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All Journal Sodality: Jurnal Sosiologi Pedesaan BERITA BIOLOGI Innovative Journal of Curriculum and Educational Technology Jurnal ASET (Akuntansi Riset) Teknologi Indonesia JURNAL PUNDI Akurasi : Jurnal Studi Akuntansi dan Keuangan MES: Journal of Mathematics Education and Science Journal De Facto JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Nusantara Hasana Journal Jurnal Kajian dan Penelitian Umum Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Sari Lestari
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Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Agrarian Structure Change and Its Implications for Rural Farmers Movement (Character Analysis Jasinga Farmers Association Forum Post PPAN) Lestari, Sari; Purwandari, Heru
Sodality: Jurnal Sosiologi Pedesaan Vol. 2 No. 1 (2014): Sodality: Jurnal Sosiologi Pedesaan
Publisher : Departement of Communication and Community Development Sciences, Faculty of Human Ecology

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.753 KB) | DOI: 10.22500/sodality.v2i1.9411

Abstract

Masyarakat Curug dan Tegal Wangi memiliki masalah yang berkaitan dengan pendudukan lahan. Dua aspek yang berubah setelah penurunan pendudukan lahan adalah penurunan kepemilikan lahan dan tingkat pendapatan. Munculnya Forum Paguyuban Petani Jasinga merupakan bagian dari strategi mereka untuk menanggulangi masalah di atas. Penelitian ini bertujuan untuk menganalisis pengaruh agraria terhadap perubahan struktur karakter organisasi. Hasil penelitian menunjukkan tidak ada pengaruh perubahan status sosial ekonomi dengan dimensi gerakan petani. Di sisi lain, dimensi gerakan petani memiliki pengaruh dalam karakter petani gerakan. Kata kunci: perubahan struktur agraria, pergerakan petani, Petani paguyuban
METODOLOGI PENELITIAN PENGARUH PENGGUNAAN HANDPHONE TERHADAP KESEHATAN ANAK BALITA (STUDI KASUS DI DESA SEKEKUDA KEC. BOJONGLOA KIDUL KOTA BANDUNG) Sari Lestari; Ageng S Kanda
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i2.990

Abstract

Di jaman sekarang ini kita sudah takasing lagi dengan alat komunikasi yang dinamakan handphone,handphone merupakan alat komukasi eletronik dua arah yang bisa kita bawa kemana mana serta memiliki kemampuan mengirimkan pesan berupa ketikan ataupun pesan suara.Dalam keseharian hampir semua kalangan tidak lepas dari handphone .Apalagi semakin berkembangnya hanphone sehingga memiliki berbagai fungsi yang memudahkan kita.Tidak hanya sebagai alat komunkasi saja handphone juga mulai berkembang lebih pesat sehingga memiliki fungsi lainya seperti sebagai media hiburan bisnis dan sebagainya.Semakin berkembangnya handphone di seluruh kalangan sehingga hal tersebut berdampak pada anak usia dini, Dampak penggunaan gadget terhadap perkembangan sosial anak usia dini yaitu dampak positif dan dampak negatif. Penggunaan gadget yang berlebihan akan membawa dampak buruk bagi perkembangan sosial dan emosional anak.Pengaruh penggunaan handphone terhadap kesehatan anak ini sangat penting untuk mengetahui tumbuh kembang anak. didalam penelitian ini membahas mengenai permasalahan tentang Pengaruh penggunaan handphone terhadap kesehatan anak dan upaya apa saja yang dapat di lakukan kita sebagai orang tua dalam menghadapi permasalahan ini,agar hal tersebut tidak berdampak terhadap perkembangan dan pola pikir anak. Metode yang digunakan adalah metode penelitian Studi Literatur pada data yang akan dikumpulkan serta akan dilakukan melalui serangkaian kegiatan yang berkenaan dengan menganalisi masalah penelitian, metode pengumpulan data pustaka, membaca dan mencatat, serta mengelola bahan penelitian, hasil dari sebuah penelitian yaitu dengan mencari data dari sumber yang sudah ada.Hal ini dapat menunjukan bagaimana Pengaruh penggunaan handphone terhadap kesehatan anak
PENGARUH FEE AUDIT, FINANCIAL DISTRESS, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Lestari, Sari; Shanti, Yunita Kurnia
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.539

Abstract

This research aims to examine the influence of audit fees, financial distress, independent commissioners and audit committees on the integrity of financial reports. Audit fees are measured using the natural logarithm of professional fees, financial distress is measured using the debt to equity ratio, independent commissioners are measured using the ratio of the number of members of the company's independent commissioners to the number of members of the company's board of commissioners, audit committees are measured using the comparison of the number of audit committees that come from from the independent committee with the number of audit committee members and the integrity of the financial reports as measured using the market to book ratio. This type of research is quantitative. Based on purposive sampling, the number of sample companies was 29 companies with an observation period of 5 years, so the total sample was 145 data on the property and real estate sectors listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The data analysis used in this research is a panel data regression model using E-Views 12. The results of this research show that partially audit fees and audit committees have no effect on the integrity of financial reports. Financial distress and independent commissioners have a significant effect on the integrity of financial reports. Meanwhile, simultaneously audit fees, financial distress, independent commissioners and audit committees influence the integrity of financial reports. Keywords: Financial Statement Integrity, Audit Fees, Financial Distress, Independent Commissioner, Audit Committee.
Eskalasi Gelombang Pengungsi Rohingya Di Indonesia: Praktik Penanganan Serta Implikasinya Aprina, Elsa; Angraini, Ana Fatmawati; Lestari, sari; Raihanataya, Radhiyyah
Jurnal de Facto Vol 11 No 2 (2025)
Publisher : Pascasarjana Universitas Balikpapan

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

Abstract

Isu mengenai Pengungsi Rohingya yang datang ke wilayah negara Indonesia kembali marak, hal tersebut dikarenakan adanya eskalasi gelombang pengungsi yang masuk ke Indonesia yang hingga kini telah mencapai sebesar 1.478 orang. Mereka datang dan menyebar ke bebarapa daerah di Indonesia. Kedatangan mereka yaitu bertujuan untuk memperoleh perlindungan, mendapatkan tempat tinggal dan makanan. Semakin meningkatknya eskalasi pengungsi di Indonesia tentu harus mendapatkan perhatian terutama hal-hal yang berkaitan dengan penanganan para pengungsi. Meskipun pemerintah Indonesia sebenarnya sampai saat ini belum meratifikasi Refugees Convention 1951 dan Protocol 1967, namun para pengungsi tetap diberikan tempat penampungan sementara sebagai bentuk bantuan dan menjunjung tinggi prinsip kemanusiaan dan kepedulian pemerintah Indonesia. Pada artikel ini akan memberikan gambaran mengenai penanganan yang dilakukan oleh pemerintah terhadap para pengungsi etnis Rohinya dan implikasi dari adanya eskalasi gelombang pengungsi tersebut. Metode penelitian yang digunakan dalam penelitian ini yakni pendekatan yuridis normatif yang perolehan datanya sebagian besar menggunakan studi kepustakaan yang komprehensif.
ANALISIS PENERAPAN AKUNTANSI PADA BISNIS PAKAIAN THRIFT Lestari, Sari; Anggraini, Arianti Dwi; Caryadi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 12 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i12.11793

Abstract

This study aims to analyze the application of accounting in a second clothes business or thrift. We chose one of the thrift businesses located in Bekasi City as the object of this research. The thrift business, which involves the sale of second clothes at affordable prices, is increasingly popular in various circles of society because of its uniqueness. This study uses a qualitative research method with data collection through interviews and direct observation of the business owner. Primary data was obtained from direct interviews with business owners, while secondary data was obtained by the author from related literature. The results showed that this thrift business has been carrying out manual and simple recording of transactions, with transactions. Nevertheless, the business owner realizes the importance of financial recording, although it is done in a limited way due to a lack of understanding of accounting. The records include sales transactions and store expenses, which are classified into one-month periods. However, the business owner has never calculated the profit or loss from her business activities. Because business owners do not understand the recording of good financial statements in recording financial statements in accordance with applicable Financial Accounting Standards. Thus, the author provides recommendations regarding more effective accounting records for the thrift business.
ANALISIS KEPATUHAN LAZ SIDOGIRI DALAM MENGIMPLEMENTASIKAN PSAK 109 Lestari, Sari; Anggraini, Arianti Dwi; Caryadi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 12 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i12.11806

Abstract

Amil Zakat Organization is an organization established by the government and community organizations. It has a forum function to collect and distribute zakat funds, information / alms collected. This study aims to determine whether Lazsidogiri Zakat Organization applies PSAK No. 109 in its financial statements. The proclamation of PSAK No. 109 aims to regulate the recognition, measurement, presentation in zakat, infaq / alms transactions. This type of research is a case study on Amil Zakat institutions in Sidogiri. This research uses quantitative methods combined with comparative analysis, namely comparing the financial statements prepared by LAZ Sidogiri in 2022 with PSAK 109 regulations. The data used are secondary data in the form of financial statements prepared by LAZ Sidogiri from December 2022.
DOES SUSTAINABILITY RATING REALLY MATTER? Mutmainah, Siti; Prastiwi, Andri; Lestari, Sari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.700

Abstract

The Asia Sustainability Reporting Rating (ASRRAT) aims to incentivize the adoption of sustainability practices. However, comparative studies on the economic performance of rated versus non-rated companies remain limited. Employing legitimacy theory, this study evaluates the financial performance of ASRRAT members and non-members. The population comprises companies listed on the IDX between 2020 and 2022. Financial data were sourced from the Bloomberg database. Utilizing purposive sampling, 527 firm-year observations were obtained (122 for ASRRAT members) and analyzed using an independent samples t-test. The findings indicate that ASRRAT membership has an influence on certain financial metrics, although its impact on overall financial performance is inconsistent. This raises critical questions regarding the efficacy of ASRRAT in fostering substantive sustainability practices beyond reputational objectives. The practical implications of this research suggest that companies should prioritize measurable sustainability actions with financial impact and that ASRRAT should develop outcome-based criteria correlated with financial performance. Sustainability plays a crucial role in balancing profitability, social well-being, and environmental conservation.
Co-Authors A.A. Ketut Agung Cahyawan W Afifah, Risa Ageng S Kanda Aisah Yuningsih Alfackri, Rizal Amir Mahmud Andri Prastiwi Anggraini, Arianti Dwi Angraini, Ana Fatmawati Arif Santoso Beni Junedi Caryadi Dini Dianti Diva Sukma Az-zahra DWI SUSILANINGSIH Dwi Susilaningsih Elsa Aprina Hani Susanti Hani Susanti, Hani Heru Purwandari Kusnadi Kusnadi Lestari, Rivka Dwi Melinda, Refy Nurdian Susilowati Rachmadani, Wulan Suci Rahayu, Selvia Rahman, Delicia Y. Raihanataya, Radhiyyah Ratnasari, Febi Ricky Firmansyah Riska Agustina Sahpitri, Sahpitri Sari, Puji Novita Sari, Puji Novita Sartiyah Sartiyah, Sartiyah Selamita, Selamita Septian, Reza Rizki Shafa Nurul Shalsabila Shanti, Yunita Kurnia Siti Mutmainah Srimaryani, Srimaryani Topik Hidayat Triyono Triyono Tusyanah Tusyanah