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All Journal Journal of Applied Business, Taxation and Economics Reseach Journal of Artificial Intelligence and Digital Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Mathematics and Mathematics Education (IJMME) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Economics and Digital Business Journal
Hesti Wahyuni, Hesti
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mathematics Social Sciences Other

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Tingkat Kesiapan Implementasi Pelaporan Terintegrasi Pada Perusahaan Konstruksi Wahyuni, Hesti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i2.004

Abstract

Abstract: The Level of Readiness to Implement Integrated Reporting in Construction Companies Purpose: This research aims to determine the possibility disclosure level of organization integrated reporting aspect of integrated Report aspect disclosure level. Method: This research used data from Annual report and sustainability report of the company listed in Bursa Efek Indonesia at 2021-2022 and they are analyzed by employing three approaches; content nnalysis, comparative analysis, and triangulation. Results: The results show that at the strategy, financial performance, risk management, good governance, inovation and opportunity aspects, Indonesian Company are ready to report their performance. In contrast non financial and riset performance aspect has a very low disclosure level. 75% aspect of integrated report has already disclosed by Indonesian company, it show us that Indonesia company are ready to adopt this standard. Novelty: SME construction entrepreneurs need longer time to adopt an integrated reporting and even suggest not to adopt fully the integrated reporting. Contribution: This study hopes to encourage more construction companies to commit fully to international standard to ensure sustainability. Abstrak: Tingkat Kesiapan Implementasi Pelaporan Terintegrasi pada Perusahaan Konstruksi Tujuan: Penelitian ini bertujuan untuk mengetahui kemungkinan tingkat pengungkapan aspek pelaporan terintegrasi organisasi terhadap tingkat pengungkapan aspek Laporan terintegrasi. Metode: Penelitian ini menggunakan data Laporan Tahunan dan Laporan Keberlanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2022 dan dianalisis dengan menggunakan tiga pendekatan; analisis isi, analisis komparatif, dan triangulasi. Hasil: Hasil penelitian menunjukkan bahwa pada aspek strategi, kinerja keuangan, manajemen risiko, tata kelola yang baik, inovasi dan peluang, perusahaan Indonesia siap melaporkan kinerjanya. Sebaliknya aspek kinerja non keuangan dan penelitian mempunyai tingkat pengungkapan yang sangat rendah. 75% aspek laporan terintegrasi telah diungkapkan oleh perusahaan Indonesia, hal ini menunjukkan bahwa perusahaan Indonesia siap untuk mengadopsi standar ini. Kebaruan: Pengusaha konstruksi level UMKM membutuhkan waktu lebih lama untuk mengadopsi pelaporan terintegrasi dan bahkan menyarankan untuk tidak mengadopsi pelaporan terintegrasi sepenuhnya. Kontribusi: Studi ini berharap dapat mendorong lebih banyak perusahaan konstruksi untuk berkomitmen penuh terhadap standar internasional untuk menjamin keberlanjutan.
Evaluation of The Development of Corporate Social Responsibility (CSR) Programs PT PERTAMINA (PERSERO) Faatin, Faradiba Nurjannah; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.285

Abstract

This study aims to evaluate the development of PT Pertamina (Persero) corporate social responsibility program. Secondary data were used in this research. The process of gathering data and doing content analysis involves comprehending CSR activities and locating the GRI index in PT Pertamina's sustainability report (Persero). The results of this study are that in 2018, 2020, and 2021, PT Pertamina (Persero) focused more on GRI 200 and less on GRI 400 disclosure. In 2019, the company focused on GRI 300 on the environment and still lacked the level of social disclosure.  Then, in 2022, the company made many disclosures on GRI 300, namely environmental aspects, and less on GRI 200 disclosures, namely economic aspects. Overall, over five periods, disclosure rates in the GRI 200 environmental category tended to be higher than those in the other two categories at 69%. In the economic category, there was a disclosure rate of 68%, and in the social category, there was 55% related to disclosure.
The Disclosure of Sustainability Report Based on GRI 300 on Agricultural Companies Listed on The Indonesia Stock Exchange The Year 2020-2022 Mufida, Farah Ayu; Kurnia Ekasari, Kurnia Ekasari; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.286

Abstract

The purpose of the study was to study and compare the level of completeness of disclosure of the Sustainability Report of companies in Sub-Sector of agriculture listed on the Indonesia Stock Exchange. The type of research used is qualitative research with a method of descriptive analysis of secondary data sustainability reports year from each company year 2020 to 2022. In general, the disclosure of environmental topics from seven companies in the agricultural sub-sector listed on the Indonesia Stock Exchange rose in 2021 and 2022 when compared to 2020. This shows that the level of concern for the seven companies to the community and stakeholders increases. The total GRI Standards for general disclosures and specific topics are 32 disclosures. At PT Astra Agro Lestari Tbk, PT Austindo Nusantara Jaya Tbk, PT Eagle High Plantation, and PT Sawit Sumbermas Sarana Tbk there is an increase in disclosure of sustainability reports. On the other hand, at PT Cisadane Sawit Raya Tbk the same every year. While PT Dharma Satya Nusantara Tbk experienced a decline and PT Mahkota Group Tbk had fluctuations. The company with the highest level of completeness is PT Austindo Nusantara Jaya Tbk with an average of 85% which discloses as much and the company with    the lowest level of completeness is PT Cisadane Sawit Raya Tbk of 13%.In terms of the efforts of companies in the environmental aspect in general have made the best efforts and comply with government regulations. These companies disclose their commitments, efforts, and achievements in their sustainability reports, even with business targets and prospects.
Sustainability Disclosure of GRI: Is Management Impression? Putri, Yayang Novealita Wahono; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.288

Abstract

This research aims to comparing investigations sustainability reporting disclosure, between the top five F&B company in Indonesia and associate it with the management impression theory. The role of SR auditor is also in the spotlight issue. This research uses descriptive qualitative statistic method to analyze GRI disclosure the top five F&B company in Indonesia using their SR data from 2020-2021. The larger size of company in direct propotion to the number of GRI points disclosed. The greater number of GRI points disclosed always indicates that in preparing their SR, the company is assisted by an independent as assurance. Thus, management impression can be reduced even if it appears a little. Proves that the most important issue faced by the company is the most material to report and shows that indirectly sustainability report is a tool to improve the company’s image. Future research directions have provided coverage wider area of the company and link it to auditing standards furthermore (specific aspect) for reliable sustainability reports that can be useful for stakeholders.
Sustainability Disclosure of GRI Towards Improving The Welfare of Local Communities in Shipping Industry Companies in Surabaya Tumbelaka, Gracesheila Florencia; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.289

Abstract

This research discusses and analyzes the Corporate Social Responsibility (CSR) programs implemented by PT PAL Indonesia (Persero) and PT Adiluhung Saranasegara Indonesia. Using a qualitative approach, this research explores the impact of CSR programs on improving the welfare of local communities. The data analysis method used is content analysis, with the research sample involving PT PAL Indonesia and PT Adiluhung Saranasegara Indonesia in Surabaya. The discussion covers aspects of education, economy, environment, and spiritual well-being. The results show that PT PAL Indonesia is holistically involved in supporting Micro, Small and Medium Enterprises (MSMEs) and the education sector with training and scholarship programs. Involvement in environmental activities and the construction of worship facilities also reflects the company's commitment to spiritual and environmental aspects. PT Adiluhung Saranasegara Indonesia, on the other hand, shows concern for health and social assistance, with the distribution of aid to vulnerable groups and victims of natural disasters. While both companies have not reported fully on GRI 300 (Environment) and GRI 400 (Social) standards, their positive contributions to the well-being of local communities remain significant. However, further steps are needed to increase transparency and comprehensiveness in CSR reporting in order to improve the effectiveness of the companies' CSR reporting.
Analysis of Algebra Questions in Curriculum 2013 and Merdeka Curriculum Mathematics Textbooks Wahyuni, Hesti; Iskandar, Ratu Sarah Fauziah; Raditya , Aji; Talde, Danna Karyl Jane C.
International Journal of Mathematics and Mathematics Education (IJMME) Vol. 1 No. 3 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/ijmme.v1i3.735

Abstract

The purpose of this study is to analyze problems in the mathematics textbook of the 2013 curriculum and the independent curriculum in algebra material. This is used to find out what students should do to answer questions on problems in math textbooks. The method used in this study is a five-dimensional analysis method, consisting of: mathematical activity, problem complexity, contextual situation, process and type of answer. Data collection techniques are carried out by analyzing and describing the types of algebra problems in the mathematics textbooks of the 2013 curriculum and the independent curriculum. The results of this study show that algebra problems in the 2013 curriculum textbooks and the independent curriculum emphasize calculating/using various calculation operations by 63.78% in the 2013 curriculum and 40.23% in the independent curriculum, direct application of basic knowledge/skills by 68.65% in the 2013 curriculum and building/making connections by 59.77% in the independent curriculum, questions without context amounted to 62.16% in the 2013 curriculum and questions with real-world context amounted to 46.55% in the independent curriculum, using mathematical concepts, facts, procedures and reasoning amounted to 76.76% in the 2013 curriculum and 58.62% in the independent curriculum, closed answers amounted to 63.78% in the 2013 curriculum and 74.14% in the independent curriculum.
The Implementation of Environmental Cost Accounting in Waste Management in the Bioethanol Industry Billa, Nurul Salsa; Wahyuni, Hesti; Nurfitriasih, Dyah Metha
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/mvxf7718

Abstract

This research aims to measure the efficiency of waste management using the concept of Environmental Management Accounting (EMA) based on the Physical Environmental Management Accounting (PEMA) and Monetarily Environmental Management Accounting (MEMA) and analyzed the suitability of environmental cost accounting treatment based on the PSAK No. 201. This research is quantitative descriptive research. Data were collected through interviews and documentation. The data used were production quantities and waste management costs data collected in 2023. The research was conducted at bioethanol industry that processed waste into biogas and liquid organic fertilizer. The research findings revealed in the PEMA calculation there was an imbalance between input and output quantities because the company had not recorded Fusel Oil from the distillation stage. The MEMA calculation revealed the company can save costs incurred to buy gas from PT PGN if it adds two digesters. The highest expenditure in the environmental cost report is in the external failure cost category and presented it simultaneously with other accounts. Therefore, the company should implement environmental cost accounting to control and increase the efficiency of waste management costs.
IMPLEMENTASI APLIKASI ARMADILLO ACCOUNTING UNTUK MENINGKATKAN KUALITAS PELAPORAN KEUANGAN PADA KOPERASI : (Studi Kasus Pada Koperasi Karyawan “Yodium Farma”) Putri, Amadea Idhania Hartya; Magdalena , Marlina; Wahyuni, Hesti
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 6 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

The objective of this study was to actor the quality of financial reporting using the Armadillo Accounting Application which is used to record financial reports and daily transactions at the “Yodium Farma” Employee Cooperative. The study was carried out at the “Yodium Farma” Employee Cooperative. The research design was descriptive quantitative. The instruments of data collection were interviews and document study to obtain financial statement data obtained from the Armadillo Accounting Application in order to see the quality of financial reporting. The results of this study indicated that after using the Armadillo Accounting Application, recording the financial statements of the “Yodium Farma” Employee Cooperative has a good influence in recording financial reports and daily transactions. This improvement is measured using 10 financial reporting characteristics. The study revealed that the Armadillo Accounting Application provides good quality financial reporting at the “Yodium Farma” Employee Cooperative so that until now the application is still used for administrative activities.
The Effect of Liquidity, Solvency, Profitability, and Activity on Company Value: Empirical Study on Tourism and Recreation Subsector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022 Wahyuni, Hesti; Said, Said
Economics and Digital Business Journal Vol. 2 No. 1 (2025): ECODIG
Publisher : CNPLUS Publisher

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

Abstract

ABSTRACT This research aims to determine the effect of current ratio, debt to equity ratio, net profit margin, and total assets turnover on the value of tourism and recreation subsector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data used in this research is secondary data in the form of financial reports of tourism and recreation subsector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used was purposive sampling method based on specific criteria, resulting in a sample of 11 out of 19 companies. The analytical method used is multiple linear regression analysis and tested using the Statistical Package for the Social Science (SPSS) version 25 program. The research results show that the variables current ratio, debt to equity ratio, and total assets turnover have a positive and significant effect on company value. Meanwhile, net profit margin does not have a significant influence on company value.
Green Product Innovation dan Sustainability Performance terhadap Intellectual Capital pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Romlah, Siti; Ekasari, Kurnia; Wahyuni, Hesti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4749

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh Inovasi Produk Hijau (Green Product Innovation/GPI) dan Kinerja Keberlanjutan (Sustainability Performance/SP) terhadap Modal Intelektual (Intellectual Capital/IC) dalam perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (IDX). Sektor energi, meskipun vital bagi perekonomian global, menghadapi tantangan lingkungan yang signifikan, khususnya terkait perubahan iklim dan eksploitasi sumber daya. Akibatnya, perusahaan semakin tertekan untuk mengintegrasikan prinsip-prinsip keberlanjutan ke dalam strategi inti mereka, menyeimbangkan keuntungan dengan tanggung jawab lingkungan dan sosial. GPI, yang melibatkan pengembangan produk dan proses ramah lingkungan menggunakan prinsip-prinsip seperti mengurangi, menggunakan kembali, dan mendaur ulang, dan SP, yang diukur melalui pelaporan keberlanjutan komprehensif yang selaras dengan standar seperti GRI, merupakan respons strategis yang penting. IC, yang mencakup modal manusia, struktural, dan relasional, mewakili aset tak berwujud yang penting untuk inovasi dan keunggulan kompetitif. Dengan menggunakan pendekatan kuantitatif, penelitian ini menggunakan data sekunder dari laporan keberlanjutan, laporan tahunan, dan laporan keuangan. Pengambilan sampel bertujuan berdasarkan kriteria spesifik (klasifikasi sektor, laporan keberlanjutan berbasis GRI lengkap untuk tahun 2021-2024) menghasilkan sampel sebanyak 19 perusahaan, menghasilkan 76 observasi perusahaan-tahun. Teknik analisis data meliputi statistik deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Inovasi Produk Ramah Lingkungan dan Kinerja Keberlanjutan sama-sama berpengaruh positif terhadap Modal Intelektual. Temuan ini menyoroti pentingnya strategis investasi dalam praktik inovatif ramah lingkungan dan kinerja keberlanjutan yang kuat untuk membangun dan memanfaatkan modal intelektual, meningkatkan kemampuan beradaptasi, inovasi, dan daya saing jangka panjang dalam sektor energi Indonesia yang dinamis. Studi ini menggarisbawahi nilai aset tak berwujud dalam mendorong kinerja bisnis berkelanjutan.
Co-Authors Billa, Nurul Salsa Faatin, Faradiba Nurjannah Iskandar, Ratu Sarah Fauziah Kurnia Ekasari Kurnia Ekasari, Kurnia Ekasari Magdalena , Marlina Mufida, Farah Ayu Nurfitriasih, Dyah Metha Putri, Amadea Idhania Hartya Putri, Yayang Novealita Wahono Raditya , Aji Said Said, Said Siti Romlah Talde, Danna Karyl Jane C. Tumbelaka, Gracesheila Florencia