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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Keuangan dan Perbankan Jurnal ASET (Akuntansi Riset) KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Riset Akuntansi dan Keuangan Indonesia
Widagdo, Ari Kuncara
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Economics, Econometrics & Finance Education

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Politization of Local Government Budget Allocations in 2017 Election Widawati, Mega Wahyu; Widagdo, Ari Kuncara
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23723

Abstract

This paper discusses about the election of regional heads to the regional government budget allocation. This study discusses the regional budget in the period before local election and during the local election. Comparison is done by comparing the average expenditure comparison before and during the local election period by using paired sample t-test. The sample in this study in Indonesia carried out the post-conflict local election in 2017. The results of this study showed that basically before the post-conflict local election and at the post-conflict local election. There was a decrease in the allocation of grant spending during the post-conflict local election compared to the previous year. Besides that, there was no difference in the allocation of social assistance expenditure. This can improve the renewal and regulatory system in Indonesia, thus indicating that budget politicization is not proven.
DETERMINANTS OF INTENTION TO USE VILLAGE FUND INFORMATION SYSTEM Widagdo, Ari Kuncara; Setyorini, Eka
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study aims to examine factors that affect intention to use of village fund information system (SISKEUDES). Respondents in this research are village apparatus as operators of SISKEUDES. Data were collected using questionnaires. Sampling is conducted using the census sampling method, producing 212 respondents. This study uses the Structural Equation Model by using Partial Least Square (PLS) as a method of analysis. The result indicates that the quality of human resource and social factor influence the use of SISKEUDES. In addition, perceived system quality, perceived usefulness and perceived ease of use partially mediate the relationship between the quality of human resource and the intention to use SISKEUDES. In contrast, perceived information quality does not mediate the relationship between the quality of human resource and the intention to use of SISKEUDES.
Related Party Transactions, Family Ownership, and Earnings Management in Indonesia Subastian, Levina Ulfa; Widagdo, Ari Kuncara; Setiawan, Doddy
Jurnal Keuangan dan Perbankan Vol 25, No 3 (2021): Juli 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i3.5778

Abstract

The purpose of earnings management practice is to reach the profit goals the company wants to achieve. Therefore, this study aims to determine the relationship between related party transactions and earnings management in Indonesia by balanced panel data from consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The number of samples used in this study was 102 firm-year observations. The results showed that related party transactions positively and significantly improved corporate earnings management, with discretionary accrual as a proxy. The presence of family ownership strengthens the relationship between related party transactions and earnings management. Also, it shows that the control variable: public accountant from BIG4, company size, company losses, and ROA affect accrual earnings management. The leverage does not affect accrual earnings management. The study result indicates that family business ownership encourages an entrenchment effect that is detrimental to the company. It is carried out through related party transactions then manipulated by using accrual earnings management practices.DOI: 10.26905/jkdp.v25i3.5778
VALUE RELEVANCE OF CARBON EMISSION DISCLOSURE AND ENVIRONMENTAL PERFORMANCE FOR INVESTOR: EVIDENCE FROM MINING INDUSTRY IN INDONESIA Kurniawan, Rasyid Ridha; Widagdo, Ari Kuncara; Aryani, Y. Anni; Setiawan, Doddy; Ika, Siti Rochmah
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 13, No 2 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v13i2.80360

Abstract

This study analyses the effect of carbon emission reporting and environmental performance on mining companies"™ market value which is listed on the IDX (Indonesian Stock Market). Based on sample criteria, 47 company samples were selected for 5 years (2018 "“ 2022), resulting in 235 data samples. This study employs the panel data regression method which is processed using Eviews software. Before data analysis, a model selection test was carried out, and the fixed effect model was chosen as the best fit. The data model"™s feasibility was then tested using classical assumption tests. This investigation reveals a negative correlation between environmental performance and firm value, indicating that environmental performance does not enhance company value. However, voluntary carbon emissions report a positive influence on firm valuation. This research contributes to the literature on corporate environmental responsibilities and their impact on various stakeholders.JEL: G30, G32.
Perplexity in Accounting Conservatism: a Critical Review Fatchan, Fuad Hudaya; Widagdo, Ari Kuncara
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13824

Abstract

This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at the company level and the country level. This study shows that the debate about accounting conservatism is largely driven by confusion about the definition and interpretation of conservatism. It is important for researchers to distinguish between the two types of conservatism and to adopt appropriate measures and theories in future research.
Pengelolaan sampah organik dengan biopori dan pelatihan pembuatan kompos untuk mendukung pengurangan sampah di Kelurahan Giwangan Kota Yogyakarta Sumbodo, Bernadus Tresno; Ika, Siti Rochmah; Sardi, Sardi; Kamboja, Yasman; Hasanah, Mei Dina Iswatun; Sudrajat, Ignatius Suprih; Suranta, Sri; Murni, Sri; Widagdo, Ari Kuncara
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 3 (2024): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i3.2235

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk mengurangi volume sampah di Kelurahan Giwangan dalam rangka mendukung program “Mbah Dirjo” yang diluncurkan oleh Pemerintah Kota Yogyakarta. “Mbah Dirjo” merupakan gerakan untuk mengurangi volume sampah organik di Kota Yogyakarta sebagai solusi alternatif atas ditutupnya Tempat Pembuangan Akhir Piyungan karena kelebihan kapasistas. “Mbah Dirjo” yang merupakan singkatan dari mengolah limbah dan sampah dengan biopori ala Jogja, mendorong Masyarakat kota untuk membuat biopori di Kawasan tempat tinggalnya. Kegiatan pengabdian ini dilakukan dengan memberikan pelatihan pembuatan biopori dan membuat kompos serta pembangunan biopori jumbo di 16 titik di 4 Rukun Warga (RW) di kawasan Kelurahan Giwangan, Yogyakarta. Hasil kegiatan pengabdian adalah tersedianya biopori sebagai tempat pembuangan sampah, terkuranginya volume sampah organik sampai 90%, 150 kilogram pupuk kompos dari biopori, dan peran aktif masyarakat untuk menjaga lingkungan. Kegiatan menggalakkan biopori ini dapat dijadikan percontohan kelurahan lain di kota Yogya agar permasalahan sampah Kota Yogyakarta dapat diatasi. 
Co-Authors Doddy Setiawan Fatchan, Fuad Hudaya Hasanah, Mei Dina Iswatun Ika, Siti Rochmah Kamboja, Yasman Kurniawan, Rasyid Ridha Mega Wahyu Widawati Sardi Sardi Setyorini, Eka Sri Murni Sri Suranta, Sri Subastian, Levina Ulfa Sudrajat, Ignatius Suprih Sumbodo, Bernadus Tresno Widodo, Nova Maulud Y. Anni Aryani