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All Journal E-Jurnal Manajemen Universitas Udayana SAR (Soedirman Accounting Review): Journal of Accounting and Business NUSANTARA: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI DAN BISNIS Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Darma Sabha Cendekia Jurnal Akuntansi dan Governance Andalas Joong-Ki
Poppy Dian Indira Kusuma
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, LEVERAGE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT Rifda Nadifah; Poppy Dian Indira Kusuma; Triani Arofah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1151.911 KB) | DOI: 10.20884/1.sar.2020.5.1.3028

Abstract

This study aims to determine the effect of CSR Disclosure, Leverage, and Free Cash Flow on profit management. The population in this study was manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. Sampling was carried out using a purposive sampling method, and the number of samples used in the study was 26 data of food companies and drinks. Based on the results of research and data analysis using SPSS shows that: (1) CSR disclosure does not affect earnings management, (2) Leverage does not affect earnings management, and (3) Free cash flow does not affect earnings management. The results of this study imply that CSR disclosure is not the only indicator that is considered by investors. Investors may pay more attention to the company's prospects in the future along with the performance of the company. It is expected that companies can pay more attention to social responsibility as an effort to establish policies in promoting a balance between company profits and the benefits of society as a whole. Besides, in conditions where leverage and free cash flow are high, managers do not always think to undertake earning management to overcome the problems. Managers may consider the reversal impact after the earning management which may give a more negative impact on the company.
Pendampingan UKM Kerajinan Kreatif Berbahan Dasar Kulit Poppy Dian Indira Kusuma; Daryono Daryono
Darma Sabha Cendekia Vol 1 No 1 (2019)
Publisher : Pasca Sarjana | Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.166 KB) | DOI: 10.20884/1.dsc.2019.1.1.2181

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengatasi beberapa permasalahan yang dihadapi oleh mitra. Mitra pengabdian masyarakat ini terdiri dari dua usaha kecil yang bergerak di bidang kerajinan berbahan dasar kulit. Beberapa permasalahan yang berhasil diidentifikasi oleh tim pengabdian bersama mitra meliputi: terbatasnya akses mitra terhadap pasar dan akses mitra terhadap perbankan. Beberapa kegiatan yang dilaksanakan dalam program pengabdian kepada masyarakat ini ditujukan untuk mengatasi permasalahan-permasalahan tersebut. Sebagian besar kegiatan yang telah direncanakan telah selesai dilaksanakan dan hanya sebagian kecil saja yang belum terlaksana. Pelaksanaan pengabdian masyarakat ini tidak menemui kendala yang berarti, kegiatan-kegiatan berjalan dengan lancar
Integrasi Pelaporan Keuangan sebagai implementasi Good Governance pada Baitul Mal Masjid Baitul Arqam Sumampir Uswatun Hasanah; Hijroh Rokhayati; Poppy Dian Indira Kusuma
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9192

Abstract

The weakness of the information system at the Baitul Maal Masjid Baitul Arqam (BM-MBA) is an obstacle in reporting activities and financial reporting that is transparent and accountable. Knowledge of good financial governance in accordance with the principles of good governance has not been owned by the BM-MBA manager. It takes the active role of academics to increase the knowledge of BM-MBA managers. The Community Service Program (PkM) aims to build synergy between the servants (UNSOED lecturers) and MBA takmir to improve BM-MBA services in the digital economy era. The target audience for this PkM program are BM-MBA managers and MBA congregations as recipients of BM-MBA services. The stages in the implementation of the PkM program began with pre-survey activities, formulating methods for solving partner problems, counseling and mentoring, finally evaluation.
Pengaruh Faktor-Faktor Individual dan Institusional Terhadap Kepatuhan Wajib Pajak Restoran Annisa Rahma Mahmuda; Rasyid Mei Mustofa; Poppy Dian Indira Kusuma
Jurnal Akuntansi dan Governance Andalas Vol 2 No 1 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.14

Abstract

This study aims at providing explanation of how tax audit, cash availability, perceived benefit, trust in government, and moral responsibility affects tax compliance. Those factors are predicted to direct tax compliance behavior. A survey involving 73 restaurant owners was conducted to gather data. Using multiple regression analysis, the results show that tax audit, perceived benefit, trust in government, and moral responsibility positively affect tax compliance. Meanwhile, cash availability has no effect on tax compliance. These results imply that to have tax payers’ compliance, several actions should be undertaken by government. Among those actions are improving tax audit and tax payers’ trust. In addition, government also has to improve tax fund allocation to bring better benefits to tax payers. Socialitation is also significant to improve tax payers’ moral responsibility and motivation to comply.
ANALISIS REAKSI PASAR MODAL ATAS PENGUMUMAN KEMENANGAN PEMILIHAN PRESIDEN TAHUN 2024 Novika Dimyati; Poppy Dian Indira Kusuma
E-Jurnal Manajemen Vol 13 No 10 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2024.v13.i10.p05

Abstract

Penelitian ini memiliki tujuan untuk mengkaji perubahan dalam sentimen investor berdasarkan data perdagangan, volume transaksi, dan pergerakan harga saham. Menilai volatiltas pasar modal sebelum dan sesudah pengumuman pemilihan presiden di Tahun 2024. Artikel penelitian ini merupakan penelitian yang mendeskripsikan reaksi pasar saham atas adanya sebuah kejadian atau peristiwa di pasar saham Indonesia terhadap pengumuman calon presiden dan wakil presiden terpilih. Populasi dalam penelitian menggunakan perusahaan yang berupa bank yang terdaftar di indeks Infobank15 di Tahun 2024. Keseluruhan data yang akan diolah kami rekam dengan menggunakan teknik dokumentasi. Periode penelitian ini menggunakan periode peristiwa selama sebelas hari (5 hari sebelum dan 5 hari setelah pengumuman calon presiden dan wakil presiden, yaitu 13-27 Maret 2024). Pengujian ini menggunakan teknik periode peristiwa dan analisis untuk menguji signifikansi rata-rata jumlah aktifitas dan return tidak normal yaitu uji-t sampel berpasangan. Adapun hasil uji statistik menunjukkan bahwa abnormal return terjadi selama 11 hari periode kejadian ke-3 dan ke-4 pada periode kejadian, dan tidak terjadi abnormal return pada hari lainnya. Terdapat perbedaan rata-rata pengembalian abnormal selama periode peristiwa usai pemaparan hasil calon presiden dan wakil presiden terpilih. This study aims to assess changes in investor sentiment based on trading data, transaction volume, and stock price movements. Assess capital market volatility before and after the announcement of the presidential election in 2024. This research article is a study that describes the stock market reaction to an event or event in the Indonesian stock market to the announcement of the elected presidential and vice presidential candidates. The population in the study uses companies in the form of banks listed in the Infobank15 index in 2024. We recorded all the data to be processed using documentation techniques. This research period uses an event period of eleven days (5 days before and 5 days after the announcement of the presidential and vice presidential candidates, namely 13-27 March 2024). This test uses the event period technique and analysis to test the significance of the average amount of activity and abnormal returns, namely the paired sample t-test. The statistical test results show that abnormal returns occur during the 11 days of the 3rd and 4th event periods in the event period, and no abnormal returns occur on other days. There is a difference in the average abnormal returns during the event period after the presentation of the results of the elected presidential and vice presidential candidates.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Regita Wanda Puspita; Poppy Dian Indira Kusuma
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1042

Abstract

This research investigates the influence of governance structures specifically board composition, audit committee presence, and the ratio of independent commissioners on the likelihood of financial distress within Indonesia's agribusiness sector, incorporating profitability as a moderating factor. The central concern of this study is the persistent threat of financial instability that may culminate in bankruptcy, thus underlining the necessity for robust organizational oversight. A quantitative method was applied, utilizing secondary data sourced from financial reports of agribusiness firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Analytical techniques employed include multiple linear regression and moderated regression analysis (MRA) to evaluate the interaction between profitability and governance elements. The findings reveal that both board size and audit committee activity exhibit a significant inverse relationship with financial distress, whereas independent commissioner representation lacks statistical impact. Moreover, profitability enhances the mitigating role of governance mechanisms against financial vulnerability. These insights affirm the relevance of strengthening internal governance and financial health as preventive measures against financial crises in the agribusiness industry
Business Branding dan Pemasaran Digital Untuk Pangsa Pasar Produk Lokal Yang Lebih Luas Poppy Dian Indira Kusuma; Mugiadi, Ridwan Putra; Vita Nurhayati; Santika Catur Yuliana; Elis Herlinawati; Achmad Ulin Nuha
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v5i1.11478

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan ketrampilan para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Karangbanjar, Kecamatan Bojongsari, Kabupaten Purbalingga, yang dikenal sebagai sentra produksi rengginang dan kue satu (kue koya), dalam merancang strategi branding dan memanfaatkan pemasaran digital. Kegiatan ini diikuti oleh 20 orang pelaku UMKM produsen rengginang dan kue satu (kue koya) di Desa Karangbanjar. Permasalahan yang dihadapi UMKM di Desa Karangbanjar adalah terbatasnya pangsa pasar rengginang dan kue satu (kue koya) sehingga memunculkan inisiatif tentang pentingnya penguatan brand identity dan pemanfaatan media digital untuk memasarkan produk lokal agar mampu bersaing di pasar yang lebih luas. Metode pemecahan masalah yang digunakan untuk menyelesaikan permasalahan UMKM ini meliputi: (1) sosialisasi tentang strategi branding dan pemasaran digital, dan (2) pelatihan serta pendampingan terkait dengan pemanfaatan platform digital, media sosial, dan pembuatan konten promosi yang kreatif. Untuk mengukur efektivitas pelaksanaan kegiatan pengabdian kepada masyarakat, dilakukan tes awal (pre-test) dan tes akhir (post-test) kepada peserta pengabdian kepada masyarakat. Hasil pre- dan post-test dibandingkan untuk menilai efektivitas pelaksanaan kegiatan. Hasil analisis atas skor pre- dan post-test dari semua peserta menunjukkan adanya peningkatan skor yang signifikan. Hasil ini mengindikasikan bahwa kegiatan pengabdian kepada masyarakat berjalan efektif dan memberikan dampak positif pada peningkatan kapasitas peserta dalam memahami konsep branding dan pemasaran digital.
Peningkatan Literasi Keuangan dan Akses Permodalan Para Perempuan Pelaku Usaha Desa Klinting Kabupaten Banyumas Poppy Dian Indira Kusuma; Dian Karunia Shalihah; Novi Tri Setyaningrum; Namira Putri Miranti; Nasilem Pangestika; Haryo Wahyu Hatmoko; Agus Khairudin Ahmadi
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): Mei: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i2.4745

Abstract

The community service program (PKM) carried out for women entrepreneurs in Klinting Village, Somagede District, Banyumas Regency. The program mainly aims to improve community understanding of business financial management and increase access to capital in formal financial institutions. The objectives of the PKM are achieved through socialization on business financial management and strategies for obtaining efficient capital in formal financial institutions as well as simple bookkeeping training. Through these PKM activities, the awareness of women entrepreneurs in Klinting Village about the importance of effective business financial management and financial records is expectedly increased. Women entrepreneurs were given insight into external capital sources from formal institutions, namely banks, and were introduced to effective strategies for obtaining capital from banks. In addition, entrepreneurs in Klinting Village also gain insight into the risks of informal and illegal loans, as well as how to utilize financial technology, such as digital wallets, to support their business operations. This program is expected to be able to reduce the dependence of women entrepreneurs on informal loans, encourage business sustainability, and build economic independence for the Klinting Village community. In the long term, this program has the potential to strengthen family economic stability while creating inclusive and sustainable business growth
Co-Authors Achmad Ulin Nuha Agus Khairudin Ahmadi Annisa Rahma Mahmuda Daryono Daryono Dian Karunia Shalihah Elis Herlinawati Haryo Wahyu Hatmoko Hijroh Rokhayati Mugiadi, Ridwan Putra Namira Putri Miranti Nasilem Pangestika Novi Tri Setyaningrum Novika Dimyati Rasyid Mei Mustofa Regita Wanda Puspita Rifda Nadifah Santika Catur Yuliana Triani Arofah USWATUN HASANAH Vita Nurhayati