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All Journal Jurnal Akuntansi & Auditing Indonesia Kinerja Media Ekonomi dan Manajemen Jurnal Akuntansi Bisnis MODUS-Jurnal Ekonomi dan Bisnis Asia Pacific Fraud Journal ASEAN Journal of Community Engagement Jurnal Dharma Bhakti Ekuitas Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Atma Inovasia Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis
Anggreni Dian Kurniawati
Faculty Of Business And Economics, Universitas Atma Jaya, Yogyakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Artpreneurship: Innovate to Overcome the Challenge Kusuma, Gabriella Hanny; Kurniawati, Anggreni Dian; Junaedi, Sheellyana, M. F.; Widiastuti, Theresia Diah
ASEAN Journal of Community Engagement Vol. 7, No. 2
Publisher : UI Scholars Hub

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

Abstract

This community engagement program aimed to improve the innovation of artpreneurs, a combination of artistic qualities with business sense in cultural sectors, overcoming the impact of the disruptive moment, such as the COVID-19 pandemic. This program used the Asset-Based Community Development method to explore the needs of the community. The exploration process used an appreciative inquiry approach to determine strengths, opportunities, aspirations, and results based on the inquiry from the community. This program was conducted in Ngestiharjo Village, Yogyakarta, Indonesia, as a part of the community service learning program Wiradesa conducted by the students and organized by Universitas Atma Jaya Yogyakarta. The participants were five artpreneurs who were members of the Ngestiharjo art community and own small and medium-sized enterprises. This community engagement program successfully defined the potential resources of the Ngestiharjo artpreneurs. The potential resources are intangible (network, cohesion, experiences, creativity, and quality) and tangible (venue and digital equipment) assets. These potential assets become an important element in developing a program using the Theory of Change (ToC). The results of this community engagement program are expressed in the ToC scheme which could be a guide for the members of the Ngestiharjo art community to improve their capacity to achieve their goals. Despite its limitations, this method of community development is replicable for communities with similar situations, striving toward innovations in maximizing arts and culture.
Rational Choice Theory as a Philosophical Basis for Voluntary Disclosure of Anti-Fraud Policy Kurniawati, Anggreni Dian; Syamsuddin, Muhammad Mukhtasar
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.414

Abstract

The disclosure of anti-fraud policies by non-financial companies in Indonesia is still voluntary, unlike that of financial and banking companies that which are required to make such disclosures. In the context of voluntary disclosure of anti-fraud policies, rational choice theory assumes that companies will make disclosure if the benefits are perceived to outweigh the risks. However, in reality, non-economic motives additionally take a role in decisions pertaining to this disclosure, in addition to rational ones. This research criticizes the rational choice theory by exploring whether voluntary disclosure decisions by non-financial companies are genuinely rational or influenced by significant non-economic factors such as moral, cultural, and corporate image. This research provides a new perspective for non-financial companies in Indonesia to consider non-economic factors in decision-making regarding the disclosure of anti-fraud policies and to develop views in the philosophy of economics on the importance of social and moral factors in economic decision-making about transparency and accountability. This study concerns the economic rationality assumption in the voluntary disclosure of anti-fraud measures by non-financial enterprises in Indonesia, emphasizing the importance of social and organizational culture elements. The findings indicate that a purely rational approach may not always be effective, underlining the importance of integrating ethical ideals and economic philosophy to promote transparency motivated by moral principles rather than financial gain.
The Effect of Earnings Volatility on Borrowers' Cost of Debt: Evidence from Indonesia Pongrangga, Goldia Liku Sirupang; Kurniawati, Anggreni Dian
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.647 KB) | DOI: 10.24856/mem.v35i1.1196

Abstract

This study aimed to examine the effect of earnings volatility on borrowers cost of debt. In addition, this study also analyzes the difference effect of earnings volatility on borrowers cost of debt for different industries. Samples were selected by using the purposive sampling method and obtained 1,100 observations from eight industries sector in Indonesia listed in Indonesian Stock Exchange based on the Jakarta Stock Industrial Classification from 2012-2016. Three control variables used in this study were profitability, liquidity and solvency. The result shows that earnings volatility has positive effect on the borrowers cost of debt. The profitability has a negative effect on borrowers cost of debt, nevertheless liquidity and solvency have no effect on borrowers cost of debt. Therefore, every company expected to maintain and stabilize their earnings with generates a good performance of profitability. Furthermore, the result also shows that there is a difference effect of earnings volatility on borrowers cost of debt in each industrial sector in Indonesia listed in Indonesia Stock Exchange. The industrial sector which have significant effects between earnings volatility and borrowers cost of debt were agriculture sector and miscellaneous sector.
The Impact of Financial Stability and Audit Firm Affiliation on the Level of Disclosure of Sustainable Green Banking Kurniawati, Anggreni Dian; Purwaningsih, Anna
Media Ekonomi dan Manajemen Vol 39, No 2 (2024): July 2024
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v39i2.4957

Abstract

Green banking combines operational improvement, technological advancement, and modifications to client behavior in commercial banking. Activities in environmental, social, and corporate governance (ESG) management are part of the banking industry's adoption of sustainable green banking. The goal of ESG disclosure in banking organizations is to spur market growth, boost consumer confidence in banking goods and services, and give investors essential information for making investment decisions. This study intends to empirically demonstrate the impact of audit firm affiliation and financial stability on the degree of disclosure of sustainable green banking. A banking firm with an observation period of 2019–2022, listed on the Indonesia Stock Exchange, serves as the study's sample. The quantitative data used in this study were taken from published annual reports. Purposive sampling is a strategy used to obtain data. The study's independent variables are affiliation with an audit firm and financial stability as measured by return on equity (ROE). While the Environment, Social, and Governance Index (ESGI) will be used as a proxy for the dependent variable in this study, which is the degree of sustainable green banking. The natural logarithm of total assets is employed in this study's control variable for business size. The hypothesis being investigated is that the development of sustainable green accounting is positively influenced by financial stability and affiliation with audit firms. Several regression tests are used to evaluate this hypothesis. The findings of this study are intended to give banking organizations a general overview of the value of sustainable green banking in enhancing investor trust and improving their capacity to compete in the capital market.
Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model Indraswono, Cahyo; Kurniawati, Anggreni Dian
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.901 KB) | DOI: 10.24856/mem.v35i1.1195

Abstract

This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals. In addition, this study also examines the differences of discretionary accruals in growth-mature stage and mature-stagnant stage. The data observation in this study is financial statement data of 341 manufacturing companies listed on Indonesia Stock Exchange in 2015-2017. The dependent variable is discretionary accruals that focuses on the piecewise linear model and the independent variables are the life cycle and the company age. Life cycle grouped into two critical point stages, namely the growth-mature stage and the mature-stagnant stage. Multiple linear regression is used to test hypotheses. The results show that there is a negative effect on growth-mature and mature stagnant in critical points of the discretionary accruals and there is a positive effect on the company age on discretionary accruals. Moreover, this study also proves that there are differences in discretionary accruals at growth-mature stage and mature-stagnant stage.
Co-Authors Abda Abda Aloysia Yanti Ardiati ANNA PURWANINGSIH Atika Jauharia Hatta Hambali Baehaqi Bianka Andriyani, Bianka Brillian Ardana Budisantoso, A. Totok Cahyo Indraswono, Cahyo Gabriella Hanny Kusuma, Gabriella Hanny Ignatia Ryana Widyatini Junaedi, Sheellyana, M. F. Juniarty, Daniella Angelika Marwanta, Y. Yohakim Michelle, Paullyne Muhammad Sabandi Pongrangga, Goldia Liku Sirupang Pratiwi Budiharta, Pratiwi Putra, Tegar Satya Putri, Kamalia Sare, Mathildis Tellyani Sega Sisianti Dewi Putry Syamsuddin, Muhammad Mukhtasar Tabita Indah Iswari, Tabita Indah Theresia Diah Widiastuti, Theresia Diah Totok Budisantoso, Totok Toyibah Kusumawati Wimpie Yustino Setiawan, Wimpie Yustino Yohanes Mario Pratama