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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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities 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

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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

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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.
Pendampingan Penyusunan Pedoman Penatausahaan Keuangan RS Universitas Brawijaya Untuk Tata Kelola Akuntabel dan Transparan Atmini, Sari; Prastiwi, Arum; Hanafia, Haffan; Musyahadah, Cheisa Wasila; Muharini, Naila Salsabilla
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

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Abstract

Rumah sakit pendidikan menghadapi tantangan tata kelola keuangan akibat kompleksitas fungsi ganda sebagai penyedia layanan kesehatan dan pendidikan. Rumah Sakit Universitas Brawijaya (RSUB) mengalami kendala operasional seperti keterlambatan administrasi dan pelaporan keuangan akibat ketergantungan pada SIMKEU (Sistem Keuangan) UB. Kegiatan pengabdian ini bertujuan untuk meningkatkan akuntabilitas dan transparansi keuangan RSUB melalui solusi implementasi sistem akuntansi berbasis cloud Accurate Online. Metode pelaksanaan menggunakan pendekatan partisipatif melalui Focus Group Discussion (FGD) yang diwujudkan dalam tiga fase sistematis: (1) analisis dan evaluasi awal, (2) pengembangan pedoman, serta (3) implementasi dan evaluasi. Hasil kegiatan membuktikan bahwa integrasi sistem digitalisasi keuangan tersebut berhasil menciptakan sistem keuangan yang lebih terstruktur, ditandai dengan peningkatan signifikan dalam transparansi, efisiensi proses pencatatan, dan akuntabilitas pelaporan yang selaras dengan prinsip Good Corporate Governance (GCG). Simpulan dari kegiatan ini adalah pendekatan hybrid yang menggabungkan aspek kebijakan dan teknologi tidak hanya mengatasi masalah administratif, tetapi juga membangun fondasi tata kelola keuangan rumah sakit pendidikan yang modern dan berkelanjutan. Nilai kebaruan terletak pada model pendampingan holistik yang dapat diadopsi oleh rumah sakit pendidikan sejenis.
PELATIHAN KEUANGAN DALAM RANGKA MENDETEKSI FINANCIAL DISTRESS MENGGUNAKAN METODE SERVICE LEARNING & COMMUNITY DEVELOPMENT PADA KOMUNITAS STARTUP DI MALANG RAYA Arum Prastiwi; Sari Atmini
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 1 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i1.749

Abstract

The rapid growth of startups in Indonesia, particularly in the Malang Raya, continues to be accompanied by a high rate of business failure, largely due to low financial management literacy. Limited knowledge in financial management remains a major contributing factor to bankruptcy. This activity aims to enhance the understanding and skills of startup actors in detecting financial distress through financial performance assessment within the startup community in Malang Raya. The methods employed in this activity are service learning and community development, implemented through training and mentoring in the form of workshops. The workshop covers topics such as Financial Accounting Standards (SAK), Micro, Small, and Medium Entities (EMKM), cash management, and bankruptcy detection techniques, alongside practical sessions on financial statement preparation. The results of the activity show a significant increase in participants' understanding of the importance of sound financial management and early detection of financial distress. Most participants expressed high satisfaction and a strong willingness to apply the knowledge gained to the management of their businesses. These outcomes demonstrate the effectiveness of the workshop approach in strengthening startups’ financial managerial capacity, reducing bankruptcy risks, and promoting business sustainability in the Malang Raya. In conclusion, the training successfully addresses the urgent need of startup communities to improve their financial competencies. It is recommended that similar activities be conducted regularly, foster networking among entrepreneurs, and incorporate innovative financial materials to build a resilient and sustainable startup ecosystem.
The Impact Of Information Asymmetry On Esg And Intellectual Capital In Reducing Equity Costs Firda Ainun Nabila; Erwin Saraswati; Arum Prastiwi
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36204

Abstract

Purpose: This study examines the effect of intellectual capital and ESG disclosures on equity costs, with information asymmetry as a moderating variable. Methodology/approach: This quantitative study uses an explanatory approach, focusing on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022. Secondary data from annual reports were analyzed using Moderated Regression Analysis. Findings: The results of the study show that intellectual capital disclosure and ESG can reduce the cost of capital. High information asymmetry can weaken the negative relationship between ICD on the cost of capital. Practical implications: For companies with the results of this study, it can be considered to maximize the benefits of ESG ICD disclosure in reducing the cost of capital, companies need to focus on reducing information asymmetry. This can be done through the presentation of more complete, detailed, and verifiable information about ESG and ICD performance. Originality/value: Including information asymmetry as a moderating variable, this study offers a new perspective, highlighting how the effect of intellectual capital and ESG disclosures on equity costs depends on information distribution, a factor previously underexplored.
The Impact Of Revenue Diversification On Bank Profitability And Stability: Evidence From Indonesia Banking Industry Febby Olvyana Susanto; Noval Adib; Arum Prastiwi
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36770

Abstract

Purpose: This study aims to examine the effect of income diversification on the financial health of banks in Indonesia, focusing on income sources that significantly contribute to improving profitability and financial stability. Methodology/approach: This study uses a quantitative approach (positivism) which an associative nature. The research population consists of banking companies listed on the IDX from 2020-2023, with a sample of 168 observations selected using the purposive sampling method. The data analysis technique employs panel data regression using Eviews 12 software. Findings: The results of the regression analysis show that, total revenue diversification has a positive effect on profitability, but a negative effect on financial stability. Meanwhile, the proportion of non-interest income has a negative effect on profitability, but a positive effect on financial stability, with commission income as the most stable component of non-interest income and increasing profitability. Practical implications: This research contributes to helping bank management to be prudent in implementing income diversification strategies, by prioritizing interest income and avoiding high risk in non-interest income. The findings can also be taken into consideration for regulators in encouraging a balanced diversification strategy to maintain financial stability. Originality/value: The update in this study uses additional measurements to reveal the value of diversification that has not been discussed by previous researchers. This measurement is to differentiate diversification conditions that have similar values so that they are not considered the same. In addition, researchers also added control variables to increase the validity of the research
The Influence of Managerial Ability, CFO Tenure, and Executive Compensation on Accounting Conservatism: The Moderating Role of Litigation Risk Almi Hafiz; Erwin Saraswati; Arum Prastiwi
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 2 (2026): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i2.536

Abstract

This study examines the influence of managerial ability, CFO tenure, and executive compensation on accounting conservatism, as well as the moderating role of litigation risk in manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This study employs panel data regression with interaction-based moderation analysis using a purposive sample of manufacturing firms. The model evaluates both the direct effects of internal managerial characteristics and the moderating role of external governance pressure proxied by litigation risk. The results show that managerial ability positively and significantly affects accounting conservatism, indicating that more competent managers tend to adopt prudent reporting practices. In contrast, CFO tenure has a negative and significant effect, suggesting that longer-serving CFOs may engage in less conservative reporting due to increased influence and familiarity with internal processes. Executive compensation exhibits a negative but insignificant effect. Furthermore, litigation risk does not moderate the relationships between managerial ability and CFO tenure with accounting conservatism; however, it significantly strengthens the relationship between executive compensation and accounting conservatism. This study is limited to manufacturing firms in Indonesia, which may restrict the generalizability of the findings across different industries and institutional settings. This study contributes to the literature by simultaneously integrating managerial ability, CFO tenure, and litigation risk within a single empirical framework of accounting conservatism in an emerging market context. Unlike prior studies that examine these factors separately, this research provides new insight into how internal managerial characteristics interact differently with external legal pressures in shaping conservative financial reporting behavior.
Pengaruh Kepemilikan Asing dan Leverage terhadap Nilai Perusahaan pada Perusahaan Asuransi dengan Good Corporate Governance sebagai Variabel Moderasi Angela Valonika; Arum Prastiwi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 2 (2025): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i2.3010

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kepemilikan asing dan leverage terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi. Variabel good corporate governance diproksikan dengan keberadaan komisaris independen dan frekuensi rapat dewan komisaris. Populasi pada penelitian ini adalah perusahaan sub-sektor asuransi yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2020-2024. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik pengambilan sampel purposive sampling. Sampel penelitian yang digunakan berjumlah 60 data observasi dari 12 sampel perusahaan. Sumber data yang digunakan berasal dari laporan tahunan yang diperoleh dari website resmi setiap perusahaan. Analisis data menggunakan metode regresi data panel dan regresi moderasi. Hasil penelitian ini menunjukkan bahwa kepemilikan asing berpengaruh positif terhadap nilai perusahaan, sementara leverage tidak berpengaruh terhadap nilai perusahaan. Good corporate governance dapat memperkuat pengaruh positif kepemilikan asing terhadap nilai perusahaan, akan tetapi good corporate governance tidak dapat memperkuat atau memperlemah pengaruh leverage terhadap nilai perusahaan. Temuan ini mengindikasikan pentingnya optimalisasi tata kelola dan memanfaatkan kepemilikan asing guna meningkatkan nilai perusahaan, serta memberikan masukan bagi pemangku kepentingan untuk mendorong transparansi dan pengawasan yang lebih efektif pada perusahaan asuransi.
Determinants of Dysfunctional Audit Behavior Mediated by Job Stress Mellani, Endy Dwi; Prastiwi, Arum
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23240

Abstract

This quantitative study aims to empirically examine the influence of time budget pressure, task complexity, and work-family conflict on dysfunctional audit behavior with job stress as a mediating variable. Using the conservation of resources theory framework, this study highlights how government internal auditors respond to various job demands that potentially threaten and/or deplete their resources. The data were collected through questionnaires distributed to 139 auditors of the Financial and Development Supervisory Agency (BPKP) and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings show that time budget pressure and task complexity trigger an increase in dysfunctional audit behavior among auditors, whereas work-family conflict does not directly lead to such behavior. Furthermore, job stress acts as a subsequent trigger and functions as a mediating variable. Task complexity and work-family conflict lead to dysfunctional audit behavior only when auditors experience job stress. In addition, time budget pressure continues to trigger dysfunctional audit behavior regardless of whether auditors experience job stress. These findings imply the need to evaluate time management policies and provide stronger psychological support for auditors to mitigate dysfunctional audit behavior
A NEW ACCOUNTABILITY ECOSYSTEM THROUGH EMA-IFRS INTEGRATION Istigfarin, Wilda Auwalina; Prastiwi, Arum; Md-Shahbudin, Amirul Shah; Adib, Noval
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

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Abstract

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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