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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Buletin Ilmiah Nagari Membangun JIA (Jurnal Ilmiah Akuntansi) Kumawula: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Kontemporer Journal of Community Service and Empowerment Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement International Journal of Environmental, Sustainability, and Social Science Journal Of World Science Journal of International Conference Proceedings Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Arum Prastiwi
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Veterinary Other

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ANALISIS KINERJA SURAT BERHARGA SETELAH PENAWARAN PERDANA (IPO) DI INDONESIA Arum Prastiwi; Indra Wijaya Kusuma
Journal of Indonesian Economy and Business (JIEB) Vol 16, No 2 (2001): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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

Abstract

Numerous studies examined the performance of initial public offerings in some countries. The studies documented two phenomenon: short-run underpricing and long-run underperformance. The purpose of this study is to investigate stocks performance after Initial Public Offerings (IPO) in Indonesia. Monthly abnormal return was used as a proxy for performance using Market-Adjusted Model. The short term performance is based on the 3 months performance and the long-term performance is based on 24 months. The number of the sample is 78 company that issued IPO in 1994 – 1997. Results from one sample t-test show that in the short run there are large positive mean and median excess returns of 39.07 percent and 21.04 percent respectively. The long run mean abnormal return was dropped until –238.83 percent and –243.22 percent respectively for stocks that were bought in the initial market and in the aftermarket. This result is consistent with studies in numerous countries. In the long run, the performance was underperformed. Result from paired comparison t-test confirms that in the long run the performance was worse (underperformed) than in the short run.
The Effect of Corporate Governance on Tax Avoidance with Profitability as Moderating Variable Truly Wulandari; Arum Prastiwi; Sari Atmini
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1794

Abstract

This study aimed to examine and analyze the effect of corporate governance on tax avoidance through profitability as a moderating variable. This research is positive research using deductive reasoning by suggesting a theory which is then tested on a research design. The population in this study are companies listed on the Indonesia Stock Exchange from 2017-2021. Sample selection was made by using a purposive sampling method. The research results after testing 505 samples found that companies with good corporate governance tend not to do tax avoidance. Finally, this study provides empirical evidence regarding what factors can reduce the level of tax avoidance in companies by implementing good corporate governance. In addition, the researcher suggests that further research consider conducting cross-country comparative research because tax avoidance is not only a problem for Indonesia but also a global problem.
The Effect Of Sustainability Reporting Practices On The Quality Of CSR Disclosures In Banking In Indonesia Wiwik SARASWATI; Eko Ganis SUKOHARSONO; Erwin SARASWATI; Arum PRASTIWI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.264

Abstract

Corporate social responsibility (CSR) has helped produce corporate banking social responsibility activities. However, even so, some aspects of the disclosure still do not meet the quality of reporting. This study aims to analyze the influence of CSR reporting practices and the quality of disclosures on banking companies in Indonesia. This study used as many as 383 samples of banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2021. This study seeks to investigate the use of three CSR reporting practices: stand-alone reports, assurance, and reporting guidelines. The study results show that banking companies have carried out CSR reporting properly and following the Global Reporting Initiative (GRI) standards but have not fully used assurance services to assess the quality of report disclosures. Banking companies in preparing CSR reports do not present the quality of information properly, so the implementation of sustainability reporting practices has not met the criteria. Banking companies meet the obligation to disclose CSR reports to improve performance. GRI disclosures are more likely to be balanced and have comparative capabilities. The results of this study support the increasing use of CSR reporting practices as a useful tool to improve the quality of CSR reporting in Indonesia.
Peningkatan pemahaman PSAk 69: Pendekatan Case Based Reasoning Arum Prastiwi; Nurlita Novianti
Unri Conference Series: Community Engagement Vol 4 (2022): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.4.329-333

Abstract

All institutions must have a financial management which a financial management is necessary to carry out internal and external controls. External financial control of an entity is carried out by Public Accountant. This control usually focuses on examining the financial statements that are the entity's financial accountability reports to their owners. In conducting the audit, the Public Accountant needs to understand the entity's business processes in order to find out the truth of the data reported in the financial statements. At current time the agricultural industry is growing rapidly because the government continues to optimize agriculture. Malang is one of the areas with many agricultural and plantation industries. Public Accountant firm “X” who are community service partners are in Malang. The Public Accountant requires training and assistance on PSAK 69 related to agriculture. This needs to be done because Public Aacountant is surrounded by many agiculture industries. The method used in this service is Case Based Reasoning. The results of this training are that there are 12 human resources of KAP "X" who are familiar with PSAK 69 and there are 4 human resources of KAP "X" who are quite familiar with PSAK 69. It is hoped that with this training KAP "X" can add audit clients as well as consultancy in the field of agriculture
Penghindaran Pajak: Apakah Perusahaan Yang Bertanggung Jawab Secara Sosial Patuh Terhadap Pajak? Truly Wulandari; Arum Prastiwi; Sari Atmini
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22361

Abstract

This study aims to examine and analyze the relationship of corporate social responsibility disclosure to tax avoidance with profitability as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection in this research using the purposive sampling method and obtained 515 observations from 103 sample companies with a five-year observation period. The analytical method used in this study is Moderated Regression Analysis (MRA). The results also show that companies with good quality CSR disclosure tend to have low levels of tax avoidance. The results of this study found evidence that companies with good CSR disclosure quality are more tax compliant when they have high profitability. This research is additional empirical evidence to support legitimacy theory as the basis for the relationship between CSR disclosure and tax avoidance. The results illustrate that CSR disclosure must be considered by investors before investing in a company. The quality of CSR disclosure reflects a company's commitment to conducting business in an ethical manner and reduces the possibility of a company to engage in tax avoidance.
Economic empowerment through the development of food and beverage micro enterprises Nurul Badriyah; Setyo Tri Wahyudi; Arum Prastiwi; Mokhamad Nur; Kartika Sari; Rihana Sofie Nabella; R. Radeetha
Journal of Community Service and Empowerment Vol. 4 No. 2 (2023): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v4i2.26221

Abstract

Kecamatan Grati is one of the sub-districts in Pasuruan Regency, famous for its various potentials both in terms of tourism, religious areas and geographically strategic. This Community Service focuses on the food and beverage sector business belonging to LAZISNU (Lembaga Amil Zakat and Shodaqoh NU) in Kecamatan Grati, which is centered in the Pujasera MSME Center in Gratitunon Village. Another thing that also needs to be developed in this community group in Kecamatan Grati is the entrepreneurial spirit in order to produce a jointly managed business unit so that community empowerment in Kecamatan Grati can be ensured. Therefore, the service team carried out a mapping of problems related to improving the local economy faced by LAZISNU partners (business mamin) through FGDs, Technical Guidance about diversifivation product and socialization PIRT. The impact obtained by MSME actors on BIMTEK activities about diversification product are: (i) improved skills and knowledge (ii) increase in product added value (iii) expansion of market share (iv) increased competitiveness (v) improved brand image (vi) business continuity. Next, the impact obtained by MSME actors on BIMTEK activities about socialization PIRT are: (i) compliance with regulations (ii) product quality improvement (iii) customer trust (iv) access to a wider market (v) consumer protection (vi) increased professionalism. The originality of this service program (Pengabdian Kepada Masyarakat) is that MSME actors can increase their income, product diversification, and product added value, through technical guidance which is carried out by inviting speakers from the agricultural technology field.
Penguatan Strategi Pengelolaan Dan Pengembangan Sistem Keuangan Koperasi Arum Prastiwi; Nurlita Novianti; Novianti Mukti Wibowo
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

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

Abstract

Eksistensi koperasi menjadi pilar untuk menjaga stabilitas ekonomi masyarakat. Berdasarkan data Kementerian Koperasi dan Usaha Kecil Menengah tahun 2021 jumlah koperasi aktif mengalami peningkatan. Tidak hanya dari sisi jumlah, dari sisi keuangan performa koperasi dan sisa hasil usaha juga mengalami peningkatan. Koperasi berhubungan dengan modal dari banyak orang sehingga memerlukan pencatatan keuangan yang akuntabel, transparan dan terperinci. Oleh karena itu, Universitas Brawijaya melalui program pengabdian kepada masyarakat Fakultas Ekonomi Bisnis Universitas Brawijaya dalam hal akademisi dapat memberikan insight kepada CV Mitra Solusi Prima dalam pencatatan keuangan koperasi. Tujuan kegiatan pengabdian ini yaitu menghasilkan sistem informasi keuangan koperasi yang sesuai dengan aturan yang berlaku dan kondisi nyata dilapangan. Metode pengabdian yang dilakukan yakni Praticipatory Action Research (PAR). Metode ini memiliki empat tahapan yaitu observasi/evaluasi, refleksi, rencana aksi dan tindakan.Pengabdian ini melibatkan mahasiswa yang akan menjelaskan dan mendampingi mitra dalam menyususn strategi pengelolaan keuangan koperasi. Hasil dari kegiatan ini berupa modul pengelolaan keuangan koperasi dan strategi pengelolaan koperasi.
Tata Kelola Perusahaan dan Penanggulangan Perubahan Iklim: Bukti dari Industri Berpolusi di Indonesia Arum Prastiwi; Sari Atmini; Hisky Ryan Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7876

Abstract

Perubahan iklim merupakan masalah lingkungan global yang menjadi perhatian dunia termasuk Indonesia. Sayangnya aksi keberlanjutan dalam menanggulangi perubahan iklim dianggap sebagai pemborosan oleh pihak manajemen. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh tata kelola terhadap aksi penanggulangan perubahan iklim dari industri berpolusi di Indonesia. Dari 111 perusahaan yang menjadi populasi terdapat 49 perusahaan yang terpilih menjadi sampel berdasarkan kriteria yang sudah ditetapkan. Menggunakan laporan keuangan dan keberlanjutan data di analisis dengan teknik regresi. Hasil menunjukan tata kelola tidak dapat berperan dalam penanggulangan perubahan iklim. Penelitian ini memberikan kontribusi terhadap pemerintah Indonesia dalam mencapai visi Net Zero Emmision pada tahun 2060 lewat perbaikan proses bisnis dan lebih lanjut penelitian ini memberikan kontribusi global kepada dunia terhadap pencapaian Sustainability Development Goals nomor 13 yang berkaitan dengan perubahan iklim.
Analisis Pengaruh Loan Loss Provision Dan Current Account Saving Account Terhadap Harga Saham Yang Dimoderasi Oleh Risiko Kredit Adinda Fakhra Shaliha; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.172

Abstract

This study aims to determine the effect of Loan Loss Provision (LLP) and Current Account Saving Account (CASA) on banking stock prices with credit risk as the moderator. This study employs a quantitative approach involving secondary data from the samples of 44 banks selected through non-probability with the purposive sampling method. The data were analyzed by Moderated Regression Analysis (MRA) utilizing the SPSS 26 software, and the results proved that there was a unidirectional relationship between CASA and stock prices. As such, an increase in CASA will cause an increase in prices, and vice versa. However, the increase or decrease in LLP did not affect stock prices. Credit risk has been proven to weaken the relationship between CASA and stock prices, but did not either weaken or strengthen the relationship between LLP and stock prices. Based on the results, increasing CASA is highly recommended to achieve good operational efficiency while maintaining the level of credit risk to anticipate a stock price increase Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Loan Loss Provision  (LLP) dan Current Account Saving Account (CASA) serta moderasi dari risiko kredit terhadap harga saham perbankan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data sekunder. Teknik sampling yang digunakan adalah non-probability sampling dengan metode purposive sampling, dan kemudian dihasilkan 44 perbankan sebagai sampel. Metode analisis data yang digunakan adalah Moderated Regression Analysis (MRA) dengan menggunakan program SPSS 26 sebagai alat bantu analisis data. Hasil penelitian membuktikan terdapat hubungan yang searah antara CASA dengan harga saham, kenaikan pada CASA akan menyebabkan kenaikan pada harga saham, dan begitupula sebaliknya. Namun kenaikan atau penurunan pada LLP tidak berpengaruh terhadap harga saham. Risiko kredit terbukti dapat memperlemah hubungan antara CASA dengan harga saham, namun tidak berhasil memperlemah atau memperkuat hubungan antara LLP dengan harga saham. Berdasarkan penjelasan tersebut, pengupayaan untuk meningkatkan CASA sangat disarankan demi mecapai efisiensi operasional yang baik dengan tetap menjaga tingkat risiko kredit sehingga dapat berujung pada peningkatan harga saham.
PENDAMPINGAN SERTIFIKAT HALAL PRODUK PADA UMKM SEKTOR MAKANAN DAN MINUMAN DI KECAMATAN GRATI KABUPATEN PASURUAN Badriyah, Nurul; Wahyudi, Setyo Tri; Pimada, Laila Masruro; Prastiwi, Arum; Radeetha, Radeetha; Sari, Kartika; Nabella, Rihana Sofie
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 3 (2023): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v6i3.46964

Abstract

Penerapan UU No 33 Tahun 2014 mengenai sertifikasi halal, untuk usaha kuliner, pengurusan Sertifikat Halal berlaku hanya sampai tahun 2024. Badan Penyelenggara Jaminan Produk Halal (BPJPH) telah menerbitkan UU UU 33 Tahun 2022 tentang Juknis Pendamping Proses Produk Halal. Oleh karena, pengurusan sertifikasi halal diberikan jangka waktu hingga tahun 2023, maka Tujuan dari kegiatan ini adalah memberikan pendampingan sertifikasi halal produk pada UMKM sektor makanan-minuman di Kecamatan Grati, Pasuruan untuk mendukung akselerasi Jaminan Produk Halal pada UMKM.Pengabdian ini berfokus pada usaha sektor makanan minuman binaan LAZISNU (Lembaga Amil Zakat dan Shodaqoh) di Kecamatan Grati, yang terpusat di Sentra UMKM Pujasera di Desa Gratitunon, sebagai bagian dari upaya edukasi dan advokasi bagi pelaku UMKM untuk menyiapkan diri merespon aturan mengenai legalitas Halal Produk, dan memberikan pendampingan untuk self declare. Metode pengumpulan data dengan pembagian kuesioner sedangkan metode yang digunakan adalah Focus Group Discussion dan Sosialisasi Prosedur Pengajuan Sertifikasi Halal oleh Tim Pengabdian.  Hasil dari kegiatan pengabdian diketahui bahwa (i) pelaku UMKM tidak banyak yang memahami proses pengajuan sertifikasi halal (ii)kurangnya pemahaman masyarakat terhadap konsep halal (iii) berdasarkan hasil FGD diketahui pula tidak sedikit UMKM yang sudah mendapatkan sertifikat halal. iv) terdapat beberapa produk potensial sebagai produk khas Kecamatan Grati tetapi masih belum mendapatkan sertifikasi halal. Implementation of Law No. 33 of 2014 regarding halal certification, for culinary businesses, the processing of Halal Certificates is valid only until 2024. The Halal Product Assurance Organizing Agency (BPJPH) has issued Law No. 33 of 2022 concerning Technical Assistance for Halal Product Processing. Because the processing of halal certification is given a period of up to 2023, the purpose of this activity is to provide assistance with halal product certification to MSMEs in the food and beverage sector in Grati District, Pasuruan to support the acceleration of Halal Product Assurance for MSMEs. This service focuses on sector businesses. food and beverage assisted by LAZISNU (Amil Zakat and Shodaqoh Institute) in Grati District, which is centered at the UMKM Pujasera Center in Gratitunon Village, as part of an education and advocacy effort for MSME actors to prepare themselves to respond to regulations regarding the legality of Halal Products, and provide assistance for self-declaration. The data collection method is by distributing questionnaires while the method used is Focus Group Discussion and Socialization of Halal Certification Submission Procedures by the Service Team. The results of community service activities show that (i) not many MSME actors understand the process of applying for halal certification (ii) there is a lack of public understanding of the halal concept (iii) based on the results of the FGD it is also known that not a few MSMEs have received halal certificates. iv) there are several potential products as typical products of Grati District but they have not yet received halal certification.  
Co-Authors Adinda Fakhra Shaliha Almira Raina, Andi Tendri Atmini , Sari Aulia Fuad Rahman Auliya Urahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Puspitaningrum Candra Bayu Pradana Putra Cecep Kusmana Christinawati Putri, Ferica Devy Pusposari Dewi, Jeihan Nur Kusuma Dirgantara, Deka Bayu Eko Ganis Sukoharsono Erlina Diamastuti Erwin Saraswati Fadhilah Dzikrulla Akbar Hisky Ryan Kawulur Imam Subekti Indra Wijaya Kusuma Isywara, Aristi Prita Jayawarsa, A.A. Ketut Kadek Weda Noveadjani Tista Kartika Sari Khoiru Rusydi, Mohamad Lamato, Alya Shafira Lubis, Destri Maulina Maulana Fitri Agustin Nur Wahyuni Mokhamad Nur Muhammad Rifqi Waliudin Nabella, Rihana Sofie Nabila, Firda Ainun Nanik Wahyuni ‎ Ni Luh Putri Setyastrini Nimas Tasia, Winda Rein Noval Adib Novianti Mukti Wibowo Nugraha, Ilham Ramadhan Nurlita Novianti Nurul Badriyah Putu Ambika Apsari Kesuma Putri R. Radeetha Rachmawati, Ayu Radeetha, Radeetha Ramadhan, Fadilatur Rihana Sofie Nabella Robasa, Ruben Roekhudin, Roekhudin Rohmi, Sania Khoridatur Romadhan, Fadilatur Salisa, Meilenia Rahma Sari Atmini Sari, Yetri Martika Setyo Tri Wahyudi Shinta Maharani Susanto, Febby Olvyana Truly Wulandari Truly Wulandari Virginia Nur Rahmanti Wahyuni, Maulana Fitri Agustustin Nur Wibisono, Muhammad Ezra Wihelmina Dea Kosasih Wiwik Saraswati, Wiwik Wuryan Andayani Yeney Widya Prihatiningtias