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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Economics Professional in Action (E-Profit) Jurnal Bhakti Karya dan Inovatif In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Azwani Aulia
Fakultas Ekonomi Dan Bisnis, Universitas Informatika Dan Bisnis Indonesia
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Trend Analysis Of ESG Disclosure On Green Finance Performance In Indonesia, Malaysia & Singapore Exchanges Azwani Aulia; Fiona Febriyanti; Lita Permata Umi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5439

Abstract

Green Finance in the banking sector is a new issue in the financial world because it is considered capable of increasing economic growth, by conserving natural resources so that economic development continues to be sustainable. This study aims to determine what factors affect financial performance in disclosing ESG items, so that company management can imply the results of this study which are expected to provide direct or indirect benefits for companies in the banking sector. The author collects independent variables related to the research, namely operational performance, financial performance, with firm value as an intervening variable. The population of this study is the banking sector companies listed on the Indonesia, Malaysia and Singapore Stock Exchanges. This study uses quantitative methods with secondary data using multivariate analysis with a structural equation modeling-partial least square (SEM-PLS) approach. The main challenge in implementing green investment is the lack of incentives from the government and stakeholders. This is indicated by the results of the H1 study; H3; H4; H6; H7 has a significant result because it has a p value below 0.05. While H2; H3; H5; H8; H9; H10 has an insignificant result because it has a p value above 0.05. Responding to the challenges of sustainable finance requires policy tools from various relevant ministries and institutions. Suggestions for future researchers are to try to re-examine using other test tools, such as SPSS or eviews.
Analisis Penerapan Akuntansi Manajemen terhadap Pengambilan Keputusan Pabrik Perakitan Mobil di Jakarta Azwani Aulia
Economics Professional in Action (E-Profit) Vol 2 No 01 (2020): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.665 KB) | DOI: 10.37278/eprofit.v2i01.243

Abstract

Profesi akuntan di Indonesia berkembang semakin pesat ke arah yang lebih baik dan hal ini merupakan suatu hal yang sangat menggembirakan semua pihak, karena dengan terbentuknya suatu profesi yang seperti itu akan membawa manfaat yang terasa signifikan bagi pembangunan ekonomi nasional dan hal ini dapat mendorong kepada iklim perekonomian yang lebih baik. Penelitian ini bertujuan untuk mengetahui pengaruh akuntansi manajemen terhadap pengambilan keputusan di salah satu pabrik perakitan mobil cabang Jakarta. Dalam penelitian ini, kita menggunakan “Pengambilan Keputusan” sebagai variabel dependen, dan “Akuntansi Manajemen” sebagai variabel independennya. Penelitian ini menggunakan studi populasi atau studi sensus. Data dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada seluruh pegawai pada pabrik perakitan mobil cabang Jakarta. Hasil penelitian secara parsial menunjukkan bahwa penerapan akuntansi manajemen pada pabrik perakitan mobil di Jakarta berpengaruh secara signifikan terhadap pengambilan keputusan.
Analisis Kinerja Sustainabilitas yang Berkontribusi pada Sustainable Development Goals Yuli Tri Agustiani; Eko Purwanto; Azwani Aulia
Jurnal Bhakti Karya dan Inovatif Vol 2 No 2 (2022): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v2i2.571

Abstract

Penelitian ini berfokus kepada kesesuaian pengungkapan sustainability report berdasarkan standar GRI serta berkontribusi atau tidaknya pada SDGs. Data yang digunakan untuk mendukung penelitian ini adalah data sekunder yang dipublikasikan di website perusahaan. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan deskriptif. Untuk menganalisis permasalahan dalam penelitian ini digunakan teknik analisis data reduction, data display dan conclusion drawing. Hasil penelitian ini menunjukan bahwa PT Pertamina (Persero) telah menerapkan sebagian Standar GRI pada sustainability report tahun 2017-2021 dan kinerja sustainabilitas dalam sustainability report PT Pertamina (Persero) telah berkontribusi pada SDGs dari tahun 2017-2021.
Analisis Ketidakpastian Lingkungan, Sistem Informasi Akuntansi Manajemen, Dan Kualitas Informasi Akuntansi Manajemen Terhadap Proses Pengambilan Keputusan Azwani Aulia
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 2 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i2.340

Abstract

In this global era, environmental uncertainty is a challenge for a company in running its business. Therefore, management accounting information for companies is useful for providing analytical tools both qualitative and quantitative as a reference in management decision making. In this case, the use of management accounting information is used as a reference in making decisions. Managers who need this information are then processed into accurate management accounting information. This study aims to analyze how much influence environmental uncertainty, management accounting information systems, and the quality of management accounting information on the quality of management accounting information, on the decision-making process in the food industry in Bandung. The analysis method used is path analysis. Based on the results of the study, it is found that environmental uncertainty affects the quality of management accounting information and management accounting information systems and the quality of management accounting information also affects the decision making process in the food industry in Bandung.
PELAPORAN KEBERLANJUTAN SEBAGAI TANTANGAN BAGI PENGUKURAN KINERJA KEUANGAN, TATA KELOLA PERUSAHAAN SERTA UKURAN PERUSAHAAN Azwani Aulia
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.429

Abstract

A sustainability report is a report made by a company that is useful for internal and external parties of the company, because this report is used as a company communication tool in disclosing company activities that are not only focused on profit, but also planet & people, as a form of feedback in responding to needs. all stakeholders and provide confidence that the company can maintain its business sustainability. This study aims to determine the effect of corporate governance, company size, financial performance on sustainability reporting either partially or simultaneously. This type of research is quantitative with a descriptive approach. The results showed that simultaneously ROA, DER, company size and corporate governance had an effect on sustainability reporting. While partially shows that return on assets, debt to equity ratio and firm size affect the quality of sustainability report disclosure, while the audit committee and managerial ownership have no effect on sustainability reporting.
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Pada Sustainability Report Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Azwani Aulia; Mitha Fauziyyah Heryanto
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 21 No 1 (2022): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v21i1.489

Abstract

Penelitian ini bertujuan untuk memberikan gambaran terhadap faktor yang memberikan pengaruh terhadap pengungkapan CSR pada perusahaan pertambangan yang teraftar di Bursa Efek Indonesia pada periode 2015 - 2020. Variabel dependen pada penelitian ini adalah pengungkapan CSR dan variabel independen pada penelitian ini adalah profitabilitas, ukuran perusahaan dan leverage pada seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015 – 2020 sebagai populasi dalam penelitian ini. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diperoleh dari website resmi BEI dengan jumlah sampel 6 perusahaan yang diambil sesuai kriteria. Teknik pengujian data dilakukan dengan uji asumsi klasik, uji koefisien regresi linier berganda, uji determinasi, uji korelasi dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh terhadap pengungkapan CSR. Variabel Ukuran Perusahaan tidak berpengaruh terhadap pengungkapan CSR. Variabel leverage berpengaruh terhadap pengungkapan CSR. Profitabilitas, ukuran perusahaan dan leverage secara simultan berpengaruh terhadap pengungkapan CSR pada perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia periode 2015 – 2020.
Analisis Kinerja Sustainabilitas yang Berkontribusi pada Sustainable Development Goals Yuli Tri Agustiani; Eko Purwanto; Azwani Aulia
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 22 No 1 (2023): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v22i1.621

Abstract

Penelitian ini berfokus kepada kesesuaian pengungkapan sustainability report berdasarkan standar GRI serta berkontribusi atau tidaknya pada SDGs. Data yang digunakan untuk mendukung penelitian ini adalah data sekunder yang dipublikasikan di website perusahaan. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan deskriptif. Untuk menganalisis permasalahan dalam penelitian ini digunakan teknik analisis data reduction, data display dan conclusion drawing. Hasil penelitian ini menunjukan bahwa PT Pertamina (Persero) telah menerapkan sebagian Standar GRI pada sustainability report tahun 2017-2021 dan kinerja sustainabilitas dalam sustainability report PT Pertamina (Persero) telah berkontribusi pada SDGs dari tahun 2017-2021.
Pengaruh Leverage, Likuiditas, dan Kepemilikan Manajerial terhadap Ketepatan Waktu Pelaporan Keuangan Diana Agustin; N. Heriyah; Azwani Aulia
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 22 No 1 (2023): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v22i1.628

Abstract

This research focuses on the factors that can influence the timeliness of financial reporting. The data used to support this research are secondary data published on the Indonesia Stock Exchange and the official websites of the companies. The research method used is a quantitative research method with a descriptive approach. Descriptive statistical analysis, classical assumption tests, multiple linear regression, correlation coefficients, determination coefficients, and hypothesis testing are used to analyze the issues in this research. The partial results of the study indicate that leverage and liquidity have an influence on the timeliness of financial reporting, while managerial ownership does not have an influence on the timeliness of financial reporting. Meanwhile, the simultaneous results of the study indicate that leverage, liquidity, and managerial ownership collectively have an influence on the timeliness of financial reporting.
Solusi Modal Usaha Bagi Umkm Devianti Safira; Azwani Aulia; Elok Faiqoh Himmah; Aravina Auliya; Lita Permata Umi
Jurnal Bhakti Karya dan Inovatif Vol 4 No 2 (2024): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v4i2.985

Abstract

This community service activity aims to provide practical solutions to address the funding challenges often faced by MSMEs (Micro, Small, and Medium Enterprises). Based on initial surveys and observations, many MSMEs struggle to grow their businesses due to a lack of capital, knowledge about business development, product innovation, and the use of digital marketing. This activity provides training to MSMEs on solutions for obtaining business capital through several alternatives, such as using personal savings, peer-to-peer lending, pawning assets, seeking investors, and government loans. The training is expected to help MSMEs improve their access to business capital, develop their businesses, and remain competitive in the market. The results of the activity showed an increase in participants' understanding of capital access and business development strategies. Evaluation was carried out through quizzes and discussions to assess the success of the training. This activity is expected to provide long-term benefits for MSMEs in managing their businesses.
Co-Authors Aravina Auliya Devianti Safira Diana Agustin EKO PURWANTO Elok Faiqoh Himmah Fiona Febriyanti Lita Permata Umi Lita Permata Umi Mitha Fauziyyah Heryanto N. Heriyah Yuli Tri Agustiani Yuli Tri Agustiani