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All Journal Economic Education Analysis Journal JURNAL PENGABDI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Medikonis J-LEE - Journal of Law, English, and Economics Penamas: Journal of Community Service Pekodimas : Jurnal Pengabdian Kepada Masyarakat Abdi Makarti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Investama : Jurnal Ekonomi dan Bisnis Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) Asmara Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma
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Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Determinasi Implementasi Akuntansi Lingkungan dan Kinerja Lingkungan Terhadap Nilai Perusahaan Melalui Pengungkapan Informasi Lingkungan Anastasia Anggarkusuma Arofah; Destin Alfianika Maharani
Jurnal E-Bis (Ekonomi-Bisnis) Vol 5 No 2 (2021)
Publisher : Politeknik Dharma Patria Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v5i2.697

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi akuntansi lingkungan dan kinerja lingkungan terhadap nilai perusahaan melalui pengungkapan informasi lingkungan. Penelitian ini merupakan jenis penelitian kuantitatif dengan pendekatan ekslpanatori. Populasi penelitian diambil dari data direktori Bursa Efek Indonesia Tahun 2019-2020. Adapun sampel yang diperoleh dengan metode purposive sampling sebanyak 85 responden. Analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modeling dengan bantuan AMOS versi 22.00. Hasil penelitian menunjukkan bahwa implementasi akuntansi lingkungan dan kinerja lingkungan berpengaruh terhadap nilai perusahaan. Disamping itu, pengungkapan informasi lingkungan memiliki peran mediasi yang menjembatani hubungan antara variabel independent dan dependen di dalam model penelitian. Penelitian ini memberikan gambaran dan strategi bagi perusahaan untuk meningkatkan nilai perusahaan dengan adanya pengungkapan informasi lingkungan.
Demographic, Financial Literacy, and Financial Behavior of Women Working in Manufacturing Industry Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika
Economic Education Analysis Journal Vol 10 No 3 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i3.46907

Abstract

The purpose of this study is to determine the effect of demographic factors and financial literacy on financial behavior of women working in manufacturing industry. Women are the targets of financial literacy due to their involvement in fulfilling the household needs and welfare. This research is quantitative research. Using the questionnaire on 115 respondents in this study from various manufacturing industries in Purbalingga with probability sampling as the technique. While the data analysis technique used Structural Equation Modelling (SEM) PLS 3.0. The findings show that, first, demographic factors contribute positively and significantly towards female workers’ financial behavior with original sample value 0.224 and t-value 2.420 > 1.96; second, financial literacy also contributes positively and significantly towards financial behavior with original sample value 0.256 and t-value 3.251 > 1.96. The higher the demographic factors of female workers, the better their financial management are. Likewise, students with low financial literacy tend to be able to hold back their urges to buy things and use services. Moreover, the significance of financial literacy and demographic factors has important implications for the development of policies that aim to improve financial behaviour among women working in financial education programs.
CORPORATE GOVERNANCE TERHADAP CUMULATIVE ABNORMAL RETURN Destin Alfianika Maharani; Anastasia Anggarkusuma Arofah; Kartika Chandra Sari
J-LEE - Journal of Law, English, and Economics Vol 4 No 1 (2022): JUNI
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/j-lee.v4i1.793

Abstract

This study aims to determine the effect of corporate governance on cumulative abnormal returns in companies listed in the Corporate Governance Perception Index. The sample selection in this study used purposive sampling with the criteria of 1) Companies listed on the Corporate Governance Perception Index (CPGI) during the period 2017 - 2019, 2) Companies listed on the Corporate Governance Perception Index (CPGI) and listed on the Indonesia Stock Exchange (IDX). ) during the period 2017 – 2019, 3) Companies that publish annual reports during the period 2017 – 2019, 4) Companies that provide complete information on data regarding the required variables. Thus obtaining a sample of 36. The results in this study are the results show that corporate governance has a positive but not significant effect on cumulative abnormal returns.
Pemberdayaan Masyarakat Desa Toyareka Kabupaten Purbalingga untuk Meningkatkan Keunggulan Kompetitif Masyarakat melalui “Gerakan Remaja Hebat” Agustin Riyan Pratiwi; Shella Rizqi Amelia; Anastasia Anggarkusuma Arofah; Dyah Supriatin; Retno Pangestu
Pekodimas : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2023): Pekodimas: Jurnal Pengabdian kepada Masyarakat
Publisher : Universitas Pamulang

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

Abstract

Desa Toyareka Kecamatan Kemangkon Kabupaten Purbalingga memiliki penduduk di usia produktif dengan jumlah yang besar, namun potensi dari para pemuda-pemudi itu belum tergali. Kurangnya motivasi dan kepercayaan diri terutama dalam bidang komunikasi menjadikan mereka sulit bersaing dengan tenaga kerja dari daerah lain. Oleh karena itu perlu adanya sebuah gerakan untuk mengoptimalkan potensi mereka yang terpendam, salah satunya adalah dengan mencanangkan “Gerakan Pemuda Hebat” dimana para pemuda-pemudi desa akan diajak untuk menggali potendi diri mereka masing-masing serta dibekali dengan berbagai pelatihan demi meningkatkan motivasi, kepercayaan diri,  kemampuan komunikasi mereka dan bagaimana membuat CV juga surat lamaran kerja yang baik. Pelatihan kepemudaan ini dilaksanakan dengan menggunakan metode workshop, dimana para pemuda-pemudi desa akan diajak untuk mempraktekan materi yang diberikan langsung di ruang Laboratorium Komputer Universitas Perwira Purbalingga. Diharapkan dengan mengundang mereka ke lingkungan kampus, akan menambah semangat dan lebih membuka wawasan terhadap dunia perkuliahan sehingga hasil pelatihan akan lebih optimal.
CORPORATE GOVERNANCE TERHADAP CUMULATIVE ABNORMAL RETURN Destin Alfianika Maharani; Anastasia Anggarkusuma Arofah; Kartika Chandra Sari
J-LEE - Journal of Law, English, and Economics Vol. 4 No. 1 (2022): JUNI
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/j-lee.v4i1.793

Abstract

This study aims to determine the effect of corporate governance on cumulative abnormal returns in companies listed in the Corporate Governance Perception Index. The sample selection in this study used purposive sampling with the criteria of 1) Companies listed on the Corporate Governance Perception Index (CPGI) during the period 2017 - 2019, 2) Companies listed on the Corporate Governance Perception Index (CPGI) and listed on the Indonesia Stock Exchange (IDX). ) during the period 2017 – 2019, 3) Companies that publish annual reports during the period 2017 – 2019, 4) Companies that provide complete information on data regarding the required variables. Thus obtaining a sample of 36. The results in this study are the results show that corporate governance has a positive but not significant effect on cumulative abnormal returns.
WORKLOAD MEMODERASI PENGARUH CORPORATE GOVERNANCE TERHADAP PEMILIHAN AUDITOR Maharani, Destin Alfianika; Arofah, Anastasia Anggarkusuma
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1793

Abstract

Permasalahan terkait dengan workload auditor acapkali mejadi pembahasan krusial terutama pada saat mendekati batas waktu penyampaian dan publikasi annual report yang diaudit. Sasaran riset ini yaitu untuk mengetahui pengaruh corporate governance terhadap pemilihan auditor melalui workload. Riset ini menggunakan populasi perusahaan yang terdaftar di Corporate Governance Perception Index (CGPI) tahun 2017 – 2019. SPSS merupakan aplikasi pengolahan data yang digunakan dalam riset ini. Kesimpulan riset ini adalah 1).Corporate governance berpengaruh positif dan signifikan terhadap pemilihan auditor. 2).Corporate governance positif dan tidak signifikan terhadap workload. 3).Workload berpengaruh positif dan signifikan terhadap pemilihan auditor 4).Secara tidak langsung corporate governance melalui workload memiliki pengaruh tidak signifikan terhadap pemilihan auditor.
Ukuran Perusahaan Memoderasi Pengaruh Sensitivitas Industri Dan Profitabiltas Terhadap Pengungkapan Emisi Karbon Maharani, Destin Alfianika; Arofah, Anastasia Anggarkusuma; Fatimah, Ika Siti; Latifah, Tiya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1482

Abstract

Disclosure of carbon emissions is a mechanism of concern and responsibility carried out by companies for the environment and the community around the industry. Disclosure of carbon emissions in Indonesia is included in the sustainability report and is still voluntary. However, the disclosure report can also be used as a form of support for the government in its efforts to reduce carbon emissions. The target of this study is to determine the effect of industry sensitivity and profitability on the disclosure of carbon emissions through company size. This research was conducted on non-financial public listed companies in the period 2019 – 2021. The data analysis technique used path analysis and hypothesis testing was carried out through a t test to empirically test the effect of industrial sensitivity and profitability on the disclosure of carbon emissions through firm size. The results of this study indicate that industry sensitivity and profitability have a positive and significant effect on firm size, industry sensitivity and profitability have a positive and insignificant effect on carbon emission disclosures, firm size has a positive and significant effect on carbon emission disclosures and firm size has a significant effect on sensitivity variables. industry and profitability on carbon emission disclosures.
Pendampingan Manajemen Keuangan pada Produsen Pupuk Organik Cair di Desa Karangtalun Tyas, Karunia Zuraidaning; Wirawan, Nugroho Budi; Arofah, Anastasia Anggarkusuma; Fitriana, Aning
Jurnal Pengabdi Vol 7, No 1 (2024): April 2024
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v7i1.77175

Abstract

UMKM merupakan salah satu kegiatan usaha masyarakat yang menjadi penggerak perekonomian Indonesia. Meski demikian, UMKM masih merupakan usaha yang perlu meningkatkan kinerja keuangannya. Oleh karena itu, sebagai salah satu penopang perekonomian nasional, UMKM memerlukan kewenangan yang maksimal dari berbagai pemangku kepentingan, terutama dalam mengelola kinerja keuangannya. Tujuan dari pengabdian ini adalah untuk membekali para pelaku usaha pupuk organik cair dengan pengetahuan dasar dan sederhana mengenai manajemen keuangan. Kegiatan dilaksanakan dalam empat tahap: persiapan, perencanaan, pelaskanaan, pendampingan dan evaluasi. Pendampingan berupa pelatihan dan dukungan dalam manajemen keuangan sederhana bagi UMKM terutama produsen pupuk organic cair ini berhasil dilaksanakan di Desa Karangtalun. Selain itu, kegiatan pendampingan ini peningkatan pengetahuan mengenai modal usaha, dapat menghitung volume produksi, hingga pada akhirnya dapat membuat laporan keuangan secara sederhana
PENGELOLAAN KEUANGAN ENTITAS BERORIENTASI NONLABA MENURUT ISAK 35 PADA MASJID AGUNG DARUSSALAM PURBALINGGA Setiawan, Agus Bakti; Arofah, Anastasia Anggarkusuma; Amelia, Shella Rizqi
Investama : Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2023): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investamajurnalekonomidanbisnis.v9i2.1054

Abstract

Non-profit oriented entities are organizations that operate not for personal or specific group interests but for the benefit of the congregation or common interests. The presentation of financial statements for non-profit oriented entities is regulated by ISAK 35 standards. The objective of this research is to prepare financial statements for the Great Darussalam Mosque in Purbalingga, following the guidelines of ISAK 35 and the accounting cycle, from transaction identification to financial statement presentation. The methodology used is a qualitative descriptive approach. Data collection techniques include interviews, observations, and documentation. The research was conducted at the Great Darussalam Mosque in Purbalingga. The data sources utilized in the research consist of primary and secondary data. Primary data was obtained through interviews conducted directly with the Ta’mir Mosque's Chairman, Treasurer, and Secretary. The research findings indicate that the Great Darussalam Mosque in Purbalingga still uses a simple financial statement presentation, limited to recording cash inflows and outflows, and has not fully implemented ISAK 35. This is primarily due to the lack of human resources with accounting knowledge and the absence of accounting experts or management officials with an accounting background.
Transformasi Digitalisasi Pemasaran Dan Keuangan Untuk Peningkatan Value Produk Bagi UMKM di Desa Karanggambas Kabupaten Purbalingga Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika; Nasiroh, Siti; Widodo, Nur Aliya; Ariyansah, Dimas
Jurnal Pengabdi Vol 8, No 1 (2025): April 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v8i1.86821

Abstract

Abstrak: Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu penopang pembangunan perekonomian negara. Transformasi digital menjadi poin penting yang harus diterapkan dalam setiap proses bisnis. Dua diantaranya adalah mengenai digitalisasi pemasaran dan pengelolaan keuangan bagi UMKM. Tujuan dari pengabdian ini adalah untuk meningkatkan nilai produk bagi UMKM Desa Karanggambas Kabupaten Purbalingga dengan penerapan digitalisasi dalam aspek pemasaran maupun keuangan. Kegiatan ini dilaksanakan melalui empat tahapan yaitu sosialisasi atau Focus Group Discussion (FGD), pembuatan website e-commerce dan keuangan, pelatihan penggunaan website e-commerce dan keuangan, evaluasi dan monitoring. Hasil dari kegiatan ini pelaku UMKM   memiliki website e-commerce berupa kriwel.com dan marketplace berupa Instagram TikTok. Pelaku UMKM mampu mengelola keuangan dan melakukan pencatatan baik penjualan sampai dengan penyusunan laporan keuangan secara efektif dengan bantuan sistem keuangan berbasis website eakuntansikriwel.com. Dukungan berkelanjutan dari berbagai pihak sangat penting untuk memastikan keberhasilan dan pertumbuhan program.  Kata Kunci: Transformasi Digitalisasi, Pemasaran, Keuangan, UMKM  Abstract: Micro, Small and Medium Enterprises (MSMEs) are one of the pillars of the country's economic development. Digital transformation is an important point that must be implemented in every business process. Two of them are regarding marketing digitalization and financial management for MSMEs. The aim of this service is to increase product value for MSMEs in Karangambas Village, Purbalingga Regency by implementing digitalization in marketing and financial aspects. This activity was carried out in four stages, namely socialization or Focus Group Discussion (FGD), creating e-commerce and financial websites, training on the use of e-commerce and financial websites, evaluation and monitoring. As a result of this activity, MSMEs have an e-commerce website in the form of kriwel.com and a marketplace in the form of Instagram TikTok. MSME players are able to manage finances and record sales well and prepare financial reports effectively with the help of a website-based financial system eakuntansikriwel.com. Continuous support from various parties is essential to ensure the success and growth of the program.  Keywords: Digitalization Transformation, Marketing, Finance, MSMEs
Co-Authors Agustin Riyan Pratiwi Aprianti, Aprianti Ariyansah, Dimas Aulia Nisa Khusnia, Aulia Nisa Destin Alfianika Maharani Dini Octoria Dyah Supriatin Fathonah, Isnan Fatimah, Ika Siti Fitriana, Aning Fitriyanti Fitriyanti Gresya, Hanny Ika Siti Fatimah Kartika Chandra Sari Karunia Zuraidaning Tyas Kurniati, Rani Latifah, Tiya Nasiroh, Siti Nugroho Budi Wirawan Pangestika, Lia Widya Pangestu, Retno Pratiwi, Agustin Riyan Putranto, Afif Hendri Renovriska, Melia Dwi Retno Pangestu Setiawan, Agus Bakti Shella Rizqi Arfianti, Shella Rizqi Sudiyanto -, Sudiyanto Supriatin, Dyah Syahputra, Alridho Okta Tri Astuti Tyas, Karunia Zuraidaning Widodo, Nur Aliya Wirawan , Nugroho Budi Wirawan, Nugroho Budi