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All Journal Journal of Accounting and Investment JMM (Jurnal Masyarakat Mandiri) SENTRALISASI Abdi Psikonomi International Journal of Social Science, Education, Communication and Economics Proceeding ISETH (International Summit on Science, Technology, and Humanity) Soedirman Accounting, Auditing and Public Sector Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Publikasi Ekonomi dan Akuntansi
Laila Oshiana Fitria A’zizah
Universitas Muhammadiyah Surakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Carbon Emission Disclosure: The Influence of External Stakeholder Preassure and Environment Performance Nur Prasetyo Aji; Fatimah Aulia Rahman; Laila Oshiana Fitria A’zizah; Mega Wahyu Widawati
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 3 (2023): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i3.125

Abstract

The purpose of this paper is to investigate the effect that pressure from external stakeholders and environmental performance have on the reporting of carbon emissions by corporations. Purposive sampling was utilized to pick samples for use in this study. These samples were selected from sustainability reports and annual reports of companies that were registered with the Asia Sustainability Reporting Rating (ASRRAT) for 2019–2021. The data that was used in this study was considered to be secondary data. This investigation takes a quantitative approach and using a method called Multiple Regression Analysis. According to the study's findings, institutional ownership, diffusion ownership, and environmental performance have no discernible influence on the disclosure of carbon emissions, whereas the media exposure variable significantly affects the degree of disclosure.  
AKTIVASI BRANDING PADA MINIMARKET LOKAL Wafiatun Mukharomah; Candra Kusuma Wardana; Laila Oshiana Fitria A'zizah; Novel Idris Abas; Ovi Itsnaini Ulynnuha; Fuad Hudaya Fatchan
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 4 (2023): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i4.15883

Abstract

Abstrak: Toko ritel tradisional dianggap tidak memenuhi standar minimum dalam manajemen toko sehingga konsumen lebih memilih toko ritel modern. Surya Mart adalah salah satu toko ritel yang terletak di Desa Pajang, Kecamatan Laweyan, Kabupaten Surakarta dibawah naungan organisasi muhammadiyah. Saat ini Surya Mart mengalami permasalahan dalam tata peniagaan. Performa yang kurang begitu bagus yang berdampak pada pendapatan penjualan mereka. Oleh karena itu, di perlukannya strategi branding yang diharapkan dapat meningkatkan daya saing dan penjualan sehingga menjadi toko ritel yang mampu bersaing di pasar terbuka dan menjadi pilihan konsumen. Pengabdian ini bertujuan membuat branding toko Surya Mart menjadi lebih maksimal dan terstandar. Metode pada pengabdian ini dibagi menjadi tiga tahapan: (1) Tahap pelatihan; (2) tahap bimbingan teknis; dan (3) tahap pendampingan. Mitra pengabdian adalah pengelola toko Surya Mart yang berjumlah empat orang. Hasil kegiatan ini mencakup pembuatan desain, layout toko, logo dan tagline, lampu, serta seragam. Kemudian juga memanfaatkan akun Instagram sebagai salah satu bentuk branding menggunakan media digital. Setelah diadakannya kegiatan optimasi branding, toko Surya Mart mengalami peningkatan penjualan sebesar 21,49% dari bulan-bulan sebelumnya.Abstract: Local retail stores are considered not to meet the minimum standards of in-store management, so consumers prefer modern retail stores. Surya Mart is a retail store in Pajang Village, Laweyan District, Surakarta Regency, under the auspices of muhammadiyah. Currently, Surya Mart is also needing help with in-store management. That problem affects the decreasing trend in sales revenue. Therefore, a branding strategy is needed, which is expected to increase competitiveness and sales so that it becomes a retail store that can compete in the open market and becomes the choice of consumers. This service aims to build Surya Mart store branding to be better known and standardized. The implementation method for this service is divided into three stages: (1) the training stage; (2) the technical guidance stage; and (3) mentoring stage. The object of this empowerment program is the manager of Surya Mart, which totals four people. The results of this activity include making designs, store layouts, logos and taglines, lights, and uniforms. Then, Surya Mart has also utilized an Instagram account as a branding and marketing medium. After the branding optimization activities were held, the Surya Mart store experienced an increase in sales of 21.49% from the previous months.
Kebijakan Digitalisasi dan Kesiapan Pengendalian Internal (Studi pada Pemerintah Desa) Kholillulloh, Fajar Kholillulloh; Fitria A'zizah, Laila Oshiana; Bunna, Jefrianto Tandi
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10965

Abstract

Perkambangan teknologi dan kebijakan pemerintah telah mendorong terjadinya urgensi penerapan sistem pengendalian internal yang baik. Tujuan penelitian ini adalah melakukan proses evaluasi terhadap sistem pengendalian internal yang telah di aplikasikan pada kantor Pemerintah desa Dompol, Kemaran, Klaten, Jawa Tengah. Penelitian menerapkan metode kualitatif studi kasus untuk mendalami objek penelitian dan mengumpulkan data. Data primer dan sekunder yang berkaitan dengan PBJDesa Pemerintah desa Dompol dijadikan sumber data penelitian yang nantinya dijadikan sebagai dasar penarikan kesimpulan. Pengumpulan data pada penelitian ini akan dilakuan dengan menggunakan metode triangulasi yang terdiri dari angket, wawancara, dan dokumentasi. Analisis data dilakukan menurut konsep Miles dan Huberman (reduksi data, penyajian data, dan penarikan kesimpulan).
Melalui Dongeng Kisah Nabi: Pendekatan Psikologi Anak untuk Menanamkan Nilai Moral dan Spiritual Laila Oshiana Fitria A'zizah; Ovi Itsnaini Ulynnuha; Lintang Kurniawati; Dewita Puspawati; Fajar Kholillulloh; Nur Prasetyo Aji; Fuad Hudaya Fatchan
Abdi Psikonomi Vol 5, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i2.7284

Abstract

Program pengabdian ini bertujuan menanamkan nilai moral dan spiritual kepada anak-anak yatim dan dhuafa di Panti Asuhan Muhammadiyah Kaligesing, Purworejo, melalui metode mendongeng kisah nabi yang didukung pendekatan psikologi anak. Metode pelaksanaan mencakup observasi awal, pelatihan mendongeng bagi pengasuh, sesi mendongeng interaktif dengan anak-anak, serta evaluasi berkelanjutan. Sesi mendongeng yang menggunakan media visual dan cerita bermuatan nilai moral seperti kejujuran dan tanggung jawab berhasil meningkatkan minat baca dan pemahaman nilai spiritual anak-anak. Pelibatan pengasuh melalui pelatihan mendukung kesinambungan program, dengan hasil yang menunjukkan peningkatan kepercayaan diri dan keterampilan mendongeng mereka. Evaluasi mengindikasikan adanya perubahan positif pada perilaku anak, seperti peningkatan empati dan disiplin, serta lingkungan psikologis yang lebih mendukung. Secara keseluruhan, program ini berkontribusi pada penguatan karakter anak melalui pendidikan moral dan spiritual yang terintegrasi, sesuai dengan tujuan pembangunan berkelanjutan di bidang pendidikan berkualitas dan pengurangan ketidakadilan sosial. Kata Kunci : dongeng kisah nabi, psikologi anak, nilai moral, panti asuhan, pendidikan spiritual.
Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting Laila Oshiana Fitria A'zizah; Nur Prasetyo Aji; Dewita Puspawati; Ovi Itsnaini Ulynnuha; Nur Andriyani
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.7030

Abstract

This study examines the essential function of Environmental Management Accounting (EMA) as a mediating variable in the correlation between sustainability report disclosures and firm value. The study highlights the beneficial effects of Environmental Management Accounting (EMA) on value creation by aligning business strategy with sustainable practices, as viewed through the framework of stakeholder theory. Multiple regression and path analyses were performed on a sample of Indonesian manufacturing businesses listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023 to evaluate the assumptions. The findings indicate that EMA substantially increases business value by fostering operational efficiency, transparency, and stakeholder confidence. The Sobel test further substantiates EMA's mediation impact, indicating that organizations with strong EMA procedures get superior financial success and sustainability results. This study highlights the significance of incorporating EMA into sustainability reporting frameworks to improve business value and promote sustainable development. Keywords: sustainability report disclosure, environmental management accounting, firm value
Integrated Reporting Adoption Factors that Impact Financial Statement Accountability and Firm Performance: Natural RBV Theory Development Study in Indonesia Adhi, Arief Surya; Azizah, Laila Oshiana Fitria
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5398

Abstract

Purpose: This study aims to determine the factors that influence the adoption process of integrated reporting. The authors used the Natural Resource-Based View (RBV) theory as the main framework and developed its extension factors based on a literature review from various sources. Methodology: This study employs a correlational quantitative method and regression analysis tests using SPSS version 26.0 software. Research population consists of managers of micro, small, and medium enterprises (MSMEs) in Indonesia, with a sample size of 399 MSMEs managers selected through purposive sampling. Result: (1) green innovation variable has a significant influence on the adoption of integrated reporting by MSMEs, (2) green intellectual capital variable has a significant influence on the adoption of integrated reporting by MSMEs, (3) green supply chain management variable has a significant influence on the adoption of integrated reporting by MSMEs, (4) organizational capital variable has no influence on the adoption of integrated reporting by MSMEs, (5) regulatory pressure has no influence on the adoption of integrated reporting by MSMEs, (6) stakeholder pressure has a significant influence on the adoption of integrated reporting by MSMEs, (7) adoption of integrated reporting has a significant influence on the accountability of financial statements by MSMEs. Application/Originality/Novelty: The novelty of this study is in that it not only applies the Natural RBV theory to analysis, but also develops and directly tests the Natural RBV theory as a whole for MSMEs in Indonesia. Implication of this study can aid practitioners and managers in comprehending the significance of integrated reporting in business due to its numerous benefits. This study's implications are also valuable for experts, policymakers, and stakeholders who aim to maximize business operations, resulting in increased capital efficiency. In addition, these findings are beneficial not only for practitioners but also for academics and the development of science regarding business efficiency in the current industrial 4.0 era. Last, this study concludes by listing its limitations, recommendations, and acknowledgements.
PENINGKATAN MOTIVASI WIRAUSAHA, MANAJEMEN KEUANGAN DAN STRATEGI PEMASARAN PADA PETERNAK PUYUH DI SLEMAN YOGYAKARTA Lintang Kurniawati; Laila Oshiana Fitria A'zizah; Dewita Puspawati
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i1.27832

Abstract

Abstrak: Potensi ekonomi dari usaha peternakan unggas yaitu beternak burung puyuh semakin diminati oleh kalangan Masyarakat. Namun, potensi yang ada seringkali belum menguatkan motivasi Masyarakat dalam berwirausaha. Lebih lanjut, bagi Masyarakat yang sudah memiliki usaha terkadang belum memiliki pemahaman yang cukup memadai dalam hal pengelolaan keuangan dan strategi pemasaran produk. Tujuan dari kegiatan pengabdian Masyarakat ini adalah untuk meningkatkan kemampuan softskill pelaku usaha dalam meningkatkan motivasi, pengelolaan keuangan dan strategi pemasaran produk. Mitra tim pengabdian adalah para pelaku usaha UMKM Peternak Burung Puyuh yang ada di Sleman Yogyakarta berjumlah 8 pelaku usaha. Metode pengabdian adalah ceramah dan FGD. Kegiatan terdiri terdiri dari tiga tahapan, yaitu: (1) pra-pelaksanaan: identifikasi masalah; (2) pelaksanaan: tahap pelatihan dan pemberian maeri; dan (3) tahap monitoring dan evaluasi. Evaluasi dilaksanakan melalui diskusi dan memberikan kuesioner sebagai pre-test dan post-test. Hasil evaluasi memberikan Kesimpulan bahwa pemahaman peserta terkait materi yang diberikan meningkat secara signifikan sebesar 56,62 persen.Abstract: The economic potential of poultry farming, particularly quail farming, has gained increasing interest among the community. However, this potential often does not fully strengthen the motivation of individuals to pursue entrepreneurship. Furthermore, even for those who already have businesses, there is sometimes an inadequate understanding of financial management and product marketing strategies. The goal of this community service activity is to enhance the soft skills of business owners in increasing motivation, financial management, and product marketing strategies. The partners in this project are eight small and medium-scale quail farmers in Sleman, Yogyakarta. The methods used in this community service are lectures and Focus Group Discussions (FGD). The activities consist of three phases: (1) Pre-implementation: problem identification; (2) Implementation: training and material delivery; (3) Monitoring and evaluation. The evaluation was carried out through discussions and administering questionnaires as pre-tests and post-tests. The evaluation results concluded that participants' understanding of the material significantly increased by 56.62 percent.
Environmental Disclosure on Biodiversity Dimension: Does Media Exposure Matter ? Aji, Nur Prasetyo; A’zizah, Laila Oshiana Fitria; Azzahra, Ainun Fadila; S, Nurlita Arum
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4298

Abstract

This study aims to examine the influence of media exposure in regulating the relationship between foreign ownership, institutional ownership, and environmental performance on biodiversity disclosure. The study uses secondary data obtained from sustainability and annual reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period, selected using a purposive sampling method. A quantitative approach is applied using multiple regression analysis, specifically Moderated Regression Analysis (MRA), to test the moderating effect of media exposure. The findings indicate that environmental performance positively affects biodiversity disclosure, and media exposure plays a role in moderating this relationship. However, the measurement of media exposure remains general and does not differentiate between positive and negative news tone. This study provides empirical evidence from Indonesia that highlights the relevance of media exposure and environmental performance in improving biodiversity disclosure practices among corporations.
Analysis of potential carbon tax calculation schemes for steam power plant company registered on the Indonesia stock exchange Mujiyati, Mujiyati; Putriani, Santi; Ulum, Halwa Qubailah Shobah; Ulynnuha, Ovi Itsnaini; A'zizah, Laila Oshiana Fitria
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.v26i1.23245

Abstract

Research aims: This research aims to select the best scheme—carbon tax or carbon credits—based on Cap and Tax and Cap and Trade for Steam Power Plant Company (SPPC) listed on the Indonesia Stock Exchange (IDX), following the carbon tax requirement under the Harmonization of Tax Regulations Law Number 7 of 2021.Design/Methodology/Approach: This study employs qualitative descriptive analysis to simulate carbon tax calculations based on the minimum rates outlined in Indonesian regulations or to assess the cost of purchasing carbon credits, with the goal of identifying the most efficient scheme in accordance with the carbon market regulations set by the Financial Services Authority (FSA).Research findings: The analysis results show that paying for carbon is the right choice for SPPC because the cash spent is lower than buying an Emission Reduction Certificate (ERC).Theoretical contribution/ Originality: This study compares carbon tax payments and Emission Reduction Certificate (ERC) purchases in Indonesia, reinforcing legitimacy theory on taxpayer compliance and informing government tax policy. It also encourages public support for the Nationally Determined Contribution (NDC) policy.Practitioner/Policy implication: This study provides input for organizations in policy-making related to emission reduction obligations and supports the government's Economic Value of Carbon (EVC) policy, aiding infrastructure development and the goal of Net Zero Emissions.Research limitation/Implication: The data obtained was only 3 companies that had complete emissions reports from 2020 to 2022, but even though only 3 companies were able to reflect the choice of whether to pay carbon tax or buy ERC.
Between Strategy and Governance: Which Matters More in Driving Tax Disclosure? Ulynnuha, Ovi Itsnaini; Millati, Nabila Fida; Mujiyati; Aris, Muhammad Abdul; A'zizah, Laila Oshiana Fitria
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.13146

Abstract

This study aims to examine the effect of tax planning, board of commissioners size, and independent commissioners on tax disclosure among manufacturing firms in Indonesia. The research employed a quantitative approach using panel data regression with 38 firm-year observations from 19 listed companies that recently listed their IPOs since the period 2022–2023. The analysis was conducted by estimating the Common Effect, Fixed Effect, and Random Effect models, followed by specification tests such as Chow and Hausman. The Random Effect Model was identified as the most appropriate model. The empirical results indicate that tax planning has a positive effect on tax disclosure at the 10% significance level, while the size of the board of commissioners has a positive and significant impact at the 5% level. In contrast, the presence of independent commissioners does not show a significant influence. These findings highlight the importance of board size and tax strategies in improving corporate transparency, while also suggesting that the effectiveness of independent commissioners requires further attention in the Indonesian context.  
Co-Authors Adhi, Arief Surya Azzahra, Ainun Fadila Bunna, Jefrianto Tandi Candra Kusuma Wardana Candra Kusuma Wardana Candra Kusuma Wardana, Candra Kusuma Dewita Puspawati Dewita Puspawati Dwi Winarni Fajar Kholillulloh Fatchan, Fuad Hudaya Fatimah Aulia Rahman Handy Nugraha Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Lintang Kurniawati Lintang Kurniawati Mega Wahyu Widawati Millati, Nabila Fida Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Novel Idris Abas Nur Andriyani Nur Prasetyo Aji Ovi Itsnaini Ulynnuha Pramurindra, Rezky S, Nurlita Arum Santi Putriani Ulum, Halwa Qubailah Shobah Wafiatun Mukharomah