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PENGUNGKAPAN AIR DALAM PERSPEKTIF AGENDA-SETTING THEORY Bambang Wicaksono; Djuminah Djuminah; Setianingtyas Honggowati
Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.3.34

Abstrak: Pengungkapan Air dalam Perspektif Agenda-Setting Theory. Penelitian ini bertujuan untuk menguji beberapa variabel terkait agenda-setting theory terhadap pengungkapan air. Metode yang digunakan yaitu analisis regresi berganda dengan sampel 198 data laporan tahunan perusahaan terbuka sektor miscellaneous, basic, customer goods, agriculture, dan mining yang pada tahun 2018. Penelitian ini menemukan bahwa keadilan dan proporsional dari sebuah berita sering dipertanyakan oleh publik. Selain itu, banyak perusahaan tidak menyebutkan biaya lingkungan. Oleh karena itu, pemerintah harus menetapkan sustainability report sebagai kewajiban dan bekerja sama dengan media masa untuk membantu pengungkapan air yang proporsional. Abstract: Water Disclosure in Agenda-Setting Theory Perspective. This study aimed to examine several variables related to the agenda-setting theory on water disclosure. The method used was multiple regression analysis with a sample of 198 data on annual reports of public companies in the miscellaneous, basic, customer goods, agriculture, and mining sectors in 2018. This study found that the fairness and proportionality of news are often questioned by the public. In addition, many companies did not mention environmental costs. Therefore, the government had to establish sustainability reports as an obligation and cooperate with the mass media to help proportionate water disclosure.

The Effect of Both Earnings Management and Tax Planning To The Value of The Company With Corporate Governance As Variable Moderating Nia Suryani; Djuminah Djuminah
AFEBI Accounting Review Vol 2, No 1 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

The primary objective of this study is to determine the impact of both earnings management and tax planning towards the value of the firm, corporate governance is measured by using score CGPI as moderating variable. This study uses purposive sampling method that generates 40 samples of company listings on the Indonesia Stock Exchange (IDX) and registered in participation Corporate Governance Perception Index (CGPI) during 2012 until 2015.Based on the test result of regression analysis it showed that earnings management practices which is measured by using discretionary accrual shows regression coefficients of 2,557 with p-value of 0,015 or p-value is below 0,05, so it has negative impact to the value of the firm, then it can be concluded that the existence of earnings management can reduce the value of the firm. Tax planning activity is measured by using Cash_ETR which shows regression coefficients -0.956 with a p-value of 0,005 or p-value is below 0,05, which means it gives a negative impact to the value of the firm, so it can be concluded that the higher level of tax planning by management will have an impact on the declining value of the firm. Furthermore, corporate governance which is measured using the CGPI’s score is not a moderating variable between earnings management and value of the firm, showed by p-value of 0,090, whereas the relationships of tax planning and value of the firm can be moderated by corporate governance, showed by p-value of 0,024.Keywords: CGPI’s Score, Corporate Governance, Discretionary Accrual, Earnings Management, Tax Planning, Value of the Firm

Pewarnaan Alami Batik Eco Print, Upaya Peningkatan Kreativitas Produk Lokal di Jumog Berjo Karanganyar Rahmawati Rahmawati; Sarah Rum Handayani; Djuminah Djuminah; Sri Hartoko; Sri Murni; Fransisca Sestri Goestjahjanti
TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Vol. 5 No. 1 (2022): TRIDARMA: Pengabdian Kepada Masyarakat (PkM)
Publisher : Institute of Computer Science (IOCS)

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Tujuan kegiatan ini adalah untuk melestarikan dan mengembangkan batik sebagai identitas budaya bangsa, menerapkan inovasi desain yang variatif dengan pewarna alami, mengimplementasikan konsep ramah lingkungan berbasis potensi unggulan wilayah, meningkatkan kompetensi sumber daya manusia di sentra kerajinan batik Jumog Karanganyar, serta mengemas inovasi dan produk batik secara ekonomis dan berdaya jual tinggi dalam rangka meningkatkan pendapatan masyarakat. Metodologi yang diterapkan dalam kegiatan ini meliputi pelatihan teknik pewarnaan alam ramah lingkungan dan desain dan corak yang unik dan menarik, pendampingan pasca pelatihan, serta evaluasi kegiatan untuk meningkatkan capaian kegiatan. Luaran kegiatan ini adalah adanya desain produk baru yang dapat dihasilkan oleh pelaku usaha batik. Hasil kegiatan ini adalah peningkatan penjualan dan pendapatan masyarakat dengan adanya inovasi hasil produksi batik bagi masyarakat Jumog Kabupaten Karanganyar. Kesimpulan dari kegiatan ini adalah bahwa hubungan antara akademisi dan masyarakat dalam bentuk pengabdian kepada masyarakat sangatlah penting. Masyarakat dapat menerima manfaat dalam rangka meningkatkan ekonomi dan kesejahteraan melalui peningkatan kapasitas SDM, sedangkan akademisi dapat meningkatkan pencapaian IKU institusi terutama terkait peran institusi bagi masyarakat luas.

The Effect of Both Earnings Management and Tax Planning To The Value of The Company With Corporate Governance As Variable Moderating Nia Suryani; Djuminah Djuminah
AFEBI Accounting Review Vol. 2 No. 1 (2017): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i01.66

The primary objective of this study is to determine the impact of both earnings management and tax planning towards the value of the firm, corporate governance is measured by using score CGPI as moderating variable. This study uses purposive sampling method that generates 40 samples of company listings on the Indonesia Stock Exchange (IDX) and registered in participation Corporate Governance Perception Index (CGPI) during 2012 until 2015.Based on the test result of regression analysis it showed that earnings management practices which is measured by using discretionary accrual shows regression coefficients of 2,557 with p-value of 0,015 or p-value is below 0,05, so it has negative impact to the value of the firm, then it can be concluded that the existence of earnings management can reduce the value of the firm. Tax planning activity is measured by using Cash_ETR which shows regression coefficients -0.956 with a p-value of 0,005 or p-value is below 0,05, which means it gives a negative impact to the value of the firm, so it can be concluded that the higher level of tax planning by management will have an impact on the declining value of the firm. Furthermore, corporate governance which is measured using the CGPI’s score is not a moderating variable between earnings management and value of the firm, showed by p-value of 0,090, whereas the relationships of tax planning and value of the firm can be moderated by corporate governance, showed by p-value of 0,024.Keywords: CGPI’s Score, Corporate Governance, Discretionary Accrual, Earnings Management, Tax Planning, Value of the Firm

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Galih Asmara Bangun; Djuminah Djuminah
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 8, No 3 (2023): Agustus
Publisher : Departemen Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimen.v8i3.24688

Tujuan dari penelitian ini adalah untuk menguji lima prediktor yang diduga mempengaruhi kebijakan dividen perusahaan perbankan yang listing di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan sampel sebanyak sembilan perusahaan sektor perbankan yang memenuhi kriteria tertentu selama periode amatan 2012-2021. Peneliti menggunakan regresi data panel fixed effect model dengan bantuan software Eviews 9 untuk meneliti pengaruh rasio keuangan (profitabilitas, leverage, dan likuiditas), kebijakan dividen sebelumnya dan pandemi Covid-19 terhadap kebijakan pembayaran dividen. Hasil penelitian secara parsial menunjukkan variabel kebijakan dividen sebelumnya berpengaruh positif terhadap kebijakan dividen (signifikan pada taraf 1%), profitabilitas berpengaruh negatif (signifikan pada taraf 10%), dan leverage berpengaruh negatif (signifikan pada taraf 1%), sementara variabel likuiditas dan pandemi Covid-19 tidak mempunyai pengaruh terhadap kebijakan dividen. Nilai adjusted R-squared berada pada nilai 0,845 menunjukkan variabilitas kebijakan dividen sebesar 84,5% ditentukan oleh variabel independen yang digunakan dalam penelitian. Temuan ini dapat digunakan praktisi manajerial untuk memperhatikan prediktor untuk meningkatkan kinerja perusahaan dan untuk memastikan investor memperoleh pengembalian dividen yang optimal pada saham sektor perbankan.

PENCIPTAAN IDENTITAS BATIK SEDULUR SIKEP DENGAN PEMBERDAYAAN KELOMPOK BATIK DESA SUMBER DI KABUPATEN BLORA M. Rudianto; Rahmawati Rahmawati; Endang Dwi Amperawati; Djuminah Djuminah; Sri Hartoko; Rita Noviani; Rispantyo Rispantyo; Charly Malinda; Erna Setiany; Sri Mulyani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.13014

Sedulur Sikep atau yang dikenal sebagai Masyarakat Samin menyebar di berbagai daerah di Kabupaten Blora, Pati, Bojonegoro dan sekitarnya. Sedulur Sikep merupakan masyarakat Suku Jawa yang mengikuti pemahaman dan perilaku seora tokoh pada masa sebelum kemerdekaan yang bernama Samin Surosentiko. Salah satu kelompok pemukiman Sedulur Sikep adalah di Dusun Tambak, Desa Sumber, Kecamatan Kradenan, Kabupaten Blora, Jawa Tengah. Pakaian adat yang digunakan merupakan pakaian Jawa yang banyak dipakai oleh masyarakat Jawa pada umumnya. Sedulur Sikep membutuhkan pakaian untuk digunakan dalam berbagai acara perkumpulan, tidak mengubah adat kebiasaan pakaian yang sering digunakan tetapi dibutuhkannya penguat identitas Sedulur Sikep. Solusi yang ditawarkan oleh Tim Pengabdian Kepada Masyarakat (PKM) Kerjasama adalah perancangan desain motif batik identitas Sedulur Sikep dengan pemberdayaan masyarakat Desa Sumber. Di Desa Sumber tedapat Kelompok Batik dengan nama Batik Manggar, usaha dalam memproduksi kain batik di tingkat lokal. Kelompok Batik Manggar dilibatkan dalam produksi kain batik bagi Sedulur Sikep. Tim PKM Kerjasama dapat melakukan pelatihan dan pendampingan dalam: perancangan motif, penyediaan bahan dan peralatan batik, serta proses produksi batik. Produksi batik dengan menerapkan teknik batik cap kertas, yang merupakan pengembangan teknik batik cap untuk memperoleh kemudahan dan keterjangkauan dalam pembuatan alat cap. Kegiatan menghasilkan luaran artikel ilmiah pengabdian masyarakat, publikasi media, dan pendaftaran Hak Kekayaan Intelektual (HKI) motif batik identitas Sedulur Sikep.

Mental Accounting and MSME Sustainability: The Mediating Role of Financial Performance toward SDG 8 Sri Mulyani; Rahmawati Rahmawati; Djuminah Djuminah; Evi Gantyowati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.167

Objective: Examining the effect of mental accounting on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) and investigates the mediating role of financial performance. Given the significant contribution of MSMEs to economic growth and employment, understanding factors that support their long-term sustainability is essential for achieving Sustainable Development Goal (SDG) 8 on sustainable economic growth and productive employment. Method: Employing a quantitative research design using survey data collected from 226 MSME owners in Kudus Regency, Central Java, Indonesia. Respondents were selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. Results: The findings reveal that mental accounting has a significant positive effect on both financial performance and MSME sustainability. Financial performance also significantly influences business sustainability and serves as a mediating variable in the relationship between mental accounting and MSME sustainability. These results indicate that MSME owners who effectively plan, manage, and evaluate their financial resources are more likely to achieve stronger financial performance and long-term business sustainability. Novelty: Studying extends the behavioral accounting literature by examining financial performance as a mediating mechanism linking mental accounting and MSME sustainability. The findings provide practical insights for MSME stakeholders and policymakers regarding the importance of financial decision-making behavior in strengthening business resilience and supporting SDG 8.

Mental Accounting and MSME Sustainability: The Mediating Role of Financial Performance toward SDG 8 Sri Mulyani; Rahmawati Rahmawati; Djuminah Djuminah; Evi Gantyowati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.167

Objective: Examining the effect of mental accounting on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) and investigates the mediating role of financial performance. Given the significant contribution of MSMEs to economic growth and employment, understanding factors that support their long-term sustainability is essential for achieving Sustainable Development Goal (SDG) 8 on sustainable economic growth and productive employment. Method: Employing a quantitative research design using survey data collected from 226 MSME owners in Kudus Regency, Central Java, Indonesia. Respondents were selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. Results: The findings reveal that mental accounting has a significant positive effect on both financial performance and MSME sustainability. Financial performance also significantly influences business sustainability and serves as a mediating variable in the relationship between mental accounting and MSME sustainability. These results indicate that MSME owners who effectively plan, manage, and evaluate their financial resources are more likely to achieve stronger financial performance and long-term business sustainability. Novelty: Studying extends the behavioral accounting literature by examining financial performance as a mediating mechanism linking mental accounting and MSME sustainability. The findings provide practical insights for MSME stakeholders and policymakers regarding the importance of financial decision-making behavior in strengthening business resilience and supporting SDG 8.

A Bibliometric Analysis and Literature Review of Sustainable Business Practices: Sustainability Disclosure in Indonesia’s Cement Industry Wijaya Triwacananingrum; Rahmawati Rahmawati; Djuminah Djuminah; Agung Nur Probohudono
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.283

Objective: The purpose of this study is to analyze data mapping from cement companies and disclosures in sustainability reports. Diagrams will be incorporated to facilitate a comprehensive understanding. Method: This research uses sustainability reports from 17 cement companies in Indonesia, with disclosure years 2017-2020, using the GRI standards approach. This study reviews sustainability reports using Textual Analysis with a word-count approach developed by Loughran and McDonald. This approach counts how many words describe the context of the sustainability report and its disclosures, followed by the presentation of the Bibliometric Analysis developed by Hesford. Furthermore, the researcher will conduct a complete descriptive and thematic analysis. Results: This study shows that Semen Jawa had the best overall sustainability disclosures across the observed years. The most general aspect was disclosed by Semen Jawa in 2017, Semen Tonasa in 2018, and Semen Baturaja in 2019 and 2020. The most economical aspect was Semen Jawa throughout 2017-2019, and Semen Baturaja in 2020. Disclosing the most environmental aspect was PT. Indocement Tunggal Perkasa for the entirety of the observed years. The most social aspect was Semen Jawa from 2017-2020. With this mapping, you will be able to see the cement industry's concern for sustainability. Novelty: Through sustainability reports, it is hoped to demonstrate the sustainability of Indonesia's cement industry, which is expected to help protect it from the negative impacts of its production operations. Therefore, it is hoped that the cement industry's role in the country's economy will eventually be strengthened.

A Bibliometric Analysis and Literature Review of Sustainable Business Practices: Sustainability Disclosure in Indonesia’s Cement Industry Wijaya Triwacananingrum; Rahmawati Rahmawati; Djuminah Djuminah; Agung Nur Probohudono
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.283

Objective: The purpose of this study is to analyze data mapping from cement companies and disclosures in sustainability reports. Diagrams will be incorporated to facilitate a comprehensive understanding. Method: This research uses sustainability reports from 17 cement companies in Indonesia, with disclosure years 2017-2020, using the GRI standards approach. This study reviews sustainability reports using Textual Analysis with a word-count approach developed by Loughran and McDonald. This approach counts how many words describe the context of the sustainability report and its disclosures, followed by the presentation of the Bibliometric Analysis developed by Hesford. Furthermore, the researcher will conduct a complete descriptive and thematic analysis. Results: This study shows that Semen Jawa had the best overall sustainability disclosures across the observed years. The most general aspect was disclosed by Semen Jawa in 2017, Semen Tonasa in 2018, and Semen Baturaja in 2019 and 2020. The most economical aspect was Semen Jawa throughout 2017-2019, and Semen Baturaja in 2020. Disclosing the most environmental aspect was PT. Indocement Tunggal Perkasa for the entirety of the observed years. The most social aspect was Semen Jawa from 2017-2020. With this mapping, you will be able to see the cement industry's concern for sustainability. Novelty: Through sustainability reports, it is hoped to demonstrate the sustainability of Indonesia's cement industry, which is expected to help protect it from the negative impacts of its production operations. Therefore, it is hoped that the cement industry's role in the country's economy will eventually be strengthened.

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