Taufiq Suganda Deuis Fitriani Dipayana, Muhammad Avicinna Dwi Anggraini, Septia Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Eza Gusti Anugerah Fachruddin Nur Fajriana, Nadia Fauziah, Aminatul Tanaya Fawwaz, Faiq Muhammad Fernandez, Felix Hadi Gina Zahira Gugus Irianto Hariadi, Bambang Harning Priyastuty I Wayan Pradnyantha Wirasedana Ibrahim, Ahmad Dzaky Iqbal Lhutfi Iwan Triyuwono Jogiyanto Hartono Kartika Putri Kumalasari Lia Yulianti Lilik Purwanti Lucy Sri Musmini M. Iswahyudi Made Sudarma Maharani Wuryantoro Mariatul Ulfa Mansyur Marshaninda, Fayyaza Ghania Mayasari, Rosalina Pebrica Maylansri, Roro Ayu Melinda Ibrahim Muhammad Ikbal Muhammad Rusydi Aziz Nadia Fajriana Namla Elfa syariati Novennia, Rievandra Devita Nur, Fachruddin Rachmawati Rachmawati Rahmah, Layla Fatimah Retno Wulandari Reynaldi, Alessandro Rita Sari Roekhudin, Roekhudin Romadhan, Fadilatur Rosidi Rosidi Salsabilla, Shafira Saputra, Ahmad Yamin Sari Atmini Septilia Woro Anggini Setiyono Miharjo Sheila Gita Aditya Sidarta, Alphasyah Lazuardy Simamora, Masrowaty Rebecca Siregar, Mercy Irene Christine Sony Warsono Supriyadi Supriyadi Sutrisno T Sutrisno T Sutrisno T Sutrisno T Sutrisno T, Sutrisno T Syafiqah, Intan Syaiful Iqbal Tael Batak, Felicia Andrea Tifani Hestikawati Tri Gunarsih Trisno, Sutrino Unti Ludigdo Utama, Sendy Cipta Wirawan Purwa Yuwana Wulan Retnowati Wuryantoro, Maharani Yanti Nova Lita Simorangkir Yusifa Pascayanti Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zamal, Syahrul