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LITERATURE REVIEW: THE EFFECT OF SUSTAINABILITY ACCOUNTING ON COMPANY PERFORMANCE Chotidjah Suhatmi, Erna; Suyatno, Agus; Restiana, Della; Puspita Sari, Desya
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2023: Proceeding of the 4th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v4i1.3391

The focus of public attention in recent times has been on companies that have gone public. This can be seen from the economic, environmental and social performance provided by the Company. The environment accompanied by social responsibility is able to encourage performance and reduce the company's risks. This research aims to examine in literature the influence of sustainability accounting on the performance of companies listed on the Indonesian Stock Exchange. This research is descriptive research. This research uses secondary methods with a literature review. The data used is research data from several journals that are relevant to the research conducted. Research using the literature review model will discuss or summarize the thoughts obtained from the author's ideas through reviewing several documents on relevant topics. Based on the results of the literature review, it was found that sustainability accounting in the economic disclosure dimension has no influence on the economic performance of a company. The same thing also happens to the environmental disclosure dimension which has no influence on the company's economic performance. In fact, disclosure of social performance has no effect on financial performance. In this case financial performance is represented by return on Assets (ROA). The same thing happens if company performance is replaced with ROS (return on sales), but social disclosure has an effect on company performance as represented by the ROE variable.

Financial inclusion acceleration research: analysis of fintech adoption enggagement in generation Z Intan Prastiwi, Putri; Chotidjah Suhatmi, Erna; Mutma’ina, Evi
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2024: Proceeding of the 5th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v5i1.4203

Financial Technology (Fintech) as a form of digitalization of the rapid development of technology used in the banking sector. The increasing number of fintech users on banking and non-banking platforms is due to the facilities offered by fintech in the form of digital banks and e-wallets in the form of crowdfunding facilities, microfinancing, p2p lending services, market aggregators, digital payment systems. These various services provide convenience for their users. The condition of Indonesian society which is dominated by production groups called the millennial generation and generation Z aims to strengthen the opportunities and challenges of digital transformation. The focus of this study discusses the factors for the adoption of fintech banking or non-banking in generation Z. The research method uses a qualitative method through interviews with respondents. The sampling method uses the snowball method. The results of the study show that the factors for the adoption of financial technology in generation Z are lifestyle, hedonic behavior, social influence.

Strategi Penyelesaian Pembiayaan Bermasalah Pada Koperasi Jasa Keuangan Syariah Rukmini, Rukmini; Rachma Putri, Arie; Chotidjah Suhatmi, Erna
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 1 No. 1 (2021): Vol 1 No 1 Tahun 2021
Publisher : Universitas Duta Bangsa Surakarta

Tujuan Koperasi Jasa Keuangan Syariah ( KJKS ) antara lain mensejahterakan anggotanya denganmenghimpun dana dari anggota dan masyarakat umum serta menyalurkanya kembali kepada anggota dan masyarakat umum yang membutuhkan dana dalam pembiayaan dengan prinsip syariah . Kendala yang terjadi di KJKS antara lain terjadinya pembiayaan macet . Penelitian ini bertujuan menemukan penyebab pembiayaan bermasalah di KJKS dan strategi penyelesaikan pembiayaan bermasalah. Pembiayaan bermaslah jika tidak segera diatasi akan menjadi hambatan bagi KJKS dalam mengembangkan usaha, adanya pembiayaan bermasalah maka perputaran uang untuk pembiayaan berkurang, dan beresiko mengalami kesulitan keuangan. Analisis data yang digunakan adalah analisis Kualitatif dan kuantitatif. Analisis kualitatif digunakan untuk menganalisis strategi penyelesaian pembiayaan bermasalah menggunakan pendekatan interview kepada pengurus yang kemudian dibuktikan atas keberhasilan strategi yang digunakan dengan analisis rasio, yang meliputi rasio likuiditas, rasio leverage, rasio profitabilitas. Analisis ini bertujuan untuk menganalisis tingkat kesehatan KJKS dan untuk mengetahui keberhasilan strategi yang digunakan. Hasil penelitian menunjukkan penyebab terjadinya pembiayaan macet adalah kegagalan usaha ,karakter yang kurang baik dari Nasabah , bencana alam dan meninggal dunia. Strategi penyelesaikan pembiayaan bermasalah dengan rescedulling dan reconditioning.

Pengaruh Kesadaran Terhadap Kepatuhan Wajib Pajak Di Masa Pandemi Covid-19 Bagi Pegawai Tetap Ika Saputri, Melita; Chotidjah Suhatmi, Erna
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 2 No. 1 (2022): Vol 2 No 1 Tahun 2022
Publisher : Universitas Duta Bangsa Surakarta

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak di masa pendemi Covid-19.Data penelitian diperoleh dari survei kuisioner secara online dari responden yaitu Pegawai PT. Intrafood Singabera Indonesia.Kuisioner distribusikan kepada 10 responden berdasarkan random sampling, namun yang dapat digunakan selanjutnya dalam penelitian ini berjumlah 8 observasi.Kuisioner didistribusikan 5 Juli 2022 sampai 10 Juli 2022 secara online.Pengujian data penelitian ini dilakukan dengan analisis regresi linier berganda.Hasil penelitian menyimpulkan bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak.Penelitian ini mengindikasikan bahwa Otoritas Pajak Indonesia perlu memperhatikan perilaku wajib pajak pribadi tertentu dalam rangka ekstensifikasi peningkatan penerimaan negara.

LITERATURE REVIEW: THE EFFECT OF SUSTAINABILITY ACCOUNTING ON COMPANY PERFORMANCE Chotidjah Suhatmi, Erna; Suyatno, Agus; Restiana, Della; Puspita Sari, Desya
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2023: Proceeding of the 4th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v4i1.3391

The focus of public attention in recent times has been on companies that have gone public. This can be seen from the economic, environmental and social performance provided by the Company. The environment accompanied by social responsibility is able to encourage performance and reduce the company's risks. This research aims to examine in literature the influence of sustainability accounting on the performance of companies listed on the Indonesian Stock Exchange. This research is descriptive research. This research uses secondary methods with a literature review. The data used is research data from several journals that are relevant to the research conducted. Research using the literature review model will discuss or summarize the thoughts obtained from the author's ideas through reviewing several documents on relevant topics. Based on the results of the literature review, it was found that sustainability accounting in the economic disclosure dimension has no influence on the economic performance of a company. The same thing also happens to the environmental disclosure dimension which has no influence on the company's economic performance. In fact, disclosure of social performance has no effect on financial performance. In this case financial performance is represented by return on Assets (ROA). The same thing happens if company performance is replaced with ROS (return on sales), but social disclosure has an effect on company performance as represented by the ROE variable.

THE INFLUENCE OF JOB CONFLICT AND JOB STRESS ON TEACHER PERFORMANCE (STUDY ON MUTIARA BUNDA KINDERGARTEN TEACHERS KARANGANYAR REGENCY) Suyatno, Agus; Chotidjah Suhatmi, Erna; Muhtarom, Moh.; Adil Sulistyo, Hestuningtyas
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2023: Proceeding of the 4th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v4i1.3400

This study aims to determine the effect of job conflict and job stress on the performance of Mutiara Bunda Kindergarten teachers, the independent variable in this study is job conflict and job stress and the dependent variable is teacher performance. This research method used is using quantitative methods with an associative research level of explanation, namely to determine the effect between variables, the data source is primary data and secondary data in the form of questionnaires. The statistical methods used are the normality test, linearity test, multicollinearity test, heteroscedasticity test, autocorrelation analysis, multiple regression analysis, partial correlation analysis, and determination analysis. Based on the calculation of the hypothesis test, the F-count value is 54.858 while the F-table is 3.49 (54.858> 3.49), meaning that Hâ‚€ is rejected and Ha is accepted, meaning that there is a positive and significant influence between work conflict and work stress on the performance of Mutiara Bunda Kindergarten teachers in Karanganyar Regency.

Financial inclusion acceleration research: analysis of fintech adoption enggagement in generation Z Intan Prastiwi, Putri; Chotidjah Suhatmi, Erna; Mutma’ina, Evi
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2024: Proceeding of the 5th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v5i1.4203

Financial Technology (Fintech) as a form of digitalization of the rapid development of technology used in the banking sector. The increasing number of fintech users on banking and non-banking platforms is due to the facilities offered by fintech in the form of digital banks and e-wallets in the form of crowdfunding facilities, microfinancing, p2p lending services, market aggregators, digital payment systems. These various services provide convenience for their users. The condition of Indonesian society which is dominated by production groups called the millennial generation and generation Z aims to strengthen the opportunities and challenges of digital transformation. The focus of this study discusses the factors for the adoption of fintech banking or non-banking in generation Z. The research method uses a qualitative method through interviews with respondents. The sampling method uses the snowball method. The results of the study show that the factors for the adoption of financial technology in generation Z are lifestyle, hedonic behavior, social influence.

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