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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JURNAL LENTERA AKUNTANSI Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Peningkatan Pengelolaan UPK di Kabupaten Sragen melalui Pendampingan Penyusunan Kebijakan dalam Manajemen Ulynnuhaa, Ovi Itsnaini; Wijayanto, Kusuma; Purbasari, Heppy; Bawono, Andy Dwi Bayu; Ariani, Kurnia Rina; Fauzan, Fauzan; Aris, Muhammad Abdul; Mujiyati, Mujiyati; Dewi, Syahrina Noormala
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i1.4043

Abstract

Unit Pengelola Kegiatan (UPK) memiliki peranan yang penting dalam mengelola dan menyelenggarakan kegiatan Dana Amanah Pemberdayaan Masyarakat (DAPM). Undang – undang Nomor 6 tahun 2014 tentang Desa mendorong desa untuk mandiri dalam mengelola pendapatan dan pengeluaran yang didanai desa. Dana Amanah Pemberdayaan Masyarakat (DAPM) merupakan salah satu program pemerintah daerah yang bertujuan untuk penanggulangan kemiskinan yang berbasis pemberdayaan. Sedangkan Unit Pengelola Keuangan (UPK) merupakan lembaga keuangan non-bank. UPK dalam mengelola simpan pinjam tentu memerlukan aturan yang jelas dalam menjalankan pengelolaan simpan pinjam (Indriani dkk, 2022). Selama ini pengelolaan simpan pinjam memiliki berbagai macam permasalahan. Adapun permasalahan yang muncul adalah pengelolaan dana perguliran yang dikelola UPK belum diimbangi dengan standar operasional prosedur (SOP) yang baik. Saat ini, UPK Kabupaten Sragen belum memiliki SOP perguliran yang cukup kuat untuk mendukung kegiatan simpan pinjam yang informatif dan transparan. Berdasarkan Focus Group Discussion (FGD) yang sudah dilakukan sebelumnya dengan mitra, yang bertempat di UPK Kecamatan Plupuh, menyatakan bahwa Kabupaten Sragen telah membentuk UPK. Sesuai dengan tugas dan fungsinya, UPK membantu DAPM dalam mengelola dana yang berfungsi untuk meningkatkan perekonomian Masyarakat. Kegiatan PKM yang akan dilaksanakan oleh Tim UMS diantaranya (1) Mendampingi mitra (UPK) dalam menyusun SOP bidang manajemen, (2) Melakukan Focus Group Discussion dengan seluruh UPK di Kabupaten Sragen, (3) Memberikan pelatihan terkait kebijakan di bidang manajemen kepada seluruh UPK di Kabupaten Sragen. Secara keseluruhan, kegiatan PKM ini diharapkan dapat meningkatkan manajemen tata kelola pelayanan UPK kepada Masyarakat, terwujudnya SOP bidang manajemen yang konsisten dan diterapkan di seluruh UPK Kabupaten Sragen, meningkatnya kegiatan pinjaman di Kabupaten Sragen.    
Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies Ariani, Kurnia Rina; Rita Wijayanti; Mujiyati; Farid Adi Prasetyo; Maria Cristina M. De los Santos
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3047

Abstract

Climate change is one of the most important environmental challenges, with academics, corporate practitioners, and governments all paying close attention. The purpose of this study is to investigate the impact of board qualities such as independence, nationality, and busyness on climate change disclosure. The study consists of 44 samples and 216 data observations. Secondary data were gathered from annual reports issued by sample companies between 2018 and 2022. Darus et al. (2020) generated 19 carbon emission disclosure items, which were subjected to content analysis. According to the conclusions of the study, a bigger proportion of independent commissioners and commissioners' busyness favorably affect a company's initiative to publish climate change-related information. This study adds to the limited scholarly literature on the association between board characteristics and non-financial disclosure performance. It has significant implications for managers and regulators to pay closer attention to the effectiveness of commissioners' oversight in supporting company environmental actions.
The Effect of PROPER Rating and Good Corporate Governance on Carbon Emission Disclosure Nadhiroh, Hilyatul Aini; Wijayanti, Rita; Ariani, Kurnia Rina
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.4202

Abstract

Purpose: This study seeks to investigate the impact of PROPER rating, an independent board of commissioners, and the audit committee on the disclosure of carbon emissions. Methodology : The chosen method for sample selection is purposive sampling, comprising companies not involved in the financial sector that are listed on the Indonesia Stock Exchange from 2020 to 2022, amounting to 516 companies. The data undergoes classical assumption tests and multiple linear regression analysis through the application of IBM SPSS 25. Hypotheses in this study are examined through the F-test and t-test. Results: In summary, the findings of this research indicate that the PROPER rating, company age, and company size have been demonstrated to have an impact on a company's disclosure of carbon emissions. Conversely, factors such as the independent board of commissioners, audit committee, profitability, and leverage do not exert influence on a company's carbon emissions disclosure. Applications/Originality/Value: The occurrence of global warming has led to climate change and a persistent annual increase in temperature. The challenge of addressing global warming has become a focal point of extensive discussions worldwide. This heightened awareness is driving governments to formulate policies aimed at tackling global warming. Consequently, this research is anticipated to serve as a guide for policymakers in establishing regulations that consider the environmental impact while also addressing economic interests.
The Effect of Board Diversity on Carbon Emission Disclosure Rahmawati, Rizkika Putri; Wijayanti, Rita; Ariani, Kurnia Rina
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.4203

Abstract

Purpose: Climate change has emerged as a growing concern on a global scale, prompting organizations to prioritize carbon-friendly practices. There is a growing call for businesses to actively reduce carbon emissions by implementing initiatives in their operational processes. The Indonesian government pays great attention to the issue of global climate change. This can be seen from the 17 sustainable development goals, climate change is one of the goals that is starting to be socialized. Rising global temperatures result from heightened levels of greenhouse gas emissions released into the atmosphere, so companies must take responsibility through emission reduction activities. Disclosure of carbon emissions is to assess carbon emissions in order to set targets for reducing these emissions. This study seeks to assess how effectively climate change has been tackled and the various factors that contribute to the tampering of data on carbon emissions. The factors tested in this research include other female directors, foreign directors, and independent directors. Metodology: The study involves examining annual non-financial firms that are listed on the Indonesia Stock Exchange (IDX) have reported between 2020 - 2022 using content analysis. Quantitative methods are employed, and samples are selected through purposive sampling techniques. The hypothesis testing is conducted using SPSS 25, and the analysis involves the application of the multiple linear regression model. Result: According to the study's findings, disclosure of carbon emissions is positively impacted by board independence, diversity in nationality, and profitability. However, disclosure of carbon emissions is unaffected by corporate size, leverage, or gender diversity on the board. Applications/Originality/Value: The study makes a meaningful contribution to the advancement of green accounting in Indonesia, with the aspiration that stakeholders can enhance their evaluation and planning processes to augment carbon emission disclosure by companies in the country.
Pengaruh Suku Bunga, Nilai Tukar Rupiah (KURS), Economic Value Added (EVA), dan Ukuran Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2017-2022 Rizky, Rahayuning; Ariani, Kurnia Rina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5272

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh suku bunga, nilai tukar rupiah, economic value added (EVA), dan ukuran perusahaan terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Pendekatan yang digunakan dalam penelitian adalah penelitian kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan yang tercantum di website resmi Bursa Efek Indonesia (BEI). Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2017-2022. Metode pengambilan sampel yang digunakan dalam penelitian ini dilakukan secara purposive sampling. Hasil penelitian memberikan bukti bahwa suku bunga, nilai tukar rupiah (KURS), dan economic value added (EVA) tidak berpengaruh secara parsial terhadap return saham, sedangkan Ukuran perusahaan berpengaruh secara parsial terhadap return saham
Kinerja Keuangan dan Tata Kelola yang Baik: Pilar Pengungkapan Laporan Keberlanjutan Indah Permata Dewi; Nur Prasetyo Aji; Kurnia Rina Ariani
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14206

Abstract

This study aims to examine the effect of financial performance and corporate governance on sustainability report disclosure. Sustainability reports reflect a company's commitment to sustainable business practices in the environmental, social and economic fields. Financial performance is measured based on the company's ability to plan and implement profitable business strategies, while corporate governance involves processes, rules and policies that affect business entities. The object of this research is manufacturing companies that publish sustainability reports and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2023. The data collection technique used purposive sampling method. The research results show that a high level of profitability encourages companies to report financial performance transparently. Higher leverage encourages increased disclosure of sustainability reports to maintain a positive image in the eyes of stakeholders. The independent board of commissioners plays an important role in ensuring the protection of majority and minority interests through social responsibility reporting. Low managerial ownership inhibits managers from maximizing company value through disclosing sustainability reports. The number of audit committees that are too large and frequent audit committee meetings can reduce the effectiveness of disclosure of sustainability reports.
DETEKSI KECURANGAN LAPORAN KEUANGAN MODEL FRAUD HEXAGON (STUDI KASUS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2020-2022) Lanang Surya Ramadhan; Kurnia Rina Ariani
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14284

Abstract

Financial reports are a benchmark for the financial condition of a company. So, even a small amount of fraud in financial reports has quite a big impact on the reliability of the financial reports. Fraud problems occur due to opportunities, gaps, and weak supervision in a company. Fraud in financial reports by examining it in more depth. of the factors that influence fraud, Vausinas calls his model the Hexagon Fraud or abbreviated as SCCORE (Stimulus, Collusion, Competency, Opportunity, Rationalization, and Ego). Fraud hexagon theory is a development of the previous fraud theory introduced in Vousinas (2019) by adding a new component, namely collusion. This research uses 10 variables. The dependent variable in this research is financial statement fraud, while the independent variables are external pressure, financial stability, financial targets, nature of the industry, monitoring ineffectiveness, change of auditor, change of directors, number of CEO photos, and cooperation with the government. This research was conducted using secondary data obtained from the financial reports of basic industrial and chemical companies listed on the Indonesia Stock Exchange from 2020 to 2022. This data was obtained by accessing the official website of the Indonesian Stock Exchange (BEI), namely www.idx.co.id and the official website of each company. The test results show that external pressure, financial stability and the nature of the industry are accepted. Meanwhile, other variables are rejected
Pengaruh Penerapan E-Registration, E-Filing, Dan E- Billing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Yang Menjalankan Usaha Mikro Kecil Dan Menengah (UMKM) Pada KPP Pratama Sukoharjo Giovani Giovani; Kurnia Rina Ariani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9904

Abstract

The purpose of this study is to analyze the influence of implementing e-registration, e-filing, and e-billing systems on the compliance of individual taxpayers engaged in Micro, Small, and Medium Enterprises (MSMEs). The population used in this research consists of individual taxpayers operating MSMEs and implementing electronic tax systems (e-registration, e-filing, and e-billing) registered at the Pratama Tax Office Sukoharjo. The sample in this study comprises owners, managers, or senior employees (individual taxpayers). Data processing in this research utilizes the Statistical Package for the Social Sciences (SPSS) version 26 software, indicating that the implementation of the e-registration system significantly increases tax compliance among MSME taxpayers in the Pratama Tax Office Sukoharjo, with a significance value of 0.030. However, the use of e-filing and e-billing does not significantly impact the level of tax compliance among MSME taxpayers in the region, with respective significance values of 0.997 and 0.084.
Niat Melakukan Islamic Online Donation Pada Generasi Z: Peran Attitude Sebagai Mediator Pada Model UTAUT-3 Puspawati, Dewita; Abas, Novel Idris; Ariani, Kurnia Rina
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.35224

Abstract

Purpose: This study aims to examine the effect of the UTAUT-3 model, namely performance expectancy, habit, and personal innovativeness on the intention to make Islamic online donations mediated by attitude in generation Z. Methodology/ approach: This study uses a survey method by distributing questionnaires online. The sample in this study were 180 respondents. We use SEM-PLS to analyze data. Findings: The results show that performance expectancy and personal innovativeness affect attitude, while habit does not affect. The intention to do Islamic online donation is influenced by performance expectancy, habit, personal innovativeness, and attitude. Attitude can mediate the relationship between performance expectancy and personal innovativeness with the intention to pay ZIS online. However, the effect of habit on online ZIS payment intentions cannot be mediated by attitude. Practical implications: As Generation Z dominates the population in Indonesia, this generation has high potential in ZIS collection. ZIS Institutions can further promote the convenience of online ZIS payments. Originality/value: This study uses personal innovativeness as a construct of UTAUT-3 in the intention to Islamic online donation.
PENGARUH GOOD CORPORATE GOVERNANCE, KONSERVATISME AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Salma Maisaroh; Kurnia Rina Ariani
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1234

Abstract

This study aims to analyze the effect of Good Corporate Governance, accounting conservatism, and company size on earnings management (empirical study of property sector companies listed on the Indonesia Stock Exchange 2018-2022). This research method is quantitative. The object of this research is the annual report and audit report of Real Estate and property companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sampling method of this research is purposive sampling, with techniques based on judgment sampling considerations. The data used in this study are secondary. The data collection method is the documentation method. The analytical tool used in this research is multiple regression analysis with the help of the IBM Statistical Package for Sciences (SPSS) program version 26. The result of this study is that Good Corporate Governance has no significant effect on earnings management. Accounting conservatism hurts earnings management. Company size does not affect earnings management.
Co-Authors Agustina Irawati Aji, Nur Prasetyo Alfani, Rizal Syahri Anang Prayoga Anastasia Auti Merry Yanissa Andri Veno Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Arva Febryan Noor Rayyani Banu Witono Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto, Kusuma Lanang Surya Ramadhan Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Mustofa, Wahyu Amin Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam Nursiam Nursiam, N Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Prayoga, Anang Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Ramadhan, Lanang Surya Rika Wahyu Puspita Rita Wijayanti Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahputra, Adam Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wardati, Safari Dwi Wijayanti, Ria Yanissa, Anastasia Auti Merry