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All Journal PROSIDING SEMINAR NASIONAL KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) JURNAL MITRA SWARA GANESHA Jurnal Counsellia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Taman Cendekia : Jurnal Pendidikan Ke-SD-an Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Bening : Belajar Bimbingan Dan Konseling YUME : Journal of Management Jurnal Sastra dan Budaya Dinamika Journal Of Management Science (JMAS) ACITYA Journal of Teaching & Education INTERACTION: Jurnal Pendidikan Bahasa Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Spirit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) G-Couns: Jurnal Bimbingan dan Konseling Economics and Digital Business Review COUNSENESIA Indonesian Journal of Guidance and Counseling Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Computer, Electronic, and Telecommunication (COMPLETE) GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Abdi Psikonomi Journal of Mechanical Engineering, Science, and Innovation Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium JOEY : Journal of English Ibrahimy Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Majapahit Journal of Islamic Finance dan Management Metathesis: Journal of English Language, Literature, and Teaching El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SUBSERVE: Community Service and Empowerment Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Conference Proceedings International Conference on Education Innovation and Social Science JER IJoEd: Indonesian Journal on Education Atestasi : Jurnal Ilmiah Akuntansi INTERACTION: Jurnal Pendidikan Bahasa JURNAL ILMIAH MITRA SWARA GANESHA: PENELITIAN PENDIDIKAN DAN PENGAJARAN
Eny Kusumawati
Universitas Tunas Pembangunan Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Effect of Company Size, Leverage, profitability, scope of company operations, and Iso 14001 certification on the quality of environmental disclosure Yuliana, Vita Aprilia; Kusumawati, Eny
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2641

Abstract

Quality of environmental disclosure is the disclosure made by a company regarding its obligations to the environment. This research aims to analyze the influence of company size, leverage, profitability, company operational coverage, and ISO 14001 certification on the quality of environmental disclosure in non-financial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 163 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that company size and profitability have effect the quality of environmental disclosure. Meanwhile, leverage, company operational coverage, and ISO 14001 certification have no effect on the quality of environmental disclosure.
Tinjauan Pengaruh Literasi Keuangan, Pendapatan, Risiko Investasi, Sikap Investasi, dan Pengetahuan Investasi terhadap Minat Berinvestasi Anisa Olinda Hanum; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6793

Abstract

This study aims to analyze the effect of financial literacy, income, investment risk, investment attitude, and investment knowledge on investment interest of students of Faculty of Economics and Business, Universitas Muhammadiyah Surakarta (FEB UMS). The research method used is a quantitative approach with data processing using SPSS. Primary data was obtained through a closed-ended questionnaire with five-point Likert scale, which was distributed to active students of FEB UMS who had completed at least two semesters. The sample was selected through purposive sampling. Data analysis includes validity, reliability, classical assumptions, multiple linear regression, F-test, coefficient of determination (R²) and t-test. The results showed that income, investment risk, investment attitude, and investment knowledge have a significant effect on investment interest, while financial literacy has no effect on investment interest. Income, investment risk, investment attitude, and investment knowledge that are positively perceived by students can increase their investment interest. This study provides an empirical contribution on the factors that influence investment interest, so it can be a reference in the development of financial literacy and strategies to increase investment interest among students.
Environmental Cost, Perencanaan Pajak, Ukuran Perusahaan, Leverage, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Muhammad Farhan Fadhlurrohman; Eny Kusumawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7175

Abstract

This study aims to analyze the effect of environmental costs, tax planning, company size, leverage, and managerial ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Company value is a key indicator in assessing the performance and prospects of a company, so understanding the factors that influence it is important for management, investors, and other stakeholders. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consists of 84 analysis units selected using purposive sampling method based on certain criteria. The results showed that leverage and managerial ownership have a significant effect on firm value, environmental costs, tax planning, and firm size have no effect on firm value. This finding indicates that the lower the leverage level, which means the lower the financial risk, the higher the firm value. The smaller the proportion of managerial ownership, which means reducing agency conflicts between shareholders and management so that the company value is higher. The results of this study are expected to be a reference for companies in managing financial structures and corporate ownership strategies to increase firm value.
Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Kualitas Audit, Komite Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Kartika Sandra; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7818

Abstract

Financial report integrity is a condition where information in financial reporting is disclosed fairly, transparently and honestly, without any manipulation or distortion that could mislead report users. This research analyzes the influence of an independen board of commissioners, managerial ownership, audit quality, audit committee, and leverage on the integrity of financial reports in companies in the basic materials sector on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used in this research was purposive sampling. A total of 117 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis and has passed the classical assumption test. The research results provide empirical evidence that the independen board of commissioners variable and audit quality have a significant influence on the integrity of financial reports. Meanwhile, managerial ownership, audit committee and leverage have no effect on the integrity of financial reports. With the integrity of financial reports, stakeholders such as investors, creditors and regulators can make economic decisions with more confidence and based on correct information.
Pengaruh Opportunities, Kepemilikan Manajerial, Investment Opportunity Set, Risiko Litigasi, dan Intensitas Modal Terhadap Konservatisme Akuntansi Nida Hanifah; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7857

Abstract

Accounting conservatism is a concept and prudential principle that recognizes costs and losses early, slows down revenue and profit recognition, lowers asset valuations and raises liability assessments. This study aims to analyze the effect of opportunities, managerial ownership, investment opportunity set, litigation risk, and capital intensity on accounting conservatism in non-financial companies on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 438 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that opportunities and litigation risk affect accounting conservatism. Meanwhile managerial ownership, investment opportunity set, and capital intensity have no effect on accounting conservatism.
Kepemilikan Saham Asing, Manajerial, Institusional, Ukuran Perusahaan, dan Kinerja Lingkungan Terhadap Pengungkapan Laporan Berkelanjutan Muhammad Faisal Arbain; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7903

Abstract

In the era of globalization and rapid information development, corporate social responsibility (CSR) has become a very important issue. One way for companies to demonstrate their commitment to sustainability is by disclosing sustainability reports. This study analyzes the effect of foreign share ownership, managerial, institutional, company size and environmental performance on SDGs disclosure in non-financial companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 111 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis and has passed the classical assumption test. The results provide empirical evidence that only managerial share ownership variabels have a significant influence on SDGs disclosure. Meanwhile, foreign share ownership, institutional, company size, and environmental performance have no effect on SDGs disclosure. These findings provide important empirical and practical contributions for stakeholders, especially companies and policy makers, related to the factors that have contributions to the disclosure of SDGs (Sustainable Development Goals) in non-financial companies listed on the Indonesia Stock Exchange (IDX).
DETERMINASI AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus di Kecamatan Ngombol Kabupaten Purworejo) Prasetyani, Meiliana; Kusumawati, Eny
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12527

Abstract

This research aims to determine the effect of transparency, community participation, competency of village apparatus, internal control structure and effectiveness on accountability of village funds manaagement in Ngombol District, Purworejo Regency, Central Java. This study uses a quantitative approach, for the process of collecting data used the questionnaire method. The population used is all village officials involved in budgeting village funds, namely: Village Head, Village Treasurer, and Village Consultative Body in 53 villages in Ngombol District, Purworejo Regency with a total of 159 respondents. The analytical method used is multiple regression analysis. The results of the study show that transparency, internal control structure, and effectiveness influence the accountability of village fund management. Meanwhile, community participation and the competence of village officials have no effect on the accountability of village fund management. Keywords: Accountability of Village Funds Management, Transparency, Community Participation, Village Apparatus Competence, Internal Control Structure, Effectiveness
Implications of Financial Performance and Corporate Governance on Sustainability Report Disclosure Pertiwi, Lulu Kusuma; Kusumawati, Eny
Proceedings International Conference on Education Innovation and Social Science 2022: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This study aims to analyze profitability, leverage, firm size, and the board of directors on the sustainability report (SR) disclosure. The indicator used to measure SR disclosure was the GRI standard index (2018). The population in this study involved companies listed in the Asia Sustainability Reporting Rating (ASRR). The sample selection method employed purposive sampling, with a total sample of 189 data. The data were obtained using secondary data from the annual report and sustainability report for the 2016-2020 period. The analytical method utilized was multiple linear regression analysis. The study results empirically proved that profitability, leverage, firm size, and the board of directors affected the disclosure of sustainability reports.
EDUKASI MENGHADAPI MASA AKIL BALIGH (PUBERTAS) PADA SISWA KELAS 6 SD AL ISLAM 2 JAMSAREN SURAKARTA Kusumawati, Eny; Nawang Ramandani; Dinar Mahdalena Leksana
Jurnal Pengabdian Masyarakat FKIP UTP Vol 7 No 1 (2026): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v7i1.5792

Abstract

Masa akil baligh (pubertas) merupakan fase perkembangan penting yang menandai peralihan dari masa kanak-kanak menuju remaja awal. Pada tahap ini, anak mengalami perubahan fisik, psikologis, dan sosial yang memerlukan pemahaman dan kesiapan diri yang baik. Namun, banyak siswa sekolah dasar belum memperoleh edukasi yang memadai mengenai pubertas sehingga menimbulkan kebingungan, kecemasan, serta kesalahpahaman terhadap perubahan yang mereka alami. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman siswa kelas 6 SD Al Islam 2 Jamsaren Surakarta mengenai pubertas melalui layanan bimbingan klasikal berbantuan media audio-visual. Metode yang digunakan adalah pendekatan deskriptif-evaluatif dengan tiga tahapan utama, yaitu persiapan, pelaksanaan, dan evaluasi. Subjek kegiatan berjumlah 32 siswa (15 laki-laki dan 17 perempuan) berusia 11–12 tahun. Data dikumpulkan melalui kuesioner pre-test dan post-test serta observasi partisipatif, kemudian dianalisis secara kuantitatif dan kualitatif. Hasil kegiatan menunjukkan peningkatan signifikan pemahaman siswa, dari 21,9% kategori “paham” pada pre-test menjadi 90,6% pada post-test. Siswa juga menunjukkan penurunan kecemasan dan peningkatan kesiapan dalam menghadapi perubahan fisik dan emosional. Hasil ini membuktikan bahwa layanan bimbingan klasikal dengan media audio-visual efektif dalam memberikan edukasi pubertas yang komprehensif, menciptakan ruang aman psikologis, serta mendorong siswa membangun sikap positif terhadap masa akil baligh. Kegiatan ini diharapkan dapat direplikasi di sekolah lain dengan penyesuaian konteks dan melibatkan peran orang tua sebagai pendukung utama pendidikan kesehatan reproduksi anak.
PENGARUH LAYANAN BIMBINGAN KELOMPOK TEKNIK PROBLEM SOLVING UNTUK MENGURANGI GAYA HIDUP HEDONIS PADA SISWA KELAS XI SMA NEGERI 2 KARANGANYAR Kristiani, Lia; Kusumawati, Eny; Dewi Wahyuningsih, Diana
JURNAL ILMIAH MITRA SWARA GANESHA: PENELITIAN PENDIDIKAN DAN PENGAJARAN Vol 11 No 1 (2024): JURNAL MITRA SWARA GANESHA
Publisher : Progran Studi PGSD FKIP UTP SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jmsg.v11i1.3267

Abstract

Tujuan dari penelitian ini adalah mengetahui pengaruh dari layanan bimbingan kelompok teknik problem solving untuk mengurangi gaya hidup hedonis pada siswa kelas XI SMA Negeri 2 Karanganyar. Metode penelitian yang digunakan adalah kuantitatif, jenis pre eksperimental Design dengan desain penelitian one group pre-test post-test. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling, di mana sampel jumlah sampel pada penelitian ini sebanyak 10 siswa kelas XI MIPA 2 dan XI IPS 4. Metode pengumpulan data menggunakan angket, wawancara, dan observasi. Validitas instrumen menggunakan rumus product moment, reliabilitas dengan rumus Cronbach Alpha, dan analisis data dengan menggunakan uji t. Berdasarkan hasil analisis data dengan uji t (paired sample t-test), diperoleh hasil bahwa thitung lebih besar dari ttabel yaitu 14.195 > 1.8331 dan Sig. (2- tailed) = 0,000 < 0,05. Hasil tersebut disimpulkan bahwa Hipotesis Ho ditolak dan Ha diterima, pernyataan tersebut dapat dikatakan bahwa ada pengaruh layanan bimbingan kelompok teknik problem solving untuk mengurangi gaya hidup hedonis siswa kelas XI SMA Negeri 2 Karanganyar.
Co-Authors Abdul Aziz Achyani, Marleny Nur Adinda Ayu Lestari, Adinda Ayu Adityarini, Hepy Adityarini Affiyani Pramono Agata, Dias Agus Endro Suwarno Agusalim, Imam Dui Agustiana, Sabila Dwi Ahmad Mardalis, Ahmad Alfonsus Rama Wijaya Amalo, Elizabeth Anggraeni Andania, Ruqoyyah Amilia Andika, Alfiyyah Fitri Anggraeni, Iis Arista Anisa Olinda Hanum Anistya Dhifa Pratitasari Anshari, Rashif Yahya Arafah, Febriana Arnindya, Fanisa Diva Arrad Ghani Safitra Astuti, Anita Dewi Ayu Fitriawibowo, Winda Aziz, Adnan Abdul Budi Santosa , Nuruddin Priya Chasana, Okti Fairuzani Putri Damha, Maulidino Darojah, Zaqiatud Devita Ajeng Pandu Dewi, Gita Primadhany Mutiara Diana Dewi Wahyunigsih Diana Dewi Wahyuningsih Diana, Lohdy Dinar Mahdalena Leksana 1 Diparma, Shafira Hakim Dara Dono Suko Dwanita Widodo, Zandra Dwi Saputra, Dian Febri Eko Sugiyanto Elizabeth Anggraeni Amalo Endah Rahmawati Enisa Indriya Safitri Enisa Indriyya Safitri Erik Teguh Rakoso Erma Setiawati Eskasari Putri Fajar Agus P Fauzi Ramadhana, Novaldi Febrianto, Rokhmat Febriyanti, Amanda Fitriana, Dina Hanifah Irma Nur Aini Hidayati, Diyah Nur Idris, Achmad Yusuf Ifvananto, Faiz Imam Dui Agusalim Imam Setyo Nugroho Indah Lestari Indra Adji Sulistijono Irawan, Abhinawajawi Wijaya Muhammad Islami, Rona Izul Kamajaya, Bias Karlina Dwi Jayanti Kartika Sandra Kristiani, Lia Lielin Nidya Alvira Muhammad Faisal Arbain Muhammad Farhan Fadhlurrohman Muhammad Ihsan Budi Santoso Muhammad Zainul Yakin Nawang Ramandani Nevada, Feronica Shera Nida Hanifah Nidya Alvira, Lielin Nisa Nurharjanti, Nashirotun Norbertus Citra Irawan Novita Sari , Deviana Nurisma, Radina Anggun Nuruddin Priya Budi Santosa Permata Dewi , Indah Pertiwi, Lulu Kusuma Prasetyani, Meiliana Pratilastiarso, Joke Prayuda, Gading Adi Yoga Putri, Nurul Musbitah Pramuditya Putri, Widya Aprilya Radina Anggun Nurisma Rahiliya, Fernandaningky Dewi Ratnandari, Nindita Indah Refan Hidayat Agseftama Rika Yuni Ambarsari Rina Trisnawati Risnumawan, Anhar Rizki Widyanto Rizki, Aris Bahari Safitri, Dewi Nur Safitri, Enisa Indriya Saputro, Tegar Nur Sari, Shofia Ananta Savitri, Dwi Setyonugroho, Imam Setyowati, Wiwid Shinta Permata Sari Sulistyawati, Anggun Sumarsono, Irwan Susilaningtyas Budiana Kurniawati Syachputra, Reza Muhammad Tiara Sedek, Sefhvira Chilly Bella Totong Umar Usmani Haryanti Utomo, Eko Budi Wahyunigsih, Diana Dewi Wahyuningtyas, Adinda Putri Wati, Afifah Rachma Wiratama, Alfian Bagas Wulandari, Ayu Vivi Wulandari, Riska Tri Yuliana, Vita Aprilia Yuliantoro, Ika Putri Zandra Dwanita Widodo