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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 Assets: Jurnal Akuntansi dan Pendidikan 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) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen 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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ANALISIS PENERAPAN AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN ALOKASI DANA DESA DALAM PENCAPAIAN GOOD GOVERNANCE Udzmah , Shinta Lailatul; Amalia, Firda Ayu; Wicaksono, Agung Prasetyo Nugroho
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i1.21823

Abstract

This research aims to analyze accountability, transparency and community participation in managing Village Fund Allocations in Candiwates Village, Prigen District, Pasuruan Regency in 2022, using a descriptive qualitative approach. with primary data sources and secondary data, using data collection methods through interviews and documentation. The results of the research show that the management of Village Fund Allocations in Candiwates Village is in accordance with the provisions stipulated in Domestic Regulation Number 20 of 2018. However, there are discrepancies in village administration because the recording of receipts and expenditures in the general cash book is carried out every 2-3 months for one report times. Transparency and participation in Candiwates Village is considered adequate from the planning to accountability stages and in accordance with the provisions of Domestic Regulation number 20 of 2018.
Analisis ICV berdasarkan Human Capital dengan Pendekatan Indikator Kesetaraan Gender dan Kualitas Pendidikan Ferdiansyah, Asrori; Ulum, Ihyaul; Nugroho Wicaksono, Agung Prasetyo
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 12 No 2 (2024)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v12i2.1153

Abstract

The purpose of this study was to determine Gender equality and quality education in X village. The material villages that care about education and women-friendly villages. The research methods used interview and questionnaire. The data were analyzed using transkrip application. The X village government cares about village women in all aspects of life in government. Apart from that, the ability to manage this is one of the assets possessed by the village because this ability is realized in quality education and the community in the village, especially village women, are involved in all aspects of the village. it can be concluded that there is a balance between the quality of education and gender equality which will make the X village government have good human resources in terms of quality education and good village gender equality
Pemberdayaan Usaha Mikro Konveksi Hijab di Dusun Nglongko Kabupaten Jombang Wicaksono, Agung Prasetyo Nugroho; Soelistyo, Aris
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v3i2.9337

Abstract

Our community service partner is a hijab convection micro business located in Nglongko Hamlet, Kebontemu Village, Peterongan District, Jombang Regency. There are three main problems faced by partners, namely obstacles to business capital, obstacles in implementing budget transparency, and monotonous marketing strategies. The purpose of this service program is to provide assistance in the procurement of raw materials, hold counseling and simulation of excel-based integrated financial reports and the implementation of marketing via social media and marketplaces. The method used in our service is to conduct simulations and practice. It is hoped that with this training, service partners will be able to run their next business ventures well.
Pendampingan Usaha Mikro Wedang Jahe Temu Lawak Desa Tulungrejo, Kecamatan Pare, Kabupaten Kediri, Provinsi Jawa Timur Wicaksono, Agung Prasetyo Nugroho; Soelistyo, Aris
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 6, No 1 (2022)
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2022.v6i1.2104

Abstract

Desa Tulungrejo, Kecamatan Pare, Kabupaten Kediri merupakan wilayah perdesaan yang identik dengan istilah kampung Inggris Pare. Banyaknya anak muda yang menetap di sana yang bertujuan untuk belajar berbahasa Inggris, mampu menjadikan peluang bisnis bagi warga. Namun, saat pandemic COVID ini, beberapa usaha mikro terutama yang menjual wedang jahe temu lawak mengalami permasalahan yakni pendapatan usaha per harinya tidak tercapai secara maksimal karena adanya batasan jam operasional usaha. Untuk mengatasi masalah tersebut, mitra memerlukan penerapan pengemasan produk siap saji agar konsumen mampu membeli produk bahan baku wedang jahe dan temu lawak secara kemasan. Bagi mitra, hal tersebut mampu mengurangi kerugian mereka karena rusaknya bahan baku yang tidak terjual. Metode pengabdian dilakukan dengan pendekatan penyuluhan dan praktik langsung di lokasi.
Analisis Evaluasi Tata Kelola Aset Tetap Bumdes X Di Kabupaten Pasuruan Mochamad Agung Setyabudi; Oktavendi, Tri Wahyu; Wicaksono, Agung Prasetyo Nugroho
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol. 21 No. 3 (2023): Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan
Publisher : Lembaga Penelitian, Pengabdian kepada Masyarakat dan Publikasi Ilmiah (LP3M) Institut Agama Islam (IAI) Al-Qodiri Jember, Jawa Timur Indonesia bekerjasama dengan Kopertais Wilayah 4 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/qodiri.2024.21.3.1200-1212

Abstract

The main problem of this research is that at the BUMDES X there are findings in the financial statements of BOMDES especially in the section of the financial position report not included the fair value of assets and the data of the value of fixed assets still using the nominal price of acquisition. This research uses a descriptive qualitative method approach, with data collection techniques: such as observation, data collection, processing, calculation, and analysis of various data. The results of this study show that: 1) The result of the calculation of assets remains bumdes does not need to be revalued, because all assets remain bumdes are still depreciated in the economic life calculation (still have residual book value) and only depression calculation each month with the linear method, 2) the book value on assets stays bumdes still there is a book value that can be included in the financial report especially the balance sheet, 3) in the administration of asset stays Bumdes still no pernumeration on the asset bumdes that adheres to the unit guidelines codification assets of the village according to the Directorate-General Building of the Government of the Village, Directorate of Financial Facilitations and Assets of Government of Village Year 2017
Analysis of SDGS research: The relationship between climate change, poverty, inequality, and food security: The Indonesian context Wiharta Dewananda; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19323

Abstract

Research aims: This study investigates the linkages between climate change, inequality, and food security. The study attempts to provide an understanding of the evolution of publications on the topic to identify key emerging themes and policy prescriptions.Design/Methodology/Approach: Mixed methods, bibliometric analysis, and content analysis were employed to examine emerging themes in the literature on climate change, inequality and poverty, and food insecurity in Indonesia. The bibliometric data used were taken from the Gscholar database for 2018-2023.Research findings: The study generated six research themes based on the analyzed literature: (1) Human resource management and wealth redistribution through zakat; (2) Agricultural adaptation to climate change and the concept of sustainable agriculture; (3) Policies or rules applied by the government to regulate the agricultural sector; (4) Limited access to resources, loss of employment, and income in food insecurity among households; (5) Poverty alleviation strategies in reducing inequality and improving the quality of human life; and (6) Comprehensive and sustainable planning to identify challenges, opportunities, policies, inclusive economy, and food security.Theoretical contribution/Originality: This study analyzes and uncovers emerging topics in the field and their contributions to the literature, as well as persistent gaps, and provides future research directions based on emerging themes and policy prescriptions.Practitioner/Policy implication: This study can be used by the government as a regulator and financial institutions as a means of financing and academics.Research limitation/Implication: Future research is expected to examine: (1) The planning of government agencies in mobilizing local resources; (2) The role of zakat institutions in poverty alleviation programs; (3) Sustainable agriculture models; (4) CWLS & Green Sukuk financing models; (5) The role of microfinance institutions in poverty alleviation programs; and (6) Studies on cultural economy.
Determinant of earnings management practices in manufacturing companies Firnanda Kasih Mulia; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
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.
Understanding Income Taxpayer Behaviour and Professional Zakat Compliance Through a Transcendental Phenomenological Lens Prasetyo Nugroho Wicaksono, Agung; Iswati, Sri
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8097

Abstract

This study aims to find the meaning or interpretation of what has been conveyed by the Income Taxpayer Article 21 and the obligation of professional zakat. The determination of informants was carried out using the purposive sampling method. This study uses an interpretive paradigm with a transcendental phenomenological approach. The units of analysis used in transcendental phenomenology are intentionality, noema, noesis, intuition, and intersubjectivity. The data analysis techniques in this study are through the stages of bracketing, horizonalization, cluster of meaning, textural description, structural description, and composite description (synthesis of meaning and essence). The results of the research obtained four meanings of taxes and zakat that can be inferred from the informant's experience, namely spiritual meaning as a manifestation of obedience to God, physical meaning which is acting because of a rule, mental meaning as a means of forming mental health, and nationalist meaning as a form of strategy against phobias.
Structural ownership and ESG disclosure: Unveiling their impact on corporate financial performance Wardani, Isma Aprilylyani; Juanda, Ahmad; Wicaksono, Agung Prasetyo Nugroho
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.24193

Abstract

Research aims: This study aims to provide empirical evidence on the crucial role of ownership structure in encouraging or hindering the transparency of environmental, social, and governance (ESG) information in Indonesian companies and the effect of ESG on corporate financial performance.Design/Methodology/Approach: This study’s sample consists of 64 non-financial companies listed on the Indonesia Stock Exchange in 2023. The data were collected from financial reports and corporate sustainability reports, the Indonesia Stock Exchange database, Bloomberg, and Google search results. In addition, multiple linear regression tests were used to test the hypothesis parameters.Research findings: The results showed a positive and significant relationship between management, foreign, institutional, public, and state ownership with ESG disclosure. On the other hand, family ownership with ESG disclosure. In addition, the study noted that ESG disclosure is positively correlated with ROE and ROIC but negatively correlated with ROA, indicating that companies that focus on ESG may face a decrease in short-term profitability but tend to be more sustainable in the long term.Theoretical contribution/ Originality: This study is one of the few that examines the influence of ownership structures such as managerial, foreign, institutional, public, state, and family ownership on ESG disclosure in Indonesia non-financial companies. This study uses ROIC as an underutilized financial performance indicator. It offers relevant empirical insight in the Indonesian context, which has not been explored in global studies on ESG and ownership structure. Practitioner/Policy implication: Diverse ownership structures affect ESG disclosures and financial performance, urging management to prioritize transparency and policymakers to incentivize robust ESG practices, especially in family ownership firms.Research limitation/Implication: The study is limited by its focus on Indonesia, and future research can expand by conducting cross-country analyses of ownership structures on ESG disclosure and corporate financial performance.
ANALISIS INTELLECTUAL CAPITAL FOR VILLAGES BERDASARKAN RELATIONAL CAPITAL PENDEKATAN INDIKATOR KEMITRAAN UNTUK PEMBANGUNAN DESA SUKOMORO MAGETAN Sahuri, Novia; Wicaksono, Agung Prasetyo Nugroho; Ulum, Ihyaul
PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 7 No 1 (2024): PAPATUNG Volume 7 Nomor 1 Tahun 2024
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/japp.v7i1.907

Abstract

Kemitraan atau kerjasama terjalin untuk suatau pembangunan desa supaya berjalan dengan maksimal, menjalin kerjasama pemerintah desa dengan masyarakat yang akan membantu berjalannya pembangunan desa. Tujuan penelitian ini adalah untuk menganalisis Intellectual Capital dor Villages Berdasarkan Relational Capital Pendekatan Indikator Kemitraan untuk Pembangunan Desa Sukomoro Magetan. Penelitian ini menggunakan metode kualitatif dengan mengamati objek yang ada di desa anatara pemerintah desa dengan masyarakat yang kurang berinteraksi, penelitian ini dilaksanakan di Kecamatan Sukomoro Desa Sukomoro Magetan, sumber utama diperoleh dengan observasi langsung dan wawanncara dengan beberapa informan. Hasil penelitian ini menunjukan hubungan kemitraan antara pemerintah desa dengan masyarakat kurang efektif, sedanglkan hubungan dengan desa lain sudah cukup efektif. Hal ini dapat dilihat dari indikator Desa Sadar Lingkungan yang mana pemerintah desa masih kurang dalam menjalin kerjasama dengan warga, kemudian indikator Desa Peduli Lingkungan Darat masih belum optimal karena Pemerintah Desa masih kurang dalam menjalin kerjasama dengan warga.
Co-Authors Adi Prasetyo Adinda Priski Dhea Asiyanti Agustin Dwi Haryanti Ahmad Faishal Hanif Ahmad Juanda Argadiredja, Haurina Maknuun Aris Soelistyo Aviani Widyastuti Ayu Amalia, Firda Aziza, Nabila Nurul Catrin, Caterina Aruli Iskandar Dewananda, Wiharta Dinda Dwiyanti Driana Leniwati Dwi Damayanthi, Silvana Juliant 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 Masiyah Kholmi Mochamad Agung Setyabudi Mochammad Kevin Syah Al Abidin Mudrifah, Mudrifah Mulia, Firnanda Kasih Nur Hidayati Putri, Nur Alia Rayis, Dzulhijah Alkayyis Reyna Oktavia Adytira Riyanto, Wahyu Hidayat Riyanto, Wahyu Hidayat Hidayat Safira, Finna Dian Sagina, Debby Mutiara Sahuri, Novia Setu Setyawan Sindy, Winni Sri Iswati Sri Wibawani Astuti Tri Wahyu Oktavendi Udzmah , Shinta Lailatul Wahyuningtias, Adhinni Lailiya Wardani, Isma Aprilylyani Wiharta Dewananda