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THE ROLE OF CORPORATE GOVERNANCE IMPROVING VOLUNTARY DISCLOSURE Gina Harventy
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

In recent years there have been problems regarding the extent of disclosure of the financial statements of companies listed on the IDX, namely it is still relatively not yet extensive which often results in losses for stakeholders. From these problems, the role of information as the main product produced through the company's financial statements is very important, as a sign or signal that influences the investment decisions of parties outside the company and the information provided to the public is more comprehensive regarding the condition of the company. This research is important to do because voluntary disclosure contains important information and can influence users' decisions and can reduce information asymmetry. The purpose of this study is to examine the variables of Public Ownership, the board of commissioners, Independent Commissioners and the Audit Committee as factors affecting the extent of voluntary disclosure. The results of this study indicateThe four indicators of good corporate governance used in this study were only the audit committee that showed their effect on voluntary disclosure. The variables of public ownership, board of commissioners and independent commissioners do not affect the extent of voluntary disclosure.

Pelatihan dan Pendampingan Penyusunan Pelaporan Keuangan Panti Asuhan Putri Aisiyah Kota Malang Gina Harventy; Achmad Syaiful Hidayat Anwar
Jurnal ABDIRAJA Vol 4 No 2 (2021): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v4i2.1363

This community service activity aims to provide training and assistance in the preparation of financial reports at the Putri Asisiyah Orphanage in Malang City. Putri Aisyiyah Orphanage is one of the Amal Usaha Muhammadiyah (AUM) in Malang. The training and assistance in the preparation of financial reports are related to the problems faced by the orphanage manager, namely the activity of recording and reporting on orphanages that have not been carried out in an orderly manner and in accordance with reporting standards. Putri Aisiyah Orphanage has a business unit that has experienced significant development until now, so it is necessary to record and prepare good financial reports for the orphanage. So that administrators can evaluate the performance of operational activities of the orphanage and catering business units. The method of implementing the service program consists of socializing the importance of preparing financial reporting, training and assistance in the preparation of financial reports. The results of this service activity, the management and financial administration section of the Putri Aisiyah Orphanage have the skills (expertise) in making / compiling excel-based computerized financial reports and this service program has achieved the output of computational computational financial reporting work excel at the Putri Aisiyah Orphanage.

PENDAMPINGAN PENYUSUNAN PELAPORAN KEUANGAN PADA KELOMPOK USAHA KECIL DAN MENENGAH BROSEM SEMERU Gina Harventy; Siti Zubaidah; Masiyah Kholmi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 1 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v1i1.11174

Financial statements are a means used by companies to communicate their activities and performance to stakeholders. Such is the case with UMKM Brosem. Financial reports are also prepared as a form of accountability of fund managers to "stakeholders. Among other groups of SMEs who are members of the UMKM Brosem and the government in the aspect of taxation. This community service activity is expected to provide benefits and provide outputs that can be sustained for the management of Brosem, especially in the aspects of preparing financial statements. So that managers can compile financial reports according to standards, tax calculations in accordance with tax provisions, as well as the determination of the cost of production that is accurate as a basis for determining the selling price. If the financial statements can be prepared properly, it is expected to be able to realize transparent and accountable governance. Based on observations and interviews agreed with the service program partners focused on solving problems related to the preparation of financial statements. Therefore it is necessary to assist in the preparation of financial reports in accordance with EMKM financial reporting standards. KEYWORDS: Brosem Semeru; SAK EMKM; UMKM.

PENGARUH AUDIT DELAY, REPUTASI AUDITOR TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia tahun 2015 - 2017) Ikhlasul Amal Tsalis Auladi; Dian Azizah; Diah Wijayanti Suwaji; Gina Harventy
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.8854

This Study aims to indentify the influence of audit delay and auditor opinion on the acceptance of going concern opinion partially and simultaneously, and to explain the variables that have dominant influence on the acceptance of going concern opinion. The variables that will be tested are audit delay and auditor reputation. The population used is a company listed on the Indonesia Stock Exchange for the perion 2015 – 2017.

IMPLEMENTASI PROGRAM TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM MENCIPTAKAN MANFAAT BERSAMA (CREATING SHARE VALUE) Gina Harventy
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11161

Creating Shared Value(CSV) adalah sebuah konsep dalam strategi bisnis yang menekankan pada pentingnya memasukkan masalah dan kebutuhan sosial dalam perancangan strategi perusahaan. CSV merupakan pengembangan dari konsep CSR. Penelitian kali ini bertujuan untuk mengetahui dan menganalisis penerapan program Tanggung Jawab Sosial yang dilakukan oleh Nestle Indonesia, dalam menciptakan manfaat bersama atau creating share value. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dan data primer, yang diperoleh dengan cara studi literatur dan melakukan observasi lapang. Hasil dari penelitian kali ini,dalam implementasinya program CSV Nestle Indonesia diintegrasikan dengan tahapan rantai bisnisnya. Secara tidak langsung menjadi strategi bisnis perusahaan. Perusahaan mencoba untuk menyelaraskan kewajiban tanggung jawab sosialnya dengan strategi bisnis yang akan dicapai oleh perusahaan.

Pendampingan Dan Pelatihan Penyusunan Laporan Keuangan Pada SD Muhammadiyah 8 Dan SMP Muhammadiyah 2 Kota Malang Widyastuti, Aviani; Gina Harventy; Djoko Sigit Sayogo
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 2 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i2.25022

Until now, many schools do not understand how to prepare good and quality financial reports so that they can convey information properly to stakeholders. Lack of understanding due to the competency background possessed can also cause the resulting financial reports to also vary. This can be seen in SD Muhammadiyah 8 and SMP Muhammadiyah Malang City which have different financial reporting systems. On the other hand, as a subsidiary entity under the auspices of PDM Malang City, SD Muhammadiyah 8 and SMP Muhammadiyah 2 Malang City must report their financial reports to PDM so that consolidation can be carried out. This diversity of reporting systems also eventually led to problems for PDM Malang City. Based on this, to improve understanding and ability to produce uniform financial reports, it is necessary to carry out training and assistance on an excel-based financial reporting system as an approach method in solving existing problems.

Pelatihan dan Pendampingan Penyusunan Pelaporan Keuangan Panti Asuhan Putri Aisiyah Kota Malang Harventy, Gina; Anwar, Achmad Syaiful Hidayat
Jurnal ABDIRAJA Vol 4 No 2 (2021): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v4i2.1363

This community service activity aims to provide training and assistance in the preparation of financial reports at the Putri Asisiyah Orphanage in Malang City. Putri Aisyiyah Orphanage is one of the Amal Usaha Muhammadiyah (AUM) in Malang. The training and assistance in the preparation of financial reports are related to the problems faced by the orphanage manager, namely the activity of recording and reporting on orphanages that have not been carried out in an orderly manner and in accordance with reporting standards. Putri Aisiyah Orphanage has a business unit that has experienced significant development until now, so it is necessary to record and prepare good financial reports for the orphanage. So that administrators can evaluate the performance of operational activities of the orphanage and catering business units. The method of implementing the service program consists of socializing the importance of preparing financial reporting, training and assistance in the preparation of financial reports. The results of this service activity, the management and financial administration section of the Putri Aisiyah Orphanage have the skills (expertise) in making / compiling excel-based computerized financial reports and this service program has achieved the output of computational computational financial reporting work excel at the Putri Aisiyah Orphanage.

Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review Latifah, Sri Wahjuni Latifah; Gina Harventy
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2606

This paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future research opportunities. This is because research on accounting conservatism uses various measurements. The research method used is a qualitative method systematic literature review approach based on 22 research articles for the period 1999-2022. The research method includes attribute dimensions, data collection techniques and data analysis. The results found that there are three bases for measuring accounting conservatism, namely: accrual-based, market value-based and combined accrual and market value-based. Until now, the use of combined accrual and market value-based measurement dominates, compared to accrual and market value-based. This study found the most widely used accounting conservatism measurement and accounting conservatism measurement trends, while previous studies have not provided an explanation of this. So that future research can analyze why these measurements were used by previous researchers. This research can contribute to the science of financial accounting, especially related to the topic of accounting conservatism. Keywords: accounting conservatism, measurement, accrual basis, market value basis.

Implementasi Sekolah Sedekah Sampah Untuk Mewujudkan Pengelolaan Sampah Berbasis Filantropi di SMP Muhammadiyah Kota Batu Hasanah, Idaul; Husamah, Husamah; Harventy, Gina; Satiti, Novita Ratna
International Journal of Community Service Learning Vol. 2 No. 4 (2018): November 2018
Publisher : Universitas Pendidikan Ganesha

Sampah menjadi masalah di perkotaan, terlebih tujuan wisata seperti Kota Batu, Jawa Timur. Sebagai upaya penguatan kesadaran sejak dini bagaimana mengatasi permasalahan sampah dan penguatan karakter cinta lingkungan berbasis agama Islam, maka dilakukan pengabdian di SMP Muhammadiyah 2 dan SMP Muhammadiyah 8 Kota Batu. Artikel ini bertujuan mendeskripsikan implementasi program “Sekolah Sedekah Sampah” di SMP Muhammadiyah Kota Batu. Subjek pengabdian ini adalah masing-masing 3 orang guru dan 50 siswa SMP Muhammadiyah 2 dan SMP Muhammadiyah 8 Kota Batu. Pengabdian dilakukan selama delapan bulan dalam bentuk pelatihan, pendampingan, dan praktik langsung (implementasi). Evaluasi keberhasilan pengabdian didasarkan pada proses dan output, yaitu antusiasme peserta, dihasilkannya produk, peningkatan kompetensi peserta dalam pengelolaan sampah, dan produk berupa lingkungan sekolah yang lebih hijau. Hasil evaluasi menunjukkan bahwa rerata kehadiran peserta mencapai 95%, dihasilkannya logo dan konsep 3S, ada peningkatan kompetensi peserta dalam pengelolaan sampah (pemberlakuan konsep 3S), dan produk berupa lingkungan sekolah yang lebih hijau. Dapat disimpulkan bahwa pengabdian masyarakat telah diimplementasikan dengan sangat baik.

Research trends on environmental, social, and governance in SMEs: A bibliometric analysis Harventy, Gina; Hamid, Fatima Abdul; Yassin, Fatimah Mat; Mokhtar, Norsyahida Binti
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25808

Research aims: This study used a scoping review and bibliometric analysis to analyze all publications on Environmental, Social, and Governance (ESG) study trends, specifically in the context of Small and Medium Enterprises (SMEs).Design/Methodology/Approach: Ninety-four (94) ESG articles on SMEs indexed in the Scopus database were described through coverage and bibliometric analysis. The articles were analyzed based on the number of publications per year, contributing countries, authors, and cited documents. Furthermore, VOSviewer was used to provide a visual analysis of keyword occurrences.Research findings: The growing body of research on ESG in SMEs reflects an increasing global awareness of its significance. Notably, publications on this topic have surged year after year, with Asia leading the discourse and Europe following closely. Among individual countries, China and Italy stand out as the most prolific contributors. This upward trend underscores the rising importance of ESG in SMEs, positioning it as a critical area of discussion among international scholars.Theoretical contribution/ Originality: This paper analyzes ESG research trends in SMEs, mapping key developments and gaps. Synthesizing past studies highlights critical insights and future research directions, positioning ESG in SMEs as a growing global discourse.Research limitation/Implication: This study is limited to the Scopus database and focuses solely on ESG research in SMEs. It used only one bibliometric analysis tool to evaluate research trends, which may not capture a broader perspective from other databases or analytical approaches.

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