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All Journal JURNAL PENGABDI International Journal of Economics, Business and Accounting Research (IJEBAR) Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Umum Pengabdian Masyarakat (JUPEMAS) Perwira Journal of Community Development (PJCD)
Nugroho Budi Wirawan
Universitas Perwira Purbalingga
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Dentistry Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Social Sciences

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Pengaruh Karakteristik GCG Terhadap Pengungkapan CSR Perusahaan Yang Terdaftar Pada LQ45 BEI Periode 2017-2018 Menggunakan Asimetri Informasi Sebagai Variabel Intervening Nugroho Budi Wirawan; Negina Kencono Putri
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 3, No 1 (2022): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v3i1.7998

Abstract

The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR.Keywords: GCG, asymmetry, CSR
THE EFFECT OF GCG CHARACTERISTICS ON CSR DISCLOSURE OF COMPANIES REGISTERED IN LQ45 IDX FOR 2017-2018 USING INFORMATION ASYMETRY AS INTERVENING VARIABLES Nugroho Budi Wirawan; Negina Kencono Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1289

Abstract

The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR. Keywords: GCG, asymmetry, CSR
The Influence of Financial Reporting Quality on Information Asymetries in Company Management Strategies Nugroho Budi Wirawan; Agustin Riyan Pratiwi; Hanny Gresya
Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Vol 7, No 1 (2022): PEKOBIS
Publisher : Program Studi Pendidikan Ekonomi Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/pekobis.v7i1.P37-47.22720

Abstract

The aims of this study is to evaluate the influence of value on information asymmetry, conservativeness, and timeliness of companies from 2013 to 2016, it was publicly listed and was involved in the industrial sector. A sample of this study used a sample of interest and a sample size of 312. The methods used to analyze the data were the regression analysis previously tested with the multicollinearity test, normality test, heterogeneity and test autocorrelation test. The results that the relevance of values does not affect the information asymmetry, as evidenced by the sig value. the count is greater than 0.05 ie 0.746 > 0.05. Then the conservatism variable does not affect information asymmetry. This is evidenced by the sig value. the count is greater than 0.05 ie 0.540 > 0.05. Then the timeliness variable does not affect the information asymmetry, this is proved by the sig value. count smaller than 0.05 ie 0.014 < 0.05.
PELATIHAN MANAJEMEN KEUANGAN BAGI PELAKU UMKM PASCA PANDEMI COVID 19 Karunia Zuraidaning Tyas; Aning Fitriana; Dyah Supriatin; Nugroho Budi Wirawan
Jurnal Umum Pengabdian Masyarakat Vol 2 No 1 (2023): Jurnal Umum Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

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

Abstract

Pengabdian kepada masyarakat ini dilakukan dengan diadakan pelatihan dan pendampingan terkait manajemen keuangan pada UMKM di Desa Onje Kecamatan Mrebet, Kabupaten Purbalingga. Peserta pelatihan terdiri dari 15 pelaku usaha UMKM. Pengabdian ini dimotivasi karena sebagian besar praktik manajemen pada UMKM masih menganut pola manajemen tradisional. Saat ini kemampuan dan pengetahuan terkait keuangan para usaha kecil masih minim. Metode kegiatan pengabdian masyarakat ini terdiri Ceramah, tanya jawab dikusi, demonstrasi dan praktik. Hasil kegiatan pengabdian kepada masyarakat dari materi yang diberikan kepada pelaku UMKM di desa Onje mereka menjadi lebih paham mengenai manajemen keuangan seperti membuat laporan keuangan sederhana untuk mengelola usahanya.
Sosialisasi Buku Kas Sebagai Solusi Pembukuan Keuangan Digital UMKM Desa Banjaran Kab. Purbalingga Aning Fitriana; Karunia Zuraidaning Tyas; Anastasia Anggarkusuma Arofah; Nugroho Budi Wirawan
Jurnal Pengabdi Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v6i2.68706

Abstract

MSMEs have an important role in contributing to a country's revenue. In Indonesia, the number of MSMEs is very large, but the majority of MSMEs still do not have good and correct financial management knowledge. There are still many MSMEs who record business transaction activities manually and have not yet led to digitization in bookkeeping. Thus, digital bookkeeping is needed to make it easier for MSME actors to record business transaction activities. This method consists of the preparation, planning, implementation and evaluation stages. In general, the implementation of cash book socialization activities for MSME business actors in Banjaran Village, Purbalingga Regency has been running smoothly and in accordance with the planned program of activities. With this activity, MSMEs business gain new knowledge about managing financial management with a cash book as a digital financial accounting solution. And MSMEs consider the cash book application to be very easy to use and very helpful for MSMEs business in recording transactions when running a business. 
PELATIHAN MANAJEMEN USAHA DAN KEUANGAN KARYAWAN KOPERASI SIMPAN PINJAM Karunia Zuraidaning Tyas; Hana Afifah; Juli Handayani; Anastasia Anggarkusuma Arofah; Nugroho Budi Wirawan
Perwira Journal of Community Development Vol 2 No 2 (2022)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v2i2.73

Abstract

Pengabdian pada masyarakat dilakukan dengan tujuan memberikan pengenalan manajemen usaha bagi pengurus dan karyawan koperasi simpan pinjam. Pengenalan manajemen usaha diharapkan mampu meningkatkan kompetensi pengurus dan karyawan terutama dalam menjalankanfungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia. Metode kegiatan ini berupa pengenalan konsep manajemen usaha dan peranannya dalam membangun keunggulan bersaing. Pengurus dan karyawan diberi pemahaman tentang fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia dalam rangka meningkatkan kemampuan pengurus dan karyawan dalam manajemen koperasi. Kegiatan Pengabdian dilaksanakan dengan metode tatap muka. Pelaksanaan kegiatan dilaksanakandengan cara ceramah konsep-konsep fungsi-fungsi manajemen usaha dan aplikasinya dalam koperasi. Kegiatan Pengabdian terlaksana dengan baik dan lancar. Peserta antusias mendiskusikan permasalahan manajemen yang dihadapi di koperasi simpan pinjam.
Co-Authors Agustin Riyan Pratiwi Anastasia Anggarkusuma Arofah Aning Fitriana Dyah Supriatin Hana Afifah Hanny Gresya Juli Handayani Karunia Zuraidaning Tyas Negina Kencono Putri Negina Kencono Putri