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All Journal Jurnal Akuntansi Multiparadigma E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal ASET (Akuntansi Riset) AFEBI Accounting Review Jurnal Sinergitas PkM & CSR MITRA: Jurnal Pemberdayaan Masyarakat Surya Abdimas Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis SULUH: Jurnal Abdimas Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Riset Akuntansi Kontemporer Indonesian Community Service and Empowerment Journal (IComSE) MEDIA BISNIS ADPEBI International Journal of Business and Social Science Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Asian Business and Management (IJABM) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi E-Amal: Jurnal Pengabdian Kepada Masyarakat Equity Altifani Journal: International Journal of Community Engagement
RUDYANTO, ASTRID
Trisakti School Of Management
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Determinan Pengungkapan Corporate Social Responsibility Perusahaan di Bursa Efek Indonesia Hasanah, Haryanti; Rudyanto, Astrid
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i2.932

Abstract

Tujuan penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility (perempuan pada dewan direksi, ukuran direksi, kepemilikan publik, ukuran perusahaan, profitabilitas, leverage, umur perusahaan, dan likuiditas). Populasinya adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari periode 2014 hingga 2016. Penelitian ini menggunakan 99 sampel dipilih dengan prosedur purposive sampling, sehingga data berjumlah 297. Hipotesis diuji menggnakan metode multiple regression. Bukti empirik dari penelitian ini mengindikasikan bahwa ukuran direksi, ukuran perusahaan, dan leverage memiliki dampak statistik terhadap pengungkapan corporate social responsibility. Perempuan pada dewan direksi, kepemilikan public, profitabilitas, umur perusahaan, likuiditas tidak memiliki dampak terhadap corporate social responsibility.
Workshop on the Cost of Goods Manufactured and Business Viability for SMK Tri Ratna Jakarta Students Anggraeni, Fanny; Alexander, Nico; Rudyanto, Astrid; Putri, Ade Hanifa; Putri, Ariesta Tika Kinanti P.S.; Lasar, Hilary Flora Agustina T.
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2764

Abstract

The educational program at SMK Tri Ratna Jakarta focuses on cultivating entrepreneurial skills among students. They are required to develop products for sale, preparing them for entrepreneurship upon graduation. Various aspects of entrepreneurship are covered, including the calculation of Cost of Goods Manufactured and business feasibility. Accurate determination of Cost of Goods Manufactured is crucial for predicting potential profits, as errors in this process can lead to financial losses. Business feasibility is assessed through metrics such as payback period and Break Even Point. Recognizing the lack of information on these topics among students, the author initiated training sessions on Cost of Goods Manufactured calculation and business feasibility at SMK Tri Ratna Jakarta. The training sessions employed lecture and discussion methods to impart knowledge. The outcome of these sessions was enhanced understanding among students regarding the components of Cost of Goods Manufactured and methods for determining business feasibility using two different approaches. Students actively engaged in the training, demonstrating enthusiasm by asking numerous questions about Cost of Goods Manufactured calculations and business feasibility assessments for their products.
THE INFLUENCE OF OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT Alzura, Mishel Vierman; Rudyanto, Astrid
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2740

Abstract

The purpose of this research is to obtain empirical evidence on the factors influencing earnings management, specifically, the influence of managerial ownership, institutional ownership, family ownership, firm size, leverage, profitability, audit quality, sales growth, and board size on earnings management. The population used in this study consists of all consumer non-cyclical and cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022, and purposive sampling is used as the sampling method. With this method, it was found that sixty-six (66) consumer non-cyclical and cyclical companies met the sampling criteria and were selected as the sample, providing a total of 198 data points. This research utilizes multiple regression analysis to analyze the data. The results obtained from multiple regression show that audit quality and the board size have an impact on earnings management. Conversely, other independent variables, namely managerial ownership, institutional ownership, family ownership, company size, leverage, and profitability, do not affect earnings management.
Top Management Teams Diversity on Firm Performance in the COVID-19 Pandemic: Evidence from Indonesia Kwikamto, Arya; Rudyanto, Astrid; Rahayuningsih, Deasy Ariyanti; Ponziani, Regi Muzio; Widayati, Nurti
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.44213

Abstract

Objective This research aims to analyze the effect of top management teams diversity on firm performance during COVID-19 pandemic. Top management teams diversity consists of cultural diversity, gender diversity and other diversities (tenure, network, scale, age).Design/Methodology This paper used mixed-method for data collection and data analysis. For quantitative method, this paper used 92 consumer cyclicals and consumer non-cyclicals companies listed in Indonesia Stock Exchange from 2020-2022, resulting in 275 observations that met the criteria. Random effect multiple regression is used to test the hypotheses. For qualitative method, this paper interviewed 5 human resources managers from consumer cyclicals and consumer non-cyclicals companies from various characteristics.Results The results show that top management teams scale and age positively influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia. Top management teams network has positive influence on firm performance in consumer cyclical companies, but negative influence on firm performance in consumer non-cyclical companies in Indonesia. On the other hand, cultural diversity, gender diversity, and top management teams tenure do not influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia.Research limitations/implications It can be implied that companies should tailor their leadership development and recruitment strategies to foster the most impactful forms of diversity to conquer the crisis.Novelty/Originality This research analyzes the effect of top management teams diversity in an emerging country during pandemic which fills the research gap.
RICH HOMETOWN, LESS COMPASSION: DOES HOMETOWN TIES GENERATE CSR? Firnanti, Friska; Rudyanto, Astrid; Adhariani, Desi
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.2.17

Abstract

Abstrak – Kampung Halaman Kaya, Belas Kasihan Berkurang: Apakah Ikatan Kampung Halaman Mendorong CSR?Tujuan Utama - Penelitian ini menyelidiki peran kekayaan daerah asal CEO dan komisaris dalam memoderasi pengaruh keterikatan daerah asal terhadap CSR.Metode – Penelitian ini menggunakan pendekatan regresi data panel efek tetap dan acak. Sampel penelitian ini adalah industri-industri yang sensitif terhadap lingkungan di Indonesia pada tahun 2020 hingga 2022.Temuan Utama – Penelitian ini menemukan bahwa keterikatan daerah asal mempengaruhi kegiatan tanggung jawab sosial secara positif. Dampak yang terjadi melemah seiring meningkatnya kekayaan daerah asal. CEO dan komisioner yang berasal dari kota asal yang kurang sejahtera cenderung menunjukkan komitmen yang lebih kuat terhadap CSR.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan relevansi teori identitas sosial dalam mendorong CSR. Secara praktis, penelitian ini merekomendasikan perusahaan sebaiknya mempertimbangkan kecocokan kampung halaman CEO dan komisaris serta kondisi sosial ekonominya untuk meningkatkan efektifitas CSR.Kebaruan Penelitian - Penelitian ini memiliki kebaruan pada pemahaman terhadap interaksi koneksi sosial dan konteks sosial ekonomi dalam membentuk CSR. Abstract - Rich Hometown, Less Compassion: Do Hometown Ties Generate CSR?Main Purpose - This study investigates the role of the wealth of CEOs' and commissioners' hometowns in moderating the influence of hometown affiliation on CSR.Methods – This study uses a fixed and random effects panel data regression approach. The sample for this study consists of environmentally sensitive industries in Indonesia from 2020 to 2022.Main Findings - This study finds that hometown attachment has a positive effect on social responsibility activities. The effect weakens as hometown wealth increases. CEOs and commissioners who come from less prosperous hometowns tend to show a stronger commitment to CSR.Theory and Practical Implications - This study demonstrates the relevance of social identity theory in promoting CSR. Practically, this study recommends that companies should consider the compatibility of the hometowns of CEOs and commissioners and their socio-economic conditions to increase the effectiveness of CSR.Novelty - This study is novel in its understanding of the interaction between social connections and socio-economic context in shaping CSR.
Can Investors Detect Real Earnings Management during COVID-19? Fernando Timotius; Astrid Rudyanto
International Journal of Asian Business and Management Vol. 3 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i4.10664

Abstract

The objective of this study is to examine if investors are able to identify real earnings management during the COVID-19 crisis by assessing the impact of real earnings management on the firm value. This analysis uses 2020–2022 data from Indonesia Stock Exchange (BEI)-listed manufacturing companies. This study used purposive sampling to collect data from 153 companies, yielding 459 observations that met the criteria. Using multiple linear regression, this study finds that investors are able to identify real earnings management within the COVID-19 pandemic. Nevertheless, empirical evidence demonstrates that profitability exerts a detrimental impact on firm value. This study is among the initial investigations examining the impact of real earnings management on the firm value during the COVID-19 crisis
CEO POVERTY EXPERIENCE AND CORPORATE SOCIAL RESPONSIBILITY: ANALYSIS IN COVID-19 PERIOD FOR ENVIRONMENTALLY SENSITIVE INDUSTRIES Rahayuningsih, Deasy Ariyanti; Rudyanto, Astrid; Sintya, Sherina
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.13949

Abstract

The Indonesian government pursues sustainable development goals with CSR from organizations. Sustainable development goals begin with ending global poverty. As Indonesia still suffers from poverty (especially during COVID 19), it is imperative to analyze the effect of CEO poverty experience on CSR in COVID 19 period. 207 Indonesia Stock Exchange-listed environmentally sensitive enterprises from 2020-2022 were sampled for this report. This analysis demonstrates that CEO poverty has negative effect on CSR using Driscoll-kraay standard errors. The difference between this finding and previous research (which is done in China) is in the moral of poor people. While China’s poor people has positive perspective of poverty, Indonesia holds the opposite view. The implication of this study is government need to fix the moral of Indonesian people, especially the poor ones.
Pelatihan Penyegaran Prinsip Akuntansi untuk Akuntan di PT Anugrah Argon Medica dengan Model GOAD Astrid Rudyanto; Suryanto; Kartina Natalilova; Widyawati Lekok; Apit Susanti; Yohanes
Altifani Journal: International Journal of Community Engagement Vol. 5 No. 1 (2024): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v5i1.339

Abstract

This community service program aims to offer a fundamental accounting refresher to accountants at a prominent distribution company in Indonesia (PT Anugrah Argon Medica) with GOAD model. This practice aims to reinforce their comprehensive understanding of journal logic and its influence on financial accounts and their interpretation. Every accountant must possess a comprehensive understanding of fundamental accounting principles to accurately prepare journals and comprehend the effect of each journal entry on the components of the financial statements, especially in distribution companies. This community service initiative is aimed at all accounting personnel in PT Anugrah Argon Medica. This community service project occurred over seven days, specifically from August 15 to August 28, 2024, at the company's headquarters. Community service activities commenced with an introduction to normal balances, the creation of general journals, the adjustment of journals, and the preparation of financial statements. Quantitative and qualitative test results indicated an enhancement in employees' fundamental accounting skills following the training session.
ARUTMIN’S CSR FOOTPRINT IN THE SDGS: PROMOTING INCLUSIVE HEALTH IN THE KINTAP MINING AREA Hadrianti H. D. Lasari; Astrid Rudyanto; Desi Adhariani; Abdillah Ahsan; Deasy Ariyanti Rahayuningsih
Jurnal Sinergitas PKM & CSR Vol. 10 No. 1 (2025): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jspc.v10i1.10479

Abstract

Responsibility (CSR) initiatives, such as maternal and child health check-ups, elderly health services, youth education, and HIV/AIDS awareness campaigns. These community service activities aim to improve public health quality in the mining area through participatory and collaborative approaches. The implementation process begins with assessing community needs through interviews and Focus Group Discussions (FGDs) involving community leaders, religious figures, and local stakeholders. The results indicate improved access to basic health services, positive changes in healthy living behaviors, and strengthened relationships between the company and the local community. This program contributes to achieving the Sustainable Development Goals (SDGs), particularly SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), and SDG 17 (Partnerships for the Goals). The community service initiative serves as a model for locally based and sustainable health interventions.
OWNERSHIP STRUCTURE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIA JUSTIN GEMA PRASETIO; ASTRID RUDYANTO
Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.663

Abstract

The objective of this research is to find empirical evidence about the effect of ownership structure on corporate social responsibility disclosure. This research uses non-financial companies that consistently listed in Indonesia Stock Exchange from the year 2013 to 2017. Samples are obtained using purposive sampling method, in which 62 companies listed meet the sampling criteria; resulting 310 data available are taken as sample. Multiple linear regression and hypothesis test are used as data analysis method of this research. This research result shows that managerial ownership positively affects corporate social responsibility disclosure, while other ownerships (foreign ownership, institutional ownership and government ownership) have no effect on corporate social responsibility disclosure. The result indicates that reducing agency problem with increased managerial ownership is effective on increasing corporate social responsibility disclosure in Indonesia.
Co-Authors AAN MARLINAH Aan Marlinah Abdillah Ahsan ALEXANDER, NICO Alzura, Mishel Vierman Anggraeni, Fanny Apit Susanti Ariesta Tika Kinanti Pangestu Sulistyo Putri ARWINA KARMUDIANDRI Beny Beny Briliana, Vita CINDY NATASHYA Deasy Ariyanti Rahayuningsih DEASY ARIYANTI RAHAYUNINGSIH Debora Debora Setopo Desi Adhariani Edgina, Mendy Fanny Anggreani6 Fernando Timotius FIRNANTI, FRISKA Fung Jin Tjhai Givira, Shania Gulo, Yupiter Hadrianti H. D. Lasari Haryo Suparmun Hasanah, Haryanti Ian Nurpatria Suryawan Ian Nurpatria Suryawan INDRIYANTI, IRMA SATYA IRWANTO HANDOJO Jenny Vivianti Julisar JUSTIN GEMA PRASETIO Kartina Natalilova Kwikamto, Arya Lasar, Hilary Flora Agustina T. Nada Yolanda NICKEN DESTRIANA Novia Wijaya PRASASTYO, KLEMENS WEDANAJI Priscilia, Vina Putri, Ade Hanifa Rahayuningsih, Deasy Ariyanti Regi Muzio Ponziani Sandra Dwina Wulandary Sepvianti, Meta Setia Tjahyanti Silvy Christina Sintya, Sherina Sugiarto Prajitno SUPRIATNA, DICKY Surjadi, Julisar Suryanto Sutrisno, Paulina WIDAYATI, NURTI Widyawati Lekok Yohanes