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All Journal Journal of Economic, Bussines and Accounting (COSTING) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Abdi Psikonomi Proceeding ISETH (International Summit on Science, Technology, and Humanity) Soedirman Accounting, Auditing and Public Sector Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Pusparini, Nandya Octanti
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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A Cross Country Analysis of Financial Conditions and Earnings Management Firdaus Kurniawan; Nandya Octanti Pusparini; Hilma Tsani Amanati; Albertus Henri Listianto Nugroho
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.256

Abstract

This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports the relationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.
Optimizing Taman Pustaka 'Aisyiyah Dzakiya through Storytelling Training for 'Aisyiyah Bustanul Athfal Kindergarten Teachers in Minggir Hilma Tsani Amanati; Nandya Octanti Pusparini; Bella Ananda Chairunnisa; Fajar Kholillulloh; Santi Putriani
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2024): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v7i1.4435

Abstract

Taman Pustaka 'Aisyiyah Dzakiya is a reading park under the auspices of the Pimpinan Cabang 'Aisyiyah Minggir Cultural Institute which is located in the Al-Umar Parakan Wetan Sendangsari Minggir Mosque complex, Sleman Yogyakarta. Taman Pustaka 'Aisyiyah Dzakiya was founded in 2019 after receiving the first grant from the National Library of Indonesia. The main problems faced include that Taman Pustaka 'Aisyiyah Dzakiya has not upgraded its reading books or other supporting facilities, so its resources are still limited. The management carried out by volunteers is considered less than optimal, because there is no strong motivation from the management to maximize the value of this reading park. To be able to overcome this problem, the service team tried to provide a solution by creating a program whose aim was to increase the value of the Taman Pustaka 'Aisyiyah Dzakiya using a learning method approach through stories. So, the activity that will be carried out is storytelling training for kindergarten and PAUD teachers in Kapanewon Minggir. Apart from that, another activity that the proposing team offers as a solution to improve the functionality of Taman Pustaka 'Aisyiyah Dzakiya is improving the physical facilities of the library, namely by repairing damaged cupboards and increasing the collection of reading books in the library. Methods for implementing activities include preparation and coordination, repair and upgrading of facilities, implementation of storytelling training, and evaluation and monitoring.
KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNMENT (ESG) DAN COST OF DEBT: APAKAH KARAKTERISTIK DEWAN KOMISARIS MEMILIKI PERAN? Pusparini, Nandya Octanti; Amanati, Hilma Tsani
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10828

Abstract

This study aims to obtain evidence of the influence of ESG performance on the cost of debt and the role of the independent committee in this relationship. The sample used consists of non-financial companies listed on the Indonesia Stock Exchange from 2011 to 2019. The final sample comprises 205 company-year observations. Data were processed using the Generalized Least Squares (GLS) method through STATA 16.0 software. The results of this study indicate that higher ESG performance leads to lower cost of debt. This suggests that creditors view ESG performance as an important practice to be implemented in a company. The study also documents findings that the independent committee does not play a moderating role in the relationship between ESG performance and the cost of debt.
ENTERPRISE RESOURCE PLANNING SYSTEM, UNRAVELING THE EVOLUTION AND TRANSFORMATIVE IMPACT ON PT. XYZ Fajar Kholillulloh; Hilma Tsani Amanati; Nandya Octanti Pusparini; Bella Ananda Chairunnisa
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12775

Abstract

In an era of rapid technological growth, data and information have become vital for businesses. To effectively manage large volumes of data and integrate information across various departments, an Enterprise Resource Planning (ERP) system is essential. However, the implementation of ERP poses challenges as it requires careful consideration of economic, technical, and technological factors. This research seeks to analyze the effects of ERP implementation on the financial performance of companies, specifically focusing on PT. XYZ, a medical equipment distributor in Indonesia. A qualitative descriptive methodology is utilized to explore how ERP supports data management and handles increases in transaction volume. Implementations of ERP systems, such as Odoo, offer significant advantages, including the capability to generate real-time financial reports and track cash flow in line with the company's logistics activities. Nevertheless, the ERP implementation process demands considerable time and effort from management to ensure accurate and consistent data entry.
The Influence of Environmental Performance, Risk Minimization, Firm Size, Public Share Ownership, and Audit Committee on Corporate Social Responsibility (CSR) Disclosure Maharani, Risda Lalita; Trisnawati, Rina; Pusparini, Nandya Octanti
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5399

Abstract

Purpose: This study aims to examine the influence of environmental performance, risk minimization, firm size, public share ownership, and audit committee on Corporate Social Responsibility (CSR) disclosure. The measurement of Corporate Social Responsibility is felt in the global reporting initiatives (GRI)-G4 index which is seen from the company's annual report. Methodology: This research adopts a quantitative approach. The population of the study consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sampling technique used is purposive sampling and got 13 companies, with 4 years observation. So the total sample studied is 52 data. Data analysis was performed using SPSS. The data have been collected analyzed by using the classical assumption test and then tested the hypothesis by multiple linear regression methods with the F test, coefficient of determination, and t-test. Results: This study reveals that firm size and audit committee variables have a significant effect on CSR disclosure. Meanwhile, environmental performance, risk minimization, and public share ownership variables do not have a significant effect on CSR disclosure. Applications/Originality/Value: Corporate Social Responsibility (CSR) is a form of environmental and social responsibility performed by the company to their stakeholders due to the impact of operating activities. CSR information disclosed in the annual report is still not specific because the social responsibility disclosure policy in Indonesia is still voluntary, so in the practice there is still a lot of variability in the breadth of items disclosed and issues arise due to companies that are not taking CSR activities seriously. Therefore, this research is expected to be a guide for policy makers in making regulations and companies as actors of CSR activities to pay more attention to the social and environmental impacts of business activities and disclose them transparently.
THE ROLE OF COMPANY BUSINESS STRATEGY ON SUSTAINABILITY PERFORMANCE. Amanati, Hilma Tsani; Pusparini, Nandya Octanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.267

Abstract

This research investigates the influence of business strategy as a fundamental aspect of the company on the company's involvement in non-financial performance. In general, research wants to know the role of business strategy on a company's sustainability performance. Researchers conducted separate tests on environmental, social and governance performance as aspects that build sustainability performance. The analysis was conducted on non-financial companies in the ASEAN region in 2015-2019. Research data was obtained from the Thomson Reuters Refinitiv Eikon database, and data analysis was carried out using STATA software. The test results show that business strategy has a significant positive relationship with environmental performance and social performance but has no effect on governance performance and sustainability performance.
Strengthening Islamic Financial Literacy and Fintech Investment for Diaspora in Turkey Praswati, Aflit Nuryulia; Rahmatdi; Nandya Octanti Pusparini; Nurul Latifatul Inayati; Arief Dwi Saputra,; Syaban Al Musyaffa Ibnu Ahmad
Abdi Psikonomi Vol 6, No 2 (2025): Oktober 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i2.12742

Abstract

The Indonesian diaspora in Turkey, particularly students and migrant workers, continues to face challenges in Islamic financial literacy as well as limited access to information on investment opportunities in Indonesia through financial technology (fintech). Such conditions may hinder optimal financial management. To address these issues, this community engagement program was designed to equip the diaspora with an understanding of Islamic financial principles and provide education on investment opportunities through fintech platforms, both sharia-based and conventional. The activities were conducted through interactive seminars, discussions, and mentoring sessions delivered in both online and offline formats, in collaboration with PCIM Turkey, the PPI Turkey community, and Gelin as strategic partners. The program adopted a multidisciplinary approach by involving lecturers from the Faculty of Islamic Studies to deliver counseling on sharia aspects of investment. The implementation stages included program planning, partner coordination, site surveys, seminars, and evaluation through pre-tests and post-tests. The evaluation results demonstrated an increase in participants’ understanding of Islamic financial literacy and fintech utilization. Program documentation was disseminated through social media, the UMS news portal, and the Muhammadiyah news portal, while a social media group was established as a sustainable channel for communication and follow-up mentoring.
A Cross Country Analysis of Financial Conditions and Earnings Management: Evidence from Asia Continent Kurniawan, Firdaus; Pusparini, Nandya Octanti; Amanati, Hilma Tsani; Nugroho, Albertus Henri Listianto
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.256

Abstract

This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports therelationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.
Sinergi Edukasi Literasi Keuangan Digital dan Peningkatan Fasilitas Masjid dalam Melindungi Jamaah dari Penipuan Online Fajar Kholillulloh; Nandya Octanti Pusparini; Bella Ananda Chairunnisa; Lego Waspodo; Dona Primasari; Trian Gigih Kuncoro
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5399

Abstract

Perkembangan teknologi digital telah meningkatkan kemudahan transaksi keuangan masyarakat, namun di sisi lain juga memunculkan berbagai risiko kejahatan digital, khususnya penipuan online yang banyak menyasar kelompok lanjut usia dengan tingkat literasi digital yang masih rendah. Masjid sebagai pusat aktivitas keagamaan dan sosial memiliki potensi strategis untuk menjadi media edukasi berbasis komunitas dalam meningkatkan literasi keuangan digital masyarakat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan digital jamaah Masjid Baitul Muslim di Dusun Timbang, Desa Kebanggan, Kabupaten Banyumas, sekaligus meningkatkan kenyamanan beribadah melalui perbaikan fasilitas masjid. Metode pengabdian yang digunakan adalah pendekatan partisipatif dan edukatif melalui tahapan identifikasi masalah, perencanaan, pelaksanaan, serta monitoring dan evaluasi. Kegiatan dilaksanakan dalam bentuk edukasi dan penyuluhan literasi keuangan digital yang dilengkapi dengan simulasi pengenalan modus penipuan online, serta pengadaan dan pemasangan karpet masjid. Hasil kegiatan menunjukkan adanya peningkatan pemahaman jamaah terhadap ciri-ciri penipuan digital, di mana sebagian besar jamaah mampu mengenali dan menyebutkan karakteristik utama modus penipuan online setelah kegiatan edukasi. Selain itu, peremajaan fasilitas masjid memberikan dampak positif terhadap kenyamanan jamaah dalam beribadah dan mendukung keberlangsungan kegiatan sosial keagamaan. Kegiatan pengabdian ini berkontribusi dalam memperkuat peran masjid sebagai pusat pembinaan umat yang adaptif terhadap tantangan era digital serta meningkatkan perlindungan masyarakat dari risiko penipuan online.
Co-Authors Aflit Nuryulia Praswati Arief Dwi Saputra, Bella Ananda Chairunnisa Dona Primasari Fajar Kholillulloh Firdaus Kurniawan Firdaus Kurniawan Hilma Tsani Amanati Kurniawan, Firdaus Lego Waspodo Maharani, Risda Lalita Meliani Mukti Nugroho, Albertus Henri Listianto Nurul Latifatul Inayati Rahmatdi Rahmatdi Rina Trisnawati Santi Putriani Syaban Al Musyaffa Ibnu Ahmad Trian Gigih Kuncoro