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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Journal of Auditing, Finance, and Forensic Accounting AKSES: Jurnal Ekonomi dan Bisnis Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED ACCOUNTING AND TAXATION JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Jurnal Akuntansi dan Bisnis JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Proaksi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Manajemen Jurnal Pendidikan dan Kewirausahaan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Jurnal Pengabdian Masyarakat Asia Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society PROGRESIF Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Masyarakat dan Lingkungan Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Wicaksono, Agung Prasetyo Nugroho
Universitas Muhammadiyah Malang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Carbon Emission Disclosure Viewed from Competitive Business Strategy and Environmental Performance: India's Perspective Firmansyah; Ayu Amalia, Firda; Wicaksono, Agung Prasetyo Nugroho
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.28616

Abstract

Purpose: This study aims to empirically test and analyze the influence of competitive business strategy and environmental performance on carbon emission disclosure. Methodology/approach: The independent variables in this study are competitive business strategy as measured by cost leadership strategy and environmental performance as measured by implementation and ISO 14001 certificates. The population in this study are non-financial companies registered with NSE India in 2021. The sample selection in this study used a purposive sampling technique to produce 100 samples that fit and meet the criteria of 278 total population. Testing the hypothesis in this study used the statistical tool STATA 14.2 with multiple linear regression analysis techniques. Findings: The results of this study indicate that competitive business strategy has no effect on disclosure of carbon emissions, while environmental performance influences disclosure of carbon emissions. Practical implications: These research findings have an impact on stakeholders and policy makers considering Carbon Disclosure disclosure. Originality/value:  This research has the latest in the form of modifications to models and objects that are relevant to the carbon emissions phenomenon.
Financial Performance, Maqashid Syariah dan Corporate Reputation: Moderasi Islamic Corporate Social Responsibility (ICSR) Indahyani, Wiwit Siska; Leniwati, Driana; Nugroho Wicaksono, Agung Prasetyo
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.23924

Abstract

Purpose: This research aims to prove and test empirically how financial performance and Maqashid Syariah impact a company's reputation with Islamic corporate social responsibility (ICSR) as a moderating variable. This study focuses on Sharia Commercial Bank companies registered in Indonesia from 2019 to 2020.Method: This research used a random sample method and took 28 samples from companies over two years. Data analysis uses the panel data regression testing method and the Eviews10 analysis tool.Results: The results of this research show that financial performance has an effect on corporate reputation, and Maqashid Syariah has no effect. Furthermore, Islamic Corporate Social Responsibility can control the relationship between financial performance and corporate reputation, but cannot control the relationship between Maqashid Syariah and corporate reputation.Implications: This research provides implications for the development of accounting science, especially company performance relating to ICSR, and practical contributions in considering ICSR in creating a company reputation.Novelty: The novelty of this research is testing Maqasid Syariah with ICSR as moderation in determining Corporate Reputation with the consideration that the highest form of human responsibility is being responsible to Allah SWT. Therefore, by including Maqashid Syariah and ICSR it will provide novelty in its implications for science and practice.
Pelatihan Laporan Keuangan Berbasis Excel di Lokasi Wisata Bale Tani, Kabupaten Jombang Wicaksono, Agung Prasetyo Nugroho; Riyanto, Wahyu Hidayat Hidayat; Soelistyo, Aris
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 4 No 1 (2024)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v4i1.1469

Abstract

Financial reports are needed for micro businesses that want to continue to grow to become more professional. This community service program aims to provide Excel-based financial reporting training so that the financial performance of partner businesses is transparent and accountable. Our partners in this community service program are micro businesses at the Bale Tani Tourism location, Banjaragung Village, Bareng District, Jombang Regency. The method of transferring science and technology used in this community service program is ABCD (Asset Based Community Development). The results of this community service program are that partners can gradually apply simple accounting principles and implement accounting technology in the form of Excel-based financial reports in their businesses.
DETERMINANTS OF COMPANY SIZE, LEVERAGE, PROFITABILITY, ON CARBON EMISSION DISCLOSURE Sindy, Winni; Leniwati, Driana; Prasetyo Nugroho Wicaksono, Agung; Haryanti, Agustin Dwi
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.18467

Abstract

This research aims to test the influence of company size, leverage, profitability on carbon emission disclosure. This research uses mining companies listed on the Indonesia Stock Exchange during 2020. This research method uses a quantitative - associative design with secondary data sources, namely financial reports. There are 31 observation data. The analysis technique used is multiple linear regression with independent variables, namely company size, leverage, profitability and carbon emission disclosure as the dependent variable. The research results show that leverage has an effect on carbon emission disclosure. As for company size, profitability has no effect on carbon emission disclosure.
Fraud Prevention in Village Fund Managemant Putri, Nur Alia; Mudrifah, Mudrifah; Irawan, Dwi; Wicaksono, Agung Prasetyo Nugroho
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1246

Abstract

In the Village Fund Allocation (ADD), fraud can also occur because the provision of village funds every year increases so that it has the impact of fraud or fraud committed by irresponsible people who have been trusted by the community to manage village funds. The phenomenon of fraud cases or fraud in the village sector has often occurred every year. The purpose of this study is to test and analyze the relationship between Reporting Compliance, Internal Control System, Whistleblowing System, and Village Fund Management Fraud Prevention. This study uses quantitative research, Data Analysis Techniques in using SmartPLS 3.0, this technique is used to explain the relationship between exogenous variables and endogenous variables. The results of this study are financial reporting compliance has a positive effect on fraud prevention, the more compliance reporting is done effectively and well, fraud can be prevented, the internal control system and whistleblowing system negatively affect fraud prevention, this is because of the possibility of someone discomfort in reporting violations. Contribution in research to be the basis for assessment for village governments in fraud prevention.
Empowerment of Hijab Convection Micro Business in Kebontemu Village, Jombang Regency Wicaksono, Agung Prasetyo Nugroho; Soelistyo, Aris
IMPOWERMENT SOCIETY Vol 7 No 1 (2024): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v7i1.1276

Abstract

Our community service partner is a hijab shop micro business in Nglongko Hamlet, Kebontemu Village, Peterongan District, Jombang Regency. Partners face three main problems: venture capital constraints, operational fund transparency constraints, and a monotonous marketing strategy. This community service activity aims to provide solutions to partners based on each partner's problems, namely providing venture capital assistance, computerized cash flow implementation reports, and implementing marketing through social media and marketplaces. The method used in our service is to conduct simulations and practices. The results of this community service agenda are strengthening partner business capital, implementing Excel-based cash flow reports, and implementing marketing via Instagram and the marketplace application Shopee. It is hoped that with a wider marketing reach, it will increase sales and income from Hijab shop micro business partners. In addition, with financial training, service partners can run further business ventures with better financial management.
Determinant of earnings management practices in manufacturing companies Mulia, Firnanda Kasih; Leniwati, Driana; Wicaksono, Agung Prasetyo Nugroho
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.19503

Abstract

Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling was conducted using secondary data on the Indonesia Stock Exchange (IDX) and each company's website.Research findings: The results of the study demonstrated that independent commissioners, independent audit committees, audit committee expertise, audit committee activities, and audit committee size yielded a significant effect on earnings management practices, while female CEOs and female CFOs had no significant impact on earnings management practices.Theoretical contribution/Originality: This research develops a theory that previously did not exist; in this research, the authors used asymmetric information theory to test the independent and dependent variables. Additional variables by suggestions in previous research are provided; therefore, it is hoped that this can strengthen the results of prior research. Practitioner/Policy implication: The practical implication of this research is that the existence of an independent audit committee with a positive influence on earnings management can improve the company's financial performance, make it easier for managers or internal company parties to make better decisions in the future, and meet performance targets set by other parties, such as investors and creditors. Profit management can also be used to obtain tax benefits. During the previous pandemic, the government implemented tax compensation for taxpayers who met the criteria.
The Effect of Spirituality on Fraud Prevention: Internal Control as an Intervening Variable Amalia, Firda Ayu; Wicaksono, Agung Prasetyo Nugroho; Hanif, Ahmad Faishal; Junaidi, Muhammad Hilman
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.535

Abstract

This study examines whether spirituality has an effect on fraud prevention with internal control as an intervening variable. This research is an associative descriptive research. The population used was all employees of the Most District Offices of Kediri Regency using the quota sampling technique determined by the researcher as many as 91 respondents. In this study using the PLS analysis method through the SEM approach and supported by SmartPLS 3.0 software. The results of the study show that Spirituality has a significant effect on internal control and fraud prevention. Furthermore, spirituality has a significant effect on fraud prevention with internal control as an intervening variable.
GENDER DIVERSITY, FINANCIAL EXPERTISE, CEO DUALITY AND FIRM PERFORMANCE: Evidence from Indonesian Public Listed Companies Wicaksono, Agung Prasetyo Nugroho
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 1 (2022): Jurnal Ilimiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v16i1.473

Abstract

This study aims to examine gender diversity, financial expertise, CEO duality on company performance in Indonesia. The author uses panel data testing with three years starting from 2018 - 2020 using STATA software. Panel data testing was carried out by conducting three tests: common effect model, fixed-effect model, and random effect model, including the model selection test, namely the Chow test, the Hausmann test, and the Breusch pagan LM test. The author also tested by conducting factor analysis with principal component analysis to carry out a linear transformation to change from most of the original variables used (ROA & ROE), and make them correlated into a new set of variables (firm performance). The results of this study conclude that the gender diversity variable has no effect on firm performance, but the variables of financial expertise and CEO duality affect firm performance.
ANALISIS INTELLECTUAL CAPITAL FOR VILLAGES BERDASARKAN RELATIONAL CAPITAL DENGAN PENDEKATAN KEMITRAAN DESA DI DESA GENDRO KABUPATEN PASURUAN Mochammad Kevin Syah Al Abidin; Tri Wahyu Oktavendi; Agung Prasetyo Nugroho Wicaksono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10641

Abstract

Kemitraan desa merupakan kerjasama yang dilakukan oleh desa dengan pihak lainya yang bertujuan untuk meningkatkan pembangunan desa dan kesejahteraan masyarakat. Penelitian ini memiliki tujuan untuk menganalisis Intellectual Capital for Village Desa Gendro dengan memfokuskan terhadap indikator Relational Capital dengan pendekatan Kemitraan Desa. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif dalam menguraikan implementasi Relational Capital dengan pendekatan kemitraan desa. Pengambilan data dilakukan dengan melakukan wawancara secara langsung kepada pihak-pihak desa baik pemerintah desa maupun masyarakat desa. Hasil dari penelitian ini menunjukkan bahwa kemitraan desa yang dilakukan oleh Desa Gendro dengan masyarakat desa masih belum berjalan dengan baik hal itu ditunjukkan dengan belum terpenuhinya indikator konsumsi dan produksi desa sadar lingkungan yang diakibatkan kurangnya kemitraan antara pemerintah desa dengan masyarakat desa.
Co-Authors Adi Prasetyo Adinda Priski Dhea Asiyanti Agustin Dwi Haryanti Ahmad Faishal Hanif Ahmad Juanda Aris Soelistyo Aviani Widyastuti Ayu Amalia, Firda Aziza, Nabila Nurul Catrin, Caterina Aruli Iskandar Dewananda, Wiharta Dinda Dwiyanti Driana Leniwati Dwi Irawan Evi Ratna Dwi Yanti Tjabo Ferdiansyah, Asrori Firda Ayu Amalia Firda Ayu Amalia Firmansyah Firnanda Kasih Mulia Gresitas Mahar Kristuti Hanif, Ahmad Faishal Ihyaul Ulum Indahyani, Wiwit Siska Junaidi, Muhammad Hilman Kinanti, Kania Putri Marsheilla Aisyah Rezianti Mochamad Agung Setyabudi Mochammad Kevin Syah Al Abidin Mudrifah, Mudrifah Mulia, Firnanda Kasih Nur Hidayati Putri, Nur Alia Rayis, Dzulhijah Alkayyis Riyanto, Wahyu Hidayat Riyanto, Wahyu Hidayat Hidayat Safira, Finna Dian Sagina, Debby Mutiara Sahuri, Novia Sindy, Winni Sri Iswati Sri Wibawani Astuti Tri Wahyu Oktavendi Udzmah , Shinta Lailatul Wahyuningtias, Adhinni Lailiya Wardani, Isma Aprilylyani Wiharta Dewananda