Article Per Year (5 Year)
p-Index From 2021 - 2026
7.04
P-Index
This Author published in this journals
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 AFRE Accounting Financial Review 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 Jurnal Locus Penelitian dan Pengabdian 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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 2   3   4   5   6 
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 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.
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
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTERNET FINANCIAL AND SUSTAINABILITY REPORTING (IFSR) (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) Puspitaningrum, Ayu; Prastiwi, Arum
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The purpose of this study is to find empirical evidence of firm’s characteristics effect on the disclosure of Internet Financial and Sustainability Reporting (IFSR). Firm characteristics are identified as firm size, profitability, leverage, and industry type. The population in this study are all of 429 Indonesian companies listed in Indonesian Stock Exchange (IDX) in period 2011. This study selected 182 companies by using nonprobability random sampling (purposive sampling method). The technique for examining hyphotesis is using logistic regression analysis. The result indicates that firm size, profitability, and industry type influence disclosure of IFSR. In addition, leverage have no effect on the disclosure of IFSR. Keyword:        Internet Financial and Sustainability Reporting (IFSR), firm size, provitability, leverage, and industry type
Evaluating Environmental Management Accounting of Community-driven Material Recovery Facility (CdRMF) Istigfarin, Wilda Auwalina; Prastiwi, Arum; Shahbudin, Amirul Shah Md; Adib, Noval
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 23, No 1 (2026): March 2026
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v23i1.285-306

Abstract

Environmental management accounting (EMA) has gained attention; however, its use in grassroots waste management remains limited, especially in communities with scarce resources. This study explores how community-driven material recovery facilities (CdMRFs), or known as waste banks, Mitra Kita in Blitar, Indonesia, apply EMA principles in their daily operations. The focus is on how local groups adapt accounting practices to maintain accountability, transparency, and sustainability, despite financial and operational constraints. A qualitative case study was conducted through interviews, observations, and document analysis, supported by triangulation and member validation. The findings show that the CdMRF develops practical financial routines for recording expenses, calculating unit costs, and preparing semiannual reports, which strengthen transparency and trust among members. Community participation plays a central role, as routine activities generate financial, social, and ecological value. However, long-term sustainability is challenged by limited managerial skills, dependence on key leaders, and fluctuating waste prices. This study expands EMA discussions by shifting attention from formal institutions to community initiatives in developing contexts. It demonstrates that simplifying accounting can make environmental management more grounded and adaptable. The findings offer guidance for policymakers seeking to strengthen CdMRFs and similar programs within broader circular economy and sustainability efforts.
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 Deka Bayu Dirgantara Devy Pusposari Dewi, Jeihan Nur Kusuma Eko Ganis Sukoharsono Erlina Diamastuti Erwin Saraswati Fadhilah Dzikrulla Akbar Fadilatur Romadhan Febby Olvyana Susanto Ferica Christinawati Putri 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 Atmini Setyo Tri Wahyudi Shahbudin, Amirul Shah Md Shinta Maharani Sutri Rahayu 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 Yetri Martika Sari