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All Journal Akuntansi Krida Wacana WIDYAKALA JOURNAL Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Wahana Akuntansi Jurnal Online Insan Akuntan Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JSMA (Jurnal Sains Manajemen dan Akuntansi) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sangkabira Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) PROFICIO: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Financial and Behavioural Accounting Empowerment: Jurnal Pengabdian Masyarakat RELEVAN : Jurnal Riset Akuntansi Jurnal Abdi Masyarakat Multidisiplin JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Populer: Jurnal Penelitian Mahasiswa Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Riset Inovasi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Akuntansi Prosiding International Conference on Sustainable Innovation (ICoSI) Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Jurnal Akuntansi
Agustine Dwianika
Universitas Pembangunan Jaya
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Understanding How Green Intellectual Capital Influences Earnings Management: Insights from a Qualitative Study Dwianika, Agustine; Mayangsari, Sekar
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 12, No 2 (2025): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v12i2.1263

Abstract

This qualitative study explores the influence of Green Intellectual Capital (GIC) on earnings management practices in Indonesian manufacturing firms. With increasing environmental concerns and corporate sustainability commitments, this research investigates how components of GIC, including green human capital, green structural capital, and green relational capital, contribute to ethical financial reporting. Semi-structured interviews were conducted with senior managers, financial officers, and sustainability officers in five listed manufacturing companies, involving a total of 15 participants. Each interview lasted between 60–90 minutes and was audio-recorded, transcribed, and analyzed using thematic coding to identify recurring patterns and divergent perspectives. The results reveal that strong GIC can act as an internal control mechanism, reducing the tendency toward earnings management by fostering environmental accountability and long-term strategic thinking. However, the study is limited by its relatively small sample size and reliance on self-reported data, which may not fully capture broader industry practices. These findings highlight the significance of embedding green values into intellectual resources to promote financial transparency while offering a foundation for future research with larger and more diverse samples.
Pengaruh Modal Kerja, dan Likuiditas Terhadap Profitabilitas Perusahaan Manufaktur Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia Periode 2018-2022 Andika Indra Falim; Muhammad Andika; Dwi Aditya Rizky Saputra; Agustine Dwianika
Jurnal Manajemen Riset Inovasi Vol. 1 No. 3 (2023): Juli : Jurnal Manajemen Riset Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i3.1295

Abstract

Profitability measures how much a company's ability to generate profits. The size of the assets owned by the company in fulfilling obligations will affect the company's ability to earn profits. This study aims to determine the effect of working capital, fixed assets, and liquidity on profitability partially with a quantitative approach. The data analysis method used is a multiple regression analysis method processed using the SPSS program. The data used is secondary data, namely the financial statements of manufacturing companies and components obtained by accessing the official website of the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The samples selected by the purposive sampling technique used in this study were 10 manufacturing companies in Indonesia. The results of this study indicate that simultaneously liquidity has a positive and significant effect on profitability, and working capital has an insignificant positive effect on profitability. This is important to consider by managers during profitability strategy implementation for manufactures company in Indonesia.
Reassessing Capital Structure and Profitability: Evidence from Indonesia’s Distribution Sector Dwianika, Agustine
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.12754.2025

Abstract

This study investigates the relationship between capital structure and financial performance in distribution companies listed on the Indonesia Stock Exchange, employing a quantitative explanatory approach. Capital structure is assessed using leverage indicators based on debt-to-equity and debt-to-asset measures, while financial performance is evaluated through return on equity. The findings reveal that capital structure does not exert a significant influence on profitability, either individually or collectively. This suggests that financing composition is not a primary determinant of financial outcomes in the distribution sector. As such, firms are encouraged to focus more on operational efficiency, asset management, and marketing strategies to enhance profitability. The study offers theoretical and practical insights for both management and investors, and highlights the need for further research into alternative factors affecting financial performance.
THE EFFECT OF PROFITABILITY AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR (EMPIRICAL STUDY OF COAL MINING SUB-SECTOR COMPANIES LISTED ON THE IDX IN 2018-2022) Yesa Amanda Putri; Ina Iskandar; Agustine Dwianika
Relevan : Jurnal Riset Akuntansi Vol. 3 No. 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4947

Abstract

This study aims to provide empirical evidence regarding the effect of profitability and intangible assets on transfer pricing behavior in coal mining sub-sector companies in Indonesia. The population in this study includes coal mining sub-sector companies listed on the IDX from 2018 to 2022. Determination of the sample using the purposive sampling method with the final total sample being 18 companies. The research method used is descriptive quantitative and the data analysis method is multiple regression analysis with panel data. The results showed that profitability has a negative effect on transfer pricing behavior. Companies with high profitability tend not to practice transfer pricing. Other results show that the value of intangible assets has no effect on transfer pricing behavior.
How Does Company Growth and Liquidity as well as Environmental Performance Have a Role in Company Financial Performance with Digitalization of CSR as an Intervening Variable? Dwianika, Agustine; Anasta, Lawe
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 10, No 2 (2023): Oktober 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v10i2.15833

Abstract

Perusahaan merupakan bagian dari masyarakat dan lingkungan hidup, sehingga perusahaan mempunyai tanggung jawab terhadap masyarakat dengan kinerjanya. Namun berdasarkan penilaian Kementerian Lingkungan Hidup melalui pemeringkatan PROPER. Peringkat merah menandakan masih ada perusahaan yang tidak mengelola lingkungannya sesuai ketentuan. Metode purposive sampling diperoleh 105 sampel dari 21 perusahaan Consumer Non-Cyclicals tahun 2017 – 2021 yang terdaftar di Bursa Efek Indonesia. Data penelitian diolah menggunakan Eviews 12 dengan model terbaik adalah Fixed Effect Model. Teknik analisis yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa tinggi rendahnya pertumbuhan suatu perusahaan yang dinilai melalui penjualan dapat mempengaruhi kinerja keuangan suatu perusahaan dan tingkat likuiditas perusahaan, yang berarti kemampuan perusahaan dalam membayar kewajibannya pada saat jatuh tempo dapat mempengaruhi kinerja keuangan dan mempertimbangkan dengan digitalisasi. CSR. Hal ini berguna bagi manajer dalam menentukan strategi keberlanjutan perusahaan.Kata Kunci: Perkembangan Perusahaan, Tanggung Jawab Sosial Perusahaan
TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN Dwianika, Agustine; Kurniawan, Budi; Said, Lina; Herianti, Eva; Marundha, Amor; Fernando, Kenny; Widiastuti, Ni Putu Eka
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23930

Abstract

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.
Pembelajaran Interaktif Akuntansi Berbasis Accounting Business Games (ABG) pada Siswa Lektris Indonesia 2 Dwianika, Agustine; Nurhidayah, Fitriyah; Sofia, Irma Paramita; Dewi, Novy Silvia
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.10183

Abstract

Akuntansi merupakan kegiatan jasa yang memberikan informasi bagi pihak yang berkepentingan. Salah satu alasan pentingnya informasi akuntansi, yaitu untuk digunakan sebagai bahan pengambilan keputusan ekonomi bagi pihak yang memerlukan. Akuntansi tidak hanya diperlukan oleh perusahaan yang bersifat bisnis, tetapi diperlukan juga oleh pihak yang secara individual, pemerintahan, organisasi social, organisasi kemasyarakatan maupun organisasi politik. Bagi generasi muda tidak terkecuali siswa sekolah menengah atas, memahami akuntansi menjadi bekal yang bagus untuk dapat mudah beradaptasi dengan tantangan bisnis global. Sekolah Menengah Kejuruan (SMK) Lektris Indonesia 2 menjadi salah satu sekolah yang potensial untuk dilakukan pelatihan akuntansi dengan optimalisasi pembelajaran interaktif ABG dengan target siswa kelas 12. Hasil dari pelatihan ini memperlihatkan bahwa peserta antusias mengikuti kegiatan dan merasakan peningkatan pengetahuan akuntansi dengan menyenangkan dan mengharapakan kegiatan serupa dapat berkelanjutan.
Analisis Akuntansi Kombinasi Bisnis Dengan Konvergensi Ifrs Pada Laporan Keuangan PT Garuda Indonesia Persero (Tbk) Ranaa Naziira Givasya Anggoro; Natasya Alveenia; Agustine Dwianika
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 2 (2023): Juni : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i2.885

Abstract

This study aims to analyze business combination accounting with IFRS convergence in the financial statements of PT Garuda Indonesia Persero (Tbk). The research method used in this research is qualitative method, with content analysis as the data analysis technique. This research is based on the results of a review of the PT Garuda Indonesia Persero (Tbk) financial statement in 2010, 2011, 2015 and 2018, which were taken from the company's official website. The results of the study show that PT Garuda Indonesia Persero (Tbk) has complied in applying the PSAK 22 business combination accounting standards (revisions 2010, 2015 and 2018) which have converged well with IFRS in its financial statements. This research can provide an important contribution for the stakeholders to assess company compliance with applicable accounting reporting standards.
Pengaruh Nilai Wajar, Profitabilitas, Dan Leverage Terhadap Kualitas Laba Pada Sektor Perbankan Rifdah Aristawati; Raissa Putie Imaniyah; Adistinur Syafira; Agustine Dwianika
Akuntansi Vol. 2 No. 2 (2023): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.266

Abstract

Profit is the most important thing for a company because it is a benchmark when making decisions. If the higher the profit generated, the quality of the profit is also of high value. Profit is also one of the most important benchmarks for measuring an organization's financial performance, such as in the banking context. This study aims to examine the effect of fair valuation, profitability, and leverage on earnings quality in banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The data source used in this study is a secondary data source, namely financial reports which include the company's annual financial statements as of December 31 for the 2017-2021 period obtained from the official website of the Indonesia Stock Exchange (IDX) or from the website of each company. The samples used were 10 banking companies using a purposive sampling method. The data is processed using SPSS 26. The results of this study indicate that fair judgments affect earnings quality. Meanwhile, profitability and leverage have no effect on earnings quality.
Co-Authors Adistinur Syafira Adistinur Syafira Affrian Dwi Prasetyo Andika Indra Falim Anita Pepbriani Arya Saraswati Augury El Rayeb Augury El Rayeb Augury El Rayeb Badingatus Solikhah Budi Kurniawan Calista Setiyahadi Ceicillia Novita Roseline Desi Dwi Kristanto Dewi, Novy Silvia Dwi Aditya Rizky Saputra EDI SARWONO Elida Rahmawati Elida Rahmawatie Eva Herianti Fachrul Roza Farhan Ady Pratama Felicia Fiorenita Fernando, Kenny Fiqkri Ardiyanto Nugroho Fitriyah Nurhidayah Hari Nugraha Hastuti Naibaho Huwaidah Nabila Ina Iskandar Ina Iskandar Irma Paramita Sofia Jasmine Rafinka Dara Lawe Anasta Lina Said Lola Maheswari Widyaningsih Marundha, Amor Meika Priscilia Muhammad Andika Muhd. Nuryanto Amin Natasya Alveenia Naurissa Biasini Ni Putu Eka Widiastuti Nuni Rosiana Nur Alifa Rahmawati Nuzul Rahmadani Padia Aqilla Haya Purwanto, Edi Rafiq Ahmad Raissa Putie Imaniyah Raissa Putie Imaniyah Ranaa Naziira Givasya Anggoro Rania Avil Levigni Rifdah Aristawati Rifdah Aristawati Romi Juliani Putri Rudi Harianto Sekar Mayangsari Selvia Ely Zanna Sendi Tri Andika Sila Ninin Wisnantiasri Siti Rahma Anggraini Tasbita Fitria Sarwono Wisnantiasri, Sila Yesa Amanda Putri Yesa Amanda Putri