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ANALISIS CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI PERWUJUDAN GREEN ACCOUNTING (Studi Pada Perusahaan Dengan Peringkat Emas, Hijau dan Biru Berdasarkan Data PROPER) Puspita, Dyah Aruning; Murtiningtyas, Triana
DINAMIKA DOTCOM DINAMIKA DOTCOM Vol 5 No 1 TAHUN 2014
Publisher : DINAMIKA DOTCOM

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Abstract

The purpose of this study was to determine the extent to which companies that have the gold, green and blue in a report based on data PROPER activities undertaken as a manifestation of CSR in their annual reports (both financial and non-financial). In addition, to determine the application of CSR reporting costs incurred by companies rated gold, green and blue that reflects green accounting. Researchers took a sample twentieth firms from data released by the PROPER. Because this program is intended to encourage companies to adhere to environmental regulations through the principles of sustainable development in the process of production and services with an environmental management system, 3R, energy efficiency, resource conservation da ethical business conduct and responsibility toward society. Green accounting is an accounting environment describes an attempt to combine the environmental benefits and costs into economic decision making. The results showed that  the twentieth companies were sampled in the study based on data reported PROPER still quite diverse social activities. Some are included in the notes to the financial statements are included in general and administrative expenses and reporting into the account "repairs and maintenance" account "other" account or log in "public relations" But there is also considerable detail in the reporting of social activities and environment in each assessment component PROPER explanation. Still reporting version of the diversity of their respective companies strongly agree with the author of previous researchers that the importance of efforts to improve the implementation of environmental accounting in which the involvement of the Indonesian Institute of Accountants (IAI) to develop guidelines for Sustainability Reporting and requires the application of existing reporting guidelines so that the objectives of the Green Accounting will be realized. Keywords: Corporate Social Responsibility (CSR), Sustainability Report, Green Accounting
INOVASI PRODUK PEMANFAATAN LIMBAH KULIT PISANG UNTUK MENINGKATKAN PENDAPATAN Mauludin, Hanif; Puspita, Dyah Aruning
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 3 No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.89 KB) | DOI: 10.37303/peduli.v3i1.140

Abstract

Abstrak Daya saing masih menjadi isu utama dalam usaha kecil menengah. Salah satu modal daya saing adalah inovasi. Program Pengabdian masyarakat dalam paper ini adalah mengusung tema inovasi produk melalui pemanfaatan limbah kulit pisang menjadi krupuk pisang. Kegiatan pengabdian ini dilakukan di Desa Kedungsalam Kecamatan Donomulyo Kabupaten Malang. Kegiatan ini melibatkan mitra yaitu usaha kecil menengah yang memproduksi aneka makanan berbahan dasar pisang. Kegiatan yang disponsori oleh departemen riset Pemerintah Indonesia memberikan bantuan teknis dengan tujuan meningkatkan capacity building. Inovasi produk berupa krupuk kulit pisang mampu meningkatkan produktivitas usaha.. Daya saing usaha juga meningkat selaras dengan bertambahnya variasi produk. Potensi pasar juga semakin luas bahkan berpotensi untuk ekspor. .Keywords: limbah industri, Inovasi produk, produktivitas usaha kecil menengah
PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP AGRESIVITAS PAJAK Dyah Aruning Puspita; Hendi Cahya Putra
Adbis: Jurnal Administrasi dan Bisnis Vol 15, No 2 (2021): JURNAL ADMINISTRASI DAN BISNIS 2021
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v15i2.119

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas dan tanggung jawab sosial perusahaan (CSR) terhadap agresivitas pajak perusahaan. Variabel independen dari penelitian ini adalah profitabilitas dan tanggung jawab sosial perusahaan (CSR) menggunakan metode dummy dan berdasarkan laporan keuangan, annual report dan indeks GRI G-4/GRI standar sedangkan variabel dependen dari penelitian ini adalah agresivitas pajak yang diperlukan dengan proxy tarif pajak yang efektif (ETR). Penelitian ini menggunakan data sekunder yang dilakukan pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2017-2019 dan sampel studi diperoleh oleh 10 perusahaan. Metode penelitian yang digunakan menggunakan matode regresi linear berganda dengan bantuan perangkat lunak SPSS 2.2. Hasil penelitian ini membuktikan bahwa profitabilitas dengan proksi ROA berpengaruh signifikan positif terhadap agresivitas pajak, profitabilitas dengan proksi ROE berpengaruh signifikan positif terhadap agresivitas pajak dan tanggung jawab sosial perusahaan (CSR) berpengaruh signifikan negatif terhadap agresivitas pajak.
PEMBINAAN ROHANI DAN MOTIVASI BERWIRAUSAHA BAGI ANAK YATIM DAN DHUAFA PADA BULAN MUHARRAM BERSAMA LAZIS SABILILLAH MALANG Yuyuk Liana; Dyah Aruning Puspita; Hanif Mauludin; Aminul Amin; Evi Maria; Bunyamin; Siti Munfaqiroh
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.185 KB) | DOI: 10.33795/jabdimas.v8i1.115

Abstract

Muharram month is the month for Muslims to maximize their practice by sharing with others. For this reason, the service team of STIE Malangkucecwara together with Lazis Sabilillah Malang carried out spiritual activities with the theme of the meaning of Muharram as well as providing entrepreneurial motivation for orphans and poor people in the Sabilillah mosque area of Malang. This activity is at the same time providing compensation as a give away for orphans and dhuahas. This activity is expected to make the month of Muharram more meaningful and meaningful by making them happy and encouraging them to rise.
Usaha Mikro Krupuk Singkong Desa Tempursari Kecamatan Donomulyo, Kabupaten Malang Dyah Aruning Puspita; Marli Marli
Jurnal ABM Mengabdi Vol 2 (2015): Desember
Publisher : STIE Malangkucecwara

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Abstract

Indonesia is an agricultural country which has a very good climate for the development of the agricultural sector, with a wide range of policies have been made by the government to promote agriculture-based economy. One of the efforts is to exploit the potential of each region, including utilizing cassava plants that are the mainstay of the village of the District Tempursari Donomulyo in Malang regency. Many things that can be produced from cassava, among others processing into chips as done by two partners in IbM program. The type crackers produced are cassava chips in the form of sticks (long slices) and crackers were given color and samiler. Demand for these products are progressively increasing the marketing area in the surrounding communities in the District Donomulyo, Gunung Kawi, Malang, Banyuwangi and many more, because this food has its own distinctive flavor and a very affordable price. Thus, the IbM program’s goal is both partners will be a pioneer for efforts raw cassava crackers another so that the economy of rural communities Tempursari District of Donomulyo will increasingly become stronger
PKM Usaha Mikro Camilan di Kecamatan Donomulyo Kabupaten Malang Dyah Aruning Puspita; Marli Marli
Jurnal ABM Mengabdi Vol 5 (2018): Desember
Publisher : STIE Malangkucecwara

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Abstract

Donomulyo Subdistrict is one of the Districts in Malang Regency, it is more convenient to be close to quite famous tourism objects, namely Ngiyep Beach, Bajul Mati beach and Ngebros beach. This area has a population of almost 50%, which is poor and most of the people's livelihoods are planted on land that relies on rain. The partners in community service are 2 (two) micro-snack entrepreneurs whose production is processing bananas into banana chips, cassava chips, banana sake chips and processing various types of crackers and then spice them up and sell them in plastic packaging ready to be eaten. The production process of each partner still uses very simple equipment so that the increasing market opportunity still cannot be utilized maximally by micro entrepreneurs. The marketing area of ​​partner products is in schools and food stalls and in vegetable vendors who are traveling around the community every day, in shops in Malang City, and there are even people who sell online. It is hoped that the Community Entrepreneurship program will have an impact on the growing development of these micro-enterprises which can create greater employment opportunities so that they can absorb labor in the village, which the average population lives below the poverty line.
Optimalisasi Lahan Terbuka Hijau Melalui Penanaman Tanaman Hijau Dan Bunga Hias Bunyamin Bunyamin; Siti Munfaqiroh; Yuyuk Liana; Hanif Mauludin; Evi Maria; Dyah Aruning Puspita; Aminul Amin; Edi Sudiarto; Rina Irawati; Irawan Budi Prasetyo; Agussalim Andriansyah
Jurnal ABM Mengabdi Vol 9 No 2 (2022): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v9i2.1122

Abstract

Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabililah Polyclinic, Malang City. The form of this activity is the use of open land around the Sabililah Polyclinic, Malang City by planting various green plants and various kinds of flowers. The results of the activities of planting green plants and ornamental flowers and pots can provide a beautiful, cool, and beautiful environment for the Sabilillah Polyclinic so that visitors and employees feel more comfortable
GOOD CORPORATE GOVERNANCE DAN LEVERAGE SEBAGAI ANTESEDENT DARI FIRM VALUE DENGAN EARNING MANAJEMEN SEBAGAI PEMODERASI Dyah Aruning Puspita; Rais Rasyid; Edi Sudiarto
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4605

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance (kepemilikan institusional dan kepemilikan manajerial), leverage terhadap nilai perusahaan dengan manajemen laba sebagai variabel moderasi. Jenis penelitian kuantitatif menggunakan sumber data sekunder yakni laporan tahunan. Populasi pada penelitian ini merupakan semua perusahaan real estate property yang terdaftar di bursa efek Indonesia periode 2017-2020. Teknik pengambilan sampel dalam penelitian ini menggunkan purposive sampling dan didapatkan 36 sampel dari 9 perusahaan dalam periode 3 tahun (2017-2020) dengan kriteria tertentu dari total populasi sebanyak 64 perusahaan. Metode analisis yang digunakan penelitian ini yaitu metode analisis regresi berganda. Hasil yang diperoleh dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, leverage berpengaruh signifikan terhadap nilai perusahaan. Manajemen laba sebagai variabel moderasi memperlemah kepemilikan institusional, leverage terhadap nilai perusahaan dan manajemen laba tidak mampu memoderasi kepemilikan manajerial terhadap nilai perusahaan.
MODERATING EFFECT OF FIRM SIZE ON FIRM VALUE WITH INVESTMENT OPPORTUNITY SET AND INTELLECTUAL CAPITAL AS ANTECEDENT VARIABLES Dyah Aruning Puspita; Triana Murtiningtyas; Luh Winda Pramita Saradewi
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1725

Abstract

This study purposes to analysis the influence of relationship between investment opportunity set and intellectual capital toward firm value and use firm size as a moderating variable. The sample involves 50 companies which the requirement in the high profile company category listed on the Indonesia Stock Exchange in 2017-2019. This research uses SEM PLS in testing the hypothesis. The investment opportunity set variable is measured using MB/VE, VAIC is used to assess intellectual capital, Tobin's Q is used to measure company value, and total assets is used to measure firm size. Investment opportunity has an effect on firm value, intellectual capital has an effect on firm value, firm size can moderate the influence of investment opportunity set on firm value, and firm size has no effect on the relationship between intellectual capital and firm value, according to the findings of the study.
PENGGUNAAN UJI WILCOXON SIGNED RANK TEST UNTUK MENGANALISIS PERBEDAAN PERSISTENSI LABA, KONSERVATISME AKUNTANSI DAN PROFITABILITAS SEBELUM DAN SAAT PANDEMI COVID-19 Dyah Aruning Puspita; Ni Made Arianti Widya Utari; Meinarti Puspa Ningtyas
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1965

Abstract

Mengetahui ada tidaknya perbedaan pada persistensi laba, konservatisme akuntansi dan kinerja keuangan antara sebelum dan saat pandemi Covid-19 adalah tujuan dari penelitian. Karena jenis penelitian ini adalah kuantitatif maka menggunakan data sekunder yang berupa laporan keuangan tahunan untuk sektor barang komsumsi primer (consumer non-cyclicals) periode 2019-2020. Sampel sebanyak 44 diperoleh dengan metode pusposive sampling. Wilcoxon Signed Rank Test dipergunakan dalam pengujian hipotesis karena data tidak terdistribusi secara normal. Hasil riset membuktikan terdapatnya variasi yang bermakna pada faktor persistensi laba serta kinerja keuangan sebelum serta saat pandemi Covid-19. Melalui riset tersebut terdapat perbedaan persistensi laba dan profitabilitas pada kondisi sebelum dan saat pandemi Covid-19 dimana hasil tersebut sejalan dan mendukung prinsip teori sinyal. Sementara itu, variabel konservatisme akuntansi di masa sebelum dan saat pandemi dinyatakan secara signifikan tidak berbeda. Dikarenakan perusahaan saat pandemic covid 19 menjadi kurang konservatif dimana hasil ini tidak sejalan dengan pedoman yang melekat pada teori akuntansi positif.