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All Journal Jurnal Akuntansi Aktual JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Ekonomi dan Bisnis Islam Al-Buhuts (e-journal) Jurnal Akuntansi dan Audit Syariah (JAAIS) E-Jurnal Akuntansi TSM Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) Jurnal Akuntansi
Ina Mutmainah
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENINGKATAN LITERASI KEUANGAN UMKM MELALUI PELATIHAN AKUNTANSI PEMBUKUAN Ina Mutmainah; Asna Karima; Fachri Ali
Perwira Journal of Community Development Vol 4 No 1 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i1.337

Abstract

Eksistensi UMKM sebagai salah satu penunjang perekonomian Indonesia dapat diperhitungkan dalam meningkatkan keseimbangan ekonomi. Hal ini dikarenakan UMKM menjadi salah satu usaha yang mampu bertahan dalam kondisi perekonomian yang memburuk. Untuk menjaga kelangsungan hidup, masyarakat memilih menjadi pelaku usaha dengan membuka usaha baik dibidang kuliner maupun dibidang lainnya. Kelurahan Kuripan Lor memiliki banyak UMKM yang baru dirintis maupun yang telah berjalan lama. Namun ada masalah utama yang sering dihadapi oleh pelaku umkm diantaranya yaitu belum adanya kesadaran pelaku umkm untuk melakukan pembukuan keuangan usaha karena minimnya pengetahuan mereka tentang akuntansi. Hal tersebut dapat berakibat pada sistem keuangan usaha karena tidak dapat membedakan antara keuangan dan keuntungan usaha dengan keuangan pribadi. Dari permasalahan tersebut, solusi yang dibutuhkan adalah memberikan pelatihan bagi pelaku umkm. Tujuan dari diadakannya kegiatan pelatihan tersebut yaitu agar pelaku umkm dapat lebih memahami terkait pembukuan keuangan. Objek dalam pelaksanaan kegiatan ini yaitu umkm produksi tempe dan usaha warung makan. Hasil yang diperoleh dari kegiatan pelatihan ini adalah dapat meningkatkan pengetahuan dan keterampilan wirausaha di dalam membuat pembukuan sedehana.
PENINGKATAN KUALITAS LINGKUNGAN HIDUP MELALUI PELATIHAN STRATEGI INOVATIF PENGELOLAAN SAMPAH DI DESA KARANGJOMPO, KABUPATEN PEKALONGAN Anggita Aprilia; Ahmad Nafis Setiawan; Robby Prasetyo; Ina Mutmainah; Fachri Ali
Perwira Journal of Community Development Vol 4 No 2 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i2.338

Abstract

Kebersihan lingkungan menjadi sebuah hal yang perlu diperhatikan betul mengingat hal ini akan berpengaruh terhadap keberkangsungan hidup manusia, salah satunya bagaimana cara pengelolaan sampah yang seringkali dianggap sebagai sesuatu yang negatif, mengganggu kesehatan dan bahkan bisa menjadi salah satu penyebab banjir. Jadi melalui kegiatan yang dilaksanakan di Balai desa Karangjompo pastinya dapat menghasilkan pembelajaran baru dalam memahami pentingnya menjaga kebersihan lingkungan dan pengolahan sampah limbah plastik menjadi barang berkualitas. Sebab limbah plastik dapat diolah menjadi barang kerajinan yang menarik dan bermanfaat. Metodologi penelitian kegiatan yang digunakan yaitu metode observasi dan sosialisasi dan dilakukan dengan beberapa tahapan. Hasil dari pelatihan dalam kegiatan ini sangat bermanfaat untuk meningkatkan kreativitas dalam pengelolaan sampah serta dapat membiasakan masyarakat untuk peduli terhadap kebersihan lingkungan.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI GREEN ACCOUNTING DAN KARAKTERISTIK PERUSAHAAN Kharisma Fadlilah; Ina Mutmainah
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.336

Abstract

Corporate Social Responsibility has an important role because it meets regulations, laws & regulations; as a corporate social investment to get a positive image; part of the company's business strategy; part of the company's risk management to reduce and avoid social conflicts. Corporate Social Responsibility in this case shows its concern for the sustainability of development but remains balanced in the economy and environment. This will give the public confidence in the company. This research includes a type of causality research with quantitative methods. The population of this study is companies listed in the Jakarta Islamic Index for the 2017-2022 period. The sample in the study was the annual report of companies listed in the Jakarta Islamic Index for the 2017-2022 period. The results of this study show that green accounting, liquidity, profitability and company size do not affect corporate social responsibility, while leverage has a positive effect on corporate social responsibility. Simultaneously, the variables of green accounting, leverage, liquidity, profitability and company size affect corporate social responsibility
RETURN SAHAM: CORPORATE SOCIAL RESPONSIBILITY DAN MODERASI GOOD CORPORATE GOVERNANCE Kharisma Dwi Aryani; Ina Mutmainah; Annisa Apriliantika
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.480

Abstract

The average stock return in 2021 the average stock return will increase rapidly by 67% because the government, OJK, and Bank Indonesia are working together to carry out various stimulus methods so that the economy can return to stability. In addition, the existence of innovations in terms of banking digitization and CSR implementation has made investors start to look back at banking stocks. From this incident the company seemed to realize that CSR can effectively affect stocks with Good Corporate Governance Mechanisms as a Moderating Variable in Banking Sector Companies Listed on the IDX for the 2021-2023 Period. This research uses a quantitative method that uses secondary data in the form of annual reports and sustainability reports that the company publishes. The sample in this study was selected using a purposive sampling method so that the sample used was 55 companies in the banking sector. The simple regression analysis method and the Moderated Regression Analysis (MRA) test were used in this study to test the hypothesis proposed by the researcher. The results of this study indicate that the CSR variable has a significant effect on stock returns, institutional ownership is not able to strengthen the moderating effect of CSR on stock returns, managerial ownership is able to strengthen the effect of CSR on stock returns, independent commissioners are not able to strengthen CSR moderation on stock returns, and the audit committee is not able to strengthen the influence of CSR on stock returns.
EFEK MODERASI UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DITINJAU DARI ARUS KAS BEBAS, LEVERAGE DAN KUALITAS AUDIT Siti Amilah; Ina Mutmainah
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.541

Abstract

Earnings management is an action carried out by a manager by manipulating financial reports with the aim of benefiting himself (the manager) and the company's profits. This research aims to determine the effect of free cash flow, leverage and audit quality on earnings management, moderated by company size. The population in this research is 55 companies in the consumer goods industry sector listed on the IDX in 2019-2023. The sampling technique in this research was purposive sampling. The sample in this research was 15 companies. This research uses a multiple linear regression test data analysis method with the IBM SPSS Statistics 26 program. The results of this research indicate that leverage and audit quality have a positive and significant effect on earnings management. Meanwhile, free cash flow has no negative and significant effect on earnings management. Company size is able to strengthen free cash flow, leverage, and audit quality on earnings management.
Co-Authors Ahmad Nafis Setiawan Anggita Aprilia Annisa Apriliantika Asna Karima Azharul Faizin Dina Amalia Mahmudah Fachri Ali Ismi Salsabila Kharisma Dwi Aryani Kharisma Fadlilah Khotibul Umam Nabillah Mufidzah Robby Prasetyo Siti Amilah Syara Annisa Fita Hutami Wahid Wachyu Adi Winarto