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All Journal Jurnal Akuntansi Multiparadigma Jurnal Equity 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) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi E-Amal: Jurnal Pengabdian Kepada Masyarakat Equity
Rudyanto, Astrid
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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IS MANDATORY SUSTAINABILITY REPORT STILL BENEFICIAL? Rudyanto, Astrid
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable in­vestment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by con­ducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 and Q2 journals from 2008-2018. Before answering the issuers' doubts, this study explains the reasons why issuers make voluntary sustainability reports and the benefits derived from voluntary sustainability reports. After that, based on previous research, this study explains whether the benefits obtained from voluntary sustainability reports can still be obtained in mandatory sustainability reports. This study found that sus­tainability reports were made because of the desire to benefit from these reports initiated by company leaders coupled with institutional pressure. The benefits of voluntary sustainability reports are the positive perception of shareholders and increased concern for the company's sustainability. Mandatory sustainability reports can still provide some (though not all) of the same benefits as voluntary sustainability reports. In addition, the sustainability report must be able to cover the weaknesses of the voluntary sustainability report with the condi­tion that there is strict legal coercion, strict supervision, and the addition of an obligation to audit sustainability information which is strengthened by market demands to make a sus­tainability report. Therefore, the Indonesian government must pay attention to these condi­tions for this regulation to be implemented properly.
Pemahaman Modul dan Implementasi Transaksi Akuntansi Pada Software PT. Hashmicro Solusi Indonesia Wulandary, Sandra Dwina; Karmudiandri, Arwina; Marlinah, Aan; Rudyanto, Astrid
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 2 No. 1 (2023): 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.v2i1.1872

Abstract

The internship process at PT Hashmicro Solusi Indonesia which is carried out through MBKM activities can create flexible learning in higher education. Internship program activities can also build an innovative learning culture and provide the knowledge and skills needed by students in facing the competitive world of work in accordance with the times, technological advances, and societal dynamics. The internship program activities carried out at PT Hashmicro Solusi Indonesia's Accounting Specialist division are focused on carrying out activities to understand Hashmicro's ERP modules related to accounting and financial reports, handling client issues, conducting meetings with clients related to discussing issues, analyzing the implementation of transactions related to accounting on Hashmicro ERP Software, making work reports in PDF document form on accounting transaction work practices, and presenting work results to mentors on accounting transaction work practices. Internship program activities produce several things such as knowledge, attitudes, general skills, and special skills. Knowledge of software such as functions, usability, and how to operate menus and submenus. Attitudes acquired regarding how to serve and deal with clients properly and correctly. General skills in terms of being able to work with teams, being able to think critically, and solving problems quickly and precisely. As well as special skills obtained such as being able to understand client accounting transactions and provide the desired output from the client from the Hashmicro ERP software.
Identifikasi Risiko dan Pemecahan Masalah Bagian Finance di PT Erajaya Givira, Shania; Rudyanto, Astrid
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 1 (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.v3i1.2545

Abstract

PT Erajaya Swasembada Tbk., known as Erajaya, is a leading company in Indonesia in the field of distribution and retail of electronics, lifestyle, health, and food products. The community service program conducted by STIE Trisakti aimed to improve the accuracy of the company's financial data, which faced issues of inaccuracy. Through the methods of risk analysis, fishbone diagram, SMART, and PDCA, STIE Trisakti successfully identified the root causes and proposed relevant solutions. The conducted socialization and training activities effectively reduced data input errors and enhanced the quality of PT Erajaya Swasembada Tbk.'s financial reports, thus highlighting the importance of risk management and continuous improvement in maintaining the reliability of the company's financial data.
MENINGKATKAN SKILL LEAD AND INFLUENCE TO GREATNESS DI ERA PERUBAHAN KONSUMEN Briliana, Vita; Prasastyo, Klemens Wedanaji; Suryawan, Ian Nurpatria; Gulo, Yupiter; Rudyanto, Astrid; Ponziani, Regi Muzio; Tjahyanti, Setia; Indriyanti, Irma Satya
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3336

Abstract

Memimpin melalui pengaruh yang besar. Menjadi seorang pemimpin, Leader harus memiliki kemampuan untuk membangun hubungan yang kuat yang didasarkan pada kepercayaan (trust) dan rasa hormat (respect), serta untuk menyampaikan ide-ide inovatif kepada tim dengan kemampuan ini. Seorang pemimpin yang efektif tidak hanya memberi perintah dengan mudah. Seorang Leader harus selalu kreatif, responsif, dan berpikir terbuka. Tujuan lain dari kegiatan ini adalah untuk mendorong kerjasama dan kemitraan antara pimpinan Hotel Anara dan Trisakti School of Management, sehingga dosen dapat mengembangkan kompetensi sosial. Kesimpulan peran kegiatan pengabdian masyarakat sebagai wadah realisasi para dosen agar berbagi pengetahuan dengan masyarakat, dengan fokus pada peran leadership dalam berkomunikasi dengan timnya serta merespon perubahan teknologi, terutama bagi peserta dari Hotel Anara, Tangerang
Struktur Kepemilikan Dan Faktor – Faktor Yang Mempengaruhi Manajemen Laba Riil Sepvianti, Meta; Rudyanto, Astrid
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
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/mb.v16i2.2651

Abstract

This study aims to provide empirical evidence that ownership structure consisting of managerial ownership and institutional ownership, along with several other factors has an influence towards real earnings management. This research uses data obtained from manufacturing companies that has consistently been listed in Indonesia Stock Exchange for the 2019-2021 period. This study used multiple regression and was processed using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that the factors that influence real earnings management are audit quality, firm age, and profitability. Meanwhile, ownership structure (managerial ownership and institutional ownership), firm size, and leverage do not influence the company's decision to carry out real earnings management.
Good Corporate Governance and Financial Condition on Firm Value During the Covid-19 Era Priscilia, Vina; Rudyanto, Astrid
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.908

Abstract

The purpose of this research is to get empirical evidence regarding the influence of board of commissioner, board of director, institutional ownership, profitability, tax planning, company size, and capital structure on firm value. The population in this research is consumer cyclical and consumer non-cyclical companies listed in the Indonesia Stock Exchange (IDX) during the years 2020-2022. This research used multiple linear regressions. The result of this research shows that board of director and company size, have a positive influence on firm value. Meanwhile, profitability has a negative influence on firm value. But board of commissioner, institutional ownership, tax planning, and capital structure have no influence on firm value. Based on the results of one research, profitability that investor tends not to believe in companies that have profit during covid-19 because they think that the companies make earnings management to make their company sustain during covid-19 era. Then the companies are advised to be more careful and careful in determining all decisions, include financial condition.
VISI, MISI ORGANISASI, MANAJEMEN PENGETAHUAN DAN INOVASI PADA ANARA HOTEL BANDARA SOEKARNO HATTA DI TANGERANG PRASASTYO, KLEMENS WEDANAJI; SURYAWAN, IAN NURPATRIA; RUDYANTO, ASTRID
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 5 No. 2 (2024): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v5i2.14457

Abstract

Vision and mission are important for organizations in determining the goals of the organization, because vision is an important element in the organization because it is part of strategic planning. Innovation is a view that assumes that organizations use ideas and external and internal paths, by having good knowledge, they can make good innovations. The training conducted at the Anara Airport Hotel Bandara Soekarno Hatta uses a case study approach on how to create a good vision and mission. Evidently, by following the training provided by the instructors, the participants understand and comprehend how to create a good vision and mission and how to work in a compact team in order to create good synergy in order to achieve good organizational goals.
PROFITABILITY, HOMETOWN TIES, AND THEIR IMPACT ON CORPORATE SOCIAL RESPONSIBILITY Rudyanto, Astrid; Beny, Beny
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.33

Abstract

Abstrak – Profitabilitas, Ikatan Kampung Halaman, dan Dampaknya terhadap Tanggung Jawab Sosial PerusahaanTujuan Utama- Studi ini meneliti dampak ikatan kampung halaman terhadap tanggung jawab sosial perusahaan pada perusahaan yang untung dan rugi selama pandemi COVID-19.Metode - Studi ini menggunakan pendekatan regresi berganda efek tetap dengan menggunakan Driscoll–Kraay Standard Error. Sampel penelitian ini adalah 207 observasi dari industri yang sensitif terhadap lingkungan yang terdaftar di Bursa Efek Indonesia selama 2020-2022.Temuan Utama - Ikatan kampung halaman berdampak negatif pada tanggung jawab sosial perusahaan hanya pada perusahaan yang tidak menguntungkan. Dampak merugikan ini hanya terlihat ketika komisaris utama bersifat independen.Implikasi Teori dan Kebijakan – Regulator perlu menentukan peran dewan komisaris dependen dan independent dalam tanggung jawab sosial serta meningkatkan jumlah pelaporan wajib tanggung jawab sosial perusahaan agar tercipta kultur keberlanjutan.Kebaruan Penelitian - Penelitian ini menganalisis dampak ikatan kampung halaman terhadap perilaku tanggung jawab sosial perusahaan menggunakan teori agensi dan teori sumber daya dibandingkan penelitian terdahulu yang menggunakan teori jaringan sosial Abstract: Profitability, Hometown Ties, and Their Impact on Corporate Social ResponsibilityPrimary Purpose - This study examines the influence of hometown ties on corporate social responsibility for profitable and unprofitable enterprises during the COVID-19 pandemic.Method—This study employed fixed-effects multiple regression with the Driscoll–Kraay standard error. The sample includes 207 observations from environmentally sensitive Indonesian stock exchange industries from 2020 to 2022.Main Findings - Hometown ties negatively influence corporate social responsibility in unprofitable companies. The adverse effects only appear when the chief commissioner is independent.Theory and Practical Implications - Regulators must determine the role of dependent and independent commissioners in social responsibility and increase mandatory corporate social responsibility reporting to create a culture of sustainability.Novelty—This study analyzes the influence of hometown ties on corporate social responsibility behavior using agency theory and Slack resource theory, compared to previous research that uses social network theory.
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.
Co-Authors ALEXANDER, NICO Alzura, Mishel Vierman Anggraeni, Fanny Beny Beny Briliana, Vita Desi Adhariani FIRNANTI, FRISKA Givira, Shania Gulo, Yupiter Hasanah, Haryanti Ian Nurpatria Suryawan Ian Nurpatria Suryawan INDRIYANTI, IRMA SATYA KARMUDIANDRI, ARWINA Kwikamto, Arya Lasar, Hilary Flora Agustina T. MARLINAH, AAN PRASASTYO, KLEMENS WEDANAJI Priscilia, Vina Putri, Ade Hanifa Putri, Ariesta Tika Kinanti P.S. Rahayuningsih, Deasy Ariyanti Regi Muzio Ponziani Sepvianti, Meta Setia Tjahyanti Sintya, Sherina WIDAYATI, NURTI Wulandary, Sandra Dwina