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All Journal Krisna: Kumpulan Riset Akuntansi JAM Fokus Bisnis Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat Kinerja: Jurnal Ekonomi dan Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jati: Jurnal Akuntansi Terapan Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Manajemen dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis Darmajaya Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Economic and Education Journal (Ecoducation) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Riset Akuntansi Politala Jurnal Akuntansi ADI Bisnis Digital Interdisiplin (ABDI Jurnal) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal IPTEK Bagi Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Paradigma Multidispliner (JPM) Jurnal Manajemen Jurnal Applied Research in Management and Business JAB (Jurnal Akuntansi dan Bisnis) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Applied Accounting IJMA JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Economic and Education Journal (Ecoducation) Ecoducation Jurnal Akuntansi Kontemporer Jurnal Analisis Bisnis Ekonomi Buletin Studi Ekonomi
Nugraheni, Agustina Prativi
Department Of Accounting, Faculty Of Economics, Universitas Tidar, Central Java
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS? Prihastiwi, Diah Agustina; Nugraheni, Agustina Prativi; Pramudyastuti, Octavia Lhaksmi
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4530

Abstract

Research Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users.
Pengaruh Kepemilikan Publik, Ukuran Perusahaan, Environmental Performance, dan Profitabilitas Terhadap Environmental Disclosure pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Hapsari, Martania Dwi; Nugraheni, Agustina Prativi; Arifah, Siti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.7622

Abstract

This research aims to test empirically about the influence of public ownership, company size, environmental performance, and profitability towards environmental disclosure in the energy companies which are registered on the Indonesia Stock Exchange in 2019-2022. The theory used in this research is legitimacy theory. The population of this research were 61 energy companies registered on the Indonesia Stock Exchange in 2019-2022. The selection of research sample used a purposive sampling technique with specific criteria, resulted 43 samples with 172 total observations. The data used in this research is secondary data obtained from annual reports and/or company sustainability reports. The data analysis technique used is multiple linear regression analysis with the tools of SPSS. The results of this research showed that, 1) public ownership has no effect towards the environmental disclosure, 2) company size has a positive effect towards the environmental disclosure, 3) environmental performance has a positive effect towards the environmental disclosure, and 4) profitability has a positive effect towards environmental disclosure.
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? Rani, Utpala; Pramudyastuti, Octavia Lhaksmi; Nugraheni, Agustina Prativi
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.23885

Abstract

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.
Evaluasi Penerapan SIMDA Keuangan Pada Dinas Kepemudaan Olahraga Dan Pariwisata Kota Magelang Muthoharoh, Siti; Nugraheni , Agustina Prativi
ADI Bisnis Digital Interdisiplin Jurnal Vol 1 No 2 Desember (2020): ADI Bisnis Digital Interdisiplin (ABDI Jurnal)
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/abdi.v1i2.221

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan sistem informasi manajemen daerah (SIMDA) keuangan pada Dinas Kepemudaan Olahraga dan Pariwisata kota magelang. Kemudian penelitian ini juga bertujuan untuk mengetahui langkah strategis yang dilakukan oleh pemerintah daerah dalam penerapan sistem informasi manajemen daerah (SIMDA) dengan mengambil studi kasus pada Dinas Kepemudaan Olahraga Dan Pariwisata Kota Magelang. Kegiatan pengumpulan data penelitian dilakukan dengan metode observasi dan wawancara, menggunakan instrumen pendukung dalam bentuk e-formulir wawancara. Dari hasil penelitian ini dapat disimpulkan bahwa untuk kualitas sistem yang dihasilkan SIMDA secara keseluruhan sudah baik. Hasil yang diperoleh dari evaluasi penerapan SIMDA Keuangan pada Dinas Kepemudaan Olahraga dan Pariwisata Kota Magelang adalah dalam bentuk nilai persentase menggunakan perhitungan arikunto dengan hasil sebesar 68,52%. Lima kriteria kegunaan digunakan sebagai standar untuk menganalisis sejauh mana aplikasi SIMDA telah diterapkan, sehingga dapat diketahui apa kelemahan sistem dan dengan demikian dapat dilakukan perbaikan pada sistem. Keterbatasan penelitian yang peneliti dapatkan setelah melakukan penelitian ini adalah: Penelitian hanya memberikan informasi dan hasil yang sangat umum aja tentang evaluasi penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan oleh Dinas Kepemudaan Olahraga dan Pariisata Kota Magelang. Dan keterbatasan dalam waktu dan kemampuan peneliti, sehingga hasil penelitian terbatas pada kemampuan deskripsi.
Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs Prihastiwi, Diah Agustina; Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.3927

Abstract

MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.
Literasi Perpajakan dan Pemberdayaan UMKM Batik di Magelang: Pendekatan Participatory Action Research Sitoresmi, Mumpuni Wahyudiarti; Sunaningsih , Suci Nasehati; Nugraheni, Agustina Prativi; Ockta, Adillia; Nur, Nuri Syifa' An
Jurnal IPTEK Bagi Masyarakat Vol 5 No 2 (2025)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i2.1391

Abstract

This tax literacy empowerment program aims to strengthen the capacity of Batik SMEs in Magelang to understand and fulfill tax obligations related to transactions with government institutions. Using a Participatory Action Research (PAR) approach, the program integrates technical training, digital simulations, group discussions, and reflective sessions to enhance participants’ conceptual understanding and practical skills. The pre-test and post-test results show a significant improvement, with average scores rising from 45.3 to 84.6. Qualitative findings from focus group discussions support this outcome, indicating increased confidence in operating digital tax systems and heightened awareness of the importance of proper tax governance for business sustainability. The program also encouraged the establishment of a community-based tax learning group as a platform for continued peer learning. Theoretically, these findings align with Kirchler’s (2007) fiscal literacy framework and community empowerment concepts, emphasizing the integration of cognitive, affective, and conative dimensions in shaping sustainable tax compliance behavior. This participatory educational model offers strong potential for replication in other SME clusters facing similar administrative challenges.
MODERATING ROLE OF MARKET SHARE AND FINANCIAL HEALTH ON REAL EARNINGS MANAGEMENT AND COST EQUITY Mumpuni Wahyudiarti Sitoresmi; Alex Johanes Simamora; Agustina Prativi Nugraheni
Buletin Studi Ekonomi VOLUME.30.NO.02.TAHUN.2025
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2025.v30.i02.p02

Abstract

This study looks at how market share and financial influence the connection between real earnings (REM) and cost of equity. It focuses manufacturing companies that are listed on the Indonesian Stock Exchange using data 2019 to 2021 as its research sample. REM is evaluated with a combination of abnormal CFO, low productivity, and abnormal discretionary cost, while cost of equity is measured with the Ohslon model. All findings from the regression analysis indicate that the presence of a collaborative business agreement and monetary support diminish the advantageous impact of REM on the equity cost. This suggest that REM could be a sign of competitive advantage, signaling a stable economy and better financial condition, thus reducing the cost of euit. In addition, the study shows that REM often shows information about the market situation through oversold activity, whereas all REM activities share information about financial health including oversold, overproduction, and identified abatement costs. This study contributes to the understanding of REM as an indicator of joint venture and financial health that can help reduce the cost of equity.
Co-Authors Alex Johanes Simamora Alinda Rahmawati Kusuma Dewi Annisa Rahma Fadhila Atika, Nur Aulia, Erlinda Nur Budi Hartono Chaidir Iswanaji Diah Agustina Prihastiwi Dini, Maya Endang Kartini Endang Kartini Panggiarti Endang Kartini Panggiarti Eva Wulandari Fermina Julian Ade Purwanto Ghina Fitri Ariesta Susilo Ghina Fitri Ariesta Susilo Hapsari, Martania Dwi Indri Adinda Asha Iswanaji, Chaidir Jonathan Vittorio Ega Sujono Kurnia Ratna Sari Kurniawan, Ferdi Rahmat Kusuma Dewi, Alinda Rahmawati Laily Nur Fitriani Mabruri, Muhammad Manurung, Herlina Maya Dini Mila Jumrotun Wahida Mumpuni Wahyudiarti Sitoresmi Nibras Anny Khabibah Nur Cahyonowati Nur, Nuri Syifa' An Nuwun Priyono Ockta, Adillia Octavia Lhaksmi Pramudyastuti Octavia Lhaksmi Pramudyastuti Octisari, Sully Kemala Pramudyastuti, Octavia Lhaksmi Ria Astri Yani RISMA WIRA BHARATA Risma Wira Bharata Rusma Rizal Sabrina, Nayla Sekar Kinasih, Era Agustin Silvia Melina Wati Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Muthoharoh Siti Muthoharoh, Siti Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Sofi Agustina Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih1 Sulistiyono, Zulkifli Sunaningsih , Suci Nasehati Susilo, Ghina Fitri Ariesta Utami, Anindya Rifka Utpala Rani Utpala Rani Utpala Rani Utpala Rani