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All Journal ETIKONOMI Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Bisnis Jurnal Abdimas Madani dan Lestari (JAMALI) Diseminasi : Jurnal Pengabdian kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Journal Of Business, Finance, and Economics (JBFE) Proceeding National Conference Business, Management, and Accounting (NCBMA)
Taufiq Arifin
Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Diversifikasi Produk Batik Ecoprint pada Masyarakat Desa Pokak Kabupaten Klaten Y Anni Aryani; Isna Putri Rahmawati; An Nurrahmawati; Payamta Payamta; Taufiq Arifin
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 04, Issue 01, Maret 2022
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol4.iss1.art2

Abstract

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk memberikal nilai tambah produk ecoprint yang diproduksi oleh KSM di Desa Pokak, Kecamatan Ceper, Kabupaten Klaten, Provinsi Jawa Tengah. Masalah utama yang ada adalah pada kelompok swadaya masyarakat yang sudah diinisiasi pendiriannya pada tahun lalu sudah memiliki keahlian untuk membuat batik ecoprint pada media kain dan media sarung bantal. Maraknya penggunaan Teknik ecoprint yang ada saat ini membuat KSM harus melakukan inovasi diversifikasi produk agar dapat bersaing dengan produk ecoprint yang ada di pasaran. Oleh karena itu, pelaksanaan kegiatan ini adalah dengan pendampingan pembuatan macam-macam produk dengan teknik ecoprint. Kegiatan pengabdian ini akan dilaksanakan dengan menggunakan beberapa pendekatan, antara lain melakukan kegiatan pelatihan diversifikasi produk, pengadaan peralatan, aspek pemasaran, dan aspek administrasi keuangan. Kegiatan pengabdian ini menambah peralatan seperti mesin jahit, kompor, kain serta bahan lainnya. Selain itu juga terdapat pendampingan pencatatan serta pemasaran.
COW COMPLETE FEED: PROGRAM SWASEMBADA PAKAN TERNAK RUMINANSIA KELOMPOK PETERNAK SAPI DESA PANDEYAN KABUPATEN KARANGANYAR An Nurrahmawati; Taufiq Arifin; Dian Perwitasari; Anni Aryani; Payamta Payamta; Evi Gantyowati; Isna Putri Rahmawati
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3338

Abstract

Cows are livestock that breeders widely choose because of the various possible benefits. One breeder group that also maximizes this benefit is the “SUBUR LESTARI” Cattle Breeders Group, located in Pandeyan Village, Tasikmadu District, Karanganyar Regency, Central Java. This Cattle Breeding Group comprises 35 people with a total of 97 cows. This group of cattle breeders experienced several problems because the majority of the member had their main livelihood as farmers. Hence, they lack knowledge regarding the fulfillment of livestock nutrition. Cattle nutrition has been fulfilled independently from agricultural waste belonging to group members, such as peanut leaves, corn straw, and rice straw. Independence in meeting food needs becomes urgent in the non- harvest period with 97 cows whose nutritional levels must be maintained. The solution we propose is to synergize science-based food technology with local resources. Innovation Complete feed is an engineered ruminant food that relies on silage from agricultural waste feed ingredients and a mixture of agribusiness waste to create nutrient- rich animal feed. Complete feed is an innovation in order to fulfill the nutrition of cows and, at the same time, increase the mass of cows. The approach to carry out this service activity includes identifying local resources and suppliers for ingredients for making complete foods, training in complete food production management, and procurement of equipment. The service activity has been done on Friday, 15 April 2022. The expected output from these service activities is the creation of self-sufficiency in providing cattle food without depending on the season.   Sapi merupakan hewan ternak yang banyak dipilih oleh peternak karena berbagai manfaat yang dapat diperoleh. Salah satu kelompok peternak yang juga memaksimalisasi ternak sapi adalah Kelompok Peternak Sapi “SUBUR LESTARI” yang terletak di Desa Pandeyan Kecamatan Tasikmadu Kabupaten Karanganyar, Jawa Tengah. Kelompok Peternak Sapi ini beranggotakan 35 orang dengan total sapi yang dimiliki 97 ekor sapi. Kelompok peternak sapi ini mengalami beberapa masalah karena mayoritas peternak memiliki mata pencaharian utama sebagai petani sehingga pengetahuan terkait pemenuhan gizi ternak belum maksimal. Pemenuhan gizi sapi selama ini dipenuhi secara swadaya dari limbah hasil pertanian milik anggota kelompok, seperti daun kacang tanah, jerami jagung dan jerami padi. Kemandirian dalam pemenuhan kebutuhan pangan menjadi mendesak di masa non panen dengan 97 sapi yang harus tetap dijaga kadar gizinya. Solusi yang kami ajukan adalah dengan menyinergikan teknologi pangan berbasis ilmu pengetahuan dengan sumber daya lokal. Inovasi Complete feed atau pakan lengkap merupakan rekayasa pangan ternak ruminansia yang mengandalkan silase bahan pakan hasil limbah pertanian dan campuran limbah agrobisnis untuk menciptakan pakan ternak kaya gizi. Pakan lengkap merupakan inovasi yang dapat digunakan dalam rangka memenuhi gizi sapi dan sekaligus dapat menambah massa sapi. Pendekatan yang dilakukan untuk melaksanakan kegiatan pengabdian ini diantaranya identifikasi sumber daya lokal dan supplier untuk bahan pembuatan pangan komplit, pelatihan manajemen produksi pangan komplit dan pengadaan peralatan. Pengabdian tersebut telah terlaksana pada Hari Jumat, 15 April 2022. Luaran yang akan dihasilkan dalam kegiatan pengabdian adalah terciptanya kemandirian penyediaan pangan sapi tanpa tergantung musim.
HUMAN INTELLECTUAL CAPITAL, AGE OF DIRECTORS, AND FINANCIAL DISTRESS OF SERVICE COMPANIES Y Anni Aryani; Larasati Septendita; Taufiq Arifin
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i2.10693

Abstract

ABSTRACTThis study investigates the influence of human intellectual capital and the age of directors on financial distress in service companies listed in the Indonesia Stock Exchange (IDX) year 2014-2021. We employ purposive sampling method to select the sample used in this study. Furthermore, we used a logistic regression model with STATA to test the hypotesis. We provide evidence that human intelectual capital negatively impact financial distress. On the other hand, the age of directors positively influence financial distress. In addition, the control variable net profit margin negatively influences financial distress, while other control variables proved to be no influence on financial distress.ABSTRAKRiset ini bertujuan untuk menguji efek modal intelektual dan usia direksi terhadap financial distress perusahaan jasa yang terdaftar di Bursa Efek Indonesia tahun 2014-2021. Kami menggunakan metode purposive sampling untuk menentukan sample yang digunakan dalam riset ini. Lebih lanjut, kami menggunakan model regresi logistik untuk menguji hipotesa dalam riset ini. Dengan bantuan software STATA, kami menemukan bahwa modal intelektual berpengaruh negatif terhadap financial distress perusahaan. Sebaliknya, usia direksi berpengaruh positif terhadap financial distress. Kami juga menemukan bahwa diantara variabel kontrol yang digunakan dalam riset ini, hanya net profit margin mempengaruhi financial distress dengan arah negatif.
PEMBERDAYAAN MASYARAKAT DESA POKAK KABUPATEN KLATEN DENGAN BATIK ECOPRINT Y. Anni Aryani; Isna Putri Rahmawati; Evi Gantyowati; Doddy Setiawan; Taufiq Arifin
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.4611

Abstract

This activity was conducted in Pokak Village, Ceper District, Klaten Regency, Central Java. In this area, there are many leaves from trees, and it is a potential to develop for the empowerment of the Pokak village community. The people of the Pokak village can get additional income from the eco print batik industry, which can apply to fabric, leather, paper, and ceramic media. Ecoprint is a technique of giving a pattern to the media using natural materials. The results can be used as raw materials for clothing or other craft items such as umbrellas, fans, book covers, etc. The main problems are society does not have sufficient skills to manage leaves or tree waste (straw, onion peel, etc.), there are no tools used to support production, and human resources to be involved in empowerment activities. Service activities are carried out with training in making eco print batik on cloth media, both for pillowcases and batik cloth. In addition, this service activity provides equipment and supplies to support community empowerment in making eco print batik. Then, the service team also accompanied the recording of assets in the KSM. Keywords: eco print, batik, pokak
Trust and Risk: Evidence from Rural Banks in Emerging Market Irwan Trinugroho; Aldy Fariz Achsanta; Taufiq Arifin; Nugroho Saputro
ETIKONOMI Vol 23, No 2 (2024)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v23i2.35775

Abstract

Research Originality: This research is the first to discuss how rural bank risk-taking behaviour is affected by trust in particular when the poverty rate is high.Research Objectives: This research aims to investigate how risk in rural banks is shaped by the two dimensions of trust by taking into account different poverty levels across the regionResearch Methods: To thoroughly conduct our research, we use quarterly dataset of rural banks obtained from Otoritas Jasa Keuangan (OJK) for the period of 2010Q2 to 2016Q3 when the bail-out regime was still in effect. We employ a random effect model to account for individual heterogeneity.Empirical Result: Our evidence suggests that in-group trust is detrimental to rural banks’ risk. Conversely, out-group trust positively affects rural banks’ stability only if the region has a lower poverty level.Implications: To reduce risk, the rural bank has to use social capital and penetrate informally to the market where in-group trust is high to be able to compete with informal lending and to contribute better to society.JEL Classification: G21, G28, G32How to Cite:Trinugroho, I., Achsanta, A. F., Arifin, T., & Saputro, N. (2024). Trust and Risk Evidence from Rural Banks in Emerging Markets. Etikonomi, 23(2), 287 – 298. https://doi.org/10.15408/etk.v23i2.35775
Female at The Top Tier and Discretionary Accruals; Does Life Cycle Matter? Fahrani, Meita; Arifin, Taufiq
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1421

Abstract

This study seeks to furnish empirical evidence that the inclusion of females on the board of commissioners and directors affects discretionary accrual, and that the firm's life cycle moderates this influence. The sample technique employs purposive sampling. The sample comprised all non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2021, resulting in a total of 2,694 observations. The analytical approach employs panel data regression analysis. The research findings demonstrate that female representation on the board of directors positively and significantly impacts discretionary accrual; conversely, female presence on the board of commissioners negatively affects discretionary accrual, while the firm life cycle moderating variable independently influences discretionary accrual. The firm's life cycle can influence the impact of female representation on the board of commissioners and the board of directors on accruals.Keywords: discretionary accruals, female, boards of commissioners, directors, firm life cycle.
Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

Abstract

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.    
EXPLORING FIRM VALUE IN SUSTAINABILITY ERA : FINANCE, GOVERNANCE, AND ESG Himmatul Ulya Dynopha; Taufiq Arifin
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

In the sustainability era, firm value is increasingly shaped not only by financial performance but also by governance practices and Environmental, Social, and Governance (ESG) disclosure. Although extensive research has examined the ESG and firm value relationship, most studies rely on empirical firm-level analyses without systematically synthesizing the intellectual structure and thematic evolution of the field. Addressing this gap, this study conducts a comprehensive bibliometric analysis of 775 global publications from 2015 to 2024 using VOSviewer to map research trends, collaboration networks, and thematic clusters. The findings reveal that sustainability has become a central pillar in value creation, with ESG disclosure and governance mechanisms functioning as key determinants and moderating dimensions. The novelty of this research lies in its integrative perspective, which unifies financial, governance, and sustainability dimensions within a single analytical framework, offering deeper insights into the multidimensional drivers of firm value. These results contribute to theory development and provide practical guidance for long term strategic decision making
Liquidity Management, Corporate Investment, and Presidential Election Arifin, Taufiq; Payamta, Payamta; Nor, Normaziah Mohd
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.354 KB) | DOI: 10.20961/jab.v20i2.609

Abstract

This study analyzes whether election as a political event affect the liquidity management and investment decisions of Indonesian listed firms. Using presidential election as an uncertainty shock over 2010-2016 time period, we find that firms are more likely to increase their liquid assets and delay investment one year prior the election year. The precautional measure of holding more cash is that firms allocate more cash prior the election year to maintain financial flexibility because rising funds rendered transaction costs. However, we further find that firms reduce their liquidity and increase their investment during the election year. These results suggest that elections create political uncertainty and induce higher risk of extraction. Since cash, as well as other liquid assets, are the easiest resource to be grabbed by the politicians, firms have more incentives to hold less cash and therefore structure their liquid assets into hard assets to prevent such a risk.Penelitian ini bertujuan untuk menganalisis pemilihan presiden sebagai salah satu event politik yang akan mempengaruhi manajemen likuiditas dan keputusan investasi perusahaan publik di Indonesia. Dengan menggunakan event pemilihan presiden sebagai uncertainty shock dengan periode sampel 2010-2016, kita menemukan bahwa perusahaan akan cenderung meningkatkan likuiditasnya dan menunda keputusan investasi setahun sebelum pemilihan presiden. Keputusan meningkatkan kas ini adalah bentuk strategi perusahaan untuk menjaga likuiditasnya dikarenakan adanya ketidakpastian di masa yang akan datang terkait dengan hasil dari pemilihan presiden. External financing di masa ketidakpastian akan menimbulkan kos transaksi yang lebih tinggi. Tetapi, bukti selanjutnya menunjukkan bahwa perusahaan akan mengurangi likuiditasnya dan meningkatkan investasi di tahun pemilihan presiden. Bukti empiris ini menunjukkan bahwa pemilihan presiden akan meningkatkan risiko political extraction. Dikarenakan kas, dan juga aset likuid lainnya, adalah bentuk sumberdaya yang mudah untuk dimanfaatkan oleh politisi, perusahaan akan memiliki motif yang lebih kuat untuk mengurangi aset likuidnya dan menggunakannya untuk investasi di aset fisik untuk menghindari risiko political extraction.    
Co-Authors Aldy Fariz Achsanta An Nurrahmawati An Nurrahmawati Anni Aryani Dian Perwitasari Dian Perwitasari Doddy Setiawan Doddy Setiawan Evi Gantyowati Evi Gantyowati Evi Gantyowati Fahrani, Meita Himmatul Ulya Dynopha Irwan Trinugroho, Irwan Larasati Septendita Nor, Normaziah Mohd Nugroho Saputro Nurrahmawati Payamta, Payamta Rahmawati, Isna Putri Sutaryo Sutaryo Y Anni Aryani Y Anni Aryani Y. Anni Aryani