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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation The International Journal of Accounting and Business Society Journal of Accounting and Investment Journal of Economic, Bussines and Accounting (COSTING) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara International Journal of Social Science and Business Buletin Ilmiah Nagari Membangun Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-Jurnal Akuntansi
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Does Income-Increasing Earnings Management Enhance Tax Aggressiveness? The Moderating Role of The Corporate Governance Mechanism Zalfaa', Vina; Roekhudin; Atmini, Sari
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.684

Abstract

Purpose — This study examines and analyzes the effect of income-increasing accrual and natural earnings management on tax aggressiveness with institutional ownership as a moderating variable. Design/methodology/approach — The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The research sample selection method used is the purposive sampling method. There are 84 observations (firm-year) for income-increasing accrual earnings management and 81 observations (firm-year) for income-increasing natural earnings management. Data analysis is conducted using Moderated Regression Analysis (MRA). Findings — As predicted, this study finds a positive effect of income-increasing accrual earnings management and a negative effect of income-increasing natural earnings management on tax aggressiveness. However, this study cannot prove that institutional ownership moderates the relationship between income-increasing accrual and income-increasing natural earnings management on tax aggressiveness. Practical implications — Our study can be used as evidence for the Directorate General of Taxes and the Financial Services Authority that implementing good corporate governance in companies may not necessarily reduce the practice of tax and financial reporting aggressiveness. This can be used as a reference for improving Indonesia's tax and accounting regulations and policies. Originality/value — This study presents income-increasing accrual and natural earnings management activities as well as corporate tax aggressiveness activities in manufacturing companies in Indonesia. Hopefully, this can be used as an evaluation to improve existing tax and accounting regulations and policies in Indonesia.
Dynamics Of Land Acquisition Policy Amidst Local Wisdom Case: Route Deviation Not in Accordance with Planning Kurniawati, Yeni Nurul; Roekhudin, Roekhudin; Atmini, Sari
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.51441

Abstract

Land acquisition for infrastructure development often faces complex dynamics, especially when there are changes in the route that are not in accordance with the initial planning. This study examines the route deviation policy in the Peterongan Irrigation Network project in Jombang Regency, which aims to avoid socio-cultural conflicts, especially related to the presence of ancestral graves. A qualitative approach with case study method was used through interviews, observations, and documentation. The research findings indicate that the route realignment carried out remains within the scope of the Location Determination Permit, resulting in land and budget efficiency. However, this change was not followed by complete administrative procedures, such as official map revision and public re-consultation, thereby raising issues of transparency and potential legal risks. Additionally, significant budget revision reflects challenges in public fund management. This study emphasizes the importance of implementing principles of transparency, public participation, and legal compliance in land acquisition so that infrastructure development runs effectively and fairly. Recommendations are provided to strengthen land acquisition governance that is responsive to local wisdom values and legally and financially accountable.
The Role of Industry Sensitivity in Moderating The Effect of Environmental, Social, and Governance (ESG) on Financial Distress Ahmad Luthfi; Sari Atmini
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p07

Abstract

This study aims to analyze and obtain empirical evidence on the effect of Environmental, Social, and Governance (ESG) on financial distress, and the role of industry sensitivity in strengthening the effect of ESG on financial distress. The research sample selected through purposive sampling consist of 108 Morningstar Sustainalytics rated companies listed on the Indonesia Stock Exchange in 2024. The results of the data analysis utilizing Moderated Regression Analysis (MRA) exhibit that ESG has a significant negative effect on financial distress, suggesting that the higher the ESG performance, the lower the risk of financial distress. However, contrary to the proposed hypothesis, industry sensitivity significantly weakens the negative effect of ESG on financial distress. Keywords: ESG; Financial Distress; Industry Sensitivity; Z-Score; ESG Rating.
EMPOWERING GLOBAL LEARNERS WITH AI: A CROSS-CULTURAL WORKSHOP ON ACADEMIC INTEGRITY AND INNOVATION Prihatiningtias, Yeney Widya; Atmini, Sari; Alam, Muhammad Dimar; Yuningsih, Yuni
Erudio Journal of Educational Innovation Vol 12, No 2 (2025): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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Abstract

This international community engagement activity aimed to enhance international students’ ability to apply Artificial Intelligence (AI) tools for academic purposes. The mini-workshop, titled “Practical Use of AI Tools for Academic Purposes,” was held at Curtin University on Friday, October 2, 2025. The first session, presented by Muhammad Dimar Alam, M.Acc. from Universitas Brawijaya (Indonesia), demonstrated the use of various AI tools such as ChatGPT, Grammarly, and Litmaps for literature review, academic writing, data analysis, and scholarly communication. The second session, led by Yuni Yuningsih, Ph.D. from Curtin University, focused on Ethical Considerations and Academic Integrity of Generative AI, emphasizing responsible and ethical use of AI in higher education. Participants consisted of Curtin University international students from diverse national and disciplinary backgrounds. The workshop fostered cross-cultural collaboration, critical reflection, and creative engagement with emerging AI technologies in academic research and writing.
Pendampingan Penyusunan Pedoman Penatausahaan Keuangan RS Universitas Brawijaya Untuk Tata Kelola Akuntabel dan Transparan Atmini, Sari; Prastiwi, Arum; Hanafia, Haffan; Musyahadah, Cheisa Wasila; Muharini, Naila Salsabilla
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

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Abstract

Rumah sakit pendidikan menghadapi tantangan tata kelola keuangan akibat kompleksitas fungsi ganda sebagai penyedia layanan kesehatan dan pendidikan. Rumah Sakit Universitas Brawijaya (RSUB) mengalami kendala operasional seperti keterlambatan administrasi dan pelaporan keuangan akibat ketergantungan pada SIMKEU (Sistem Keuangan) UB. Kegiatan pengabdian ini bertujuan untuk meningkatkan akuntabilitas dan transparansi keuangan RSUB melalui solusi implementasi sistem akuntansi berbasis cloud Accurate Online. Metode pelaksanaan menggunakan pendekatan partisipatif melalui Focus Group Discussion (FGD) yang diwujudkan dalam tiga fase sistematis: (1) analisis dan evaluasi awal, (2) pengembangan pedoman, serta (3) implementasi dan evaluasi. Hasil kegiatan membuktikan bahwa integrasi sistem digitalisasi keuangan tersebut berhasil menciptakan sistem keuangan yang lebih terstruktur, ditandai dengan peningkatan signifikan dalam transparansi, efisiensi proses pencatatan, dan akuntabilitas pelaporan yang selaras dengan prinsip Good Corporate Governance (GCG). Simpulan dari kegiatan ini adalah pendekatan hybrid yang menggabungkan aspek kebijakan dan teknologi tidak hanya mengatasi masalah administratif, tetapi juga membangun fondasi tata kelola keuangan rumah sakit pendidikan yang modern dan berkelanjutan. Nilai kebaruan terletak pada model pendampingan holistik yang dapat diadopsi oleh rumah sakit pendidikan sejenis.
PELATIHAN KEUANGAN DALAM RANGKA MENDETEKSI FINANCIAL DISTRESS MENGGUNAKAN METODE SERVICE LEARNING & COMMUNITY DEVELOPMENT PADA KOMUNITAS STARTUP DI MALANG RAYA Arum Prastiwi; Sari Atmini
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 1 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i1.749

Abstract

The rapid growth of startups in Indonesia, particularly in the Malang Raya, continues to be accompanied by a high rate of business failure, largely due to low financial management literacy. Limited knowledge in financial management remains a major contributing factor to bankruptcy. This activity aims to enhance the understanding and skills of startup actors in detecting financial distress through financial performance assessment within the startup community in Malang Raya. The methods employed in this activity are service learning and community development, implemented through training and mentoring in the form of workshops. The workshop covers topics such as Financial Accounting Standards (SAK), Micro, Small, and Medium Entities (EMKM), cash management, and bankruptcy detection techniques, alongside practical sessions on financial statement preparation. The results of the activity show a significant increase in participants' understanding of the importance of sound financial management and early detection of financial distress. Most participants expressed high satisfaction and a strong willingness to apply the knowledge gained to the management of their businesses. These outcomes demonstrate the effectiveness of the workshop approach in strengthening startups’ financial managerial capacity, reducing bankruptcy risks, and promoting business sustainability in the Malang Raya. In conclusion, the training successfully addresses the urgent need of startup communities to improve their financial competencies. It is recommended that similar activities be conducted regularly, foster networking among entrepreneurs, and incorporate innovative financial materials to build a resilient and sustainable startup ecosystem.
PENGARUH PRESTASI AKADEMIK DAN EFIKASI DIRI TERHADAP KESIAPAN KERJA MAHASISWA AKUNTANSI INDONESIA DENGAN DUKUNGAN SOSIAL SEBAGAI VARIABEL PEMODERASI Ramadhan, Mochammad Fauzan Yustinov; Atmini, Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): 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: 10.31539/5dew4580

Abstract

Kesiapan kerja merupakan faktor penting yang menentukan kemampuan lulusan perguruan tinggi dalam menghadapi tantangan dunia kerja modern yang kian kompetitif. Di Indonesia, terjadi ketimpangan antara kebutuhan industri terhadap tenaga akuntansi profesional dan jumlah lulusan yang siap kerja. Meskipun jumlah mahasiswa akuntansi terus melimpah setiap tahunnya, masih banyak lulusan yang belum memenuhi ekspektasi pasar kerja karena kurangnya kesiapan, baik secara kompetensi, maupun hal lainnya. Penelitian ini betujuan untuk menganalisis dan memperoleh bukti empiris pengaruh prestasi akademik dan efikasi diri terhadap kesiapan kerja mahasiswa akuntansi di Indonesia, serta menguji peran moderasi dukungan sosial. Pendekatan kuantitatif digunakan dalam penelitian ini dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui aplikasi SmartPLS 4.0. Data diperoleh dari 201 mahasiswa S1 akuntansi minimal semester 6 dari berbagai Perguruan Tinggi di Indonesia. Hasil penelitian menunjukkan bahwa prestasi akademik dan efikasi diri berpengaruh positif terhadap kesiapan kerja. Dukungan sosial memperkuat pengaruh efikasi diri, namun justru memperlemah pengaruh prestasi akademik. Temuan tersebut diperkuat oleh teori Hofstede, khususnya pada dimensi kolektivisme di mana hubungan sosial yang erat dapat mengurangi tekanan individu untuk berprestasi tinggi secara personal. Temuan ini menekankan pentingnya sinergi antara kemampuan personal dan dukungan sosial dalam mempersiapkan mahasiswa menghadapi dunia kerja.
The Effect Of Environmental Social Governance (Esg) Disclosure On Company Financial Performance With Company Size As A Moderating Variable Arfiyan, Islam Samodra; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.491

Abstract

This study aims to analyze and obtain empirical evidence on the impact of Environmental, Social, and Governance (ESG) disclosure on companies' financial performance, utilizing firm size as a moderating variable. The research population comprises companies from the infrastructure, energy, industrials, basic materials, and properties & real estate sectors listed on the Indonesia Stock Exchange during the 2018-2022 period, totaling 408 companies. This study employs simple linear regression and Moderating Regression Analysis methods. The findings indicate that ESG disclosure has a negative effect on companies' financial performance. The moderation results reveal that firm size attenuates the negative impact of ESG disclosure on financial performance. Further analysis uncovers that ESG disclosure has a significantly positive effect on companies' financial performance two periods after disclosure, despite firm size weakening the relationship between ESG disclosure and financial performance. The implications of this study demonstrate that increased ESG disclosure leads to higher costs incurred by the company, thereby reducing financial performance. In the long term, two periods following ESG disclosure, the company receives favorable evaluations from stakeholders and gains legitimacy from society, resulting in improved financial performance.
The Influence Of Environmental Performance And Corpo-rate Social Responsibility On The Financial Performance Afani, Amirah; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study is motivated by the growing importance of sustainability performance in business, especially in the mining sector, which poses significant environmental risks. The purpose of this research is to examine the effect of environmental performance and Corporate Social Responsibility (CSR) on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Environmental performance is measured using the PROPER rating issued by the Ministry of Environment and Forestry (KLHK), while CSR is measured by the number of items disclosed in accordance with the Global Reporting Initiative (GRI) 2021 guidelines. Financial performance is assessed using the Return on Assets (ROA) indicator. This study adopts a quantitative approach using multiple linear regression analysis, based on secondary data obtained from annual reports, sustainability reports, and PROPER documents. The results indicate that environmental performance positively affects financial performance, whereas CSR disclosure has no impact on it. These findings suggest that compliance with environmental standards can enhance a company’s financial outcomes, but CSR disclosure alone is insufficient to generate direct financial benefits. The study underscores the need for companies to strengthen the substance of their CSR initiatives and integrate environmental sustainability into long-term business strategies.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Afani, Amirah Ahmad Luthfi Almira, Aisyah Annisa, Rara Ardian syah Ardiansyah syah Arfiyan, Islam Samodra Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Baiq Vica Artamevia Bambang Subroto Christinawati Putri, Ferica Devy Pusposari Dharma, Ida Bagus Surya Elieva Septia Putri Erwin Saraswati Fadhilah, Muhammad Dzaki Farhanyudha, Giffari Muhammad Hanafia, Haffan Hanifa, Khoiro Uma Harina Paramastri Hisky Ryan Kawulur Intan Permatasari Komarudin Achmad Kurniawati, Yeni Nurul Mirna Amirya Muhammad Dahlan Muhammad Dimar Alam Muharini, Naila Salsabilla Mulyantoro, Cahyo Dwi Musyahadah, Cheisa Wasila Naufal Attallah Dirha Kirana Noval Adib Nurkholis Nurkholis Oksidea Riveta Pangestuti, Arum Rahmah Perwira, Richardo Jaya Putu Prima Wulandari Ramadhan, Mochammad Fauzan Yustinov Renanty, Treanetta Hening Roekhudin, Roekhudin Rusmala, Yanisa Intan Sari, Yetri Martika Sijabat, Putra Sutrisno Sutrisno Truly Wulandari Truly Wulandari Tuban Drijah Herawati Wibowo, Rina Wuryan Andayani Yahya Yeshua Ahmad Yeney Widya Prihatiningtias Yulia Monica Ristanti Yuningsih, Yuni Zahra, Elsa Putri Zaki Baridwan Zalfaa', Vina