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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Jurnal RAK (Riset Akuntansi Keuangan) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science and Business JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Sains Manajemen dan Bisnis Indonesia BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Community Empowerment Journal of Community Development juremi: jurnal riset ekonomi Ulil Albab Jurnal Pengabdian Mandiri ASERSI : Jurnal Akuntansi Terapan dan Bisnis ULIL ALBAB Jurnal Mahasiswa Entrepreneurship National Multidisciplinary Sciences

Maharani, Astrid

Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Jember

Author-ID : 2638820

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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERBANKAN SYARIAH DI INDONESIA: STRATEGI ATAU SOSIAL? Maharani, Astrid
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 2 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

The development of Islamic banking in Indonesia is also accompanied by the development of one of the issues which arise that disclosure of CSR activities in Islamic?banking. The magnitude of the expectations of the stakeholders and the public rushes to Islamic banking and CSR disclosure in their annual reports, although there is no standard in Indonesia, which standardize the disclosure of CSR in Islamic banking. Islamic banking CSR disclosure, this is an Islamic banking efforts to improve accountability, transparency, and maintaining partnerships with stakeholders, so that later it is what motivates the Islamic banking to make ?best effort? for the CSR disclosure and not just because of what would be obtained by islamic banks after revealing CSR.Keywords: CSR Activities, CSR Disclosure, Islamic Banking, Mo

PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PRESTASI KERJA KARYAWAN PT. PLN (PERSERO) AREA JEMBER Irma Fatimah; Norita Citra Yuliarti; Astrid Maharani
Riset Akuntansi Keuangan Vol 3, No 2 (2018): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v3i2.1067

Tujuan penelitian ini menguji pengaruh penerapan akuntansi pertanggungjawaban terhadap prestasi kerja. Sampel yang digunakan penelitian ini yaitu 60 responden. Teknik penentuan sampel menggunakan metode purposive sampling. Pengumpulan data menggunakan teknik wawancara dan kuesioner. Hipotesis penelitian diuji dengan menggunakan metode regresi sederhana. Berdasarkan pengujian hipotesis menunjukkan bahwa penerapan akuntansi pertanggungjawaban berpengaruh signifikan terhadap prestasi kerja. Dimana hasil analisi pada akuntansi pertanggungjawaban berpengaruh signifikan terhadap prestasi kerja ditunjukkan t hitung (19,783) > t tabel (1,67203).

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERBANKAN SYARIAH DI INDONESIA: STRATEGI ATAU SOSIAL? Astrid Maharani
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 2 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v1i2.1695

The development of Islamic banking in Indonesia is also accompanied by the development of one of the issues which arise that disclosure of CSR activities in Islamic banking. The magnitude of the expectations of the stakeholders and the public rushes to Islamic banking and CSR disclosure in their annual reports, although there is no standard in Indonesia, which standardize the disclosure of CSR in Islamic banking. Islamic banking CSR disclosure, this is an Islamic banking efforts to improve accountability, transparency, and maintaining partnerships with stakeholders, so that later it is what motivates the Islamic banking to make “best effort” for the CSR disclosure and not just because of what would be obtained by islamic banks after revealing CSR.Keywords: CSR Activities, CSR Disclosure, Islamic Banking, Mo

PENGARUH UKURAN DEWAN KOMISARIS DAN RISK MANAGEMENT COMMITTEE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Denia Ratna Sari; Dwi Cahyono; Astrid Maharani
Jurnal Akuntansi Profesi Vol. 10 No. 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v10i2.23070

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh ukuran dewan komisaris dan komite manajemen risiko terhadap pengungkapan manajemen risiko perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling yang menghasilkan 249 sampel pada 2016-2018. Data yang digunakan adalah data sekunder yang diambil melalui teknik dokumentasi yang terdiri dari laporan tahunan perusahaan manufaktur pada 2016-2018. Metode analisis data penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan ukuran dewan komisaris dan komite manajemen risiko berpengaruh signifikan terhadap pengungkapan manajemen risiko perusahaan. Sedangkan secara parsial ukuran dewan komisaris dan komite manajemen risiko berpengaruh signifikan terhadap pengungkapan manajemen risiko perusahaan.Kata kunci: Ukuran Dewan Komisaris, Komite Manajemen Risiko, Manajemen Risiko Perusahaan

Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Profesi Akuntan Pendidik Malik Abdul Jabbar; Dwi Cahyono; Astrid Maharani
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25316

For the final semester students of the Faculty of Economics, Accounting study program who will approuch their graduation, they will have goals and plans that they will take after Sarjana Ekonomi (SE) degree. They will have several choices of their career interests according to the desires or underlying factors. As for several professions that can be chosen by accounting scholars, such as Akuntan Publik, Akuntan Pemerintah, Akuntan Intern, and Akuntan Pendidik. This study aims to analyze the factors that influence the interests of accounting students towards Akuntan Pendidik profession for undergraduate students in Jember Regency. The sample used was a number of fifth or seventh semester students in accounting students at Muhammadiyah University of Jember, University of Jember, and STIE Mandala Jember. The sample selection tested in this study uses SPPS software. The variables used in this study are Dependent Variable (Y) and Independent Variables (X). For independent variables in this study are Pengakuan Profesional, Lingkungan Kerja, and Gaji/Penghargaan Finansial. For the dependent variable, the interest of accounting students towards Akuntan Pendidik profession.

Analisis Penerapan Target Costing dalam Upaya Pengendalian Biaya Produksi pada CV Multi Bangunan Beta Maya Alvio Dinda; Yulinartati Yulinartati; Astrid Maharani
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 5 No. 2 (2021): Juli
Publisher : Universitas Pendidikan Ganesha

Perusahaan mengalami kesulitan dalam memaksimalkan laba. Salah satu penyebab perusahaan sulit berkembang yaitu masih menggunakan metode tradisional dalam kegiatan operasionalnya. Tujuan penelitian ini adalah untuk mengetahui penerapan target costing yang diterapkan pada CV Multi Bangunan dalam pengendalian biaya produksi. Jenis penelitian adalah deskriptif kualitatif. Data yang diperoleh dalam penelitian ini berdasarkan data primer yang berupa wawancara dan observasi serta data sekunder yang berupa dokumentasi. Hasil penelitian menunjukkan bahwa metode target costing merupakan metode yang baik dalam pengendalian biaya. Metode target costing dapat membantu manajemen untuk mendesain ulang produk dengan mempertimbangkan biaya, kualitas produk, dan laba yang akan dicapai. Metode target costing merupakan alternatif yang baik untuk menekan biaya. Hal ini dapat diketahui dari biaya produksi sebelum diterapkannya target costing berkisar dari Rp 344.772.000 sampai Rp 754.115.066 dalam satu tahun. Penggunaan metode target costing berdampak positif dalam pencapaian laba. Pencapaian laba sebelum diterapkannya target costing berkisar antara Rp 15.000 sampai Rp 19.000 per m2, sedangkan pencapaian laba setelah diterapkannya target costing berkisar antara Rp 17.000 sampai Rp 27.000 per m2. Ini berrati bahwa metode target costing terbukti berdampak positif dalam pencapaian laba perusahaan.

The Effect Of Disclosure CSR GRI-On Market Reaction In Listed Energy Based Companies In Indonesia Astrid Maharani; Yusron Rozzaid
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.1027

This study aims to analyze of the implementation Corporate Social Responsibility (CSR) disclosure on market reaction to energy companies listed on the Indonesia Stock Exchange. The development of previous research, and the effective implementation of the Global Reporting Initiative that uses the 2016 GRI standard which was approved in 2016 by the Global Sustainability Standards Board (GASB) which then effectively applies starting July 1, 2018. The result, GRI standard CSR disclosure has no effect on the market reaction of energy companies listed on the Indonesia Stock Exchange. In the results of this study the possibility of stakeholders other than investors still assume that CSR carried out by the company is oriented to long-term company performance, while the thinking as an investor or potential investor is only about how to optimize short-term company performance.

ANALISIS CONTAGION EFFECT PANDEMI COVID – 19 TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG LISTED DI BURSA EFEK INDONESIA Febri Prasetyo; Diyah Probowulan; Astrid Maharani
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 2: September 2021
Publisher : Bajang Institute

This study has the objective of investigating the changes in the Contagion Effect on stock prices before and after the Covid-19 pandemic in manufacturing companies recorded on the Indonesia Stock Exchange. The object of the study includes 10 companies in the automotive and component sub-sector manufacturing companies. This research is classified as descriptive according to quantitative data. In addition, external data was used, and secondary data was employed as the data source. Moreover, library research, field research, and also internet research were used as the techniques of data collection. Then, the technique of analyzing the data implemented descriptive statistical analysis along with associative analysis. According to the research results, significant difference could not be seen in share prices both, before or after the declaration of the earliest Covid-19 case in Indonesia in Automotive and Component Sub Sector Manufacturing companies recorded on the Indonesia Stock Exchange.

SYTEMATIC LITERATURE REVIEW : DETERMINAN PENGUNGKAPAN (CSR) PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Heni Dwi Susanti; Dwi Cahyono; Astrid Maharani
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 2: September 2021
Publisher : Bajang Institute

This study aims to fill the research gap, knowing, and analyze by providing a systematic literature review of the determinan corporate social responsibility (CSR) disclousure of mining company in Indonesia. This research method uses a systematic literature review process consisting of three stages, namely, planning, implementation and reporting. In the initial search string 916 journal papers were found and 12 journal papers were selected for further research. The results of a systematic literature review of all research contained in journals published from 2016 to 2020 stated that the factors that influence the disclosure of corporate social responsibility in mining companies in Indonesia are very diverse, namely profitability, leverage, liquidity, company size, company growth, ownership. shares, independent commissioners, audit committee, media exposure, foreign ownership, risk minimization, age of publicly owned companies. The most widely used factor in this research is profitability, followed by leverage, where profitability here is an analysis of financial ratios that measures the ability of a company to earn a profit. While leverage is the ability of a management in managing the source of funds, either the wealth of a company or debt.

Penentuan Biaya Strategis Melalui Analisis Value Chain Achmad Arifin; Moh. Halim; Astrid Maharani
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.1224

Tujuan dari penelitian ini adalah untuk menentukan biaya strategis dengan menggunakan analisis rantai nilai pada CV. Karunia Jaya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif yang dilakukan dengan mendeskripsikan temuan-temuan yang diperoleh dari data yang dikumpulkan melalui proses observasi, wawancara dan dokumentasi pada objek penelitian. Hasil penelitian menunjukkan bahwa dalam menentukan biaya strategis perusahaan tidak melihat biaya strategis melalui analisis rantai nilai yang mengakibatkan ketidaktahuan manajer bahwa biaya yang dikeluarkan semakin meningkat. Simpulan, CV. Karunia Jaya perlu menggunakan analisis rantai nilai dengan melacak biaya untuk aktivitas yang membentuk nilai dan menetapkan biaya untuk aktivitas tersebut. Kata Kunci: Analisis Rantai Nilai, Biaya Strategis, Laporan Keuangan, UMKM

Co-Authors Achmad Arifin Adriani, Sri Wahyuni Alivia Dewi Sandra Alivy Dinda Deviana Amanda Esa Pangesti Ana Bidayatul Maulida Ana Dwi Agustin Asmuji Beta Maya Alvio Dinda Dany Panji Guritno Denia Ratna Sari Diyan Indriyani diyan indriyani DWI CAHYONO DWI CAHYONO Dyah Probowulan Febri Prasetyo Firda Novianti Afkarina Heni Dwi Susanti Hikmatus Syarifah Indra Fatmawati Irma Fatimah Linda Indrawati Malik Abdul Jabbar Moh. Halim Muhammad Alief Juliardin Murwanti, Retno Nabila Zubaidi Niken Wahyu Cahya Christianti Norita Citra Yuliarti, Norita Citra Norita Criitra Yuliarti Nur Fitratul Jamil Probowulan, Diyah Sahilatul Maisy Seno Sumowo Sintia Agus Diningsih Siti Khorimah Susbiyani, Arik Triawan Adi Cahyanto Yulinartati Yulinartati Yusron Rozzaid

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