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All Journal EL-MUHASABA Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Share: Jurnal Ekonomi dan Keuangan Islam EKONOMIKA45 Research Horizon Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Intan Lifinda Ayuning Putri
Univerisitas Brawijaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengembangan Keterampilan Leadership dan Self Development Bagi Mahasiswa Waluyowati, Nur Prima; Salisa, Meilenia Rahma; Rachman, Helmy Aulia; Putri, Intan Lifinda Ayuning
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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Abstract

Pengembangan keterampilan kepemimpinan dan self-development merupakan hal yang penting bagi mahasiswa, bertujuan untuk membekali mahasiswa dengan keterampilan yang dibutuhkan guna menghadapi tantangan kompleks di dunia kerja global yang terus berkembang. Untuk mengatasi kesenjangan tersebut diadakan sebuah program pengabdian masyarakat, yakni menyediakan pelatihan bagi mahasiswa, untuk meningkatkan keterampilan kepemimpinan, memfasilitasi pengembangan diri yang holistik, serta mempersiapkan mahasiswa menghadapi tantangan. Melalui pelatihan dengan metode ceramah memungkinkan mahasiswa untuk berbagi pengalaman dan memperdalam pemahaman teoritis. Dengan melakukan metode ini juga dapat memberikan ruang interaksi yang dinamis dan inklusif bagi peserta pelatihan, yang dirancang khusus untuk memperkuat kapasitas mahasiswa dalam memimpin serta mengembangkan potensi diri. hasil dari kegiatan ini menunjukkan bahwa peserta pelatihan memiliki ketertarikan untuk mengembangkan diri. pemahaman mereka tentang pentingnya leadership dan self development akan memberikan dampak positif jangka panjang bagi perkembangan pribadi dan profesional mahasiswa di masa depan maupun kemampuan mereka untuk menerapkan konsep-konsep tersebut secara efektif dalam berbagai aspek kehidupan sehari-hari.
Exploration of Corporate Social Responsibility Activities in Indonesia: Tourism and Creative Economy Putri, Intan Lifinda Ayuning; Alam, Muhammad ⁠⁠⁠⁠Dimar; Rachman, Helmy Aulia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The phenomenon of climate change is a global issue that has caught the attention of the government. The problem urges the government to enact various policies that can withstand the rate of climate change. One of the government policies is requiring companies to carry out Corporate Social Responsibility (CSR) activities. This policy has proven to increase investment in green initiatives, sustainability activities, employee training, and local community involvement. This study aims to map the CSR trends undertaken by Go Public companies in Indonesia, especially in the tourism and creative economy sector. This sector was chosen because it has a positive impact on climate change mitigation through investment in sustainable practices. The methodology used in this research is documentation to explore how the CSR of each company has evolved over several years and its trends. The findings of this study reveal the evolution of CSR from a mere philanthropic concept to a core strategy that integrates environmental sustainability, social welfare, and business growth. The implications of this research are expected to provide a more complex view of the direction of CSR development in Indonesia's tourism sector, with regards to policy, business practice, and future research.
PENGARUH GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan-Perusahaan Properti dan Real Estate yang Go-Public di Bursa Efek Indonesia) Putri, Intan Lifinda Ayuning; Prihatiningtyas, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examined the effect of good corporate governance and ownership structure on the financial performance of a company. Good corporate governance was identified by the proportion of independent commissioner board, while ownership structure was proxied by the proportion of institutional and managerial ownership. The indicators of financial performance were measured by Return on Equity (ROE) and Return on Asset (ROA). The study used 22 companies as a sample from a population of 54 property and real estate companies listed on the Indonesian Stock Exchange and got total data 110 in the period 2008-2012. The sample was determined using purposive sampling method. The study used multiple regression analysis and the data were analysed using SPSS. Measured by ROE, the result showed that there was negative effect of the proportion of independent commissioner board and institutional ownership on firm financial performance. However, it was not found that managerial ownership had an influence on financial performance. Another result showed that the proportion of independent commissioner board, the proportion of institutional and managerial ownership had a positive effect on financial performance were measured by ROA.Keywords: good corporate governance, ownership structure, firm financial performance
Digital Financial Application Literacy for MSMEs Putri, Intan Lifinda Ayuning
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) contribute substantially to Indonesia’s economic growth, yet many continue to struggle with limited financial literacy and low digital readiness, particularly in managing routine bookkeeping. This community service program aims to strengthen MSME financial management skills by integrating financial literacy education with practical training using the BukuWarung digital application. Employing a service-learning approach, the program was conducted through preparation, training, simulation, and evaluation stages involving 15 MSME actors across various sectors. The results indicate significant improvement, with participants’ average understanding scores increasing from 42% before training to 81% after training, accompanied by greater accuracy and independence in recording transactions digitally. These findings demonstrate that combining conceptual learning with hands-on digital practice effectively enhances MSME financial capability. The program concludes that sustained mentoring and extended intervention duration are necessary to ensure long-term adoption of digital bookkeeping practices and support MSME business sustainability.
An Analysis Of Perceived Usefulness, Perceived Ease Of Use, And Perceived Security On The Intention To Use Qris In Malang City Saleh, Ibadurrahman; Putri, Intan Lifinda Ayuning
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.427

Abstract

This research quantitatively determines whether perceived usefulness, perceived ease of use, and perceived security affect the intention to use QRIS in Malang City. Bank Indonesia, as the regulator of financial and payment regulations, has issued a new payment instrument, QRIS, as a standardization of digital payment instrument applications based on QRCode. This research involves 105 respondents of established criteria, including age, gender and job, and data collected through questionnaires distributed through Google Forms. The data obtained are analysed by the Partial Least Square Structural Equation Modeling (PLS-SEM) processed by SmartPLS software. The results of this research exhibit that perceived usefulness, perceived ease of use, and perceived security affect the intention to use QRIS in Malang City. This research supports the TAM theory and can be a consideration for digital financial service providers in developing QRIS to provide added value to their services to consumers.
The Influence Of Environmental, Social, And Governance Disclosure, Board Gender Diversity, And Firm Size On Financial Performance Farel Adira Putra; Putri, Intan Lifinda Ayuning
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Previous studies on the relationship between ESG, board gender diversity, firm size, and financial performance still leave many research gaps. Accordingly, this quantitative study examines the influence of environmental, social, and governance (ESG) disclosure, board gender diversity, and firm size on the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. This sector was selected due to its significant contribution to the national economy and substantial environmental and social challenges. Secondary data, including financial statements and sustainability reports, were collected from 84 energy companies selected through purposive sampling. Panel data regression analysis using EViews 12 shows that ESG disclosure and firm size positively and significantly affect financial performance, while board gender diversity does not have a significant effect. These findings underscore the importance of ESG transparency, board gender diversity, and firm size in enhancing legitimacy, accountability, and competitiveness, ultimately driving financial performance.
An Analysis Of The Implementation Of Pmk No 66 Of 2023 On Income Tax Article 21 Impostion For Benefit In Kind At Medium Taxpayer Office Of Malang Rahutomo, Niken Pangesti; Putri, Intan Lifinda Ayuning
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.195

Abstract

In response to the Harmonization of Tax Regulations Act (UU HPP), the government has enacted a new regulation, Minister of Finance Regulation No. 66 of 2023 (PMK 66/2023), which specifically regulates the implementation and application of benefit in kind as a reduction in gross income by employers and as income subject to tax by recipients. This study aims to analyze the PMK 66/2023 implementation on the tax income of the Medium Taxpayer Office of Malang from Income Tax Article 21 (PPh 21), and compare the PPh 21 tax income before and after the PMK 66/2023 implementation. This study applies descriptive interpretive methods, involving data collected through documentation and interviews. The findings suggest that the implementation of PMK 66/2023 increases the PPh 21 tax income of the Medium Taxpayer Office of Malang. Furthermore, the tax imposition on benefits in kind is viewed as a means to enhance employee welfare and ensure fairness for business expenditures in accordance with business operations, which were previously not considered in income tax assessments.
A Semiotic Study of the Annual Reports of PT Bank Central Asia, Tbk Before and During Its Recognition as the Winner of the 2023 Annual Report Award (ARA) Khoiriyah, robi'atul; Putri, Intan Lifinda Ayuning
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examines the transformation of corporate communication in PT Bank Central Asia Tbk’s annual reports before and after winning the Annual Report Award (ARA) 2023 through a three-stage semiotic approach. Using a qualitative interpretative method and content analysis based in syntax, semantics and pragmatics, the research focuses on narrative text, data visualization, and financial reports from 2022-2024. The results show that narrative structure evolved from passive-descriptive (2022) to active-persuasive and cohesive (2023-2024), with increasingly narrative infographic-visual integration. Semantically, net profit transformed from a recovery symbol (2022) into evidence of digital-ESG transformation success (2023) and a post-award stability marker (2024) . ESG evolved from an administrative supplement to a core corporate identity foundation. Pragmatically, the annual report ‘s communicative function shifed from informative to persuasive-legitimation, with narratives influencing investor and stakeholder perceptions. These findings reinforce the understanding that annual reports act as media for social reality construction and symbolic legitimation instruments. Practical implications emphasize the importance of strategic narratives, persuasive visuals, and  ESG meaning in strengthening reputation and market trust. This study contributes to qualitative accounting and financial communication literature, particularly for  companies seeking symbolic advantage through sustainable reporting.
Co-Authors . Rosidi Agung Nugroho Adi Alam, Muhammad Dimar Alam Alam, Muhammad ⁠⁠⁠⁠Dimar Areta Widya Kusumadewi Astri, Mutia Fadila Farah Diffa Gusti Aprissa Farel Adira Putra Helmy Adam Helmy Adam Helmy Aulia Rachman Imam Subekti Kardina Yudha Parwati Kemal Sandi Khoiriyah, robi'atul Langgeng Setyono, Langgeng Lusi Kurnia Muhammad Dimar Alam Muhammad Dimar Alam Muhammad Hafiz Riandi Muhammad Saifi Muliasri, Hawarini Musyaffa, Muhammad Shidqi Mychelia Champaca Purwandika, Lendy Dara Rahutomo, Niken Pangesti Riandi, Muhammad Hafiz Rosidi Rosidi Saleh, Ibadurrahman Salisa, Meilenia Rahma Waluyowati, Nur Prima Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Zaki Baridwan