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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia International Journal of Community Service Learning Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Akademi Akuntansi (JAA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdiraja Journal of Multiperspectives on Accounting Literature Riset Akuntansi dan Keuangan Indonesia
Gina Harventy
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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PENDAMPINGAN DAN PELATIHAN PENYUSUNAN PENGANGGARAN KEUANGAN PADA SD MUHAMMADIYAH 4 KOTA BATU Widyastuti, Aviani; Arisanti, Ike; Harventy, Gina
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 5 No. 3 (2021): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.353 KB) | DOI: 10.32832/abdidos.v5i3.923

Abstract

Sampai saat ini, banyak sekolah terutama sekolah dasar yang belum memahami bagaimana melaksanakan penatausahaan keuangan sekolah sesuai peraturan Permendagri 55 Tahun 2008 tentang Tata Cara Penatausahaan dan Penyusunan Laporan Pertangungjawaban serta anggaran Bendahara serta pelaporan pajaknya. Salah satunya SD Muhammadiyah 4 Batu yang merupakan sekolah dasar yang melayani pengajaran jenjang pendidikan dasar dan berlokasi di Kota Batu. Pihak kepala sekolah SD Muhammadiyah Kota Batu menyampaikan bahwasannya selama ini bendahara sekolah mengalami kesulitan dalam hal penyusunan anggaran. Berdasarkan pernyataan yang diungkapkan oleh kepala sekolah SD Muhammadiyah 4 Kota batu maka untuk meningkatkan kemampuan dalam penyusunan anggaran, dipandang perlu dilakukan pelatihan dan pendampingan penyusunan anggaran di SD Muhammadiyah 4 Kota Batu agar realisasi kegiatan dapat berjalan dengan lancar . Metode pendekatan yang dilakukan adalah pelatihan dan pendampingan. Kegiatan pendampingan langsung dilakuakn di SD Muhammadiyah 4 Kota Batu. Pelaksanaan pendampingan dilanjutkan dikemudian hari dengan melihat progres report atas laporan keuangan yang telah disusun oleh mitra.
Driving corporate climate transparency: The role of financial distress, environmental performance, and executive incentives Rahayu, Hanif Yulinar Tri; Widyastuti, Aviani; Harventy, Gina
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.36619

Abstract

Purpose: This study aims to test and empirically analyze the effect of financial distress, environmental performance, and executive compensation on greenhouse gas emission disclosure. Method: The population in this study was 4 company sectors listed on the Indonesia Stock Exchange (IDX), with a sample of 113 companies listed on the Indonesia Stock Exchange (IDX) in 2021. The number of samples is determaind by the judgment sampling method. Hypothesis testing is done by STATA tools with multiple linear regression data analysis techniques. Findings: The results of this study show that financial distress is not statistically supported by greenhouse gas emission disclosure, while environmental performance and executive compensation have a significant effect on greenhouse gas emission disclosure. Novelty: This research adds literature and provides new insights into the company's financial condition after the COVID-19 pandemic to voluntary disclosures, namely greenhouse gas emission disclosure. In addition, there are other variables, namely environmental performance and executive compensation for greenhouse gas emission disclosure. This research was also conducted in a sector that had never been done in previous studies.
The Understanding of Small and Medium Enterprises on Creating Shared Value in Indonesia: An Exploratory Study Gina Harventy; Abdul Hamid , Fatima; Mat Yassin, Fatimah; Binti Mokhtar, Norsyahida
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.27366

Abstract

Implementing the Creating Shared Value (CSV) strategy is a new strategy to respond to sustainability issues. The CSV strategy can be used to solve social and environmental problems while creating economic value for companies and society. CSV has been widely applied by large companies, but its understanding and implementation among Micro, Small, and Medium Enterprises (SMEs) in developing countries, especially in Indonesia, are still limited. This study aims to explore SMEs' understanding of the CSV concept, identify driving factors, and uncover challenges and obstacles in implementing CSV in SMEs in Indonesia. This study utilized a case study approach with a semi-structured interview method with 9 SMEs listed on the Indonesia Stock Exchange. The study shows that most SMEs still equate the definition of CSV with Corporate Social Responsibility (CSR), and do not fully understand its strategic potential as an intangible asset as a competitive advantage for SMEs. CSV drivers in SMEs include company competitiveness, economic and social value, and business strategy. However, SMEs face challenges and obstacles in implementing CSV. Lack of expertise and guidelines indicates a lack of knowledge, expertise, and clear guidance in implementing CSV strategically in SMEs. This study emphasizes the importance of CSV integration in SME business strategies and provides theoretical and practical contributions to the development of policies that encourage CSV adoption in SMEs in Indonesia.
Co-Authors Abdul Hamid , Fatima Achmad Syaiful Hidayat Anwar Aviani Widyastuti Binti Mokhtar, Norsyahida Diah Wijayanti Suwaji Dian Azizah Diska Arliena Hafni, Diska Arliena Djoko Sigit Sayogo Endah Lailatul Mu'arofah Fitrylia Luli Karina Hamid, Fatima Abdul Husamah Husamah Idaul Hasanah, Idaul Ihyaul Ulum Ike Arisanti Ikhlasul Amal Tsalis Auladi Karina, Fitrylia Luli Masiyah Kholmi Mat Yassin, Fatimah Mokhtar, Norsyahida Binti Mu'arofah, Endah Lailatul Novita Ratna Satiti Qoyyimah, Sofia Dinil Rahayu, Hanif Yulinar Tri Siti Zubaidah Sofia Dinil Qoyyimah Sri Wahjuni Latifah Yassin, Fatimah Mat