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All Journal 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
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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.
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