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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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PELATIHAN KEUANGAN DALAM RANGKA MENDETEKSI FINANCIAL DISTRESS MENGGUNAKAN METODE SERVICE LEARNING & COMMUNITY DEVELOPMENT PADA KOMUNITAS STARTUP DI MALANG RAYA: Financial Training for Detecting Financial Distress Through Service Learning and Community Development Methods in Startup Communities in Malang Raya Prastiwi, Arum; Atmini , Sari
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.
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
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
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