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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 Journal of Advances in Accounting, Economics, and Management 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 Jurnal Inovasi Ekonomi Syariah dan Akuntansi 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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Pelatihan Pembuatan Curriculum Vitae dalam Bahasa Inggris yang Berbasis Application Tracking System Suningsih, Sri; Ayuni Putri, Lidya; Hendrawaty, Ernie; Komalasari, Agrianti; Sarumpaet, Susi; Waziana, Winia
Jurnal Nusantara Mengabdi Vol. 3 No. 2 (2024): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v3i2.2979

Abstract

Purpose: One of the most important aspects of creating professional human resources in a company is the recruitment process, in which the company selects the right candidates with the skills and qualifications needed by the company. Applicants who come from college graduates must be able to adapt and be competitive to enter the world of work, and must know and understand how to format a CV that can meet company standards. In line with this, this community service activity aims to provide training in making CVs in English based on the Application Tracking System (ATS). Methodology/approach: The method used was to conduct training in making Curriculum Vitae in English based on the Application Tracking System. Results: The results of this Community Service activity showed that participants experienced increased knowledge regarding how to write a good and appropriate CV based on the Applicant Tracking Platform. Thus, with this job application preparation training, participants can be confident and have a greater opportunity to be superior to their competitors during file selection during the job application process. Limitations: This community service activity cannot identify problems or weaknesses in documents or job application files such as CVs. This training activity contributes to the community, especially students, alumni, and graduates in Bandar Lampung, who are in the process of looking for jobs to broaden their insight and improve their soft skills in writing ideal CVs, and are ATS-friendly so that they have more opportunities to get work and compete for targeted jobs. Contribution: By carrying out community service activities at the Faculty of Economics and Business, University of Lampung, in 2023, it can be concluded that this training activity ran well and improved community skills in writing English CVs based on the Application Tracking System, which is different from the CV they used before participating in this training activity.from the CV they used before participating this training activity.
Comparative Analysis of Accounting Information’s Quality Pre and Post IFRS Adoption Mira Apriliana Sari; Liza Alvia; Agrianti Komalasari; Sari Indah Oktanti
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.47

Abstract

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.
Pengaruh Penerapan Good Corporate Governance dan Kompetensi Dewan Direksi Terhadap Kinerja Keuangan Perusahaan pada Masa Pandemi Covid-19: (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Dadan Kurniawan; Agrianti Komalasari; Fitra Dharma; Niken Kusumawardani
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i1.1234

Abstract

This study aims to examine the effect of the implementation of good corporate governance and the competence of the board of directors in banking companies listed on the Indonesia Stock Exchange in 2019-2023. This study is a type of quantitative research using secondary data from the Indonesia Stock Exchange and the official website of each company. The sampling method used purposive sampling and obtained a sample of 12 companies with an observation period of 5 years so that the number of research samples was 57 data. The data analysis technique used was multiple linear regression using SPSS 27 software. Based on the results of the study, it was found that managerial ownership had an effect on financial performance. However, this study did not find any influence between the board it-related background variables and institutional ownership on financial performance.
Pengaruh Thin Capitalization, Revaluasi Aset Tetap dan Profitabilitas Terhadap Penghindaran Pajak : Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdapat di Bei Periode 2019 – 2022 Ayu Susanti; Agrianti Komalasari
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3134

Abstract

This study aims to analyze the effect of thin capitalization, fixed asset revaluation, and profitability on tax avoidance in property and real estate companies listed in Indonesia Stock Exchange (IDX) for the period 2019-2022. This study employs a quantitative method using secondary data obtained from financial reports of companies that meet the purposive sampling criteria. Multiple linear regression analysis is used to examine the relationship between independent and dependent variables. The findings indicate that thin capitalization, fixed asset revaluation, and profitability have a positive and significant effect on tax avoidance. This suggests that higher debt utilization, fixed asset revaluation, and profitability increase the likelihood of companies engaging in tax avoidance practices. These findings are expected to provide insights for stakeholders, including the government, investors, and academics, in understanding tax avoidance practices and formulating more effective policies to mitigate potential revenue losses due to such practices.
Pengaruh Good Corporate Governance Terhadap Integrated Reporting Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Anggiafani, Fidia; Alvia, Liza; Komalasari, Agrianti; Puspita, Harsono Edwin
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2280

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) terhadap pengungkapan Integrated Reporting (IR) dengan ukuran perusahaan sebagai variabel moderasi. Studi ini dilakukan pada perusahaan yang memenuhi kriteria Corporate Governance Perception Index (CGPI) pada periode 2019–2023. Sampel penelitian mencakup 11 perusahaan yang secara konsisten mengikuti CGPI dan menerbitkan laporan tahunan di Bursa Efek Indonesia (BEI) selama periode penelitian. Metode analisis data yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, moderated regression analysis (MRA), serta uji hipotesis (uji t) dengan menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa GCG berpengaruh positif terhadap pengungkapan IR, di mana perusahaan dengan tata kelola yang lebih baik cenderung menghasilkan laporan yang lebih transparan dan komprehensif. Selain itu, ukuran perusahaan berperan sebagai variabel moderasi yang memperkuat hubungan antara GCG dan IR, di mana perusahaan dengan ukuran lebih besar memiliki lebih banyak sumber daya untuk meningkatkan kualitas pengungkapan informasi. Sementara itu, profitabilitas tidak menunjukkan pengaruh yang signifikan terhadap kualitas IR. Temuan ini menegaskan pentingnya penerapan GCG dalam meningkatkan transparansi dan akuntabilitas perusahaan
Pengaruh Suku Bunga Kredit dan Kinerja Keuangan Terhadap Harga Saham Pada Sektor Perbankan Benjamin Agustinus Haloho; Mega Metalia; Agus Zahron Idris; Agrianti Komalasari
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1986

Abstract

Increasing stock trading in Indonesia from year to year increased rapidly. This study serves as an initial investigation of how stock exchange involved in banking services were related to stock prices. This cross-national study utilizes the 2018-2021 financial report. Although this dataset heavily relies on Indonesia Stock Exchange reports, our analysis was guided by signalling theory that recognize the importance of investment and return in mitigating the fraud of banking sectors. Linear regression was conducted to determine factors associated with credit interest rate, performance and stock price. Findings indicate that banks categorized by Financial Service Authority showing prevention progress, have a lower likehood of fraud.
Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Nilai Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Muhammad Abduh Hafidz; Agrianti Komalasari; Yuztitya Asmaranti; Neny Desriani
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2025): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i2.1281

Abstract

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.
Sosialisasi dan Edukasi “Go Green and Go Export” bagi UMKM Lampung dan Sabah Malaysia Nairobi Nairobi; Ernie Hendrawaty; Nurdiono Nurdiono; Agrianti Komalasari; Sri Suningsih
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 5 No. 3 (2023): Agustus
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v5i3.1320

Abstract

Pengabdian ini bertujuan mengedukasi dan melatih UMKM Indonesia dan UMKM Malaysia khususnya UMKM Bandar Lampung dan UMKM Sabah Malaysia agar dapat menembus pasar internasional, serta dengan konsep industri hijau diharapkan dapat meningkatkan kualitas dan kepercayaan akan produk UMKM. Metode pengabdian yang akan dilaksanakan ialah berupa pelatihan dan workshop penerapan konsep go green, dan prosedur eksport produk ke pasar global dengan peserta atau mitra internal UMKM Bandar Lampung berjumlah 20 UMKM dan 15 UMKM Sabah Malaysia. sedangkan mitra eksternalnya merupakan Exportir CV. Keripik Panda yang telah berpengalaman melakukan praktik export ke beberapa negara. Kegiatan pengabdian kepada masyarakat ini dilakukan melalui tiga tahapan antara lain persiapan, tahap pelatihan, dan tahapan monitoring dan evaluasi kegiatan. Hasil menunjukkan bahwa terdapat peningkatan pengetahuan peserta sebelum dan setelah treatment. Perolehan nilai hasil rata-rata pre-test adalah 57.00, sedangkan untuk perolehan nilai rata-rata post-test peserta adalah 76.00. Terdapat peningkatan pengetahuan peserta sebesar 6.6%. Dengan demikian, kegiatan ini dapat menambah pengetahuan peserta, serta memberikan dampak positif bagi keberlangsungan dan kemajuan produk UMKM khusus nya UMKM Bandar Lampung Indonesia, dan UMKM Sabah Malaysia. Socialization and Education "Go Green and Go Export" for UMKM in Lampung and Sabah Malaysia This service aims to educate and train Indonesian UMKM and Malaysian UMKM, especially Bandar Lampung MSMEs and Sabah Malaysia MSMEs so that they can penetrate the international market, and with the green industry concept it is hoped that it can increase the quality and trust in UMKM products. The service method that will be carried out is in the form of training and workshops on the application of the go green concept, and product export procedures to the global market with participants or internal partners of Bandar Lampung MSMEs totaling 20 UMKM and 15 Sabah UMKM. while its external partner is an Exporter of CV. Panda chips who have experience in exporting to several countries. This community service activity is carried out through three stages including preparation, training stage, and activity monitoring and evaluation stages. The results showed that there was an increase in participants' knowledge before and after treatment. The average score for the pre-test was 57.00, while the average score for the post-test was 76.00. There was an increase in participants' knowledge of 6.6%. Thus, this activity can increase the participants' knowledge, as well as have a positive impact on the sustainability and progress of MSME products, especially the Bandar Lampung Indonesian MSME, and Sabah Malaysia MSME.
Analisis Pengaruh Penerapan Corporate Governance Terhadap Integrated Reporting Thisya Audina; Agrianti Komalasari; Rona Majidah
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.1009

Abstract

This study aims to analyze the effect of Corporate Governance on Integrated Reporting (IR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Corporate Governance is measured using three indicators: Corporate Governance Perception Index (CGPI) score, the number of board of directors, and the number of audit committee members. Integrated Reporting is assessed based on the seven elements recommended by the International Integrated Reporting Council (IIRC). The sample was selected using purposive sampling, resulting in 55 SOEs. The data were analyzed using multiple linear regression with the aid of SPSS. The results show that CGPI and the board of directors have a positive and significant effect on Integrated Reporting, while the audit committee has no significant effect. These findings support agency theory, indicating that strong corporate governance plays an essential role in promoting transparency and accountability in reporting. The study implies the need to strengthen governance structures and encourages regulators to consider adopting IR as a future reporting standard.
The Effect of Corporate Governance on Profitability as A Moderating Variable Wangi, Bunga Mega; Komalasari, Agrianti; Suhendro, Saring
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1353

Abstract

This study investigates the impact of corporate governance on profitability, with Corporate Social Responsibility (CSR) serving as a moderating variable, focusing on chemical, pharmaceutical, and traditional medicine companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. Using panel data regression with a fixed effect model, the research finds that both independent commissioners and audit committees have a significant positive influence on profitability. The moderated regression analysis further reveals that CSR positively moderates the relationship between independent commissioners and profitability, while it negatively moderates the effect of audit committees on profitability. The findings suggest that enhanced corporate governance mechanisms, particularly the roles of independent commissioners and audit committees, contribute significantly to improved profitability. However, the varying moderating effects of CSR highlight the complexity of corporate governance dynamics. The study is limited by its five-year scope, industry-specific focus, and reliance on secondary data, suggesting that future research should expand the observation period, incorporate other sectors, explore additional moderating variables, and integrate primary data. These findings contribute valuable insights into the corporate governance practices within Indonesia's pharmaceutical sector.
Co-Authors Achmad Chaedar Yasin Bakhtiar Agus Zahron Idris Albi, Rachma Utari Anggiafani, Fidia Annisa Papuanita Hefiria Aryan Danil Mirza. BR Ayu Dwiny Octary Ayu Susanti Ayuni Putri, Lidya Benjamin Agustinus Haloho Bisma Putra Atallah Celvin Yusra Chara Pratami Tidespania Tubarad Dadan Kurniawan Desvita Adaria Desvita Adaria Dewi, Fajar Gustiawaty Doni Sagitarian Warganegara Einde Evana Ernie Hendrawaty Ersi Sisdianto Fajar Gustiawaty Dewi Fathur Rahman As Shiddiq Firda Fitria Nasution Fitra Dharma fitra dharma 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 Lindrianasari Liza Alvia Liza Alvia Liza Alvia Mailiza Maharani Maulidia Berlianti 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 Nadia Maharani Nairobi Neny Desriani Neta Tertina Aratri Niken Kusumawardani Nurdiono Nurdiono Nurul Rizki Yanti Nurul Rizki Yanti Pratiwi, Tasya Puspita, Harsono Edwin R. Ribhan Regina Caeli Reni Oktavia Retno Yuni Nur Susilowati Reyhan Jaya Rialdi Azhar Riska Tiara Putri Rona Majidah Sari Indah Oktanti Sari Indah Oktanti Sembiring 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 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 Yuliansyah Yuliansyah Yuztitya Asmaranti