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All Journal Journal of Applied Accounting And Business (JAAB) Dedikasi : Jurnal Pengabdian Lentera Jurnal Dinamika Akuntansi
Pratista, Ardhana Reswari Hasna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Pelatihan Pengelolaan Risiko Bisnis Mikro: Membangun Ketahanan Dalam Lingkungan Bisnis yang Dinamis pada Paguyuban Pedagang Sunday Morning Bantul Sholeh, Maimun; Karunia, Anisah Novi; Pratista, Ardhana Reswari Hasna
Dedikasi: Jurnal Pengabdian Lentera Vol. 1 No. 07 (2024): Agustus 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v1i07.472

Abstract

Risiko dalam mengelola usaha merupakan suatu hal yang harus diwaspadai dan dihadapi dalam menjalankan usaha. Berbagai jenis risiko usaha memiliki konotasi negatif yang dikenal sebagai efek kerugian bahkan likuidasi pada usaha yang dijalankan. Risiko selalu melekat pada kemungkinan suatu kondisi yang mengancam pada target bisnis yang akan dicapai oleh pelaku UMKM. Ketidakpastian kondisi menjadi faktor pemicu utama timbulnya resiko usaha yang harus dihadapi dan diantisipasi oleh para pelaku usaha. Pelaku usaha UMKM di Sunday Morning Stadion Sultan Agung Bantul sebagai objek dalam kegiatan pengabdian masyarakat. Kebanyakan pelaku UMKM jarang mengupayakan pengelolaan terhadap risiko usaha sehingga terkadang pada situasi tertentu mereka mengalami kerugian usaha. Oleh karena itu, adanya pelatihan pengelolaan risiko usaha mikro ini diharapkan para pelaku UMKM lebih mampu mengidentifikasi masalah, menganalisa berbagai risiko usaha berdasarkan jenis usaha, serta mengupayakan solusi dalam permasalahan secara mandiri dan tepat. Kegiatan pengabdian ini mampu diikuti oleh semua peserta dengan baik dan interaktif dalam berdiskusi terkait pengelolan risko bisnis.
Reformulasi Kerangka Sharia Sustainability Accounting: Studi Normatif pada Industri Halal Moh Eko Saputro; Fatimah, Siti; Pratista, Ardhana Reswari Hasna
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.468

Abstract

This study aims to reformulate a conceptual framework for sustainability accounting based on Islamic values, specifically tailored for the halal industry. While global sustainability reporting standards such as the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards have become widely adopted, they remain secular and value-neutral, often lacking spiritual and ethical dimensions essential in Islamic business ethics. Through a normative-conceptual approach, this research critically examines the normative gaps in conventional sustainability frameworks when applied to halal enterprises and proposes an alternative model rooted in maqashid al-shariah and Islamic ethics (akhlaq). The scope of the study includes a comprehensive literature analysis of conventional standards, classical Islamic legal texts, and contemporary fatwas and regulations relevant to halal enterprises in Indonesia. The findings highlight three key gaps: the absence of spiritual accountability, the lack of faith-based social justice indicators (e.g., zakat, waqf), and the need for ethical environmental stewardship based on the concept of khalifah and amanah. As a result, the study proposes a new sustainability accounting framework consisting of three integrated dimensions spiritual, social, and ecological—each aligned with specific Islamic values and reporting indicators. This framework emphasizes dual accountability: to society and to God. The conclusion affirms that sustainability accounting in the halal industry must evolve beyond profit and compliance, toward a spiritually grounded, ethically driven model that reflects the holistic nature of Islamic business
The Effect of Corporate Governance on Environmental Disclosure: The Moderating Role of Profitability Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Rizkyana, Fitrarena Widhi; Pratista, Ardhana Reswari Hasna; Tauhida, Tihana Tyan Zahrotuddinia
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.32171

Abstract

Purposes: Profitability proxied by Return on Assets (ROA) is used to moderating empirical indicator assessed in this analyse to assess the influence of corporate governance systems on environmental disclosure. Corporate governance is implemented through five key indicators, there are managerial ownership, foreign ownership, frequency of board of commissioners meetings, and the proportion of independent directors. The main objective of this research is to examine the link between corporate governance and sustainability reporting levels, as well as the link between environmental disclosure activities and corporate earnings.Methods: Panel data regression analysis is applied in this study through EViews version 13. The model is considered effective when applying the Random Effect Model (REM) for sample estimation. The research sample consists of 42 Publicly listed property and real estate firms on the IDX, with a total of 168 units of analysis selected through purposive sampling. The data used are secondary data obtained from annual reports and sustainability reports published by the companies during the 2021–2024 period.Findings: Profitability proxied by Return on Assets (ROA) as an indicator of financial performance efficiency, has been proven to enhance the connection between managerial control and ecological information disclosure reporting. In contrast, two other governance indicators, namely the frequency of board of commissioners meetings and the proportion of independent directors, show a positive influence on disclosure practices. However, profitability does not moderate the relationship between foreign ownership, board meeting intensity, or the extent of independent representation on the board. Meanwhile, the two forms of ownership, managerial ownership as internal control and foreign ownership as a representation of external influence, do not demonstrate a notable impact on environmental reporting policies.Novelty: This study contributes by introducing a novel approach to analyzing moderating variables through profitability. The analysis offers new insights, suggesting that the effectiveness of governance instruments in supporting environmental disclosure policies is contingent upon corporate financial results.Keywords: Environmental Disclosure, Frequency of Board of Commissioners Meetings, Foreign Ownership, Managerial Ownership, Profitability, Proportion of Independent Board Members.
Co-Authors Fatimah, Siti Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Maimun Sholeh Moh Eko Saputro Novi Karunia, Anisah Rizkyana, Fitrarena Widhi Tauhida, Tihana Tyan Zahrotuddinia Trisni Suryarini