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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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Pengaruh Penggunaan E-Commerce, Pemahaman Sistem Informasi Akuntansi dan Literasi Keuangan Pada Kinerja Perusahaan UMKM Putrie, Azzahra Shavira; Ariani, Kurnia Rina
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.20281

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan e-commerce, pemahaman sistem informasi akuntansi dan literasi keuangan pada kinerja perusahaan umkm.Metode Penelitian: Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Populasi penelitian ini adalah seluruh UMKM yang berada di Kota Salatiga yang berjumlah 23.622. Pengambilan jumlah sampel menggunakan rumus Slovin, sampel yang diperoleh adalah sebesar 120 responden. Teknik analisis data dalam penelitian ini menggunakan analisis regresi dengan bantuan SPSS.Originalitas: Penelitian ini menambahkan variabel literasi keuangan, serta penelitian ini dilakukan di UMKM yang berada di Kota Salatiga. Alasan pemilihan objek penelitian tersebut disebabkan Kota Salatiga memiliki banyak potensi pada sektor UMKM.Hasil Penelitian: Dari hasil uji hipotesis bukti empiris bahwa variabel e-commerce dan literasi keuangan berpengaruh terhadap kinerja perusahaan UMKM, sedangkan sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan UMKM.Implikasi: Hasil penelitian ini untuk menambah ilmu pengetahuan khususnya ilmu akuntansi serta dapat dijadikan sebagai bahan referensi untuk pihak yang akan melakukan penelitian tentang faktor-faktor yang mempengaruhi kinerja perusahaan UMKM.Research Objectives: This study aims to determine the effect of the use of e-commerce, understanding of Accounting Information Systems and financial literacy on the performance of MSME companies.Research Method: The type of research used in this study is quantitative. The population of this study is all MSMEs in the city of Salatiga totaling 23,622. Sampling using Slovin formula, the sample obtained is 120 respondents. Data analysis techniques in this study using regression analysis with the help of SPSS.Originality/Novelty: This study adds financial literacy variables, and this study was conducted at MSMEs located in Salatiga City. The reason for choosing the research object is because Salatiga City has a lot of potential in the MSME sector.Research Results: From the results of the hypothesis test empirical evidence that e-commerce and financial literacy variables affect the performance of MSME companies, while accounting information systems do not affect the performance of MSME companies.Implications: The results of this study to increase knowledge, especially Accounting Science and can be used as reference material for parties who will conduct research on factors that affect the performance of MSME companies.
Analisis Asset Intensity, Profitability, dan Leverage Terhadap Cost Stickiness Prawesti, Disa Muqiita; Ariani, Kurnia Rina
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2811

Abstract

This study aims to analyze the effect of asset intensity, profitability, and leverage on cost stickiness in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The research method employed is a quantitative approach, with a population of 144 companies, from which a sample of 70 companies was selected using purposive sampling technique. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that asset intensity and profitability have a significant effect on cost stickiness, while leverage does not have a significant effect. These findings provide additional insights into cost behavior within companies and can serve as a reference for further research in managerial accounting. Moreover, the results of this study are expected to assist management in making more effective decisions regarding cost control.
The Effect of Local Government Revenue (LGR), Transfer Income, Capital Expenditures On Economic Growth Before and During Covid-19 Pandemic: Pengaruh Pendapatan Pemerintah Daerah (PAD), Pendapatan Transfer, Belanja Modal Terhadap Pertumbuhan Ekonomi Sebelum dan Saat Pandemi Covid-19 Ghiffari, Panji Muhammad; Ariani, Kurnia Rina
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.153

Abstract

Economic growth is an important goal for local and central governments. Economic growth encourages local governments to carry out economic development by managing existing resources and forming a partnership pattern with local communities in order to create new jobs that will affect the development of economic activities in the area. This study aims to analyze the effect of Local Government Revenue (LGR), Transfer Income, Capital Expenditure on Economic Growth in districts and cities in Central Java Province before and during Covid-19 pandemic. The data used in this study is secondary data from a total of 35 districts and cities (29 districts and 6 towns) in Central Java province obtained from BPS and DJPK Central Java. By using multiple regression analytic, and differential test this study shows that LGR, transfer income, and capital expenditures have an effect on economic growth and there is no significant difference in economic growth before and during the covid-19 pandemic in districts and cities in the province of Central Java.
The Effect of Good Governance, Accountability, and Transparency of Village Funds on Public Trust: Pengaruh Pemerintahan yang Baik, Akuntabilitas, dan Transparansi Dana Desa Terhadap Kepercayaan Masyarakat Taufiqi, Dhafin; Ariani, Kurnia Rina
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.158

Abstract

Not all village governments can carry out their performance well in managing village funds, so that it can trigger public distrust of the village government in managing village funds. This study aims to examine the effect of good governance, accountability and transparency of village funds on public trust. The research method used in this study is a quantitative method. The data used in this study is primary data with a questionnares and distributed to the community in Grudo village, Ngawi sub-district, Ngawi district. By using multiple linear regression analysis, this study shows that the village fund accountability variable has a significant effect on public trust, but the good governance variable and the village fund transparency variable has no significant effect on public trust. Based on the research findings, village funds accountability is an important factor to increase public trust in village government.
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

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

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.
Co-Authors Adam Syahputra Agustina Irawati Anang Prayoga Anastasia Auti Merry Yanissa Andri veno, Andri 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 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 Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Rika Wahyu Puspita Rita Wijayanti Rita Wijayanti Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wahyu Amin Mustofa Wardati, Safari Dwi Yanissa, Anastasia Auti Merry