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All Journal Journal of Economics, Business, and Government Challenges Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Karya untuk Masyarakat (JKuM) Akurasi
Murdhaningsih Murdhaningsih
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengungkapan Komponen Sustainability dan Pengaruhnya Terhadap Kinerja Perusahaan Murdhaningsih -; Bunga Anisah Harared; Dinka Hernindita
Jurnal Karya untuk Masyarakat (JKuM) Vol 5, No 2 (2024): Jurnal Karya untuk Masyarakat
Publisher : STARKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/jkum.v5i2.1182

Abstract

Laporan sustainability di Indonesia telah diwajibkan bagi lembaga keuangan dan perusahaan terbuka sejak tahun 2019 dan perusahaan tercatat sejak tahun 2020. Perusahaan mengungkapkan kegiatan keberlanjutan mereka melalui laporan keberlanjutan untuk menginformasikan kepada investor dan pemangku kepentingan lainnya. Mahasiswa Universitas Siber Asia Prodi Akuntansi sebagian besar bekerja di bidang keuangan sehingga pengetahuan terkait dengan sustainability reporting sangat diperlukan. Selain itu ada juga mahasiswa yang sudah menjadi investor sehingga pengetahuan terkait komponen sustainability dan pengaruhnya terhadap kinerja perusahaan sangat dibutuhkan untuk pengambilan keputusan investasi. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilaksanakan menggunakan metode sosialisasi yang terdiri dari pemberian materi, tanya jawab dan diskusi interaktif. Sasaran partisipan pada kegiatan ini yaitu mahasiswa prodi akuntansi Universitas Siber Asia dan masyarakat umum yang berjumlah 60 peserta. Kegiatan ini dilaksanakan secara daring menggunakan media zoom. Antusias peserta kegiatan pengabdian kepada masyarakat ini terlihat dari awal hingga akhir acara serta peserta juga aktif dalam sesi diskusi dan tanya jawab. Pengetahuan peserta terkait pengungkapan komponen sustainability dan bagaimana pengaruhnya terhadap kinerja perusahaan juga meningkat hal ini terlihat dari kemampuan peserta menjawab dari pertanyaan yang diberikan terkait dengan materi. ABSTRACT Sustainability reports in Indonesia have been mandatory for financial institutions and public companies since 2019 and listed companies since 2020. Companies disclose their sustainability activities through sustainability reports to inform investors and other stakeholders. Students of Siber Asia University Accounting Study Program mostly work in the financial sector so knowledge related to sustainability reporting is needed. In addition, there are also students who have become investors so that knowledge related to sustainability components and their influence on company performance is needed. This community service is carried out in the form of socialization which consists of providing material, questions and answers and interactive discussions. The target participants in this activity were students of the accounting study program at Siber Asia University and the general public totaling 60 people. This activity was carried out online using zoom media. The results of these activities showed that the participants were enthusiastic about participating in the socialization activities from start to finish, this can be seen from the participants' activeness in discussing. The participants' knowledge related to the disclosure of sustainability components and how it affects company performance also increased, this can be seen from the participants' ability to answer questions given related to the material.
Pengaruh Leverage terhadap Kinerja Keuangan Perusahaan Murdhaningsih, Murdhaningsih; Harared, Bunga Anisah; Malik, M. Anas Hilmy
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5154

Abstract

This study aims to determine the effect of leverage analysis on the company's financial performance, either simultaneously or partially. Leverage analysis will be described by the debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio while the company's financial performance is measured by return on equity. The population in this study are companies listed on the Indonesian stock exchange. . The sampling method used is purposive sampling method. The research data were obtained from the sample companies which were downloaded from the Indonesian Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of this study prove that simultaneously the variables debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio affect return on equity. Partially, the variable debt to equity ratio and long-term debt to equity ratio have an effect on return on equity.
Penerapan Audit Operasional untuk Efektivitas dan Efisiensi Pengendalian Internal Kas pada Klinik XYZ Harared, Bunga Anisah; Murdhaningsih, Murdhaningsih; Heriyanto, Riyan Pratama
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5156

Abstract

This study aims to conduct an operational audit at XYZ Clinic to evaluate the effectiveness of internal controls related to cash receipts and disbursements activities. The research methodology involves data collection through observation, document searches, and interviews with clinic management. Preliminary audit is carried out using the Internal Control Questionnaire (ICQ) to assess internal controls. The results of the ICQ evaluation show an effectiveness of internal controls at 59.34%. Weaknesses in internal control are identified, including the absence of written policies and procedures related to cash, and insufficient supporting documents. Analysis of the findings generates recommendations for improving internal controls in cash receipts and disbursements activities at XYZ Clinic. This research concludes that the company needs to enhance cash management through more structured and effective measures.
Enhancing Higher Education Quality Through Internal Audit Practices Farras Luthfi, Nabillah; Murdhaningsih; Anisah Harared, Bunga
Journal of Economics, Business, and Government Challenges Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.1536

Abstract

To maintain and improve quality and academic services, universities need an internal audit system that covers governance and educational aspects. Internal audit is responsible for monitoring and evaluating the implementation of higher education institutions' work plans. This study examines the role of internal audit in higher education through a literature review of previous studies. The results show that internal audit is important in building and improving the quality of higher education. By ensuring the effectiveness of the organisation's risk management framework, internal audit can help higher education institutions face governance challenges. Additionally, internal audits support the implementation of the three lines of the defence model, which integrates multiple layers of defence within an organisation to achieve strategic objectives. The role of an internal audit includes not only the oversight of regulatory compliance but also the strengthening of senior management's decision-making processes. Overall, internal audits are a control tool and a strategic partner in improving higher education quality. This conclusion underscores the critical role of a robust internal audit function in ensuring the success of higher education institutions in delivering high-quality academic services.
Edukasi Pengembangan Potensi Peluang Bisnis Berkelanjutan di Bank Sampah Benda Baru Pamulang Harared, Bunga Anisah; Riyanti, Agustina; Luthfi, Nabillah Faras; -, Murdhaningsih
Jurnal Karya untuk Masyarakat Vol. 6 No. 1 (2025): Jurnal Karya untuk Masyarakat
Publisher : STARKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/t472rz70

Abstract

The waste problem is a pressing global issue because it has a significant impact on the environment. Waste banks are present as an innovative solution in waste management through a waste savings system that involves the community. However, the effectiveness of waste bank management is often constrained by a lack of knowledge and active participation from the community. This article discusses community service activities that aim to increase awareness of waste management and identify sustainable business potential at the Benda Baru Pamulang Waste Bank. The method of implementing the activity includes a needs survey, preparation of socialization materials, implementation of participatory education, and evaluation of program success. The activity was carried out through counseling on the basic concepts of waste management, sustainable business opportunities, and the use of technology in the recycling process. The results of the activity showed an increase in participants' understanding of waste sorting (70.83% to 84.77%) and sustainable business knowledge (48.17% to 74.15%). However, limited time, human resources, and technology are challenges for the implementation of independent recycling practices. This activity emphasizes that sustainable education is needed to encourage more effective and economically valuable waste management. Waste banks have the potential to develop as independent business entities through recycled product innovations, such as handicrafts and eco-enzyme initiatives. The sustainability of the program requires technological support and training to improve operational efficiency and product quality. This initiative is expected to not only increase environmental awareness, but also build entrepreneurial character for waste bank managers and customers.
Perkembangan Akuntansi Modern melalui Pemanfaatan Kecerdasan Buatan (AI) dalam Proses Akuntansi Harared, Bunga Anisah; Murdhaningsih, Murdhaningsih
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33825

Abstract

The development of digital technology has brought significant changes in modern accounting practices. The integration of artificial intelligence (AI) enables the automation of accounting processes, big data analysis, and increased efficiency and accuracy in financial management. AI is applied in various aspects, including transaction recording, financial analysis, and anomaly and fraud detection. Various studies have shown that the use of AI in accounting can reduce human error, increase data processing speed, and enable more accurate strategic decision-making. This research uses a qualitative descriptive method with a literature study approach to explore the extent of AI's influence on modern accounting systems. The results show that AI supports the automation of repetitive tasks, improves the accuracy of financial reports, and reduces operational costs. However, challenges in implementing AI include data security, algorithm bias, and the need for accountants to have technology and data analysis skills. The conclusion of this study emphasizes the importance of adopting AI in accounting by considering ethical aspects, regulations, and human resource competencies. With the right strategy, AI can be a tool that supports the digital transformation of accounting without replacing the strategic role of accountants.
The effect of profitability and leverage on tax avoidance with interest coverage as a moderating variable Murdhaningsih, Murdhaningsih; Luthfi, Nabilah Farras; Harared, Bunga Anisah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1716

Abstract

This study aims to examine the effect of financial performance indicators—Return on Assets (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER)—on tax avoidance, with the Interest Coverage Ratio as a moderating variable. The research sample comprises industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using panel data regression analysis, the results of Model 1 show that DAR has a significant effect on tax avoidance. Furthermore, model 2 shows that the Interest Coverage Ratio moderates the relationship between ROA, ROE, and DAR on tax avoidance, but is not significant on DER. These findings indicate that the financial structure and the company's ability to cover interest expenses influence tax avoidance behavior. This study contributes to understanding how internal financial factors influence corporate tax planning strategies. Further research is recommended to explore broader sectors and add other financial and non-financial variables to obtain a more comprehensive picture of tax avoidance behavior.. Public Interest Statement This study helps the public understand how companies' financial conditions, particularly debt levels and interest payments, influence their tax planning behavior. The findings are helpful for regulators, investors, and taxpayers to identify potential tax avoidance practices and promote fair taxation.
Co-Authors Bunga Anisah Harared Dinka Hernindita Heriyanto, Riyan Pratama Luthfi, Nabilah Farras Luthfi, Nabillah Faras Malik, M. Anas Hilmy Nabillah Farras Luthfi Riyanti, Agustina