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All Journal Wahana Riset Akuntansi JAM Diponegoro Journal of Accounting Fokus Bisnis INFOKAM JURNAL AKUNTANSI UNIVERSITAS JEMBER AdBispreneur Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Jesya (Jurnal Ekonomi dan Ekonomi Syariah) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Online Insan Akuntan Jurnal Ilmu Manajemen dan Akuntansi Terapan Bilancia : Jurnal Ilmiah Akuntansi JAAF (Journal of Applied Accounting and Finance) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Global Financial Accounting Journal Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Transformation Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi STIEP) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Penamas: Journal of Community Service Jurnal Cakrawala Ilmiah CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE JOEL: Journal of Educational and Language Research Jurnal RAK (Riset Akuntansi Keuangan) Jurnal REP (Riset Ekonomi Pembangunan) Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jejak: Jurnal Ekonomi dan Kebijakan Journal of Business and Information System Jurnal Akuntansi
Nibras Anny Khabibah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Covid-19 dan Reaksi Pasar Perusahaan Makanan dan Minuman di Indonesia Khabibah, Nibras Anny; Rani, Utpala; Suryatimur, Kartika Pradana
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3499

Abstract

AbstractVarious public information can have an impact on the stock market reaction on the exchange, both accounting and non-accounting. Information about the entry of the Covid-19 outbreak into Indonesia is one of the non-accounting information that can effect activities on the stock exchange. This research is intended to identify the stock market reaction of food and beverage companies to the president's announcement regarding the first positive case of Covid-19 patients in Indonesia. This research was conducted by looking at differences in stock prices and trading volume before and after it was announced. The results showed facts about the decline in the prices of food and beverage companies' shares after the announcement. This shows that the information was absorbed in the market, causing a market reaction to decrease stock prices. On the other hand, there is no difference in trading volume before and after it is announced. This is possible because investors continue to maintain their share ownership in food and beverage companies because it is agreed to remain profitable over the long term.Keywords: Covid-19; Stock price; Stock trading volume; Food and beverage companies. Abstrak Berbagai informasi publik dapat berdampak pada reaksi pasar saham di bursa, baik yang bersifat akuntansi maupun nonakuntansi. Informasi mengenai masuknya wabah Covid-19 ke Indonesia merupakan salah satu informasi nonakuntansi yang dapat berpengaruh pada aktivitas di bursa saham. Penelitian ini bertujuan untuk mengindentifikasi reaksi pasar saham perusahaan makanan dan minuman terhadap pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Penelitian ini dilakukan dengan melihat perbedaan harga saham dan volume perdagangan saham sebelum dan sesudah pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Hasil penelitian menunjukkan bahwa terdapat penurunan harga saham perusahaan makanan dan minuman pasca pengumuman tersebut. Hal ini menunjukkan bahwa informasi tersebut terserap di pasar saham sehingga menimbulkan reaksi pasar berupa penurunan harga saham. Di sisi lain, penelitian ini tidak menemukan perbedaan volume perdagangan saham sebelum dan sesudah pengumuman presiden. Hal ini dimungkinkan karena para investor tetap mempertahankan kepemilikan sahamnya di perusahaan makanan dan minuman karena dinilai akan tetap menguntungkan secara jangka panjang.Katakunci: Covid-19; Harga saham; Volume perdagangan saham; Perusahaan makanan dan minuman.
Transformation of Waste Banks: Realizing a Community- Based Circular Economy in Kwadungan Gunung Village,Kledung District,Temanggung Regency Manurung, Herlina; Rokhaniyah, Siti; Khotijah, Siti Afidatul; Susilo, Ghina Fitri Ariesta; Khabibah, Nibras Anny; Febriyanti, Siti; Setyaningsih, Ratna
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10618

Abstract

Waste management issues in Kwadungan Gunung Village, Kledung District, Temanggung Regency, present significant challenges to achieving environmental sustainability and community economic resilience. The increasing volume of household and agricultural waste, limited public awareness of circular economy principles, and suboptimal management of the existing waste bank constitute the core problems in this community. This study aims to optimize the role of the waste bank as a center for education, innovation, and community-based economic empowerment. The implemented methods include socialization and education on circular economy practices, training in waste utilization, and assistance for micro, small, and medium enterprises (MSMEs) in transforming waste into economically valuable products. The strategies involve developing a more structured operational system for the waste bank, providing community incentives, and fostering cross-sector collaboration with local stakeholders. The primary outputs of this program include publication of a scientific article in a nationally indexed (SINTA) journal, activity posters illustrating the workflow and program impact, implementation documentation, and copyright registration for the training module and waste bank management system. The outcomes are expected to position Kwadungan Gunung Village as a model of sustainable rural development, effectively implementing circular economy principles through the optimization of a community-based waste bank.
THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIAN MANUFACTURING COMPANIES Fina Tri Lestari; Muhamad Wahyudi; Nibras Anny Khabibah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.1181

Abstract

This study aims to examine the disclosure of corporate social responsibility in manufacturing companies in Indonesia as influenced by the diversity of the company's board of directors and board of commissioners. A total of 142 manufacturing companies listed on the IDX from 2017- 2021 became the population of this study. Purposive sampling was used in sample selection, resulting in a research sample of 42 companies. During the 5 (five) years of observation, 210 observations were obtained. The results showed that gender diversity characterized by the presence of women on the company's board had a negative effect on corporate social responsibility disclosure, age diversity characterized by the presence of a young board on the company's board had no effect on corporate social responsibility disclosure, and the diversity of the company's board education background with management and business education had a positive effect on corporate social responsibility disclosure.
RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE IN THE PURWOREJO DISTRICT BUDGET REALIZATION REPORT FOR 2017-2020 Lilis Lestyaningrum; Nibras Anny Khabibah
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.469

Abstract

This study aims to determine the financial performance of Purworejo district in 2017-2020 by using the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of regional dependence, the ratio of effectiveness, and the ratio of efficiency. This is a qualitative research using secondary data taken from the official website of Purworejo district, namely https://purworejokab.go.id. The findings highlight that the financial performance of Purworejo Regency is still lacking when seen from the ratio of the degree of fiscal decentralization, the ratio of regional financial independence is still very low, the Regional Dependency Ratio is still very high. However, the Effectiveness Ratio has been very effective, and the Efficiency Ratio has also been efficient.
ESG Disclosure and Accountability Practices in Women-led Social Enterprises Khabibah, Nibras Anny; Susilo, Ghina Fitri Ariesta; Manurung, Herlina
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30483

Abstract

The study examines ESG disclosures in two women-led Indonesian Social Enterprises (SEs), namely Kumpul Impact and Libu Perempuan, and how these disclosures shape accountability and legitimacy. Drawing on Legitimacy Theory, particularly the distinction between moral and pragmatic legitimacy, this study employed a comparative case study design, using five key informants from both SEs. Technically, data were collected through semi-structured interviews, analyzed with thematic analysis, complemented by document review and discourse analysis. The findings show that ESG disclosures serve as a legitimacy-building mechanism for SEs to negotiate stakeholders’ expectations with their own. Accordingly, Kumpul Impact adopts a pragmatic approach, emphasizing innovation, partnerships, and measurable sustainability outcomes. At the same time, Libu Perempuan focuses on relational accountability through culture and a strong relational orientation towards care, safety, and collective protection, reflecting a narrative- and trust-building approach rather than a compliance-based one. Theoretically, this study extends the application of Legitimacy Theory by demonstrating that women-led SEs build legitimacy through interwoven moral and pragmatic strategies. Practically, it proposes ESG practices with standards that are flexible and gender-responsive in relation to each other's relational accountability. This research provides an insight into the potentially hidden or neglected portions of the ESG standards' relational accountability perspective.
How Persistent Is Energy Poverty? Evidence from Indonesian Household Panel Data Sudati Nur Sarfiah; Retno Sugiharti; Nibras Anny Khabibah; Jihad Lukis Panjawa
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 11 No. 1 (2026): April 2026
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v11i1.4227

Abstract

Energy poverty is usually studied as a static condition, yet whether it persists at the household level, and why, determines how policy should respond. Using four waves of the Indonesia Family Life Survey covering 1997 to 2014 and a dynamic random-effects probit with the Wooldridge correction for the initial-conditions problem, a complete Mundlak specification and standard errors clustered on the origin household, this paper provides the first estimates of genuine state dependence in multidimensional energy poverty for Indonesia. Averaged across the panel, a household energy poor at the previous interview is about nineteen percentage points more likely to be energy poor now, and roughly half of the raw persistence a cross-sectional study would observe is spurious, reflecting durable household characteristics rather than a causal effect of past deprivation. Allowing the effect to vary by inter-wave interval reveals a strongly non-stationary regime: the observed effect falls from 26.5 to 7.1 percentage points and the implied spell shortens from about twenty-seven years to about five. Placed on a common annual footing, however, scarring per unit of time barely weakens and remains roughly an order of magnitude above European benchmarks, while turnover through deprivation accelerates sharply. A single-parameter model of the kind standard in this literature would conceal this, which carries an implication beyond the Indonesian case.
Co-Authors Alex Johanes Simamora Anggun Prihati Astutik, Erni Puji Atikah Laili Mukrimatin Axel Giovanni Ayuningtyas, Andini Dhanes Noor Viana Efa Suryaningsih eka kurniawati ernikawati, ernikawati Fachrunnisa, Zidni Husnia Faqiatul Mariya Waharini Febriyanti Rizqi Wulandari Febriyanti, Siti Fina Tri Lestari Griselda Enika Noora Rosalyni Hera Purwaningsih Intan Nurmaya Jihad Lukis Panjawa Jihad Lukis Panjawa Josin Sitinjak Lilis Lestyaningrum Manurung, Herlina Mileni Wahyu Nisa Oktavia MILENI WAHYU NISA OKTAVIA Moonti, Roy Marthen Muhamad Wahyudi Muhamad Wahyudi, Muhamad Mukrimatin, Atikah Laili Nugraheni, Agustina Prativi Nuwun Priyono Octisari, Sully Kemala Prijanto, Whinarko Juli RATNA SETYANINGSIH Regita Nur Susanti Retno Sugiharti Reza Hening Wijaya Risma Usriyati Risma Wira Bharata Risma Wira Bharata Romadhoni, Choirunisa Rosalyni, Griselda Enika Noora Rr Retno Sugiharti Salsabila, Unik Hanifah Septiani, Yustirania Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Sudati Nur Sarfiah Sugiharti, Rr. Retno Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Tri Lestari, Fina Utpala Rani Utpala Rani Utpala Rani