Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of Sustainable Community Service Advances in Management & Financial Reporting
Abigail, Tanya Edwina
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Persepsi Mahasiswa Akuntansi Terhadap Pelaporan Keberlanjutan Perusahaan di Indonesia Hidajat, Nastasya Cindy; Abigail, Tanya Edwina; Terence, Wieleycia
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.527

Abstract

Tujuan: Penelitian ini bertujuan untuk mengevaluasi persepsi mahasiswa jurusan akuntansi terhadap penerapan sustainability reporting pada perusahaan di Indonesia. Hal ini penting karena pelaporan keberlanjutan kini menjadi perhatian utama pemangku kepentingan yang menilai perusahaan tidak hanya dari kinerja keuangan, tetapi juga dari aspek non-keuangan seperti lingkungan, sosial, dan tata kelola. Metode Penelitian: Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif melalui survei. Responden dalam penelitian ini adalah 102 mahasiswa aktif dari program studi Akuntansi Universitas Tarumanagara. Data dikumpulkan menggunakan kuesioner yang terdiri dari enam pertanyaan tertutup dan dianalisis secara statistik deskriptif. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa memiliki pemahaman yang cukup terhadap sustainability reporting dan mendukung penerapan standar IFRS S1 dan IFRS S2. Mahasiswa menilai bahwa pengungkapan aspek lingkungan, sosial, dan tata kelola (ESG) berkontribusi terhadap peningkatan nilai dan reputasi perusahaan. Implikasi: Penelitian ini menyiratkan perlunya institusi pendidikan tinggi, khususnya program studi akuntansi, untuk lebih aktif mengintegrasikan isu sustainability reporting dalam kurikulum dan media pembelajaran guna mempersiapkan lulusan yang kompeten dan relevan dengan tantangan profesi akuntansi masa depan.
Calculation of Cost of Goods Sold and Preparation of Income Statement at MSME Dapur Mamak Hastuti, Rini Tri; Abigail, Tanya Edwina; Widjaja, Gracia Agatha; Threevani, Julianty
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 6 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v6i1.1091

Abstract

Backgrounds: The rapid expansion of SME-scale restaurants, driven by social media culinary reviews, highlights the growing need for effective financial management in small business operations. Despite their increasing presence, many SME owners lack awareness of proper accounting practices and their impact on business sustainability. Dapur Mamak, an SME-scale restaurant established in 2023 and operating in the canteen of Tarumanagara University 2, West Jakarta, illustrates this condition. The business currently determines selling prices based on rough estimates and does not maintain formal bookkeeping. Objectives: This community service initiative was conducted to assist in designing a feasible food court model from marketing and management perspectives, strengthen MSME capacity in branding, promotion, and operational management, and build collaborative community involvement to support the establishment of a sustainable culinary centre. Methodology: The implementation methods included initial observation, MSME needs mapping, focus group discussions, marketing strategy mentoring, tenant management training, and the development of a comprehensive food court blueprint. Findings: The results indicate that the food court initiative provides an effective strategic solution for MSMEs by offering a representative business location, increasing collective brand visibility, and enabling marketing synergy among tenants. Conclusions: The community-based food court demonstrates strong potential as a sustainable MSME marketing hub. To ensure long-term sustainability, the programme should be further developed through partnership schemes, community-based branding, and collaborative village business models.
Co-Authors Hidajat, Nastasya Cindy Rini Tri Hastuti Terence, Wieleycia Threevani, Julianty Widjaja, Gracia Agatha