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All Journal International Journal of Supply Chain Management Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Community Service and Empowerment Economics and Digital Business Review Journal Economy And Currency Study (JECS) Jurnal Akuntansi dan Keuangan (JAK) Indonesian Community Journal Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) International Journal of Business and Applied Economics (IJBAE) International Journal of Scientific Multidisciplinary Research (IJSMR) Paradoks : Jurnal Ilmu Ekonomi Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Nusantara Mengabdi Jurnal Riset Akuntansi Indonesian Journal of Sustainability Accounting and Management Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Pembangunan Indonesia International Journal of Business, Economics & Financial Studies Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak JER International Journal of Economics, Management and Accounting Goodwood Akuntansi dan Auditing Reviu International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Sasambo: Jurnal Abdimas (Journal of Community Service) BEGAWI: Jurnal Pengabdian Kepada Masyarakat Nemui Nyimah
Komalasari, Agrianti
Department Of Accounting, Faculty Of Economics And Business, Lampung University, 35145 Bandar Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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Pemanfaatan Produk Fintech bagi UMKM di Bandar Lampung Ernie Hendrawaty; Nairobi; Agrianti Komalasari; Sri Hasnawati; Sri Suningsih
I-Com: Indonesian Community Journal Vol 3 No 1 (2023): I-Com: Indonesian Community Journal (Maret 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.768 KB) | DOI: 10.33379/icom.v3i1.2245

Abstract

Mengembangkan bisnis UMKM terkadang membutuhkan biaya yang tidak sedikit, dan solusi permodalan lembaga keuangan bisa menjadi pilihan utama para pengusaha. Sayangnya, tidak banyak pelaku UMKM yang dapat memanfaatkan fasilitas financial technology dalam menjalankan usahanya. Hal ini disebabkan beberapa faktor, salah satunya pelaku UMKM yang non-bankable. Fintech juga menjadi salah satu solusi bagi UMKM berdomilisi jauh dari pusat kota untuk memdapatkan permodalan. Tim pengabdian kepada masyarakat FEB-Unila telah mengadakan pelatihan  pemanfaatan fintech bagi UMKM di Bandar Lampung. Adapun output dari kegiatan ini yaitu peningkatan pemahaman peserta terkait beberapa produk fintech yang legal dan terdaftar di OJK yang dapat menjadi solusi bagi permasalahan permodalan para pelaku UMKM di Bandar Lampung sehingga terhindar dari pinjaman bodong atau tidak legal. Hasil uji pengetahuan sebelum dan sesudah pelatihan menunjukkan adanya peningkatan pengetahuan peserta terkait pemanfaatan produk fintech untuk pengembangan usaha.
Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia Ibnu Trilaksono; Agrianti Komalasari; Chara Pratami Tidespania Tubarad; Yuliansyah Yuliansyah
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.121 KB) | DOI: 10.35912/bukhori.v1i1.118

Abstract

Purpose: This study examined the effect of Islamic Corporate Governance and Islamic Social Reporting on the Financial Performance of Islamic Banks in Indonesia at Sharia Commercial Bank Companies Listed on the Indonesia Stock Exchange. Research methodology: This study used multiple regression as the method to analyze the result of the research. By using 14 shariah banking data, this research will analyze the performance of the Indonesian general bank. Result: This study indicates that the variables that affect Islamic bank performance in this research are not implemented effectively. Limitations: The sample of this study was only 14 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: This research is helpful for further research. One of the guidelines in choosing which variabels to use and which one to use in the study should be understood in selecting Islamic financial performance.
The Effect of Timeliness of Financial Reporting on Abnormal Return during the Covid-19 Period with Profitability and Company Size as Moderating Variables (Study on the Food and Beverages Sector Companies Listed on the IDX in 2020-2021) Sella Yunita; Agrianti Komalasari; Saring Suhendro
International Journal of Business and Applied Economics Vol. 2 No. 3 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i3.4304

Abstract

The COVID-19 pandemic situation that occurred globally has significantly affected all aspects, one of which is the timeliness of submitting financial reports. The purpose of this study was to determine whether there is an effect of timeliness of financial reporting on abnormal returns and whether profitability and company size can affect the relationship between timeliness of financial reporting and abnormal returns. This study uses secondary data obtained from financial reports and independent auditor reports published on the official website of the Indonesia Stock Exchange. The data analysis techniques used in this study are descriptive statistics and moderated regression analysis (MRA). The results of this study indicate that the timeliness of financial reporting affects abnormal returns, while profitability and company size do not strengthen the relationship between timeliness of financial reporting and abnormal returns during the COVID-19 period.
Capital Market Reaction to the Announcement of the Russian Invasion to Ukraine (Case Study on Energy Industry Companies in ASEAN) Mely Syafitri Wartindas; Agrianti Komalasari; Fitra Dharma
International Journal of Business and Applied Economics Vol. 2 No. 3 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i3.4342

Abstract

This study aims to determine and test the reaction of the capital market to geopolitical events. The invasion was carried out by Russia into Ukraine on 24 February 2022. The variables tested were abnormal returns before and after the events in energy industry companies in ASEAN. This study uses a different test (paired sample Wilcoxon signed ranked test) to determine the movement of the average abnormal return 11 days before and after the invasion occurred on 24 February 2022. The results obtained based on the different test say that there is no significant effect of the Russian invasion of Ukraine on stock prices. the energy industry in Indonesia, while there was a significant influence from the Russian invasion of Ukraine on the share price of the energy industry in Malaysia and Singapore.
SME’s sustainability and the utilization of vegetable oil waste to support environmentally friendly production process Ernie Hendrawaty; Agrianti Komalasari; Liza Alvia; Heru Wahyudi; R. Ribhan; Mohammad Bin Abdullah; Mohd. Lokman
Journal of Community Service and Empowerment Vol. 4 No. 2 (2023): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v4i2.25910

Abstract

Community service is a process of self-empowerment for the benefit of society. The community empowerment movement, whatever its form, is part of community service. The problem regarding the large amount of vegetable oil waste for MSME actors both in Indonesia, especially in big cities is getting more complicated. The increasing amount requires immediate handling because it can damage the environment when disposed of carelessly. In this community service activity, the service team involved Micro, Small and Medium Enterprises in Bandar Lampung. In addition, this dedication also involves foreign university partners, namely the MARA University of Technology (UiTM) in its implementation. This service focuses on the utilization of vegetable oil waste that has been used and then used to produce value-added products such as biodiesel. This award will be held from 8 to 14 October 2022. The purpose of holding this service is how to manage used oil waste resulting from the MSME production process. This is because the waste oil produced is often just carelessly disposed of into the surrounding environment which will certainly have a negative impact on environmental sustainability. Later, when it becomes biodiesel, besides being an added economic value, it will also support environmental sustainability by creating an alternative source of renewable energy. The conclusion from this service is that the participants have the knowledge and ability to process waste vegetable oil into biodiesel.
Does the Cost of Capital Affect Environmental Performance? Haninun Haninun; Lindrianasari Lindrianasari; Susi Sarumpaet; Agrianti Komalasari
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.68

Abstract

This study aims to test the influence of environmental performance in Indonesia associated with the cost of capital. This research is motivated by previous findings which stated that the environmental performance received a good response from investors as reflected in increased stock prices (Ba et al., 2013; Middleton, 2015). The development hypothesis of the research is based on the theory of stakeholder, legitimacy and the theory of signal and some previous research such as the studies that have been done (Guenster et al., 2011; Sarumpaet et al., 2017). This type of research is research explanatory, the determination of the sample using the method of purposive sampling with number of samples to qualify as many as 215 observation data derived from the annual financial reports of companies listed on the stock exchange in 2015 until 2017. The results of the statistical analysis show that there are significant negative not significant on the relationship of environmental performance with cost of capital, it can be explained that only a small fraction of investors understand the performance information of the environment, and make it as a basis for making the decision to invest.
Pengaruh Independensi, Integritas, Akuntabilitas, Pelatihan Auditor Dan Sikap Skeptisisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Meidiah Islamiati; Agrianti Komalasari; Rialdi Azhar
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.6255

Abstract

This study aims to determine the effect of independence, integrity, accountability, auditor training and professional skepticism on the auditor's ability to detect fraud. this study used 37 samples. sampling in this study using convenience sampling and using multiple linear regression analysis as an analytical tool. this study uses four independent variables to achieve this goal, namely: independence, integrity, accountability, auditor training and professional skepticism. while the dependent variable used is ability to detect fraud. this research was conducted using primary data. data collection was carried out using the survey method, namely by distributing a list of questions (survey) to respondents who served at kaps in southern of sumatra. the results of this study prove that auditor training have a positive effect on the auditor's ability to detect fraud. however, independence, integrity, accountability and professional skepticism have no effect on auditor's ability to detect fraud.
Pengaruh Profitabilitas, Leverage, dan Struktur Modal terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Moderasi Nurul Rizki Yanti; Agrianti Komalasari; Kiagus Andi
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 1 (2022): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i1.1476

Abstract

Purpose: The COVID-19 epidemic has had a devastating impact on the international economy, particularly in Indonesia. The hospitality, dining, and tourism sectors are some of those most impacted by the COVID-19 pandemic. The impact of profitability, leverage, capital structure, and dividend policy as moderating variables on firm value is investigated in this study for companies in the hotel, restaurant, and tourism sub-sector listed on the Indonesian stock exchange between 2016 and 2021. Method: With data from the Indonesian stock exchange from 2016 to 2021, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 15 businesses that fit the bill. Results: The findings in 15 companies show that profitability has no effect on firm value, with a significance value of 0,584; leverage has no effect on firm value, with a significance value of 0,896; capital structure has no effect on firm value, with a significance value of 0,122; dividend policy is able to moderate profitability on firm value, with a significance value of 0,025; dividend policy is unable to moderate the effect of leverage; and capital structure has no effect on firm value. Limitations: This study only uses the variables of profitability, leverage, capital structure, dividend policy to explain the variable value of the company, with a sample of companies in the hotel, restaurant and tourism sub-sector listed on the Indonesian stock exchange during 2016-2021. Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about profitability, debt, and capital structure can also utilize this research's findings as knowledge so they can act right away to keep their operations going in the future.
KOMITE AUDIT, FINANCIAL DISTRESS, DAN MANAJEMEN LABA: STUDI EMPIRIS PADA BADAN USAHA MILIK NEGARA DI INDONESIA Fajar Gustiawaty Dewi; Agrianti Komalasari; Liza Alvia
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2549

Abstract

Kondisi financial distress yang dialami oleh beberapa Badan Usaha Milik Negara (BUMN) belakangan ini memotivasi perlunya dilakukan penelitian mengenai faktor anteseden dan konsekuennya. Komite audit yang telah diwajibkan keberadaannya di semua BUMN menjadi salah satu pilar tata kelola yang baik untuk mencegah terjadinya financial distress. Namun perlu dilakukan evaluasi mengenai peran komite audit mengingat financial distress BUMN masih terjadi. Kondisi financial distress dapat mendorong manajer untuk melakukan manajemen laba agar labanya terlihat bagus dengan menggunakan kebijakan akuntansi akrual. Penelitian ini bertujuan untuk menguji model penelitian yang masih jarang dilakukan dengan menempatkan financial distress sebagai variabel pemediasi (mediating) pengaruh karakteristik komite audit terhadap praktik manajemen laba pada Badan Usaha Milik Negara. Hal ini diharapkan dapat memberikan jawaban mengapa pada BUMN yang merugi tiba-tiba dapat membukukan laba yang fantastis secara cepat. Penelitian ini akan dilakukan dengan menggunakan metoda kuantitatif untuk menguji dan menganalisis pengaruh aktivitas komite audit, ukuran komite audit, dan kompetensi komite audit dalam menurunkan praktik manajemen laba melalui penurunan financial distress pada BUMN. Penelitian ini menggunakan path analysis. Sampel penelitian diambil dengan menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa aktivitas dan kompetensi komite audit tidak berpengaruh terhadap financial distress. Ukuran komite audit berpengaruh secara signifikan terhadap financial distress. Selanjutnya financial distress tidak berpengaruh terhadap manajemen laba, dan tidak memediasi pengaruh karakteristik komite audit terhadap manajemen laba. Hasil penelitian memberikan bukti bahwa peranan komite audit masih perlu ditingkatkan dalam mengatasi kesulitan keuangan yang dialami BUMN. Demikian pula peranan pemerintah sangat penting dalam membuat regulasi terkait peran komite audit.
Promoting Lampung’s coffee to the Small Medium Enterprises (SMEs) in Turkey Gamayuni, Rindu Rika; Nairobi, N.; Hendrawaty, Ernie; Komalasari, Agrianti; Darmawan, Arif
Journal of Community Service and Empowerment Vol. 5 No. 3 (2024): December
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i3.30150

Abstract

Coffee producers in Indonesia need help with product quality, capital, and marketing. This international Community Service activity aims to promote Lampung coffee to the Turkish coffee market and improve the quality of Lampung coffee production and marketing. The activities were carried out in Istanbul, Turkey, with participants consisting of lecturers and students of the Master of Accounting FEB University of Lampung and management/employees of Kahvegihbikahve, one of the SME's coffee producers in Istanbul, Turkey. The activity was carried out through three main stages: (1) Preparation: situation analysis, preparation of material, making brochures for Lampung coffee producers; (2) Implementation: providing material to participants discussion to strengthen understanding and application of the material. (3) Evaluation and Reporting: comprehensive evaluation of community service results so that the participants can get to know the characteristics and taste of coffee in two countries (Indonesia, especially Lampung coffee and Turkish coffee), can understand and learn strategies for increasing the quality and quantity of coffee products and their marketing. So, it can make a positive contribution to the Indonesian and Turkish economies by increasing exports of coffee products and expanding the introduction of Indonesian coffee culture and taste.
Co-Authors Agus Zahron Idris Albi, Rachma Utari Anggiafani, Fidia Annisa Papuanita Hefiria Arif Darmawan Aryan Danil Mirza. BR Ayu Dwiny Octary Ayu Susanti Ayuni Putri, Lidya Benjamin Agustinus Haloho Berlianti, Maulidia Bisma Putra Atallah Chara Pratami Tidespania Tubarad Dadan Kurniawan Desvita Adaria Desvita Adaria Dewi, Fajar Gustiawaty Einde Evana Ernie Hendrawaty Ersi Sisdianto Fajar Gustiawaty Dewi Fathur Rahman As Shiddiq Firda Fitria Nasution fitra dharma Fitra Dharma Gamayuni, Rindu Rika Haninun Harsono Edwin Puspita HERU WAHYUDI Husni Bagus Kananda Ibnu Trilaksono Intan Kumala Ratu Ivanka Maharani SZ Joni Putra Kamadie Sumanda Syafiz Kiagus Andi Kiagus Andi Kiagus Andi Komaruddin Komaruddin Komaruddin Komaruddin Lestari, Mey Ayu Lindrianasari Liza Alvia Liza Alvia Liza Alvia Mailiza Maharani Mega Metalia, Mega Meidiah Islamiati Melli Oktaviana Mely Syafitri Wartindas Mira Apriliana Sari Mohammad Bin Abdullah Mohd. Lokman Muhammad Abduh Hafidz Muhammad Abib Nur Alim Nairobi Nairobi, N. Neny Desriani Neta Tertina Aratri Niken Kusumawardani Nurdiono Nurdiono Nurul Rizki Yanti Nurul Rizki Yanti Oktavia, Reni Pratiwi, Tasya Puspita, Harsono Edwin R. Ribhan Regina Caeli Retno Yuni Nur Susilowati Rialdi Azhar Riska Tiara Putri Rona Majidah Sari Indah Oktanti Saring Suhendro SARING SUHENDRO Sella Yunita Setyawan, FX Arinto Siti Khusfatun Khasanah Siti Zulaiha Sri Hasnawati Sri Ratna Sulistiyanti Sri Suningsih Suningsih, Sri Susi Sarumpaet Susi Sarumpaet Syaipudin, Usep Thisya Audina Tri Joko Prasetyo Tri Joko Prasetyo Valen Miranda Wangi, Bunga Mega Widya Rizki Eka Putri Widya Rizki Eka Putri Winanti, Diki Danar Tri Winia Waziana Yasin Bakhtiar, Achmad Chaedar Yuliansyah Yuliansyah Yuztitya Asmaranti