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All Journal Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Studi Manajemen Organisasi Jurnal Keuangan dan Perbankan Trikonomika: Jurnal Ekonomi IJIBE (International Journal of Islamic Business Ethics) Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Indonesian Journal of Community Services The Indonesian Journal of Accounting Research SOLUSI International Journal of Business Economics (IJBE) Journal of Advanced Multidisciplinary Research JPM: JURNAL PENGABDIAN MASYARAKAT Community Empowerment Journal
Indri Kartika
Universitas Islam Sultan Agung
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Factors That Affect The Financing Volume In The Sharia Commercial Banks Maya Indriastuti; Indri Kartika
TRIKONOMIKA Vol 17 No 1 (2018): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.262 KB) | DOI: 10.23969/trikonomika.v17i1.894

Abstract

The aims of this research are to analyze the effect of the Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Third-Party Funds (TPF) to the volume of financing of Sharia Banks in Indonesia. The data used is an annual report from Sharia Commercial Banks in the year of 2014 to 2016, were analyzed by multiple regression analysis. The results of this study indicate that the NPF has a positive insignificant to the volume of financing of Sharia Commercial Banks in Indonesia, FDR and TPF have a positive and significant to the volume of financing of Sharia banks in Indonesia. The implications of this research are for Sharia Commercial Banks to be able to consider the determination of corporate policies and improving operational performance in order to improve the financial performance of the company, especially related to the variables studied and its effects for them.
Pendampingan penyusunan akuntansi UMKM susu sapi perah di Boyolali Indri Kartika; Lisa Kartikasari
Community Empowerment Journal Vol. 1 No. 1 (2023)
Publisher : CV. Yudhistt Fateeh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61251/cej.v1i1.5

Abstract

Laporan keuangan bagi UMKM adalah sebuah informasi akuntansi yang mempunyai peranan penting untuk mencapai keberhasilan usaha. Karena laporan keuangan dapat menjadi dasar informasi akuntansi yang andal bagi pengambilan keputusan ekonomis dalam pengelolaan UMKM, antara lain keputusan pengembangan pasar, penetapan harga dan sebagainya. Para pelaku usaha susu sapi perah di Desa Banyuanyar, Kecamatan Ampel, Kabupaten Boyolali membutuhkan praktek pencatatan transaksi keuangan yang dilakukan untuk mencatat usaha bisnisnya. Oleh karena itu, perlu dilakukan pendampingan sebagai bentuk pengabdian masyarakat di wilayah tersebut. Tujuan pengabdian masyarakat ini antara lain: a). meningkatkan pengetahuan, pemahaman dan keterampilan dalam pencatatan dan pembukuaan akuntansi bagi para pelaku usaha susu sapi perah di desa Banyuanyar Kab. Boyolali, b). memotivasi serta meningkatkan kompetensi para pelau usaha susu sapi perah dalam membuat laporan keuangan, mengevaluasi kinerja, mengetahui posisi keuangan, dan menghitung pajak. Metode pengabdian masyarakat, yaitu: a). mengidentifikasi tingkat kesulitan terkait pembukuan keuangan para pelau usaha susu sapi perah b). memberi stimulus pelatihan akuntansi secara online bagi para pelau usaha susu sapi perah di desa Banyuanyar Kab. Boyolali. Financial statements for MSMEs are accounting information that has an important role in achieving business success. Financial statements can be a reliable basis for accounting information for making economic decisions in managing MSMEs, including market development decisions, pricing, and so on. Dairy business actors in Banyuanyar Village, Ampel District, Boyolali Regency need the practice of recording financial transactions to record their business operations. Therefore, assistance is needed as a form of community service in that area. The objectives of this community service include: a). increase knowledge, understanding and skills in reporting accounting for dairy cow business actors in the village of Banyuanyar, Kab. Boyolali, b). motivating and increasing the competence of dairy business operators in preparing financial reports, evaluating performance, knowing financial position, and calculating taxes. Methods of community service, such as: a). identifying the difficulty level related to financial bookkeeping of dairy cow business actors b). providing online accounting training stimulus for dairy business practitioners in Banyuanyar Village, Kab. Boyolali.
The impact of family control and CEO duality on earning management: The mediating role of corporate commitment to business ethics Indri Kartika; Lisa Kartikasari
Journal of Advanced Multidisciplinary Research Vol 4, No 2 (2023): December 2023
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.4.2.46-67

Abstract

Earnings management is a practice that often occurs in companies, especially in family companies where most stakeholders focus more on profit information. Management always tries to maintain consistent profit figures to gain positive perceptions from stakeholders. Companies controlled by families can take riskier business decisions to maintain the family business socio-emotionally, such as being able to manage and maintain the image well, even though this affects business management. Some studies have examined earnings management in family companies, but only a few have examined the role of corporate commitment to business ethics in creating ethical financial reporting behavior in companies. The sample of this research was 541 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021 which were analyzed using Multiple Linear Regression Analysis. The research results showed that family ownership and CEO duality have a positive effect on earnings management, but the family members on board have no effect on earnings management. Corporate commitment to business ethics can moderate by strengthening the relationship between family ownership and CEO duality on earnings management, but cannot moderate the relationship between family members on board on earnings management. Investors need to consider aspects of family ownership concentration and CEO duality to see the potential for earnings management.
Co-Authors Adistie Nucke Arista Dewi Afri Aulia Rahman Apsarida Mila Puspa Dedi Rusdi, SE,MSi,Akt Dista Amalia Eka Dwi Payana Gunawan Gunawan Icca Pramadila Kiryanto - Lisa Kartikasari Lisa Kartikasari Lisa Kartikasari Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutamimah Mutamimah Mutoharoh Mutoharoh Naila Najihah Nisa' Uzlifat Nashruah Pramadila, Icca Provita Wijayanti Rahayu Nur Cahyaningtyas Sri Dewi Wahyundaru Sri Sulistyowati Sri Sulistyowati Sutapa Sutapa Zainal Alim Adiwijaya