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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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Analisis Pengaruh Kualitas Audit Internal terhadap Efektivitas Kebijakan Lindung Nilai Perusahaan Sektor Energi di Indonesia Muhammad Abib Nur Alim; Agrianti Komalasari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1551

Abstract

This study aims to analyze the influence of internal audit quality on the effectiveness of hedging policies in energy sector companies listed on the Indonesia Stock Exchange in 2020-2023. Using annual financial statements and annual reports, this study selected 30 companies using a purposive sampling method. The internal audit variable in this study was measured by three proxies: Internal Audit Charter, Internal Auditor Competence, and Internal Auditor Training. This study used multiple linear regression analysis as a hypothesis testing method. The results indicate that Internal Audit Charter Disclosure has a positive effect on hedging effectiveness disclosure, while Internal Auditor Competence Disclosure and Internal Auditor Training have insignificant and negative effects on hedging policy effectiveness. Based on these results, companies with robust internal audit charters and comprehensive components tend to be more proactive in disclosing hedging policies to avoid reputational or regulatory risks. Companies that disclose internal auditor competency and training through documents do not necessarily guarantee disclosure of hedging effectiveness. This indicates that documentation of internal auditor competency or training in annual reports does not necessarily reflect the overall company oversight.
Determinan Sustanability Financial Performance Islamic Bank Wilayah Asia Ersi Sisdianto; Einde Evana; Komalasari, Agrianti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), and Sustainability Reporting on Sustainability Financial Performance in Islamic banks in Asia, specifically in Indonesia, Malaysia, and Brunei Darussalam. A quantitative approach is employed, using dynamic panel regression analysis to examine the relationship between these three factors and the sustainable financial performance of banks. The results of the study indicate that ICSR has a positive and significant impact on Sustainability Financial Performance, whereas ICG, although showing a positive influence, is not significant. Conversely, Sustainability Reporting shows a negative but insignificant influence on sustainable financial performance. This study has several limitations, including its scope, which only covers Islamic banking data from three countries in Asia, potentially limiting the generalizability of the findings to other regions. Additionally, global factors and additional variables such as company size and government policies were not analyzed, which could affect the results. The practical implications of this study highlight the importance for Islamic banks to enhance the implementation of ICSR and ICG to improve their competitiveness and long-term financial stability. The implementation of Sustainability Reporting also needs to be strengthened in order to have a more significant impact on sustainable financial performance.
KOMITE AUDIT, FINANCIAL DISTRESS, DAN MANAJEMEN LABA: STUDI EMPIRIS PADA BADAN USAHA MILIK NEGARA DI INDONESIA Dewi, Fajar Gustiawaty; Komalasari, Agrianti; Alvia, Liza
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.
Analyzing the Capital Structure, Economic Value Added, Firm Value and Environmental Performance in Indonesia Berlianti, Maulidia; Lindrianasari, Lindrianasari; Komalasari, Agrianti
International Journal of Business, Economics & Financial Studies Vol. 1 No. 1 (2023): May 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i1.12

Abstract

The palm oil industry is one of Indonesia's largest foreign exchange earners and is directly associated with the job creation act had divided opinions regarding the job creation law. Positive reactions were exhibited, particularly by palm oil entrepreneurs, because one of the purposes of the law is the ease of obtaining business permits, which will facilitate investor attraction. This study provides empirical evidence in improving the capital structure, economic value added, firm value, and environmental performance of plantation companies listed on the Indonesian Stock Exchange after implementing Indonesian Act No.39 of 2014 concerning plantations. A total of 10 plantation companies listed on the Indonesian Stock Exchange from 2010-2019 were used as the sample, and the independent t-test was the analytical method employed. Subsequently, the research found an improvement after implementing Indonesian Act No.39 of 2014 concerning plantations. These results are expected to provide useful information and contributions for prospective investors of plantation companies, as well as assist in the formation of laws by the government.
A Literature Review: Tax Planning and Avoidance in Earnings Management Intan Kumala Ratu; Agrianti Komalasari; Liza Alvia
International Journal of Scientific Multidisciplinary Research Vol. 1 No. 11 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v1i11.7376

Abstract

This study aims to give a comprehensive analysis of the intricate relationship between tax planning, tax avoidance, and earnings management in the context of corporate financial practices. Through an extensive literature review, the research elucidates the multifaceted implications of these practices on financial reporting, corporate governance, and adherence to international tax regulations. The findings reveal that legal tax planning, when aligned with strategies to reduce taxable income, can positively impact reported earnings. However, the transformation of tax planning into a tool for earnings management raises ethical and transparency concerns, leading to global regulatory scrutiny. The study also investigates the nuanced impact of a declining tax rate on companies' strategies for managing earnings, emphasizing the need for careful consideration and ethical financial practices. Future research directions are proposed, highlighting the importance of empirical investigations across diverse industries and regions to deepen our understanding of the intricate relationship between tax practices and earnings management. The findings contribute valuable insights for stakeholders, practitioners, and policymakers
DIGITALISASI KETERSEDIAAN BAHAN BAKU DAN PRODUK PAKAN TERNAK DI DESA RUKTI ENDAH, SEPUTIH RAMAN, LAMPUNG TENGAH Sulistiyanti, Sri Ratna; Winanti, Diki Danar Tri; Komalasari, Agrianti; Setyawan, F.X. Arinto
Nemui Nyimah Vol. 2 No. 1 (2022): Nemui Nyimah
Publisher : FT Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/nm.v2i1.35

Abstract

Desa Rukti Endah, Kecamatan Seputih Raman berpotensi sebagai sentra pakan ternak di Kabupaten Lampung Tengah. Kelompok peternak desa tersebut telah memanfaatkan produk samping pascapanen dari berbagai jenis tanaman pangan untuk diolah menjadi pakan sehingga dapat mencukupi kebutuhan konsumsi ternaknya secara mandiri. Manajemen rantai pasok (supply chain) pakan yang dilakukan oleh kelompok peternak selama ini masih menggunakan sistem seadanya dan distribusinya hanya mengalir begitu saja tanpa pencatatan yang jelas. Program Pengabdian Kepada Masyarakat Desa Binaan ini bertujuan untuk membantu masyarakat dalam digitalisasi tata kelola rantai pasok pakan ternak di Desa Rukti Endah mulai dari pengadaan bahan baku, pengolahan menjadi pakan, hingga pemasaran produknya ke area lokal kabupaten maupun sekitar Provinsi Lampung. Potensi keberlanjutan dari program ini sangat besar mengingat belum ada aplikasi android buatan lokal Indonesia yang mengulas tentang manajemen rantai pasok khususnya terkait produksi pakan ternak.
KEWIRAUSAHAAN DIGITAL SEBAGAI STRATEGI TRANSFORMASI UMKM LAMPUNG Aryan Danil Mirza. BR; Joni Putra; Agrianti Komalasari; Retno Yuni Nur Susilowati
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): Volume 3 - Nomor 2 - Juli 2025
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v3i2.82

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving regional economic growth, but still face challenges in the digital era, particularly in terms of digital literacy and financial management. This community service activity aims to increase the capacity of MSMEs in utilizing digital technology and strengthening financial literacy. The activity was held at Maharindu Kopi, Bandar Lampung, and was attended by 12 MSME actors from the food and beverage sector, makeup services, Pahawang tour services, and honey products. The implementation method was an interactive workshop covering three main topics, namely digital marketing and financial literacy (cost of goods sold and profit calculation). The results of the activity showed a significant increase in participants' understanding based on a comparison of pre-test and post-test scores. Overall, this activity had a positive impact on strengthening the competitiveness of MSMEs in the digital era, while also making a real contribution to building a digital entrepreneurship ecosystem in Lampung Province.
Income Smoothing: Can Firm Size as a Moderation Achmad Chaedar Yasin Bakhtiar; Agrianti Komalasari; Liza Alvia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6983

Abstract

This study analyzes the effect of cash holding, leverage, profitability, and company size on income smoothing practices with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results show that cash holding does not have a significant effect on income smoothing practices, because companies tend to use cash for operational needs, debt payments, and dividends, so it is not used for profit manipulation. On the contrary, profitability and leverage have a significant effect on income smoothing practices, where companies with low profitability and high leverage tend to engage in this practice to maintain their reputation and the stability of their financial statements. In addition, firm size does not moderate the effect of cash holding on income smoothing practices, indicating that larger company size does not affect management decisions in carrying out this practice. However, firm size strengthens the effect of profitability and leverage on income smoothing practices. The larger the company size, the higher the tendency of management to stabilize financial statements to maintain the company's image and the trust of stakeholders, especially creditors. These findings provide insight for investors and regulators in understanding the factors that influence income smoothing practices in the manufacturing sector.
The Effect of Enterprise Risk Management, Managerial Ownership, and Firm Size on Firm Value with Good Corporate Governance as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Nadia Maharani; Agrianti Komalasari; Reni Oktavia
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1049

Abstract

This study aims to examine the effects of Enterprise Risk Management (ERM), managerial ownership, and firm size on firm value in banking companies, as well as to analyze the moderating role of Good Corporate Governance (GCG) as proxied by the audit committee. The research adopts a quantitative approach with a causal research design and utilizes panel data analysis. Secondary data were collected from the financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling technique, and the data were analyzed using panel data regression with the assistance of EViews 13 software. The findings reveal that ERM has a negative effect on firm value, managerial ownership does not have a significant effect on firm value, and firm size has a positive effect on firm value. Furthermore, GCG through the audit committee is found to moderate the relationship between ERM and firm value, indicating that effective governance strengthens the supervision of risk management practices. However, GCG does not moderate the relationship between managerial ownership and firm value, nor between firm size and firm value. These results suggest that the role of corporate governance in enhancing firm value in the banking sector is primarily associated with its effectiveness in overseeing risk management rather than ownership structure or firm scale.
The Influence of Earnings Quality, Banking Technology, Operational Efficiency, and Non-Performing Loans (NPL) on Firm Value Albi, Rachma Utari; Komalasari, Agrianti; Syaipudin, Usep
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1339

Abstract

This study examines the influence of earnings quality, banking technology, operational efficiency, and non-performing loans (NPLs) on firm value in the Indonesian banking sector. Employing a quantitative approach, the study analyzes secondary data from conventional banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Tobin’s Q is used to measure firm value, while independent variables include Net Profit Margin (NPM), mobile banking usage, BOPO (operating expenses to income ratio), and NPLs. The results reveal that earnings quality (NPM) and banking technology (mobile banking) have a significant positive effect on firm value, indicating that profitability and digital adoption enhance investor trust and market valuation. Conversely, operational inefficiency (BOPO) and high NPL levels negatively impact firm value, suggesting that cost control and credit risk management are critical to sustaining financial performance. Firm size also demonstrates a significant positive effect, underscoring its role in reinforcing stability and resilience in dynamic financial environments. This research contributes to the understanding of how financial and technological variables interact to shape firm value, particularly amid the digital transformation of the banking industry. The findings support both signaling and stakeholder theories, indicating that transparent, efficient, and tech-savvy operations serve as credible signals to investors and promote long-term value creation.
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