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Eksplorasi Paradigma dan Praktik Akuntansi Keberlanjutan dalam Tujuan Pembangunan Berkelanjutan di Indonesia Anugrah, Audito Aji; Stephanus, Daniel Sugama
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 3 (2023): Prosiding Seminar Nasional Ekonomi dan Bisnis
Publisher : Ma Chung Press

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Akuntansi Keberlanjutan pengembangan cabang keilmuan Akuntansi yang berfokus pada praktik-praktik ekonomi berkelanjutan. Keilmuan Akuntansi tidak hanya berfokus dan beriorientasi kepada profit saja, namun juga mengukur nilai dampak aktivitas sosial dan lingkungan Perusahaan. Akuntansi Keberlanjutan merupakan penggabungan antara keilmuan Akuntansi Sosial dan Akuntansi Lingkungan. Pergeseran bisnis saat ini hampir menyeluruh untuk berorientasi pada keberlanjutan. Pandangan tersebut dipengaruhi sebuah pandangan melalui Teori Tripple Bottom Line. Selain sektor bisnis, seluruh negara secara global saat ini menerapkan konsep Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals) yang terdiri dari 17 Indikator pembangunan. Indonesia sebagai salah satu negara dari Anggota Perserikatan Bangsa-Bangsa (PBB) juga menjadikan Tujuan Pembangunan Berkelanjutan (TPB) sebagai indikator dalam Pembangunan nasional. Indikator tersebut dijadikan landasan dengan diterbitkannya regulasi Peraturan Presiden Nomor 59 Tahun 2017 tentang Pelaksanaan Pencapaian Tujuan Pembangunan Berkelanjutan. Melalui artikel ini, harapannya dapat menjadi sebuah eksplorasi paradigma bersama terkait bidang kajian keilmuan Akuntansi Keberlanjutan dan juga praktik-praktik akuntansi keberlanjutan didalam sektor bisnis. Selain itu, melalui artikel ini akan memberikan peluang dan tantangan dalam mempelajari keilmuan akuntansi serta bagaimana keilmuan ini berdampak terhadap kepada para pemangku kepentingan. Peluang dan Tantangan ini menjadi perhatian bersama dan menjadi bagian dari fokus bersama untuk dihadapi. Agar para pemangku kepentingan dapat bersinergi dalam menerapkan keilmuan Akuntansi Keberlanjutan bersama-sama untuk Tujuan Pembangunan Berkelanjutan.

Reaksi Pasar Modal Sebelum dan Sesudah Peristiwa Pengumuman Presiden dan Wakil Presiden Terpilih Oleh Komisi Pemilihan Umum Tahun 2024: Indonesia Anugrah, Audito Aji; Wibowo, Reza Septiana
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.7363

Political events such as the 2024 Indonesian Presidential and Vice Presidential election are closely linked to the capital market, drawing significant public attention. This study aims to examine the reaction of the Indonesian capital market to the announcement of the elected President and Vice President by the General Election Commission (KPU) in 2024, measured using abnormal return and Trading Volume Activity (TVA). This research adopts a quantitative approach, utilizing a sample of state-owned enterprises (BUMN) selected based on specific criteria to ensure a more focused sample. The data used include daily closing stock prices of the companies and the Composite Stock Price Index (IHSG), with a 10-day event window period chosen to analyze the impact of the event, as a longer window period could be influenced by other events. The results of this study indicate differences in average abnormal return before and after the announcement of the elected President and Vice President by the General Election Commission in 2024, as well as differences in average Trading Volume Activity (TVA) before and after the announcement.

Akuntansi Sosial: Social Return On Investment (SROI) Sebagai Wujud Instrumen Dalam Menilai Dampak Dan Keberlangsungan Bisnis Anugrah, Audito Aji
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.5871

This research aims to discuss the Social Return on Investment (SROI) process as a form of social accounting perspective. This research provides a framework of viewpoints related to Social Return on Investment (SROI) as an instrument in assessing the impact of business sustainability and measuring the impact of social and environmental aspects of business activities. The research method used is qualitative with an interpretive approach. Research was carried out by collecting research articles, books and other electronic media on topics related to Social Accounting. The results of this research show that Social Return On Investment (SROI) plays the role of social accounting as a business language link to communicate to stakeholders regarding the social and environmental aspects of the company's business. SROI has the advantage of helping assess and explain the dynamics of the impact of changes in social aspects and the business environment which are realized through calculating Ratios, Theory of Change and Story of Change. Therefore, companies can provide legitimacy to the business they run through implementing SROI on social and environmental impacts.

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM DAN PERHITUNGAN HARGA POKOK PENJUALAN KELOMPOK TANI KOPI REPUBLIK TANI MANDIRI Halim, Dorothy Srikandi; Susanto, Ingrid; Djie, Jonathan Felizio; Ayu, Regina Diah Retno; Cesatyanegara, Nadine Ranisyademas Hawidiajati; Anugrah, Audito Aji; Cahyadi, Rino Tam; Oktariani, Fitri; Pratama, Bagas Brian
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 6, No 1 (2025): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v6i1.55745

Kelompok Tani Kopi Republik Tani Mandiri merupakan usaha mikro, kecil, dan menengah (UMKM) di industri kopi yang menghadapi kendala dalam pencatatan keuangan. Meskipun telah beroperasi selama beberapa tahun, pencatatan yang akurat masih menjadi tantangan utama dalam transisi dari pra-koperasi ke koperasi. Pengabdian masyarakat ini bertujuan untuk meningkatkan pencatatan keuangan, aset, dan persediaan mereka menggunakan metode kualitatif, termasuk Focus Group Discussion (FGD), wawancara, observasi, dokumentasi, serta pendampingan. Data yang dikumpulkan digunakan untuk merancang template pencatatan keuangan berbasis Microsoft Excel dengan formula otomatis. Output pengabdian ini adalah siklus akuntansi lengkap, termasuk laporan keuangan dan perhitungan harga pokok penjualan (HPP) untuk membantu pemantauan kinerja keuangan tahun 2023 serta penentuan harga jual tahun 2024. Proses ini mencakup inventarisasi aset, penyusutan, penyusunan jurnal, buku besar, daftar saldo, serta pembuatan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hasilnya menunjukkan bahwa meskipun UMKM ini memiliki likuiditas baik dan aset tetap yang signifikan, mereka mengalami kerugian bersih pada tahun 2023. Beban penyusutan, khususnya pada mesin dan bangunan, menjadi salah satu faktor utama kerugian tersebut. Implementasi pencatatan keuangan yang lebih sistematis diharapkan dapat meningkatkan efisiensi dan profitabilitas usaha ke depan.

Analysis and Preparation of Financial Statements at The Lust Coffee & Co Based on Financial Accounting Standards Sondakh, Aisvaryachandra Philea; Sutrisna, Alysha Iswanti; Sentosa, Sammy Gerald; Susilo, Yenita; Anugrah, Audito Aji; Oktariani, Fitri; Cahyadi, Rino Tam; Pratama, Bagas Brian
Journal of Community Practice and Social Welfare Vol. 5 No. 1 (2025): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

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Cafes are currently becoming a trend in Indonesian society, especially among young people. Cafes are not only places to enjoy coffee but also to gather, hold meetings, do assignments, and even work. As we know, many people are now participating in the cafe industry. Opening a cafe has become an alternative many people take to start their businesses, leading to a proliferation of new cafes. However, in reality, Micro, Small, and Medium Enterprises (MSMEs) like cafes still face many challenges, particularly in financial record-keeping. Therefore, our group conducted an analysis of one cafe, The Lust Coffee & Co, to identify what we could do to address the issues there. This analysis and preparation of financial statements were carried out to fulfill an assignment for the Entrepreneurship Accounting course. Information was collected through direct interviews. From the interviews, it was found that The Lust Coffee & Co utilizes social media for promotion and leverages technological advancements to distribute its products. However, there were also several human errors in the financial reports. To address these issues, our group assisted by creating a financial statement template, hoping to help the business continuity process. We also demonstrated how this template could be applied in the financial statements for one year, from April 2023 to March 2024. The results of the research and the series of activities conducted by the group showed that The Lust Coffee & Co was quite helped in the financial recording process.

PENDAMPINGAN PENGELOLAAN SISTEM AKUNTANSI UNTUK PENINGKATAN INFORMASI KEUANGAN PADA TRIPEL 8 CAR WASH MALANG Lituhayu, Anagata Salsabila; Melinda, Debby; Wachyudi, Stefanny; Junaidi, Thitania Chatrine; Pratama, Bagas Brian; Anugrah, Audito Aji; Oktariani, Fitri; Cahyadi, Rino Tam
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.406

This community service activity was carried out against the backdrop of the importance of good accounting management in supporting entrepreneurship, especially for small and medium enterprises such as Tripel 8 Car Wash in Malang. The purpose of this activity is to improve the understanding and skills of accounting management for the owners and employees of Tripel 8 Car Wash, so they can manage business finances more efficiently and accurately. The methods of implementing the activities include training and direct assistance conducted through joint discussions and consultation sessions. The results of the activity showed a significant increase in the ability of Tripel 8's owners to record financial transactions, prepare financial statements, and understand basic accounting and entrepreneurship concepts. Additionally, this assistance also demonstrated an increased awareness of the importance of good financial management in supporting business success. The conclusion from this activity is that accounting training and assistance can have a positive and tangible impact on financial management and entrepreneurial development in small and medium enterprises such as Tripel 8 Car Wash. This activity also reinforces the importance of good accounting management as a key factor in business success.

PENDAMPINGAN PENCATATAN USAHA UNTUK UNIT USAHA KIT PANDERMAN Christiawan, Giovanni; Helios, Christover; Jedija, Jehu; Jonathan, Peter; Pratama, Bagas Brian; Anugrah, Audito Aji; Oktariani, Fitri; Cahyadi, Rino Tam
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.407

The business recording assistance for Kit Panderman was written and conducted to fulfill the course requirements for Accounting for Entrepreneurship and to help the business unit calculate its total expenses and revenues. The purpose of this activity is to provide assistance in accounting recording, so they can manage their finances better and make accurate business decisions. The implementation method includes direct teaching and counseling at the business location and through online media. The results show that the implementation of financial recording templates helps business owners in recording daily expenses, revenues, and systematically calculating profit or loss. Initial challenges faced, such as understanding cost recording, can be overcome through continuous assistance. Overall, the business owners felt helped by the template, which allowed them to have a clearer view of their financial condition and improve their operational efficiency. In conclusion, this assistance activity successfully improved Kit Panderman's financial management capabilities and reduced errors in their financial recording.

PENDAMPINGAN KEUANGAN SEBAGAI UPAYA PENINGKATAN KAPASITAS KEUANGAN PADA UMKM KANTIN JAJANKU Clarissa, Felicia; Hendriyanto, Felensia Clara Santa; Wijaya, Leona Amelia; Wijaya, Steffany Natalie; Cahyadi, Rino Tam; Oktariani, Fitri; Pratama, Bagas Brian; Anugrah, Audito Aji
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 6, No 2 (2025): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v6i2.55623

Kantin Jajanku merupakan UMKM (Usaha Mikro Kecil Menengah) yang kegiatannya berfokus untuk mengolah bahan pangan menjadi santapan nikmat di kalangan kantin Universitas Ma Chung. Lokasi usaha Kantin Jajanku ini beralamat di wilayah kecamatan Dau, kota Malang. Usaha Kantin Jajanku belum membuat laporan keuangan selama kegiatan operasionalnya sehingga Kantin Jajanku kesulitan dalam mengevaluasi kinerja usaha mereka. Oleh karena itu dilakukan pendampingan kepada pihak Kantin Jajanku ini agar pemilik ataupun karyawan Kantin Jajanku mampu dalam membuat laporan keuangan. Metode pendampingan ini dilakukan dengan cara sosialisasi pembuatan laporan keuangan secara sederhana melalui excel dan implementasi langsung menjadi sebuah laporan keuangan. Hasil akhir yang diperoleh adalah adanya respon kinerja keuangan yang positif dan keberhasilan penentuan strategi usaha sebagai akibat pelaksanaan proses pendampingan. Evaluasi softskill dan hardskill yang dilakukan yaitu dengan observasi / pengamatan langsung dan wawancara offline terhadap pemilik Kantin Jajanku.

Reaksi Pasar Modal Sebelum dan Sesudah Peristiwa Pengumuman Presiden dan Wakil Presiden Terpilih Oleh Komisi Pemilihan Umum Tahun 2024: Indonesia Anugrah, Audito Aji; Wibowo, Reza Septiana
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.7363

Political events such as the 2024 Indonesian Presidential and Vice Presidential election are closely linked to the capital market, drawing significant public attention. This study aims to examine the reaction of the Indonesian capital market to the announcement of the elected President and Vice President by the General Election Commission (KPU) in 2024, measured using abnormal return and Trading Volume Activity (TVA). This research adopts a quantitative approach, utilizing a sample of state-owned enterprises (BUMN) selected based on specific criteria to ensure a more focused sample. The data used include daily closing stock prices of the companies and the Composite Stock Price Index (IHSG), with a 10-day event window period chosen to analyze the impact of the event, as a longer window period could be influenced by other events. The results of this study indicate differences in average abnormal return before and after the announcement of the elected President and Vice President by the General Election Commission in 2024, as well as differences in average Trading Volume Activity (TVA) before and after the announcement.

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