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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Journal of Economics, Business, & Accountancy Ventura Jurnal Pendidikan dan Pemberdayaan Masyarakat MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Journal of Business and Behavioural Entrepreneurship Jurnal Pengabdian Pada Masyarakat Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies MANAJEMEN Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Indonesian Journal of Multidisciplinary Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Social Science Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
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Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey Rini Oktavia; Unggul Purwohedi; I Gusti Ketut Agung Ulupui
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.822

Abstract

This study aims to know more readiness of a USAID grant recipient institution, or we can call as a grantee. To attest that NUPAS (Non-US organization pre-award survey) model approach can improve the financial and management capability of the grantee. Furthermore, to provide input to the grantee in improving its financial and management capability. In a case study at a USAID grant recipient institution, that is ‘Alpha’ study center in Salatiga, the researcher found it experiences difficulty in identifying financial and management capability, which impacts the un-complied financial report with the grantor requirement that effecting the grant disbursement which automatically will be impacting the outcome of the project. This research is generally expected as the reference for all grantees in Indonesia who want to apply to the grantor to know their readiness to be a grant recipient and for X study center in particular. Public interest statement Grants are the largest source of income for non-profit organizations. It must be in the public interest but inreality there is frequently misuse of grant funds. The researchers try to investigate how grantee can impove its Financial and Management Capability. By using the NUPAS model, a guideline from donor agency to measure it, the findings shows the institutions where doing the case study can identify deficiencies to improve Financial and Management Capabilities. In the end, appropriate recommendations have been forwarded in this paper. Article History Received 08 Jan 2023 | Revised 18 Jan 2023 | Accepted 23 Jan 2023 | Online First 03 Feb 2023
Analisis Penerapan Transparansi Dan Akuntabilitas Dalam Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 Pada Desa X Kabupaten Bogor Nurmalasari; Ulupui, I Gusti Ketut Agung; Michael Musyaffi, Ayatulloh
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.02

Abstract

This study aims to analyze the implementation of transparency and accountability in village financial management based on the Minister of Home Affairs Regulation No. 20/2018 in Village X, Bogor Regency. This research uses a type of qualitative research with a field case study approach that uses primary data sources obtained from interviews with village officials and villagers, as well as secondary data obtained by collecting documentation and documents in X Village. The results of this study conclude that transparency and accountability in Village X are largely in accordance with the indicators of the Minister of Home Affairs Regulation Number 20 of 2018, but there are still some that are not in accordance with indicators such as accountability indicators in the planning stage and implementation stage. As well as on the transparency indicator, namely Village X does not yet have a website or good information media to convey information disclosure in village financial management
Pengaruh Kecukupan Modal, Likuiditas, dan Dewan Komisaris Independen Terhadap Profitabilitas Perbankan Syariah di Indonesia Annisa Putri, Nadia; Zulaihati, Sri; Ketut Agung Ulupui, I Gusti
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1273

Abstract

The Sharia Economic and Financial Sector has a positive projection of increasing economic growth in Indonesia, namely being able to contribute as much as 13.82% yoy, starting from the Islamic banking sector. This is evidenced by the data from the Financial Services Authority (OJK), which grew from sharia banking to Rp. 680.09 trillion in 2022. However, in the midst of rapid growth, in fact, sharia banking is experiencing instability, fluctuating profitability is the main problem. This study aims to determine the effect of capital adequacy, liquidity, and independent board of commissioners on the profitability of Islamic banking in Indonesia. The research method used is a quantitative method with secondary data obtained from financial reports. Reports on financial ratios and reports on governance of Islamic banking registered with the Financial Services Authority (OJK) with a total sample of 12 Islamic commercial banks in a 5-year study period. The data analysis used was the requirements analysis test, the classical assumption test, the multiple regression equation test, and the hypothesis test. The results of the research partially show that capital adequacy has a significant negative effect, liquidity has a significant positive effect, and an independent board of commissioners has no effect on the profitability of Islamic banking. The independent variable used in this study explains its effect on the profitability of Islamic banking by the remaining 69,3% being influenced by other factors.
Pengaruh ESG, Financial Distress, dan Kepemilikan Manajerial terhadap Manajemen Laba Yuniawati, Anisa; Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad
JSMA Vol 17 No 1 (2025): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v17i1.233

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ESG, Financial Distress, dan kepemilikan manajerial terhadap manajemen laba pada perusahaan sektor non-financial yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2023 dan tercantum pada Katadata ESG Index tahun 2024. Studi ini menggunakan pendekatan kuantitatif dengan jumlah populasi sebanyak 268 perusahaan. Pemilihan sampel dilakukan melakui meode purposive sampling, sehingga diperoleh 180 perusahaan sebagai sampel. Data dalam digunakan merupakan data sekunder. Perhitungan manajemen laba pada penelitian ini menggunakan modified jones model yang diolah pada Stata untuk mendapatkan residual yang menggambarkan manajemen laba pada masing masing perusahaan. Temuan pada kajian ini mengindikasikan bahwa ESG memiliki pengaruh negatif terhadap manajemen laba. Financial Distress menunjukkan pengaruh positif terhadap manajemen laba dan Kepemilikan Manajerial tidak berpengaruh terhadap manajemen laba.
Pengaruh Green Accounting, Corporate Social Responsibility Disclosure, Dan Profitabilitas Terhadap Nilai Perusahaan Makikama, Rahayu Linsi Sarah; Erika Takidah; I Gusti Ketut Agung Ulupui
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/kx52bb02

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh green accounting, corporate social responsibility (CSR) disclosure, dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda pada SPSS, dan teknik purposive sampling terhadap perusahaan pertambangan yang terdaftar di BEI tahun 2023. Green accounting diukur melalui peringkat PROPER, CSR disclosure menggunakan indeks GRI 2021, profitabilitas menggunakan ROE, sedangkan nilai perusahaan diukur dengan rasio Tobin’s Q. Hasil penelitian menunjukkan bahwa green accounting dan CSR disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa investor di sektor pertambangan cenderung lebih memprioritaskan kinerja keuangan perusahaan, sedangkan informasi non-finansial terkait keberlanjutan belum sepenuhnya dianggcap sebagai faktor pendorong nilai perusahaan. Implikasi penelitian ini menegaskan pentingnya profitabilitas sebagai sinyal utama bagi investor dan perlunya meningkatkan kualitas pengungkapan dan edukasi pasar terkait isu-isu keberlanjutan.
TINJAUAN SISTEMATIS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN BERHUTANG Nisa, Khairun; Hamidah, Hamidah; Ketut Agung Ulupui, I Gusti
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 8 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i8.3246

Abstract

This study systematically reviews behavioral factors contributing to indebtedness, analyzing 60 articles from Scopus, Science Direct, Google Scholar, and Web of Science databases using the PRISMA framework. Key findings identify low financial literacy, materialism, negative emotions, risk perception, consumer behavior, and behavioral biases (such as overconfidence) as key drivers. Demographic and socioeconomic factors act as moderators, and over-indebtedness is negatively associated with health and well-being. It concludes that indebtedness is a complex interaction of cognitive, affective, and dispositional dimensions, and effective interventions must be multifaceted, encompassing education and mitigation of maladaptive behaviors for sustainable financial well-being.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Saputra, Aditya; Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Tujuan penelitian ini adalah menguji dan menganalisis serta mengetahui pengaruh pengungkapan corporate social responsibility, ukuran perusahaan, dan dewan komisaris terhadap kinerja keuangan dan peran kepemilikan institusional sebagai variabel moderasi. Teknik pengambilan sampel dalam penelitian ini menggunakan non-probability sampling melalui purposive sampling. Penelitian ini menggunakan data sekunder berupa laporan keuangan BUMN yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Teknik analisis yang digunakan dalam penelitian ini adalah regresi lienar berganda dengan data panel dan Moderated Regression Analysis (MRA) dengan menggunakan alat bantu program Eviews13. Penelitian ini memperoleh hasil sebagai berikut: (a) pengungkapan corporate social responsibility berpengaruh positif terhadap kinerja keuangan; (b) ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan; (c) dewan komisaris tidak berpengaruh terhadap kinerja keuangan; (d) kepemilikan institusional tidak dapat memoderasi pengaruh pengungkapan corporate social responsibility kinerja keuangan; (e) kepemilikan institusional tidak dapat memoderasi pengaruh ukuran perusahaan terhadap kinerja keuangan; (f) kepemilikan institusional mampu memoderasi pengaruh dewan komisaris terhadap kinerja keuangan
PENGARUH FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Julianty, Indira; Agung Ulupui, I Gusti Ketut; Nasution, Hafifah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17171

Abstract

The decline in tax performance during the Covid-19 pandemic is the reason for conducting this study, namely to find out whether tax avoidance activities are increasingly being carried out, especially in the consumer non-cyclicals and consumer cyclicals sectors during the 2020-2022 period. This study is also intended to confirm the inconsistency in the relationship between financial distress and capital intensity on tax avoidance by presenting moderating variables in the form of firm size as a novelty from previous research. Using the absolute difference value test, this study shows that financial distress has a negative effect on tax avoidance, while capital intensity and firm size do not affect tax avoidance. In addition, the effect of financial distress and capital intensity on tax avoidance cannot be moderated by firm size. The implications of this study indicate the need for increased supervision from the government and shareholders on management to avoid tax avoidance, especially in companies that are financially healthy.
Analysis of firm size, leverage, corporate governance on earnings management practices (Indonesian evidence) Prasavita Amertha, Indra Satya; Agung Ulupui, I Gusti Ketut; Made Asri Dwija Putri, I Gusti Ayu
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.308

Abstract

The inconsistency of the results in previous studies related to the  relationship of firm size and leverage on earnings management practices is still interesting. In contrast to  the previous studies, this study is not merely to determine the effect of firm size, leverage,and corporate governance on earnings management practices partially but also to include the variable corporate governance (CG) is also thought to be able to moderatethe effect of firm size and leverage variables on earnings management practices.Discretionary accruals as proxy for earnings management and are also measured using Performance-Matched Discretionary Accruals Model. Using Moderated Regression Analysis (MRA) and Residual Test, the result shows that firm size and corporate governance have a significant effect on earnings management, whereas the leverage was not found to have a significant effect. In addition, the results of this study indicate that corporate governance is able to moderate the relationship firm size and leverage on earnings management practices.
Empowering the Student through Social Media and Financial Management Plan Templates for Universities in Southeast Asia Febrilia, Ika; Ratna Anggraini; Shandy Aditya; Tuty Sariwulan; Agung Wahyu Handaru; I Gusti Ketut Agung Ulupui; Puji Wahono; Ati Sumiati; Rida Prihatni; Suherdi; Indra Pahala; Destria Kurnianti
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2024): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v9i1.13909

Abstract

Planning from various aspects is crucial in running a business. Planning is done so that an entrepreneur can achieve optimal results and profit. One type of planning that can be utilized in line with the increasingly widespread development of digital marketing is from the side of Social Media and the Financial Management Plan. But unfortunately, not many entrepreneurs, either those who are just starting a business or are currently running a business, apply this type of planning. In fact, by using good planning, an entrepreneur can maximize brand promotion and financial management that they manage. The community service team provides templates and training on the utilization/use of the Social Media Plan and Financial Management Plan Templates to students interested in entrepreneurship (studentpreneurs). The training was conducted through Zoom Meetings at three universities in Southeast Asia (Universitas Negeri Jakarta – Indonesia, Universiti Malaysia Sabah – Malaysia, and Valaya Alongkorn Rajabhat University – Thailand). As many as 85.7% of participants have never used a template similar to a Social Media Plan; 2) There are 77.1% of participants who have never used a template such as a Financial Management Plan; 3) 100% of participants felt that the two templates were handy, and they were interested in using the templates.
Co-Authors AAGP WIDANAPUTRA Achmad Fauzi ACHMAD FAUZI Ade Puspita, Reni Suwandi Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Annisa Putri, Nadia Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bassae, Ridho Rambu Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati El Badry, Aminatud Dawa'a Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadli Rahmansyah Faisal Labib Zulfiqar Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gentiga Muhammad Zairin Hamidah . Harya Kuncara Harya Kuncara Haryani, Putri Haryo Prakoso, Wisnu Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Indah Muliasari Indah Muliasari Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Julianty, Indira Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Machfud Ropi Cahyadi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Faturachman Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muhammad Zulfikar Muliasari, Indah Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nadira, Syifa Nadira Nasution, Hafifah Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Putu Desy Darmiari Novia Andhini Nuramalia Hasanah Nuramalia Hasanah Nurmalasari Oktariswan, Dony Padilah, Dela Nurul Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika Rasul, Dhea Kamila Ratna Anggraini Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridha, Nadya Salma Rifda Adila Rini Oktavia Rismawati Ruth Gabirella Apriliana Sasmi, Aji Ahmadi Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Utami, Karin Viulina, Audira Eri Wahono, Puji Wahyuningsih, Ika Tri Wei, Andrew Saw Tek Wibisono, Muhammad Satrio Widia Aryni Wihandoko, Imanuel Willy Cahya Sundara Wirawan, Vincent Wiyanti, Oktavia Ayu WP, Bima Fikri Anggareksa Yuniawati, Anisa Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf , Muhammad Zairin, Gentiga Muhammad Zakaria, Adam Zulfia Hanum Alfi Syahr