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All Journal Jurnal Akuntansi & Auditing Indonesia JEJAK Akmenika : Jurnal Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment AKUNTANSI DEWANTARA JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Dharma Bakti Jurnal Penelitian Kesejahteraan Sosial MANAJEMEN DEWANTARA Jurnal Pemberdayaan Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal Berdaya Mandiri JBMR: Journal of Business and Management Review AKMENIKA Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia UBMJ (UPY Business and Management Journal) Bisma : Business and Management Journal COUNT: Journal of Accounting, Business and Management Jurnal Ekonomi, Manajemen, Akuntansi Journal of Business and Information System JIMEK ABDIMAS NUSANTARA
Tri Siwi Nugrahani
Universitas PGRI Yogyakarta
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Does the corporate governance mechanism impact the sustainability report disclosure? Nugrahani, Tri Siwi; Nurhayati, Nurhayati
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.203

Abstract

Abstract: Companies are required to prepare sustainability reports in conducting business by disclosing economic, social and environmental activities. The company's willingness to disclose sustainability reports to show the company's moral compliance with regulations, care for the environment and society which is currently still interesting to study because disclosure of sustainability reports is still being debated whether it is mandatory or not done by companies. Several factors contributed to this disclosure, such as the board of directors, audit committee and ROA of the 24 companies indexed in SRI-KEHATI during 2017-2021. The results of the study show that institutional ownership and the board of directors affect the disclosure of sustainability reports, but the audit committee does not affect the disclosure of sustainability reports. Keywords: sustainability report, audit committee, board of directors Abstrak: Perusahaan diwajibkan menyusun laporan keberlanjutan dalam menjalankan bisnis dengan mengungkapkan kegiatan ekonomi, sosial, dan lingkungan. Kesediaan perusahaan mengungkapkan laporan keberlanjutan untuk menunjukkan kepatuhan perusahaan secara moral terhadap regulasi, peduli terhadap lingkungan dan masyarakat yang saat ini masih menarik untuk diteliti karena pengungkapan laporan keberlanjutan masih menjadi perdebatan antara wajib atau tidak dilakukan oleh perusahaan. Beberapa faktor turut memengaruhi pengungkapan tersebut, seperti dewan direksi, komite audit dan ROA pada 24 perusahaan yang terindeks dalam SRI-KEHATI selama tahun 2017-2021. Hasil studi menunjukkan kepemilikan institusional dan dewan direksi memengaruhi pengungkapan laporan keberlanjutan, namun komite audit tidak memengaruhi pengungkapan laporan keberlanjutan. Kata kunci: laporan keberlanjutan, komite audit, dewan direksi
Pendampingan Pembuatan Aplikasi Pencatatan Proses Bisnis Menggunakan Vba Macro Excel Pada Apotek Srandakan Umam, M. Sulkhanul; Nugrahani, Tri Siwi
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. No 2 (2020): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Technological developments lead to competition in the business world is no exception in the field of health, namely pharmacies. Pharmacies must be able to survive amid the existing business competition and regulations by optimizing business processes. But in Srandakan Farma Pharmacy recording business processes are still done manually on paper work of vulnerable missing or damaged. This causes the decision making process to be slow. the purpose of service activities is to provide assistance in making applications for recording business processes using Ms. Excel at the Pharmacy Srandakan Farma by utilizing the Visual Basic for Application (VBA) feature. The method of service activities is carried out by observation, training and assistance as well as evaluation to ensure that the application can be properly adopted. Based on the service activities that have been carried out, the application makes recording more structured, information can be available quickly when needed as a basis for decision making. Applications make business processes it easy for owners and employees of pharmacies to carry out a more optimal recording process.
Pengaruh Penerapan Strategi Bisnis dan Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Kota Yogyakarta Erina Kambulawa; Tri Siwi Nugrahani; Sulkhanul Umam; Tias Budi Lestari
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9157

Abstract

This study aims to examine the influence of business strategies and accounting information systems on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta City. A total of 500 MSME owners were selected using purposive sampling based on several criteria, including having operated for more than one year, using an accounting information system to record transactions, preparing financial reports, and achieving a minimum turnover of IDR 3,000,000 per month. The results show that both business strategy implementation and the use of accounting information systems have a significant positive effect on MSME performance. Business strategies enable MSMEs to respond to market dynamics, optimize resources, and strengthen operational direction. Meanwhile, accounting information systems support accurate financial recording, analysis, and decision-making processes. Together, these two aspects improve efficiency, competitiveness, and overall business outcomes. The study suggests that MSMEs in Yogyakarta need to continue strengthening strategic planning and technology adoption to achieve sustainable performance growth.
Kemampuan Inovasi dan Digitalisasi dalam mendorong Kinerja UMKM: Perspektif Berbasis Sumber Daya Widodo, Sri; Dwiningsih, Diska Febriana; Nugrahani, Tri Siwi; Purnama, Hari; Handono, Wiyasto Dwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.14613

Abstract

Penelitian ini menguji pengaruh inovasi, literasi keuangan, dan digitalisasi terhadap kinerja UMKM (Y) di Kota Yogyakarta. Metode kuantitatif digunakan dengan data primer yang dikumpulkan melalui kuesioner. Sampel dipilih secara purposive sebanyak 100 UMKM yang terdaftar di Dinas Koperasi dan UMKM Kota Yogyakarta serta platform digital seperti GoFood, GrabFood, atau ShopeeFood. Analisis data dilakukan dengan model regresi linear berganda menggunakan SPSS versi 26.0. Hasil penelitian menunjukkan bahwa inovasi dan digitalisasi secara signifikan berpengaruh positif terhadap kinerja UMKM. Sebaliknya, literasi keuangan terbukti tidak memiliki pengaruh yang signifikan terhadap kinerja UMKM. Temuan ini mengimplikasikan bahwa peningkatan kinerja UMKM di Kota Yogyakarta lebih efektif ditempuh melalui penguatan kapasitas inovasi dan adopsi teknologi digital, dibandingkan intervensi pada aspek literasi keuangan.
Transformasi UKM Zogi Butik: Penguatan Tata Kelola dan Strategi Digital Marketing untuk Peningkatan Daya Saing Nugrahani, Tri Siwi; Pronosokodewo, Baniady Gennody; Ratnaningrum, Natalia; Fatmawati, Mutiara
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 5, No 1 (2026): January 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v5i1.7746

Abstract

Usaha kecil dan menengah (UKM) memiliki peran penting dalam mendukung perekonomian nasional, namun masih menghadapi berbagai tantangan dalam tata kelola usaha dan strategi pemasaran. UKM Zogi Butik sebagai mitra penelitian mengalami keterbatasan tata kelola internal serta masih mengandalkan metode pemasaran tradisional yang berdampak pada rendahnya jangkauan pasar dan penurunan omzet penjualan. Permasalahan utama terletak pada lemahnya manajemen usaha, keterbatasan dalam pengelolaan sumber daya manusia, serta minimnya pemanfaatan teknologi digital. Penelitian ini dilaksanakan untuk menjawab permasalahan tersebut melalui pelatihan dan pendampingan yang berfokus pada perbaikan tata kelola usaha serta penerapan strategi digital marketing. Metode pelaksanaan kegiatan dilakukan secara partisipatif melalui analisis kebutuhan, workshop tata kelola, pelatihan desain grafis, pembuatan dan pengelolaan konten website. Implementasi program ini berdampak positif terhadap peningkatan kapasitas manajerial dan perluasan jangkauan pemasaran. Dengan demikian, penelitian yang dilakukan ini mendukung keberlanjutan usaha melalui pemanfaatan tata kelola yang lebih baik dan strategi digital marketing yang efektif.
Co-Authors Al Ma'arif, Abd. Army Annisa Rachmawati Azizah Aizatun Nurhafizah Baniady Gennody Pronosokodewo Catur Endang Setyaningrum Devi Styarini Dwiningsih, Diska Febriana Eko Wahyunanto Prihono Erina Kambulawa Evi Grediani Faizal Ardiyanto Fatmawati, Mutiara Firdaus, Taslim Grediani, Evi Hadri Kusuma Handono, Wiyasto Dwi Hari Purnama, Hari Herman Budi Susetyo Imanda Firmantyas Putri Imanda Firmantyas Putri Pertiwi Inayat Hanum Indriati Ismiyati Nur Rohmah Johan Arifin Junaidi Junaidi Khoirinida Isnaini Atiqoh Lestari, Tias Budi Lisa Susanti, Lisa M. Sulkhanul Umam Muhammad Iqbal Birsyada Ningrum, Natalia Ratna Nurhayati Nurhayati Nurhayati Nurhayati Nustini, Yuni Pronosokodewo, Baniady Gennody Purwanti, Yuni Ratna Purnama Sari Ratnaningrum, Natalia Rifqi Muhammad Rosalia Indriyati S Saptatiningsih, Rosalia Indriyati Selly Rahmawati Setia Wardani Sri Rejeki Sri Widodo Suharni Suharni Sulkhanul Umam Suryono Suryono Teguh Erawati Tias Budi Lestari Wibawa Wibawa, Wibawa Wibawa, Wibawa Yora Tri Tunggal Dewi