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All Journal Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian UntukMu NegeRI EKSPANSI Martabe : Jurnal Pengabdian Kepada Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Aplikasi Akuntansi Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Pengabdian Masyarakat IPTEKS Reswara: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Program Pengabdian Masyarakat

Barbara Gunawan

Universitas Muhammadiyah Yogyakarta

Author-ID : 2397482

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Ownership Retention, Reputasi Auditor, Laba Perusahaan, dan Underpricing terhadap Nilai Perusahaan dengan Kepemilikan Manajerial dan Institusional Sebagai Variabel Pemoderasi Barbara Gunawan; Mazda Halim
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.263 KB)

This research aims to examine the effect of ownership retention (OR), auditor's reputation, company's profit and underpricing on the value of the firm after an initial public offering and the moderating effect of managerial ownership and institutional ownership variables on the relationship between the proportion of retained ownership with value of the firm after the initial public offering. The samples of this research were 60 companies that run IPO (Initial Public Offering) and are listed in Indonesia Stock Exchange (IDX) from 2008 to 2011. The research samples used purposive sampling method.The data used in this research are secondary data which consist of prospectus financial report, fact book, and other supporting references. The data analysis technique was classical assumption test: normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The hypothesis test used multiple regression analysis. The result of this research shows that: the proportion of shares ownership that is still owned by old owners and auditor's reputation has a positive effect to the company's value after an initial public offering. Managerial and institutional ownership do not moderate the relationship between the proportions of shares ownership which are still owned by old owners with the company's value after an initial public offering.

Metode Taguchi Sebagai Salah Satu Alternatif Pengendalian Biaya Mutu Barbara Gunawan
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.659 KB)

The requirement for the company to compete and exist in the global market is to produce quality products in accordance with established standards. If the product is not qualified to consumers it would appear that the claim is a sign of the emergence of quality cost. One of the current quality control methods used in the United States is the Taguchi method developed by Genichi Taguchi, which uses statistical methods ekuipment design to enhance product design. The strategy used is to create quality products and against disturbances by eliminating the impact caused by the interference and eliminate the causes of the disorder. Interference in question can be a bad product, the production is not perfect, and environmental factors. Taguchi method is intended to measure the impact of quality on the costs by centralizing production consists of three stages of system design, parameter design and tolerance design.

THE ROLE OF CORPORATE GOVERNANCE STRUCTURE IN COMPLIANCE LEVEL OF MANDATORY DISCLOSURE AFTER IFRS CONVERGENCE (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange) Barbara Gunawan; Eka Riana Hendrawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

This study aims to examine the level of mandatory disclosure compliance in the period after IFRS convergence in manufacturing companies listed on the Indonesia Stock Exchange. Researchers also examine the effect of corporate governance mechanisms on the level of compliance with mandatory disclosure. The corporate governance mechanism is measured by the number of members of the board of commissioners, managerial ownership, the proportion of independent commissioners, the background of the main commissioners, the proportion of female commissioners, and the number of audit committee members. Data collection using purposive sampling method on companies listed on the Indonesia Stock Exchange in 2012 and 2013. The sample used is 36 companies. The results show that the variables of corporate governance mechanism that affect the level of compliance with the convergence of IFRS mandatory disclosure are the number of independent commissioners and the number of members of the audit committee. The managerial ownership variables, the proportion of independent commissioners, the background of the commissioners, and the proportion of female commissioners have no effect on the level of compliance with mandatory disclosure in the period after IFRS convergence.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RISK MANAGEMENT DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Sulistyaningsih Sulistyaningsih; Barbara Gunawan
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1973

This study was to analyze the effect of management ownership, public ownership, commissioner size, auditor reputation, leverage and firm size to the risk management dislosure in the annual report. The population in this study is a manufacturing company that listed on indonesia stock exchange in 2012 to 2014. Sampling technique was done by purposive sampling. The number of manufacturing companies that used sampel of 34 companies for a total study sample was 102 annual report. The analytical method used was multiple regression analysis using SPSS 15.0The results of this study indicate that public ownership has significant effect positively and significant degree is 0,041. Commissioner size has significant effect positively and significant degree 0,001. While the management ownership, auditor reputation, leverage, and firm size didn’t have significant effect on risk management disclosure in the annual report..

Pendampingan Industri Rumahan Batik di Trimurti Srandakan Bantul Yogyakarta Barbara Gunawan
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 11, No 2 (2020): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v11i2.4236

Tujuan pengabdian ini adalah mengembangkan masyarakat yang mandiri secara ekonomi. Mitra usaha dalam program ini adalah usaha kecil pembuatan dan penjualan batik tulis dan batik cap. Permasalahan yang dihadapi oleh Mitra yaitu aspek produksi dan aspek manajemen pemasaran. Metode yang dipakai untuk menyelesaikan masalah adalah penyediaan alat produksi dan bahan baku berupa kain, malam, dan pewarna, pembuatan plang papan, foto produk untuk selanjutnya merancang dan membuat brosur, merancang dan membuat stiker merk serta merancang dan membuat kemasan plastik, box, dan tas kertas sehingga kemasan menjadi lebih menarik dan bernilai tambah.Hasil akhir dari program ini adalah bertambahnya alat produksi, terpasang plang papan nama, tersedia dan tersebar brosur, tersedia merk, tersedia kemasan box, dan tersedia tas kertas.

PENINGKATAN KUALITAS PAKAN FERMENTASI TERNAK SAPI DENGAN TEKNOLOGI MESIN PENCACAH RUMPUT Rinasa Agistya Anugrah; Putri Rachmawati; Barbara Gunawan
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2020: 1. Kebijakan Publik Pengembangan Usaha Mikro, Kecil dan Menengah dan Industri Kreatif
Publisher : Universitas Muhammadiyah Yogyakarta

Dusun Karangwuni memiliki kelompok ternak bernama Tunas Maju yang mempunyai lebih dari 20 ekor sapi di kandang terpusat. Para anggota masih menggunakan cara konvensional dalam pemberian pakan pada ternak sapi. Mereka merasa mudah mendapatkan rumput untuk pakan ternak karena terdapat banyak rumput yang hidup di sekitar kandang. Padahal sangat penting jika teknik fermentasi rumput pakan ternak ini dilakukan. Ternak sapi membutuhkan nutrisi yang lebih banyak dan baik dari pakan fermentasi agar lebih cepat pertumbuhannya. Selain itu pakan fermentasi ini juga akan lebih tahan lama dalam penyimpanan. Proses pembuatan pakan fermentasi lebih efisien dengan potongan atau serpihan kecil rumput yang telah dicacah. Penggunaan sabit manual membutuhkan waktu pencacahan yang lebih lama dan tenaga kerja yang lebih banyak, sedangkan penggunaan dengan mesin pencacah dapat mempersingkat proses pencacahan. Oleh karena itu dalam program pengabdian masyarakat skema KKN-PPM tahun 2020 ini dihibahkan alat teknologi tepat guna berupa mesin pencacah multifungsi kepada kelompok ternak. Metode dalam pembuatan pakan fermentasi ini disampaikan kepada anggota ternak melalui penyuluhan baik secara teori dan praktik agar lebih cepat dalam memahami materi yang disampaikan serta dapat segera mempraktikan langsung proses pembuatannya. Hasil dari program ini, para anggota ternak dapat melakukan pembuatan pakan fermentasi secara mandiri dengan lebih mudah dan efisien.

PENDAMPINGAN BUMDES TIRTA KAMULYAN KANGEN WATER DI DESA BANGUNJIWO, KASIHAN, BANTUL, YOGYAKARTA Barbara Gunawan
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 4. Kapasitas Daya Saing Usaha Mikro, Kecil, dan Menengah (UMKM) dan Badan Usaha Milik Desa( BU
Publisher : Universitas Muhammadiyah Yogyakarta

Tujuan kegiatan ini adalah meningkatan pendapatan BUMDes melalui usaha air minum kemasan Tirta Kamulyan, yang merupakan salah satu unit usaha BUMDes Bangunjiwo. Permasalahan pada bidang produksi, yaitu belum adanya filter untuk menyaring air yang siap minum dan proses penuangan yang kurang higienis; sedangkan untuk bidang pemasaran adalah kurangnya kemampuan pengelola dalam memasarkan produk secara online, disamping itu kemasan yang digunakan tidak menarik. Metode yang digunakan adalah: 1) Pengadaan dan pelatihan penggunaan filter air minum kemasan, 2) Ceramah sosialisasi protokol kesehatan bagi pengelola BUMDes dan karang taruna, 3) Pelatihan dan pendampingan pembuatan label kemasan produk, pemasaran produk secara online, dan pembuatan blok dan sosial media untuk karang taruna. Dari kegiatan pengabdian terselenggara kegiatan berupa: 1) Pengadaan filter air dan pelatihan pemanfaatan filter air, 2) Sosialisasi protokol kesehatan Covid-19 bagi pengelola BUMDes dan karang taruna, memasang banner protocol Covid-19 di sekitar BUMDes, memberikan alat protokol kesehatan, 3) Pelatihan dan pendampingan pembuatan label kemasan produk, 4) Pelatihan dan pendampingan pemasaran produk secara online; dan 5) Pelatihan dan pendampingan pembuatan blok dan sosial media untuk karang taruna. Semua kegiatan selesai dilaksanakan dan berhasil baik, setelah program pengabdian, penjualan produk Tirta Kamulyan Kangen Water meningkat 20%.

ANALISIS DETERMINAN KEBERHASILAN TURNAROUND PADA PERUSAHAAN YANG MENGALAMI KONDISI FINANCIAL DISTRESS Nur Wulandari; Barbara Gunawan
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 2 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i2.115

Abstract: This research aims to test the factors that influencing turnaround success of financial distress companies. Sample that used in this research was manufacturing companies that listed on the Indonesian Stock Exchange 2011-2014. Factors that influencing the turnaround success of financial distress companies are company size, profitability ratio, liquidity ratio, severity, assets retrenchments, free assets and growth opportunity. The sample that used on this research are 22 companies for four years period of research, as of that 88 data acquired. Those sample selected using the method of purposive sampling. Test of analysis used logistic regression with SPSS 17.0. Based on the result of research and analysis that has been done, the acquired results of profitability ratio, liquidity ratio and growth opportunity are influence turnaround success of financial distress companies, while the company size, severity, assets retrenchments and free assets are not influence turnaround success of financial distress companies. Keywords: Turnaround, Financial Distress and Logistic Regression

PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP RISK MANAGEMENT DISCLOSURE Barbara Gunawan; Yulia Nurul Zakiyah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.559

Abstract: This study aims to examine the influence of corporate governance mechanisms, company size, and leverage towards risk management disclosure (RMD). Population on this study are all of nonfinancial companies listed in Indonesia Stock Exchange for periods 2014-2015. Independent variable examined in this study consisted of institutional ownership, board of commissioner size, auditor reputation, company size and leverage. The dependent variable examined in this study consisted of risk management disclosure. The sampling technique used in this study is purposive sampling. During observation of years there are 236 companies qualified as samples, thus the total number of sample for two years observe periods (2014-2015) is 472 companies. The method of data analysis is used multiple regression analysis with software IBM Statistical Package for Social Science (SPSS) Statistic Version 23.0. The result of this study showed that there are positive and significance effects between auditor reputation and company size towards risk management disclosure with each level of significance are 0,003 and 0,000. Institutional ownership, board of commissioner size and leverage have no significantly effects towards risk management disclosure.Keywords: Risk Management Disclosure, Corporate Governance Mechanisms, Institutional Ownership, Board of Commissioner Size, Auditor Reputation, and Leverage.

Assistance of BUMDes Tirta Kamulyan Kangen Water in Bangunjiwo Village, Kasihan, Bantul, Yogyakarta Barbara Gunawan
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2021): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

The purpose of this activity is to increase the income of BUMDes through the Tirta Kamulyan bottled water business, which is one of the BUMDes Bangunjiwo business units. Problems in the production sector, namely the absence of a filter to filter ready-to-drink water and an unhygienic pouring process; while for the marketing field is the lack of ability of managers to market products online, besides that the packaging used is not attractive. The methods used are: 1) Procurement and training on the use of bottled drinking water filters, 2) Lectures on health protocol socialization for BUMDes managers and youth organizations, 3) Training and assistance in making product packaging labels, online product marketing, and making blocks and social media for youth groups. From the service activities, activities were held in the form of: 1) Procurement of water filters and training on the use of water filters, 2) Socialization of the Covid-19 health protocol for BUMDes managers and youth organizations, installing Covid-19 protocol banners around BUMDes, providing health protocol tools, 3) Training and assistance in the manufacture of product packaging labels, 4) Training and assistance in online product marketing; and 5) Training and assistance in making blocks and social media for youth organizations. All activities were completed and were successful, after the service program, sales of Tirta Kamulyan Kangen Water products increased by 20%.

Co-Authors Diesy Nurfithriyani Dina Rohana Kusumawati Duwi Nur Romadhon Eka Riana Hendrawati Erni Suryandari Ietje Nazaruddin Mazda Halim Mohammad Bima Aoron Hafiz Muhammad Akhyar Adnan Nur Wulandari Putri Rachmawati R. Ardi Agung Heriawan Ratri Candrasari Rudy Suryanto Siti Hardanti Sulistyaningsih Sulistyaningsih Yordan Gunawan Yulia Nurul Zakiyah

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