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All Journal Asian Journal of Accounting Research PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Accounting Science Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Review of Management and Entrepreneurship AJAR (Asian Journal of Accounting Research) (e-Journal) JUKESHUM: Jurnal Pengabdian Masyarakat Buletin Abdi Masyarakat (BAM) Abadi: Jurnal Ahmad Dahlan Mengabdi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Journal of Social Comunity Services Jurnal Ilmiah Akuntansi Jurnal Pengabdian Kepada Masyarakat Tintamas: Jurnal Pengabdian Indonesia Emas
Sarah Yuliarini, Sarah
Universitas Wijaya Kusuma Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Prediksi Financial Distress Pada Perusahaan Perkebunan Kelapa Sawit Berbasis Syariah Di Indonesia TITIK INAYATI; SARAH YULIARINI
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5282

Abstract

This study aimed to determine the Financial Distress of Sharia-based oil palm plantation companies in Indonesia. The population of this research is oil palm plantation companies whose data are contained in the Indonesian stock exchange, while the research sample uses the criteria of sharia-based oil palm plantation companies. This company is managed according to sharia and developing its capital in cooperation with sharia banking. The number of research samples is 7 palm oil companies. The data was taken in the 2014-201 period on the Indonesia Stock Exchange. Financial distress using the Altman formula with Z-Score = 3.25+6.56X1 +3.26X2 +6.72X3 + 1.05X4.The results showed (1) Astra Agro Lestari, Tbk (AALI), (2) Austindo Nusantara Jaya (ANNJ) (3) Perkebunan Tinggi Elang, Tbk (BWPT), (4) PP London Sumatra Indonesia, Tbk (LSIP), ( 5) Sampoerna Agro, Tbk (SGRO), (6) Salim Ivomas Pratama, Tbk (SIMP), (7) Sawit Sumbermas Sarana, Tbk (SSMS) in the safe category from bankruptcy. The Palm Oil Company Sumbermas Sarana, Tbk (SSMS) with the average Z-Score calculation shows several 5.8 > 2.60, describing the condition of the company in the safest category from bankruptcy compared to other companies.
POTENSI KOMERSIALISASI JAMUR SUSU (CALOCYBE INDICA) PADA PETANI JAMUR (PENGABDIAN MASYARAKAT DESA PONDOK JERUK-TANGGUL KAB. JEMBER) Sarah Yuliarini; Titik Inayati; Suharnanik Suharnanik
Buletin Abdi Masyarakat Vol 2, No 1 (2021): Edisi Agustus 2021
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.548 KB)

Abstract

Calocybe Indica mushroom researches revealed the beneficiary to health such to prevent stroke and breast cancer. Mushroom propagation has not widespread available yet in Indonesia or high bid price than button, clam, wood mushroom. Home farming is based on environmentally and economical method ought to be applied for the calocybe indica propagation. Counselling and training method based on propagation stages are most plausible to bring knowledge about a new high value variety of mushroom. The aim of training for farmers in Pondok Jeruk Vilage, Jember Distric is to bring technical matters using agricultural waste for planting media of Calocybe indica mushroom. Usage of garden and agricultural waste media such as banana leaves, wood grain, and coconut fiber as a differentiator of mushroom cultivation test group, by applying the basic conditions of growing mushrooms in nature. Each group applied similar treatment, then growing mushrooms to be observed intensely up to harvest. Economic assessment is done by looking at the yield of each group. The result of the training is the standard of cultivation of calocybe indica milk mushrooms in Jember district on a home farming scale. The result of the training has invited several mushroom farmers in Jember Regency. They are quite enthusiastic about the training to make mushroom derivative products into sausages, nuggets and seasonings substitute for MSG. The further training related to marketing of the processed mushrooms products, and counselling about initiating to formed a group of farmers mushroom growers. Keywords: Calocybe Indica, Home Farming, Training
Analisis Faktor-faktor yang Mempengaruhi Persepsi Etis Akuntan Masa Depan dengan Love of Money sebagai Variabel Intervening Rizki Listyono Putro; Eva Wany; Sarah Yuliarini
SUBSTANSI Vol 4 No 2 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.661 KB) | DOI: 10.35837/subs.v4i2.1084

Abstract

The attitude of accountant's tendency to become wealthy was initiated at the beginning of determining them as professions. Whether from the beginning they have the perception of being rich quickly from the wealth of others, so that from the beginning to be embedded the intention will justify all means to redefine the desire.  They are prospective accountants who are supposed to be equipped with a basic knowledge of ethics. This thesis aims to empirically evaluate factors that influence the ethical perception of future accountants with love of money as the intervening variable, its free variable is gender, academic achievement, and locus of control. The most variable is the ethical perception of future accountants. Selection of research samples using purposive samples, and a sampling of 90 respondents. Data analysis techniques using SEM (Structural Equation Modeling) with SmartPLS Program version 3.0. There are three conclusions of the research analysis results namely: indirect influence of the gender variables against ethical perception through love of money is an uninfluential and insignificant, indirect influence of variable academic achievement to the ethical perception of future accountants through love of money has no effect and insignificant, and indirect influence of the variable locus of control to the ethical perception of future accountants through the love of money.
Peramalan Indeks Harga Saham Melalui Trending Topic Youtube Pada Kondisi Great Lockdown Ayu Widjayanti; Ari Kamayanti; Sarah Yuliarini
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.563 KB) | DOI: 10.33795/jraam.v5i3.004

Abstract

This research aims to find out the trending topic with the hashtag Large-Scale Social Restrictions which affects changes in the values of the stock prices index during the pandemic. The forecasting method is Autogressive Integrated Moving Average. The results showed that the index experienced a movement when the hashtag on Youtube is trending. The research implication for shareholders and the government is to be able to make policies that protect the condition of the stock market and the image of the stock market in Indonesia in order to remain good in the era of the Covid-19 pandemic with various kinds of uncertainty Abstrak Riset ini bertujuan mengetahui trending topic dengan tagar pada platform digital Youtube yaitu Pembatasan Sosial Skala Besar (PSBB) memengaruhi perubahan nilai IHSG dan ISSI pada masa pandemi. Metode peramalan dengan menggunakan metode ARIMA (Autogressive Integrated Moving Average) dipilih dalam penelitian. Hasil penelitian menunjukkan indeks IHSG mengalami pergerakan disaat nilai perbincangan dengan tagar PSBB pada aplikasi Youtube mengalami fluktuasi, sedangkan ISSI tidak mengalami intervensi pada trending topic. Implikasi riset bagi pemegang saham dan pemerintah adalah dapat membuat kebijakan yang melindungi kondisi pasar saham dan citra pasar bursa di Indonesia agar tetap baik di era pandemi Covid-19 dengan berbagai macam ketidakpastian.
ANALYSIS ON CURRENT ACCOUNT SAVING ACCOUNT (CASA), NON-PERFORMING LOAN (NPL), DAN LIKUIDITAS (LDR) TO BANKING PROFITABILITAS (ROA) SITUATION ARROUND PANDEMIC COVID 19 Fajar Alif Ardiansyah; Sarah Yuliarini; Eva Wany; Budi Prayitno
Media Mahardhika Vol. 21 No. 3 (2023): May 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i3.640

Abstract

Interrelated of situation as pandemic covid 19 happened which was data conducted then to be tested and analyzed the effect of Non-Performing Loans, Current Account Saving Accounts and Loan to Deposit Ratios on Return on Assets in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study conducted on 48 banking listed companies which matched the criteria for the research sample. The analysis technique used multiple linear regression and SPSS version 20 as tools for data processing. The results of this study indicate that Non-performing Loans and Current Account Saving Accounts have an effect on Return on Assets. Meanwhile, the Loan to Deposit Ratio hasn’t significantly affected on Return on Assets.
Compatibility of Sustainable Development Concept in Corporate Social Responsibility Report: Kompatibilitas Konsep Sustainable Development pada Laporan Corporate Social Responsibility Yuliarini, Sarah; Inayati, Titik
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1535

Abstract

Intrinsic aspect that is owned by internal management on policies related to the corporation social responsibility (CSR) program leads to the results the company wants to achieve their purposes. Based on the context of intrinsic factors, this study intends to explore facts from the internal management of a company regarding the compatible concept for sustainable development (SD) as company achievements on CSR as a program that is run by the company. This research was conducted with a qualitative approach and strengthened by a triangulation process with supporting data from the company's Sustainability Report (SR). Monetary quantity parameter or economy aspect of corporate wealth (such as tangible assets be classified as internal features or extrinsic factor) have relatable impact to sustainable development (SD), with semantic analysis method revealed intrinsic factor have not it. The contribution to outcomes is to create a conceptual framework for categories associated with sustainable development through the CSR program that is required by the government for companies to implement in Indonesia. The implication of the research is found the CSR reporting supporting economic aspect, strengthen sustainable development in practices.
PELATIHAN DESAIN CANVA SEDERHANA UNTUK PENGEMBANGAN SEKOLAH DI TK DAN SD ISLAM RESTU IBU Yuliarini, Sarah; Ariska, Ricky Angga; Purwitasari, Fadilla
Ahmad Dahlan Mengabdi Vol 3 No 2 (2024): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi September 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v3i2.122

Abstract

Kebutuhan sebuah sekolah akan media pembelajaran dua dimensi yang menarik semakin tinggi, yang membuat kemampuan penyediaan media pembelajaran yang berkualitas menjadi tolak ukur baik atau buruknya kualitas sebuah sekolah. Karena itu, diperlukan sebuah keahlian untuk membuat media pembelajaran yang menarik. Bagi sekolah dengan peserta didik yang berasal dari keluarga dengan kemampuan ekonomi terbatas, maka masalah anggaran menjadi salah satu pertimbangan dalam penyediaan media pembelajaran. Oleh karena itu, pelatihan desain dengan menggunakan Canva diharapkan dapat menjadi solusi penyediaan media pembelajaran yang menarik namun terjangkau. Hasil kegiatan pengabdian yang dilaksanakan di TK dan SD Islam Restu Ibu, Kota Malang mendapatkan respon yang baik. Hingga setahun setelah pelaksanaan kegiatan, para guru masih menggunakan keahlian yang diajarkan untuk membuat media pembelajaran yang menarik bagi para peserta didik.
SIMPLE CANVA DESIGN TRAINING FOR SCHOOL DEVELOPMENT AT RESTU IBU ISLAMIC KINDERGARTEN AND ELEMENTARY SCHOOL Purwitasari, Fadilla; Ariska, Ricky Angga; Yuliarini, Sarah
Journal of Social Comunity Services Vol. 1 No. 3 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i3.223

Abstract

Objective: This study aims to address the challenges faced by schools with limited budgets in providing attractive, two-dimensional learning media by offering training in Canva as a cost-effective design solution. Methods: Community service activities were conducted, including structured workshops that trained teachers from Restu Ibu Islamic Kindergarten and Elementary School, Malang City, in utilizing the Canva platform to create visually engaging and budget-friendly learning media. Results: The training received a positive response, and teachers continued applying their skills up to a year later, effectively integrating Canva-based designs into their instructional materials. Novelty: This approach highlights the use of accessible digital tools like Canva to empower educators in financially constrained environments, promoting sustainable use of digital design skills for enhancing educational quality. The study demonstrates that practical design training can serve as a viable, long-term solution for schools in need of affordable yet visually engaging learning media.
ANTECEDENTS AND CONSEQUENCES OF MOTIVATION, SELF-ESTEEM, ACADEMIC CULTURE, SOCIAL INTELLIGENCE, AND LEARNING BEHAVIOR TO THE LEVEL OF UNDERSTANDING OF ACCOUNTING Yuliarini, Sarah; Gultom, Desi Monarista
Review of Management and Entrepreneurship Vol. 4 No. 1 (2020): Review of Management and Entrepreneurship
Publisher : International Business Management - Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/rme.v4i1.1277

Abstract

This study aims to explain the factors that can influence the students at the University of Wijaya Kusuma Surabaya in understanding accounting as a form of knowledge. Determination of samples uses the purposive sampling method and resulted in 60 respondents. This study collected samples of seventh semester accounting students who are submitting their undergraduate final assignments, and the sample have fulfilled the required accounting courses. Not all of the variables analyzed influence the level of understanding of accounting. The variable of Social Intelligence, the variable of Learning Behavior, and the variable of Academic Culture are proven to have influence on students’ understanding of accounting. The variable of Motivation and Self-Esteem have no influence on the students’ level of understanding on accounting.
Pengaruh Pengetahuan Pajak, Gaya Hidup, Kesadaran Wajib Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Gen Z Effendi, Helmy Ferdiansyah; Yuliarini, Sarah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v21i1.4232

Abstract

This study aims to analyze the influence of tax knowledge, Gen Z lifestyle, taxpayer awareness, and tax socialization on individual taxpayer compliance at the KPP Pratama Surabaya Karang Pilang. Taxpayer compliance is a crucial factor in achieving the national tax revenue target; however, it often faces obstacles due to a lack of understanding and awareness from the taxpayers themselves. This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to individual taxpayers registered at the KPP Pratama Surabaya Karang Pilang. The variables studied include tax knowledge, Gen Z lifestyle, taxpayer awareness, tax socialization, and taxpayer compliance. Multiple regression analysis is used to determine the impact of each independent variable on the dependent variable.The results of the study show that tax knowledge, Gen Z lifestyle, taxpayer awareness, and tax socialization all have a positive influence on taxpayer compliance. Specifically, taxpayer awareness and tax socialization were found to have a significant impact, while tax knowledge and Gen Z lifestyle also contribute, albeit to a lesser extent. This research provides important implications for the Directorate General of Taxes in designing more effective strategies to enhance tax awareness and compliance, especially among younger generationsWordsCharactersReading timeWordsCharactersReading timeWordsCharactersReading timeWordsCharactersReading timeWordsCharactersReading time
Co-Authors Ari Kamayanti Ayu Widjayanti Budi Prayitno Dinda Putri Lestari Effendi, Helmy Ferdiansyah Eva Wany Eva Wany, Eva Fajar Alif Ardiansyah Gultom, Desi Monarista Inayati, Titik Ku Nor Izah Bt Ku Ismail Ku Nor Izah Ku Ismail, Ku Nor Izah Pradika, Akbar Widya Purwitasari, Fadilla Ricky Angga Ariska, Ricky Angga Rinda Harunsari Rizki Listyono Putro Suharnanik Suharnanik Tantri Bararoh Tantri Bararoh YUDHA POPIYANTO