Article Per Year (5 Year)
p-Index From 2020 - 2025
2.332
P-Index
This Author published in this journals
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 Jurnal Akuntansi Journal De Facto JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Nusantara Hasana Journal Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Kajian dan Penelitian Umum Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Asian Journal of Social and Humanities Accounting Analysis Journal
Sari Lestari
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
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.
CEO Characteristics: Navigating Accounting Conservatism Via Technology And Information Investment Sari Lestari; Mutmainah, Siti; Raharja, Surya
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1936

Abstract

The study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022. The study selected 40 companies through purposive sampling, resulting in 120 observations data. The research collected data from audited financial and annual reports, available on www.idx.co.id. The data were analysed using path analysis facilitated by Smart PLS. The findings indicate that the CEO's educational background and gender do not influence accounting conservatism. CEOs with educational backgrounds in accounting and related fields negatively influence technology and information investment, as do female CEOs. Technology and information investment influence accounting conservatism. Interestingly, technology and information investment mediate between female CEOs and accounting conservatism, while educational background does not. Decision-makers in the banking sector can leverage these findings to design strategic decisions.
Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence Lestari, Sari; Mutmainah, Siti
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.37442

Abstract

This study aims to investigate the influence of heptagon theory elements, including pressure, opportunity, rationalization, competency, arrogance, greed, and ignorance, on academic fraud. Additionally, the study seeks to assess the moderating effect of Chat GPT usage, an artificial intelligence application, on the relationship between each element of heptagon theory and academic fraud. Employing a quantitative approach, the study focuses on the population of accounting students in vocational high schools, with a sample of 120 respondents meeting representativeness criteria calculated using the Cochran formula. Primary data is collected through respondents' responses obtained via a Google Form questionnaire. The results indicate that rationalization, competency, and greed exert has a significant influence on academic fraud among accounting students, whereas pressure, opportunity, arrogance, and ignorance do not exhibit a significant impact. Chat GPT, representing artificial intelligence, does not moderate the relationship between heptagon theory elements and academic fraud.
Analysis of the Independent and Sustainable Waste Recycling Center Program (PADU PADAN) from PT Pertamina EP Prabumulih Field CSR Rosadi, Hengky; Luthfi, Muhammad; Hendra Putra, Erwin; Wahyu Tomo, Almira Chairunissa; Saddam Husen, Mohammad; Aznury, Martha; Lestari, Sari; Marieska, Marieska; Ratna Sari, Dewi; Ripandi, Irfan
Asian Journal of Social and Humanities Vol. 2 No. 9 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i9.322

Abstract

The waste problem has become a disturbing problem in Prabumulih City. In Prabumulih City, there is over capacity at the Final Disposal Site. This is because the volume of waste coming in is very large and has not been managed well. The impact is very negative from an environmental, economic and social perspective. CSR PT Pertamina EP Prabumulih Field is participating in overcoming this through Program Pusat Daur Ulang Sampah Mandiri dan Berkelanjutan (PADU PADAN) as a community development (comdev) program. This research method is in the form of a qualitative field study or field research. The data collection techniques were carried out using observation with active participation, in-depth interviews, documentation and focus group discussions. The research results show: Program Pusat Daur Ulang Sampah Mandiri dan Berkelanjutan (PADU PADAN) program is an educational activity for sorting and processing organic and anorganic waste into marketable products. This program is under the auspices of the CSR of PT Pertamina EP Prabumulih Field in South Sumatra. Program Pusat Daur Ulang Sampah Mandiri dan Berkelanjutan (PADU PADAN) consists of two main programs, namely: 1) Perempuan Berdaya Bersama Kelola Sampah (MUDA BERSAMA), 2) Rumah Inovasi Daur Ulang Sampah Residu Anorganik (RINDU RESIK). The Muda Bersama Program specifically processes organic waste, while the Rindu Resik Program is a process for handling anorganic waste. These two programs have a positive impact on society both from an economic, social and environmental perspective.
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 Arif Santoso Beni Junedi Caryadi Dini Dianti Diva Sukma Az-zahra Dwi Susilaningsih DWI SUSILANINGSIH Elsa Aprina Hani Susanti Hani Susanti, Hani Hendra Putra, Erwin Heru Purwandari Kusnadi Kusnadi Lestari, Rivka Dwi Marieska, Marieska Martha Aznury Melinda, Refy Muhammad Luthfi Murdani, Denny Nurdian Susilowati Rachmadani, Wulan Suci Rahayu, Selvia Rahman, Delicia Y. Raihanataya, Radhiyyah RATNA SARI, DEWI Ratnasari, Febi Ricky Firmansyah Ripandi, Irfan Riska Agustina Rosadi, Hengky Saddam Husen, Mohammad Sahpitri, Sahpitri Sari, Puji Novita Sartiyah Sartiyah, Sartiyah Selamita, Selamita Septian, Reza Rizki Shafa Nurul Shalsabila Shanti, Yunita Kurnia Siti Mutmainah Srimaryani, Srimaryani Surya Raharja Topik Hidayat Triyono Triyono Tusyanah Tusyanah Wahyu Tomo, Almira Chairunissa