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All Journal Jurnal Keuangan dan Perbankan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Humanities and Social Studies Journal of Contemporary Accounting Jurnal Abdi Masyarakat (JAM) SABDAMAS Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Cultural and Community Development Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Community Service International Journal of Social Service and Research International Journal of Humanities Education and Social Sciences Journal of Trends Economics and Accounting Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Community Service Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies
Hari Setiyawati
Universitas Mercu Buana
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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Determinasi Pengungkapan Sustainability Report berdasarkan Aspek Komite Audit, Frekuensi Rapat Direksi, Ukuran Perusahaan, Likuiditas dan Profitabilitas (Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Naga Chiputra; Lucky Nugroho; Hari Setiyawati
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.591

Abstract

This study aims to determine the effect of the Audit Committee, Frequency of Board Meetings, Company Size, Liquidity, and Profitability on Sustainability Report disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample in this study amounted to 27 companies from 46 companies that met the criteria, so the total sample used during the 2017-2021 period was 135 observation data. The research design used is quantitative research, and the sampling method used in this study is purposive. The data used in this study are secondary. The data analysis method used in this research is multiple linear regression analysis with the help of the Eviews 12 application program. The results of the analysis show that (i) the audit committee has a significant effect on the disclosure of sustainability reports; (ii) the frequency of board of directors’ meetings has no effect on the disclosure of sustainability reports, (iii) company size has a significant effect on sustainability reports, (iv) liquidity has no effect on sustainability report disclosure, (v) profitability has no effect on sustainability report disclosure. This research implies that it provides information and can be used as a reference for stakeholders concerned about disclosing sustainability reports that the audit committee and company size have an essential role in the mining industry. The novelty of this research is related to the object of research, namely the disclosure of sustainability reports on mining companies which is currently the concern of all those who care about environmental sustainability.
The Effect of Exchange Rate Differences and Inventory Turnover on Profit Quality and Their Impact on Firm Value in the Covid-19 Pandemic Era Arisma Dwi Astuti; Hari Setiyawati
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 2 (2023): IJHESS OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i2.603

Abstract

The pandemic caused by Covid-19 has had an impact on the sustainability of companies in the world one of which is that sales have decreased along with restrictions on international export trading activities. Covid-19 makes it difficult to maintain consistency in generating profits, this shows that the industrial sector has its own way of surviving amidst a pandemic storm that has hit all countries in the world. The aims of this study are: (1) to determine the effect exchange rate differences during the covid-19 pandemic on profit quality conditions, (2) knowing the effect of inventory turnover during the pandemic Covid-19 on the condition of profit quality, and (3) knowing the quality of earnings has an impact on company value during the Covid-19 pandemic. The method used is a quantitative research method, where the information provided can come from in-depth analysis of data collected first-hand, or from data that is already available. The population in this study were 41 companies in the industrial sector category listed on BE I, and 28 companies as the sample. Researchers in this study used secondary data collection techniques available on the Indonesian Stock Exchange during the study period.  The results of the study show that (1) exchange rate differences have a significant positive effect on earnings quality during the Covid-19 pandemic. The increase in exchange rates during the Covid-19 pandemic made it profitable for companies to increase profits, (2) inventory turnover had a positive effect on profit quality during the Covid-19 pandemic, the company's financial performance was able to manage inventory turnover so that it was able to break down costs, provide input flows money comes in and increases profits which attract investors to invest in the industrial sector, and (3) profit quality has a positive effect on company value during the co-19 pandemic
The Influence of Capital Structure, Profitability, Good Corporate Governance on Earnings Quality and Its Impact on Company Value Nisrina Septiarini; Hari Setiyawati
Eduvest - Journal of Universal Studies Vol. 4 No. 4 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i4.1166

Abstract

The primary aim of this research is to examine the impact of Capital Structure, Profitability, and the Implementation of Good Corporate Governance on Earnings Quality and then examine the impact on Company Value amid the Covid-19 pandemic. The following research will include comparative studies on companies in Indonesia and Malaysia. This research uses quantitative methods with a causality approach. Purposive sampling is a research methodology used in sampling techniques. This research was conducted on companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange during the period 2019 to 2021. The findings of this research reveal that there are differences between Indonesia and Malaysia. The findings of a study conducted in Indonesia show that factors such as capital structure, profitability and corporate governance have a significant influence on earnings quality. However, the findings of a study conducted in Malaysia show that only profitability has an influence on earnings quality. The findings of this research also indicate that companies located in Indonesia and Malaysia in terms of the influence of capital structure and corporate governance on earnings quality have no impact on company valuation. The influence of profitability on earnings quality in Malaysia has an impact on company value.
Individual Taxpayers’ Compliance Moderated By Taxpayers’ Awareness Indah Wahyuni; Hari Setiyawati
International Journal of Social Science and Business Vol. 7 No. 3 (2023): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i3.48716

Abstract

Taxes are fundamental for the running the government because tax revenue is the largest source of state revenue, raching 80% and the directoral general of taxes continue to the government as a provider of public services needed by the community must be responsible and continue to strive to provide the best service for the sake of improving public services. On the other hand, community satisfaction is a measure of the success of public services provided by public service providers. This study aims to measure the quality of tax authorities' services and tax sanctions on taxpayer compliance and awareness of individual taxpayers. The data was collected through survey on 100 individual taxes payers. The analysis technique used is SEM. The results showed that tax service quality has a positive and significant effect on taxpayer compliance. Tax sanctions have a positive and significant effect on taxpayer compliance. Taxpayer awareness is able to moderate the influence of tax authorities' service quality on taxpayer compliance. Taxpayer awareness is able to moderate the effect of tax sanctions on taxpayer compliance. This means that the existence of tax sanctions increases taxpayer compliance.
Counseling And Making Environment Friendly Cleansing Using Fruit And Flower Extractsin The Framework Of Increasing The Welfare Of Teachers And Preparing Independent Entrepreneurship For SMA-IT Studentsriyadhussholihiin Islamic Boarding School- Cimanuk-Pandegelang G A Arwati, I; Setiyawati, Hari; Villany Golwa, Gian; Suprihatiningsih, Wiwit; Setiany, Erna; Herliansyah, Yudhi; Choiriah, Siti; Suharmadi, Suharmadi; Safira, Safira; Purwaningsih, Sri; Rahayu, Puji; Pratiwi, Riri
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.225

Abstract

This community service is carried out in the context of foreign cooperation where the partner is Professor Dr. Yusliza Mohd Yusoff from Universiti Malaysia Terengganu (UMT). We carry out this community service activity with the theme "Counseling and Making Environmentally Friendly Cleaners Using Lime Extract In the Context of Improving the Welfare of Teachers and Preparing Independent Entrepreneurship for SMA-IT Students at the Riyadhussholihiin-Cimanuk- Pandegelang Islamic Boarding School.” The targets in this activity were teachers and students of class XII SMA-IT at the Riyadhussholihiin-Cimanuk-Pandegelang Islamic Boarding School. They were given training and directly practiced making eco-friendly cleaners using lily extract. The PPM team will also provide assistance until the product can actually be marketed. The initial target for this product is to be used alone and sold to the laundry unit at the Riyadhussholihiin Islamic Boarding school. The next target will be sold to people outside the Riyadhussholihiin Islamic Boarding School. Activities will begin in February 2023 (In Syaa Allah) and end in June or July 2023. However, assistance will continue to be carried out to maintain the continuity of these activities.Professor Dr. Yusliza Mohd Yusoff s as a partner will inspect the field directly or monitor through the Vicon Zoom Meeting. The results of these activities are in the form of increased welfare for teachers obtained from the sale of environmentally friendly cleaning products. Also for students after graduation they can do entrepreneurship to make these products, both students who continue their studies and those who do not continue their studies can still do entrepreneurship. Evaluation can be done by monitoring the location after the community service implementation period is over. Assistance will continue to be carried out to maintain the continuity of the production and sales process.
Earning Quality Effect on Stock Returns: GCG and CSR Mechanism Permata Sari, Diah; Setiyawati, Hari
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5528

Abstract

This study explores the effect of corporate governance mechanisms and disclosure of corporate social responsibility on earnings quality and the effect on stock returns. The mining sector research analysis is indexed on the Indonesia Stock Exchange for the period 2014 to 2018. The research method used is causal research, with the analysis method used is multiple linear regression. The sampling technique used purposive sampling. The results showed that Managerial Ownership, Institutional Ownership, Independent Commissioners, and CSR disclosure did not affect earnings quality, while the Audit Committee and Stock Returns significantly affected earnings quality. This study's findings contribute to financial performance, particularly the relationship between corporate governance, CSR disclosure, and earnings quality. These findings can be a consideration for investors in making policies on their investments. DOI : https://doi.org/10.26905/jkdp.v25i2.5528
Analysis of The Effect of Good Corporate Governance Structure on The Integrity of Financial Statements and Their Impact on The Quality of Financial Statements D. Simamora, J. Melda; Setiyawati, Hari
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i2.7329

Abstract

This research aims to examine the influence of  the Good Corporate Governance structure on the integrity of financial statement and  its impact on quality of financial reporting. By taking this population research, energy sector companies listed on the Indonesia Stock Exchange in 2016- Year 2020. The research sample was selected using purposive sampling technique and obtained a sample of 31 companies with period 5 years so that 155 samples were obtained . Data analysis techniques were performed using data panel regression and hypothesis testing using eviews 11 and sobel test. Good Corporate Governance is proxied by Institutional ownership, Managerial ownership, Independent Board on Directors, and Audit Commitees. Integrity of financial statement is proxied by Price Book Value. Financial reporting quality is proxied by Timeliness. Based on the results data panel regression analysis with a significance level of 10%, then the results. This study shows that only the managerial ownership variables has an impact on financial reporting quality. For other variables have no effect on the integrity of financial statements and have no impact on financial reporting quality.
Role of Firm Size and Profitability on Capital Structures and Its Impact Over Firm Value Jajat Sudrajat; Hari Setiyawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.737

Abstract

This research has a purpose to reveal and evaluate the significant impact from firm size to capital structure; Profitability to capital structure; capital structure to firm value; firm size to firm value; profitability to firm value; and those indirect effects of firm size and capital structure towards firm value; and those indirect effects of profitability along with capital structure to firm value. This research population was 178 manufacturing companies, while the research sample was 13 automotive subsector companies and its components which registered on the IDX by the sampling technique were purposive sampling methods. The research method that was used was quantitative methods, while the analysis model used regression analysis model with t-test and sobel test. These research results illustrated that firm size had a significant affect on capital structure; profitability had a negative and significant affect on capital structure; capital structure has no significant affect on firm value. firm size had a significant affect on firm value; profitability has no effect and is insignificant to firm value; there is no indirect and insignificant affect occurred between firm size, capital structure and firm value; There is no indirect and insignificant affect that occurs between profitability, capital structure and firm value.
PKM Islamic Boarding School Riyadhussholihiin Rocek Cimanuk – Pandeglang in Waste Processing Machine Applications SETIYAWATI, Hari; ARWATI, I Gustri Ayu; IMANINGSIH, Erna Soriana; ADISTIN, Yulita; ZAKIYAH, Eneng Fitri; NUGROHO, Yusuf Purwo; SARAGIH, Cindy Patricia
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.869

Abstract

This paper presents a comprehensive study on the design, implementation, and performance evaluation of a Solar-Powered Submersible Water Pump (SPSWP) system tailored for agricultural irrigation in Subak Munduk Babakan, Sangeh, Bali. With a focus on sustainable agriculture and water resource management, the system addresses the challenges of water scarcity during the dry season in the absence of natural irrigation sources. The SPSWP system, consisting of solar panels with pump controller, a submersible pump, and a water tank, harnesses solar energy to power the pump, eliminating the need for extensive infrastructure. The research encompasses site survey and mapping, analysis and design, installation, benefits beyond irrigation, and technical measurements. The implementation shows promising results in overcoming water scarcity issues. The system's advantages include minimal maintenance, cost savings, and enhanced reliability. Additionally, the SPSWP system serves as an educational site for renewable energy study and awareness. Performance metrics, including solar irradiance, voltage, current, solar panel temperature, and water discharge, are measured and discussed. The results indicate fluctuating solar energy availability, with voltage and current aligning with solar panel specifications. The system demonstrates a water discharge rate of 0.56 liters/second, showcasing promising outcomes in addressing water scarcity challenges for agricultural irrigation. Further research and monitoring are required to assess the long-term performance and sustainability of the system.
Application of Science and Technology in Waste Management, Digital Marketing-Branding Strategies, and Accounting Systems for Environmentally Friendly Fertilisers and Recycled Products IMANINGSIH, Erna Sofriana; SUPRIHATININGSIH, Wiwit; SETIYAWATI, Hari; PUTRA, Rangga Aji; SALMAN, Kina Bahru; ARIYANTO , Satrio Muhammad
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1156

Abstract

This PKM was carried out by the UMB team in partnership with the Nurul Yaqin Recitation Group, Parigi Baru Village, Pondok Aren District, South Tangerang, and was funded by DRTPM DIKTI through the PPM Grant Program for the 2024 fiscal year scheme. The Nurul Yaqin Recitation Group has 19 members; apart from being homemakers, they also have informal workers and small home industry businesses. This recitation group carries out its routine activities, namely conducting religious studies under the care of the DKM Masjid Baitul Mukminin. It is active in various community activities and can mobilize other community members through activities. Therefore, they have the potential to be pioneers among grassroots communities to change people's lifestyles for the better through the green movement in their area. The problems experienced by partners are: 1) the accumulation of organic and inorganic waste in the area around their residence has not been appropriately managed, 2) There is no utilization of business opportunities for compost and recycled crafts, 3) There is no accounting application system to record transactions and financial reporting from the production of liquid fertilizer and solid fertilizer and the recycling of inorganic waste. The solutions offered are: 1) Provide training and counseling related to processing organic and inorganic waste into valuable products 2) Provide training related to digital marketing strategies 3) Provide training related to recording transactions and financial reporting through accounting software applications.
Co-Authors ADISTIN, Yulita Agustin, Andhika Permana Ahmad Suhemi Arisma Dwi Astuti ARIYANTO , Satrio Muhammad ARWATI, I Gustri Ayu D. Simamora, J. Melda Dewani, Siti Dewi Anggraeni Dewi Indriasih Dien Noviany Rahmatika Edy Suroso, Edy Erna Setiany Erna Sofriana Imaningsih Fadhilla, Aulia Mitha Fajar Imam Wahyudi FEBRIANA, Vivi G A Arwati, I Hadnan, Muhamad Himatul KHASANAH I Gusti Ayu Arwati IMANINGSIH, Erna Soriana Indah Wahyuni Jajat Sudrajat Khozaeni Bin RAHMAD Lucky Nugroho Meidita Andrilia METACESARI, Magfirah Metha Christinawati Naga Chiputra Nisrina Septiarini NUGROHO, Yusuf Purwo Nurul Hidayah Nuur Ainii Safiinatunnajah Permata Sari, Diah Pratiwi, Riri Puji Rahayu Puji Rahayu PUTRA, Rangga Aji Rahmad, Khozaeni Bin Raihan, Ahmad Daffa Ratna MAPPANYUKI Rini Marlina, Rini Riswari Asri RABBANI Safira , Dina Maylinda Safira, Safira SALMAN, Kina Bahru Saraghi, Evelyn Christina Br SARAGIH, Cindy Patricia Saraswati, Agnes Eka Sarwati Rahayu Septyana Mubarakah Shinta Melzatia Sidik, Yusuf Samil Siska Widia Utami Siti Choiriah Sri Purwaningsih Suharmadi Suharmadi Surjandari, Dwi Asih Villany Golwa, Gian Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Yulis Diana Alfia Yusuf S. Basar ZAKIYAH, Eneng Fitri ZULKAFI, Abdul Hadi