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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Ekonomi Bisnis
Nurus Shobah
Universitas Negeri Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Menguak Penerapan Akuntansi pada BUM Desa di Indonesia Tomy Rizky Izzalqurny; Nurus Shobah; Lisya Faidlotur Rohmah
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.77-86

Abstract

This study aims to explore the application of accounting to previous research on the application of accounting in BUM Desa in Indonesia. This research is also strengthened by examining several BUM Desa in the Jember area to get real information related to how accounting is applied in several regions in Indonesia. This research is an interpretive qualitative research. The focus of this research is BUM Desa. This study uses academic literature and surveys in BUM Desa in Jember Regency. The data used in this study are primary data and also secondary data originating from journals, articles, news, books, websites and resource persons related to Bum Desa accounting. The data analysis technique of this research uses an interactive analysis model. The results of this study are BUM Desa have accounting standards in accordance with government regulations, and there are several BUM Desa that have tried to apply accounting standards and more BUM Desa are unable to apply because of the lack of competent human resources, limited market access, complexity of rules and institutions , support from the village government that has not been optimal, synergies between communities and groups, limited access to capital, low commitment of human resources, unorganized management systems, public accountability and accountability that have not been considered, and there is no awareness of the risks of environmental impacts.
PENGUKURAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN MENGGUNAKAN PROFITABILITAS, REPUTASI, DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PREDIKTOR Nurus Shobah; Puji Handayati
Jurnal Ilmiah Ekonomi Bisnis Vol 28, No 3 (2023)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2023.v28i3.8014

Abstract

Pandemi COVID-19 membuat khawatir semua sektor kehidupan. Dahsyatnya dampak yang ditimbulkan membuat seluruh pihak saling membantu untuk mengurangi dampak pandemi, termasuk perusahaan. Corporate Social Responsibility (CSR) adalah wujud kepedulian perusahaan terhadap perubahan kepada lingkungan sekitarnya. Tujuan penelitian ini adalah untuk mengkaji profitabilitas, reputasi, dan good corporate governance yang diproksikan komisaris independen dan komite audit terhadap CSR disclosure. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2020-2021. Sampel sebanyak 32 perusahaan manufaktur berhasil dipilih melalui metode purposive sampling. Data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan diperoleh dari website BEI dan perusahaan. Teknik analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa reputasi dan komite audit berpengaruh positif signifikan terhadap CSR disclosure, sedangkan profitabilitas dan komisaris independen tidak berpengaruh terhadap CSR disclosure. Penelitian ini diharapkan dapat menjadi pertimbangan untuk perusahaan agar lebih berfokus dalam CSR karena pengungkapannya yang cukup rendah
Co-Authors Izzalqurny, Tomy Rizky Lisya Faidlotur Rohmah Puji Handayati, Puji