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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan 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 Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Buletin Ilmiah Nagari Membangun 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) Jurnal Sipakatau Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Arum Prastiwi
Universitas Brawijaya
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Pengaruh Skor Asean Corporate Governance Scorecard Dan Modal Intelektual Terhadap Nilai Perusahaan Robasa, Ruben; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): 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.2024.3.4.313

Abstract

Stock prices are essential for companies as they represent the value of the company. Instability in macroeconomic conditions has an impact on fluctuations in stock prices. This study aims to analyze the effect of the Asean Corporate Governance Scorecard (ACGS) score as a standard of corporate governance and intellectual capital on the value of companies listed on the IDX and SGX in 2020-2021. The ACGS score is obtained from the company's annual report and its official website, as well as official documents of the Domestic Ranking Bodies (DRB). Intellectual capital is measured using the VAICTM method, while firm value is measured using Tobin's Q ratio. The population of this study are all companies listed on the IDX and SGX in 2019. The sample selection was carried out through purposive sampling method so that 30 companies were obtained with a total of 60 observational data. This study uses multiple linear regression methods to test the effect between the independent variable and the dependent variable. The results of this study indicate that the ACGS score has no effect on firm value, while intellectual capital has a positive effect on firm value. This study has implications for companies to optimize resources and invest in intellectual capital to increase firm value, as well as for investors to add considerations before investing in public companies.   Abstrak Harga saham merupakan hal esensial bagi perusahaan karena menjadi representasi dari nilai perusahaan. Ketidakstabilan kondisi makroekonomi berdampak pada fluktuasi harga saham. Penelitian ini bertujuan untuk menganalisis pengaruh skor Asean Corporate Governance Scorecard (ACGS) sebagai standar tata kelola perusahaan dan modal intelektual terhadap nilai perusahaan yang terdaftar di BEI dan SGX pada tahun 2020-2021. Skor ACGS diperoleh dari laporan tahunan dan laman resmi perusahaan, serta dokumen resmi Domestic Ranking Bodies (DRB). Modal intelektual diukur menggunakan metode VAICTM, sementara nilai perusahaan diukur menggunakan Tobin’s Q ratio. Populasi penelitian ini adalah seluruh perusahaan terdaftar di BEI dan SGX pada tahun 2019. Pemilihan sampel dilakukan melalui metode purposive sampling sehingga diperoleh 30 perusahaan dengan total data observasi sebanyak 60 data. Penelitian ini menggunakan metode regresi linar berganda untuk menguji pengaruh antara variabel independen terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa skor ACGS tidak berpengaruh terhadap nilai perusahaan, sementara modal intelektual berpengaruh positif terhadap nilai perusahaan. Penelitian ini berimplikasi terhadap perusahaan untuk mengoptimalkan sumber daya dan berinvestasi pada modal intelektual untuk meningkatkan nilai perusahaan, serta bagi investor untuk menambah pertimbangan sebelum berinvestasi pada perusahaan terbuka.
Evaluation Of Tax Literacy and Access to Tax Information for The Deaf Community in The Restaurant Sector in Malang Rohmi, Sania Khoridatur; Prastiwi, Arum
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.160

Abstract

This research aims to evaluate the level of understanding and participation of Deaf people as restaurant owners on tax obligations and identify the challenges in accessing tax information and the effect of tax regulation complexity on their business continuity. This research applies a qualitative method with a descriptive approach. Data collection in this research was conducted through in-depth interviews with Deaf restaurant owners in different locations according to the research criteria. Informants are selected based on their suitability to the research topic. The results of this study exhibit a low understanding of Deaf people by restaurant owners of taxes, and the major inclusiveness challenge in accessing tax information. To improve the understanding of taxation, this study recommends the development of inclusive educational materials, continuous training and mentoring, and the use of Deaf-friendly information technology. This research is expected to contribute to taxation policies that are more inclusive and fair for the Deaf community, as well as to increase public awareness of the importance of tax inclusion. Abstrak Penelitian ini bertujuan untuk mengevaluasi tingkat pemahaman dan partisipasi masyarakat Tuli sebagai pemilik restoran terhadap kewajiban perpajakan, dan mengidentifikasi tantangan yang mereka hadapi dalam mengakses informasi perpajakan serta dampak kompleksitas peraturan perpajakan terhadap kelangsungan bisnis mereka. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dalam penelitian ini dilakukan melalui wawancara mendalam dengan pemilik restoran Tuli di berbagai lokasi yang memenuhi dengan kriteria penelitian. Pemilihan informan dilakukan secara purposive berdasarkan kesesuaian dengan topik penelitian. Hasil dari penelitian ini menunjukkan bahwa pemahaman masyarakat Tuli yang berprofesi pemilik restoran mengenai pajak tergolong masih rendah, dan inklusivitas dalam mengakses informasi perpajakan menjadi hambatan utama. Untuk meningkatkan pemahaman perpajakan, penelitian ini merekomendasikan pengembangan materi edukasi yang inklusif, pelatihan dan pendampingan berkelanjutan, serta penggunaan teknologi informasi yang ramah Tuli. Penelitian ini diharapkan dapat memberikan kontribusi terhadap rancangan kebijakan perpajakan yang lebih inklusif dan adil bagi masyarakat Tuli, serta meningkatkan kesadaran masyarakat akan pentingnya inklusi pajak.
The Effect of Information and Communication Technology Disclosure and Corporate Social Responsibility in the Digitalization Process on Company Value Maulana Fitri Agustin Nur Wahyuni; Saraswati, Erwin; Prastiwi, Arum
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.705

Abstract

Abstract Purpose – This study examines the effect of information and communication technology (ICT) disclosure and corporate social responsibility (CSR) in the digitalization process on company value. Design/Methodology/Approach – This study employed the quantitative content analysis method by collecting and qualitatively analyzing data from the company website followed by quantitative data analysis. The sample of the study was 41 banking companies listed on the Indonesia Stock Exchange during the 2021 period selected using the criteria-based sample selection method. This study used multiple regression analysis. Findings – Research results showed that ICT disclosure on the website in the digitalization process has a positive effect on company value. ICT disclosure on company websites can inform the stakeholders that the management has optimized its resources and implemented innovative business models, improving the efficiency, quality, and consistency of business processes to build a good reputation in the eyes of investors and potential investors. However, CSR disclosure on the company websites has a negative effect on company value due to some issues. Firstly, CSR information disclosed on the company's website is potentially ineffective in increasing operational profitability in the short term. Secondly, banking companies have not properly allocated CSR funds or companies have over-invested in CSR activities. Thirdly, it was found that CSR disclosure during the pandemic had no impact on stock returns. Overall, this study further showed that the disclosure of ICT and CSR complies with the principles of signaling theory because the information serves as a signal concerning the company’s condition to investors which further affects the company’s value. Practical Implications – This research provides a practical contribution for both investors and management. The investors acquire a new source of information in investment decisions making in addition to financial statements, namely such information from non-financial disclosures such as ICT and CSR through easily accessible media. Furthermore, managers gain a new perspective in understanding the potential of ICT and CSR disclosures on websites. Managers need to focus and carefully consider the concept of quality and quantity of information disclosed to the public and stakeholders since abundant information disclosure does not guarantee an increase in company value. Managers need to provide information on ICT and CSR as an approach to meet the needs of stakeholders and influence the decision-making process. Originality/Value – This study uses a banking company as the object of research, where this research is expected to assist the company in making a decision related to understanding potential of ICT and CSR disclosures that can affect firm value. Keywords: ICT disclosure, CSR disclosure, company value Paper Type – Research paper
Concept and Implementation Social Return on Investment (SROI): Case Study on MSME Culinary Redesign Program Erwin Saraswati; Erlina Diamastuti; Arum Prastiwi; Ayu Aryista Dewi
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.989

Abstract

This research aims to review the Social Return on Investment (SROI) concept and analyze Corporate Social Responsibility (CSR) activities conducted by a State-Owned Enterprises (SOEs), namely PT Semen Indonesia. This research uses the survey method which employs a questionnaire, along with a literature review, focus group discussions, and interviews. This study analyzes the impact from the point of view of the stakeholders (the community and other affected parties). The result of the SROI calculation shows that the CSR program conducted by PT Semen Indonesia has resulted in a positive, significant, and substantial impact on the stakeholders. SROI ratio for CSR program is calculated at 3,46. It means that for every 1 rupiah spent, the social return on investment gained 3,46 rupiah. The CSR Program increased sales, reduced gasoline costs (economics), reduced carbon emissions (environment), and increased SME owners as well as consumers happiness (social). The stakeholders are aware of the benefits of social investment, which supports the theory of change. The limitation of this research is the complexity of calculating SROI, especially monetizing the social benefits and the social costs, which relies upon several assumptions.
Pengaruh Tata Kelola Perusahaan Dan Modal Intelektual Terhadap Financial Distress Almira Raina, Andi Tendri; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (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.2023.2.2.129

Abstract

This study aims to examine the effect of corporate governance and intellectual capital on financial distress utilizing the Zmijewski method. The population includes 609 non-financial companies listed on the Indonesia Stock Exchange between 2018 and 2021, from which the samples of 120 observable data are selected through purposive sampling. This study involves secondary data of the companies’ annual reports collected from their official websites and that of IDX (www.idx.co.id) and analyzed by multiple linear regression utilizing IBM SPSS Statistics 26. This study finds that corporate governance does not affect financial distress, and intellectual capital has a negative effect on financial distress; implying that corporate governance does not whatsoever contribute to financial distress, and higher intellectual capital, represented by Value-Added Intellectual Capital (VAIC), can minimize the likelihood of financial distress.
An Analysis Of Cigarette Company Stock Price Difference Before And After The Excise Rate Increase (A Study Of Cigarette Companies Listed On The Idx) Fadhilah Dzikrulla Akbar; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.474

Abstract

Cigarette excise increases in Indonesia have occurred every year starting from 2012. This year the government has increased cigarette excise rates by 10%. Increasing cigarette excise rates, which are included in government policy every year, can be one of the reasons for changes in share prices, especially in cigarette companies. Information before investing is very important for investors before making a decision. This research aims to determine differences in share prices in cigarette companies listed on the Indonesia Stock Exchange in 2023. This research is a comparative type of research that uses secondary data with documentation collection techniques. The analysis technique used in this research is Wilcoxon Signed Ranks. The research results show that there is a difference in the share price of Cigarette Companies before the increase in excise prices and after the increase in excise prices. After the announcement of the increase in cigarette excise prices, shares of cigarette companies experienced a decline.
THE RECIPROCAL RELATIONSHIP BETWEEN PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Prastiwi, Arum; Atmini, Sari; Pusposari, Devy; Martika Sari, Yetri; Christinawati Putri, Ferica
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.29561

Abstract

The relationship between CSR disclosure and financial performance remains contentious, particularly in emerging market resource sectors. This study examined the bidirectional relationship between CSR disclosure and profitability in Indonesian oil and gas mining companies from 2012 to 2019 using panel data regression on nine listed firms, yielding 69 observations. CSR disclosure was measured using GRI-G4 indicators, while profitability was assessed through ROA, ROE, NPM, and EPS, with firm size and leverage as controls. The analysis revealed significant reciprocal relationships with contrasting patterns. ROA and NPM showed negative bidirectional relationships with CSR disclosure, suggesting trade-offs between operational efficiency and social transparency. Conversely, ROE and EPS demonstrated positive reciprocal relationships, indicating CSR alignment with shareholder returns. These findings suggest companies should view CSR as a strategic investment, while regulators need stronger frameworks to promote synergy between financial sustainability and responsible disclosure.
The Role of the Government's Internal Control System and Human Resource Competence on the Quality of Financial Reports With Leadership Commitment as Moderation Lubis, Destri Maulina; Khoiru Rusydi, Mohamad; Prastiwi, Arum
Journal of World Science Vol. 2 No. 7 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i7.335

Abstract

Quality financial reports can provide information about an organisation's performance, financial position and changes in a reliable, relevant way that can be understood and compared. This study aims to empirically examine the effect of the government's internal control system and human resource competence on the quality of financial reports with leadership commitment as a moderating variable. This research recruited 680 financial managers at the Ministry of Public Works and Public Housing as respondents. Research data were analysed using the SEM-PLS method by using the SmartPLS version 3.2 application as a data processing tool. The findings show that the government's internal control system and human resource capacity significantly affect the quality of financial reporting. A strong and structured internal control system provides a solid foundation for producing reliable and relevant financial reporting by applicable standards. In addition, high human resource capabilities in accounting and internal control can help improve the quality of financial reporting. This research implies providing a deeper understanding of the factors influencing the quality of financial reports within the government context, urging the government to enhance investments in the development of human resource competencies, particularly in terms of a more profound comprehension of accounting and financial reporting. Furthermore, this study could have a significant impact in enhancing the quality of financial reporting within the governmental environment and potentially in other organizations as well.
Strengthening Fraud Prevention Through the Three Lines of Defense in Public Infrastructure Oversight Dirgantara, Deka Bayu; Prastiwi, Arum; Rahmanti, Virginia Nur
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51499

Abstract

This study examines the effectiveness of fraud prevention in the Directorate General of Infrastructure Financing at the Indonesian Ministry of Public Works using the Three Lines of Defense model. Employing a qualitative ethnomethodological approach, the research explores how actors in each line—the operational units, internal compliance, and internal auditors—perceive and perform their roles in everyday practices. Data were collected through in-depth interviews and focus group discussions with nine informants, representing each line equally. The analysis reveals that formal oversight structures are often interpreted and enacted through informal social norms, with coordination heavily reliant on interpersonal trust and ad hoc communication. The study identifies key challenges, including overlapping responsibilities, limited authority of the second line, and a lack of integrated procedures. Moreover, the findings highlight that the perception of fraud and internal control is shaped by collective social knowledge, which does not always align with institutional policies. This gap between formal frameworks and practical implementation undermines the overall effectiveness of fraud prevention mechanisms. The research suggests that aligning policy and practice requires developing cross-line standard operating procedures, empowering the second line structurally, fostering a culture of risk awareness, and institutionalizing collaborative forums to ensure coherent coordination. These strategies aim to reinforce not only structural integrity but also the social and cultural dimensions of internal oversight.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Putra, Candra Bayu Pradana; Prastiwi, Arum
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Di era globalisasi ini terdapat isu tentang pertanggung jawaban sosial  (corporate social responsibility) yang banyak dibicarakan masyarakat. Intinya perusahaan tidak hanya dituntut mengejar keuntungan yang sebesarbesarnya tetapi harus memperhatikan lingkungan sekitarnya, baik manusia maupun alam. Pengungkapan tanggung jawab sosial menjadi penting untuk melihat apakah perusahaan sudah melaksanakan fungsi sosialnya.  Penelitian ini bertujuan untuk mengetahui karakteristik yang memengaruhi pengungkapan tanggung jawab sosial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Ada 5 faktor yang memengaruhi pengungkapan yaitu:  ukuran perusahaan, leverage, profitabilitas, ukuran dewan komisaris, dan kepemilikan saham publik. Pengungkapan tanggung jawab sosial diukur menggunakan  corporate social responsibility disclosure index  (CSRDI). Populasi yang digunakan dalam penelitian ini adalah perusahaan dengan sektor manufaktur yang terdaftar di BEI tahun 20082010. Pemilihan sampel  ditentukan dengan menggunakan metode purposive sampling. Berdasarkan metode tersebut diperoleh sebanyak 34 perusahaan sampel dari 102 jumlah populasi. Hasil analisis dengan metode regresi linier berganda menunjukkan ukuran perusahan berpengaruh terhadap pengungkapan tanggung jawab sosial pada perusahaan manufaktur yang terdaftar di BEI, sedangkan variabel yang tidak berpengaruh adalah  leverage,  profitabilitas, ukuran dewa komisaris, dan kepemilikan saham publik.   Kata kunci : Perusahaan manufaktur, ukuran perusahaan, leverage,  profitabilitas, ukuran dewan komisaris, kepemilikan saham publik, pengungkapan tanggung jawab sosial, dan regresi linear berganda
Co-Authors Adinda Fakhra Shaliha Almi Hafiz Almira Raina, Andi Tendri Angela Valonika Ari Kurnianto Aristi Prita Isywara 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 Fadilatur Romadhan Febby Olvyana Susanto Firda Ainun Nabila Hanafia, Haffan Hisky Ryan Kawulur Imam Subekti Indra Wijaya Kusuma Istigfarin, Wilda Auwalina Isywara, Aristi Prita Jayawarsa, A.A. Ketut Kadek Weda Noveadjani Tista Kartika Sari Khoiru Rusydi, Mohamad Lamato, Alya Shafira Lubis, Destri Maulina Maria Gratia Maulana Fitri Agustin Nur Wahyuni Md-Shahbudin, Amirul Shah Mellani, Endy Dwi Mokhamad Nur Muhammad Rifqi Waliudin Muharini, Naila Salsabilla Musyahadah, Cheisa Wasila Nabella, Rihana Sofie Nanik Wahyuni ‎ Ni Luh Putri Setyastrini Nimas Tasia, Winda Rein Noval Adib 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 Salisa, Meilenia Rahma Santosa, Kezia Virginia Elok Sari Atmini Sari, Yetri Martika Setyo Tri Wahyudi Shahbudin, Amirul Shah Md Shinta Maharani 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