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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Kajian Akuntansi Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) DEDIKASI PKM Abdimisi Jurnal Ilmiah Raflesia Akuntansi Jurnal Ketenagakerjaan Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Auditing Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Auditing Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Abdi Masyarakat Multidisiplin CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis JAKPI International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri QISTINA: Jurnal Multidisiplin Indonesia Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) TOFEDU: The Future of Education Journal JAATB Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Social Society Jurnal Intelek Insan Cendikia Jurnal Abdi Citra Jurnal Nusa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Aktivitas Jurnal Ilmiah Akuntansi
Widiyati, Dian
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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ENHANCING THE CREDIBILITY OF SUSTAINABILITY REPORTING: CHALLENGES AND OPPORTUNITIES FOR IMPLEMENTING ASSURANCE STANDARDS Widiyati, Dian; Hendra, Lim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.767

Abstract

Sustainability reporting has become an important tool for companies to communicate their social, environmental, and governance performance to stakeholders. However, the reliability of the information in these reports is often questioned, so assurance standards such as AA1000AS and ISAE 3000 are used to increase credibility. This study explores the benefits, challenges, and opportunities of implementing assurance standards in sustainability reporting. An analysis of the literature shows that assurance standards increase transparency and build stakeholder trust. However, challenges such as high costs, technical complexity, and cultural barriers are barriers to effective implementation, especially for small and medium-sized companies. The study also highlights the gap between international standards and local regulations, as well as the need for harmonization to ensure relevance in various contexts. By combining in-depth interviews and analysis of sustainability reports, the study identifies strategies to address barriers, including improving internal capabilities and adapting to local expectations. These findings provide insights for companies to maximize the benefits of assurance in sustainability reporting, help them meet evolving regulatory demands and strengthen their reputation in the global market. The study contributes to the sustainability reporting literature by offering practical solutions to address implementation challenges.
Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan Hasanah, Neneng; Widiyati, Dian
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.675

Abstract

— The purpose of this study was to examine the effect of Corporate Social Responsibility Disclosure, Intellectual Capital, Company Size, and Environmental Performance Ratings on Financial Performance. Indepnendent Variabel are Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings, while the dependent variable is Financial Performance. The population in this study were mining company in the 2021-2023 period. The data collection technique used was purposive sampling, in order to obtain a sample of 12 companies with 36 data that match the criteria. The results of this study indicate that the variables of effect of Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings do not have effect on financial performance (T Test). However, simultan test, tresults of this study are variabels do not have effect.
PENGARUH PARTISIPASI ANGGARAN, ENVIRONMENTAL UNCERTAINTY, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada PT Bank CIMB Niaga Tbk) Ayu, Winda Permata; Widiyati, Dian
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of budget participation, environmental uncertainty, and leadership style on managerial performance at PT Bank CIMB Niaga Panglima Polim in 2024. The sampling technique used purposive sampling and obtained a sample of 39 respondents. This research method uses associative quantitative. This research uses descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis tests consisting of multiple linear regression analysis tests, coefficient of determination (R2), F tests, and t tests processed using SPSS version 25. The results of this research show that budget participation, environmental uncertainty, and leadership style simultaneously influence managerial performance. Partially, budget participation has no effect on managerial performance, while  environmental uncertainty and leadership style influence managerial performance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, RISK MANAGEMENT COMMITTEE DAN INTELLECTUAL CAPITAL TERHADAP MANAJEMEN LABA Alfikih, Galih Ikraam; Widiyati, Dian
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.23329

Abstract

In the face of economic growth and increasingly intense market competition, the business sector, especially industry, is required to adapt and manage performance effectively. The study aims to analyze the influence of institutional ownership, Risk Management Committee, and Intellectual Capital on Earnings Management. The research was carried out by analyzing the financial reports of companies in the industrial sectors listed on the Indonesian Stock Exchange during the period 2018 - 2022. The sample in this study 10 companies of the industry sectors that were listed in the Indonesia Stock Exchange over the period of 2018 - 2022 with purposive sampling technique. The data on this research is secondary data of the company's financial report that has been used as a sample of the research. The variables in this study are Institutional Ownership, Risk Management Committee, and Intellectual Capital as well as Earnings Management.Analysis of research results using EViews 10 software. The research results show that the best model is the Common Effect Model (CEM).The results of this study show that simultaneously Institutional Ownership, Risk Management Committee and Intellectual Capital have an influence on Earnings Management, Institutional Ownership has a influence upon Earnings Management, the Risk Management Committee has no influence over Earnings Management, Intellectual Capital has no influence over Earnings Management.
Penerapan Green Accounting Terhadap Kinerja Keuangan: (Perusahaan Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia tahun 2019-2021) Hasanah, Neneng; Widiyati, Dian
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.124

Abstract

Praktik akuntansi lingkungan di Indonesia sampai saat ini belum efektif. Masih terdapat pencemaran lingkungan yang diakibatkan adanya limbah industri. Perusahaan teksil dan garmen termasuk perusahaan yang memiliki limbah yang dapat mencemari lingkungan, seperti zat kimia yang terkadung pada bahan tekstil atas limbah tersebut. Jika limbah tersebut tidak dikelola dengan baik, maka akan merusak lingkungan sekitar bahkan merusak dunia. Seiring dengan kian seriusnya krisis sosial dan lingkungan, sejumlah pihak menuding akuntansi dan para akuntan adalah salah satu pihak pemicu terjadinya krisis tersebut. Hal ini disebabkan karena praktik akuntansi selama ini hanya berfokus pada transaksi-transaksi keuangan atau yang bersifat keuangan. Sementara transaksi atau peristiwa-peristiwa sosial dan lingkungan, yang sebenarnya menjadi pilar dasar bisnis, cenderung diabaikan dalam proses akuntansi. Penelitian ini dilakukan untuk menguji kembali dan memberikan bukti empiris tentang penelitian yang berkaitan dengan penerapan Green Accounting. Variabel independen dalam penelitin ini yaitu Green Accounting sebagai X1 dan Profitabilitas sebagai X2, sedangkan variable dependen dalam penelitian yaitu Harga Saham. Penelitian menggunakan data laporan keuangan perusahaan tesktil dan garmen yang sudah terdaftar di BEI. Jumlah populasi pada penelitian ini sebanyak 21 perusahaan. Dengan menggunakan teknik purposive sampling sebagai pemilihan sampelnya didapat 12 perusahaan. Data dari sampel perusahaan akan di uji menggunakan analisis regresi linier berganda yang diolah menggunakan eviews 10. Peneliti berharap penelitian yang telah dipublikasi ini dapat dibaca oleh peneliti lain dan penelitian ini juga diharapkan dapat menjadi bahan pertimbangan untuk perusahaan dan pemerintah dalam mengambil kebijakan. Selain itu, investor juga diharapkan dapat menjadikan penelitian ini sebagai refrensi untuk menentukan keputusan berinvestasi.
Pengaruh Capital Intensity, Perencanaan Pajak, dan Risiko Bisnis terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sektor Konsumen Primer di Bursa Efek Indonesia Tahun 2018-2022) Naibaho, Sevhia Fransiska Trivena Br.; Widiyati, Dian
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/6qs40m71

Abstract

The study was conducted by analyzing the 2018-2022 annual financial reports of primary consumer companies listed on the Indonesia Stock Exchange. The sample used in this study consisted of 35 large consumer sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period using a purposive sampling technique. The variables used in this study are capital intensity, tax planning, business risk as independent variables, and firm value as dependent variables. The research method uses the panel data regression method using EViews 13 Student Version Lite software. Based on the results of the study, the best model is the fixed effect model. The results of the study indicate that there is an influence of capital intensity, tax planning, and business risk on firm value simultaneously, there is an influence of capital intensity on firm value with a significant negative effect, tax planning on firm value is stated to have no significant effect and there is an influence of business risk on firm value with a significant positive effect.
Pengaruh Tax Avoidance terhadap Nilai Perusahaan Subsektor Processed Food dengan Leverage Perusahaan sebagai Variabel Moderasi Prasanto, Shania Rizky; Widiyati, Dian
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18779

Abstract

This study aims to test and analyze the effect of tax avoidance on firm value by considering corporate leverage as a moderating variable. The object of this study is companies in the manufacturing industry of the basic necessities sector (consumer non-cyclicals) processed food sub-sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a quantitative approach with panel data types and uses multiple linear regression methods in testing the hypothesis. From the results of the study, it can be concluded that tax avoidance has a significant negative effect on firm value. Corporate leverage is able to moderate and strengthen the relationship between tax avoidance and firm value. The limitation of this study lies in the use of samples that are only limited to companies in the processed foods sub-sector listed on the IDX in a certain time period. Therefore, in subsequent studies, it is hoped that samples from other sectors and different years can be developed to gain a more comprehensive understanding of the effect of tax avoidance on firm value with corporate leverage as a moderating variable.
Adopsi International Financial Reporting Standard untuk Usaha Mikro, Kecil, dan Menangah Anisah, Astri Lutfiatul; Widiyati, Dian
Journal of Law, Administration, and Social Science Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i2.1558

Abstract

This paper aims to analyze the factors influencing the adoption of IFRS for SMEs from a cross-country perspective. The research method used in this study is qualitative, with a scoping review approach. The data employed in this study is secondary data in the form of journal articles published on Google Scholar (https://scholar.google.com/) and Emerald Insight (https://www.emerald.com/) within the period of 2020 to 2024. The scoping review includes mapping studies on the adoption of IFRS for SMEs across countries. The study concludes that the adoption of IFRS for SMEs in different countries is influenced by factors such as needs and relevance, institutional pressures, environmental and cultural aspects, standard complexities, user perceptions, adaptive approaches, regulatory frameworks and government support. The factors affecting IFRS for SMEs adoption vary between countries; however, the fundamental principle of implementing this standard lies in creating a consistent, credible, and internationally acceptable financial reporting system. Future research is expected to consider other factors not covered in this study to provide a more comprehensive contribution to the understanding and development of IFRS for SMEs adoption at a global level.
OPTIMALISASI LAPORAN KEUANGAN DAN PAJAK SEBAGAI STRATEGI BISNIS DALAM MENGAKSES TAMBAHAN MODAL DI ERA DIGITALISASI PADA UMKM KELURAHAN PANINGGILAN, CILEDUG Rofiudin, Ahmad; Ramadhan, Fajar; Mariam, Mariam; Fitriyah, Siti Chizatun; Widiyati, Dian
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 01 (2025): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i01.2016

Abstract

UMKM di Kelurahan Paninggilan, Kecamatan Ciledug, masih menghadapi kendala dalam mengakses tambahan modal yang disebabkan oleh kurang optimalnya pencatatan laporan keuangan dan pelaporan pajak. Penelitian ini bertujuan mengoptimalkan laporan keuangan dan perpajakan melalui digitalisasi sebagai strategi bisnis untuk membuka akses modal usaha. Metode pelaksanaan meliputi survei kebutuhan, sosialisasi, pelatihan, serta pendampingan intensif kepada pelaku UMKM dalam penyusunan laporan keuangan digital dan pelaporan pajak secara online. Hasilnya menunjukkan peningkatan pemahaman dan kemampuan pelaku UMKM dalam mengelola keuangan dan pajak, yang berdampak positif pada kepatuhan pajak dan kemudahan pengajuan Kredit Usaha Rakyat (KUR). Program ini membuktikan bahwa digitalisasi administrasi keuangan dan perpajakan dapat memperkuat legalitas usaha dan meningkatkan daya saing UMKM. Optimalisasi laporan keuangan dan pajak melalui digitalisasi menjadi strategi efektif untuk mendukung pengembangan UMKM dan meningkatkan kesejahteraan masyarakat di era digital.
Edukasi Perencanaan dan Penganggaran Keuangan untuk Penguatan UMKM di Kelurahan Paninggilan, Ciledug Hafizh, Abdul; A, Aprida; Simatupang, Lusiana Fransiska; Nuraini, Saroyah; Widiyati, Dian
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 2 (2025): May 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15447212

Abstract

Good financial management is an important factor for the sustainability of micro, small, and medium enterprises (MSMEs). This Community Service Program (PKM) aims to provide financial planning and budgeting education to MSME actors in Paninggilan Village, Ciledug. The methods used include initial surveys, training in the use of simple financial management applications, implementation assistance, and evaluation and monitoring. The results of the activities show an increase in understanding and ability of MSME actors in recording financial transactions and preparing budgets in a planned manner. Intensive assistance helps participants overcome practical obstacles in financial management. Although there are challenges related to digital literacy and limited resources, this program has proven effective in strengthening MSME financial management so that it can increase competitiveness and business sustainability. Continuous education and adjustment of programs to field needs are recommended to support optimal MSME development.
Co-Authors A, Aprida Abdul Hadi Abdul Hafizh Abdullah, Mei K. Addenda, Fibula Nandana Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Amelia Tirana Sita Anggraeni, Windi Ariesty Anisah, Astri Lutfiatul Aripin, Irpan Aropah, Intan Siti Aryan Rhakasa Putra Setiadi, Mohamad Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Daeli, Sadari Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Evi Susanti Fachruli Hayu Biyantarimelia Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitria Herlina Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Gow, Irene Stephanie Gunawan, Hiemelda Hakim, Sultan Maulana Hanapiah Hardila, Ika Hendra, H Hendra, Lim Hendrik Napitupulu Heni Haryani, Heni Heni Pujiastuti Hidayat, R Taufik Holiawati Holiawati, Holiawati Humaimah, Sunni Iin Rosini Ika Hardila Indri Ramadhayani Indri Ramadhayani Irawati, Wiwit Irenne Putren Irsyad Asy’ari Iryanis, Iryanis Jakaria Jakaria Jasmi Indra Jatmika, Windy Juniati Gunawan Juniati Gunawan, Juniati Junjunan, Mochammad Ilyas Kee, Susanti Khaerunnisa, Nur Kholifatul Jannah Kurniawan, Budi Santoso Lafau, Aryanti Lukmana, Fariz Mardjuki, Vicky Cesar Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Mohammad Mahsun Mulyadini , Diska Muntazar, Fadhil Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Ningsih, Indria Nofryanti, Nofryanti Novita Wulandari Nuraini, Saroyah Nurazizah Harahap Nurhayati Nurhayati Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Putri, Rahma Putri, Yolanda Dwi Rafles Ginting Rahma, Dini Amalia Rahmah, Saskia Auliya Ramadhani, Annisa Syarifah Ramu Puspita Embun Sari Ricky Yunisar Setiawan Rika Norarita Riyan Harbi Valdiansyah Rizky, Muhammad Ade Al Rofiudin, Ahmad Rosini, Iin Ruhiyat, Endang Sanulika, Aris Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Setianingsih Sihombing, Triniasi Eunike Simatupang, Lusiana Fransiska Siti Nurhasanah Sitti Khadija SRI BULAN Sugeng, Andry Sukma, Gregorius Teja Sultan Maulana Hakim Sunarto Sunarto Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Utami, Gusti Made Widya Uus Nursyamsu Wardana Wardana Widyana, Mellania Fitria Wijaya, Dede Satia Winardi, Agung Wulandari, Rosita Yanti Sri Wahyuni Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Yunita Kwartarani Zenabia, Tsarina Zubair Jauhamsyah