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All Journal Jurnal Pendidikan Akuntansi Indonesia Wahana Riset Akuntansi EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi Aktual Jurnal Akuntansi Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Karinov Jurnal Akademi Akuntansi (JAA) International Journal of Economics, Management, Business, and Social Science Journal of Applied Business, Taxation and Economics Reseach JRABA PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Sri Pujiningsih
Universitas Negeri Malang
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pendampingan Usaha Rumahan Pembuatan Hak Kekayaan Intelektual Desa Purworejo Kecamatan Sragi Kabupaten Pekalongan Sami'an, Sami'an; Al Farisi, Salman; Soeharto, Achmad; Pujiningsih, Sri
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 5, No 1 (2024): Januari 2024
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/abdms.v5i1.2936

Abstract

Kegiatan Pengabdian Kepada Masyarakat di Desa Purworejo terletak di Kecamatan Sragi, Kabupaten Pekalongan, di bagian barat Kabupaten Pekalongan, dekat dengan Pantura Wiradesa bertujuan untuk memberikan pemahaman kepada masyarakat Desa Purworejo tentang Hak Kekayaan Intelektual (HKI) dan membantu mereka dalam melindungi produk home industri mereka dengan mendaftarkan HKI. Ini adalah langkah yang penting dalam mendukung pengembangan usaha rumahan dan kreativitas masyarakat, serta melindungi hak-hak intelektual mereka. bahwa mayoritas penduduk Desa Purworejo adalah petani. Ini memberikan latar belakang ekonomi yang penting karena kegiatan pengabdian masyarakat akan membantu diversifikasi mata pencaharian melalui home industry. Hak Kekayaan Intelektual (HKI): Penjelasan mengenai pentingnya HKI untuk mendukung pembangunan dan kesejahteraan umum sesuai dengan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 sangat relevan. HKI mencakup hak cipta, paten, merek dagang, desain industri, dan lain-lain yang bisa berlaku untuk produk-produk home industry. Tujuan utama adalah memberikan pendampingan kepada usaha rumahan dalam melindungi HKI produk mereka dan memotivasi masyarakat untuk mendaftarkan HKI pada produk home industri. Hal ini dapat membantu masyarakat meningkatkan pendapatan mereka melalui perlindungan hukum atas karya-karya mereka. Metode Pelaksanaan Kegiatan : Pelatihan dan diskusi tentang pembuatan HKI adalah metode yang tepat. Ini akan memberikan pemahaman praktis kepada masyarakat tentang cara melindungi karya mereka. Waktu Pelaksanaan pada semester gasal tahun 2023. Hasil yang Diharapkan dari kegiatan ini adalah agar masyarakat memahami pentingnya legalitas produk home industri mereka dengan HKI. Dengan adanya pelatihan, diharapkan masyarakat akan termotivasi untuk mendaftarkan HKI pada produk mereka, sehingga produk-produk tersebut akan memiliki perlindungan hukum dan legalitas yang sesuai. Dampak Ekonomi: Melalui pelindungan HKI, masyarakat dapat meningkatkan nilai tambah produk mereka dan berpotensi memasarkannya dengan harga yang lebih baik. Ini dapat berkontribusi pada peningkatan pendapatan mereka dan perkembangan ekonomi di Desa Purworejo. Kegiatan seperti ini dapat berperan penting dalam memajukan usaha mikro dan home industri, memotivasi kreativitas masyarakat, dan melindungi hak-hak intelektual mereka. Selain itu, ini juga dapat menjadi langkah penting dalam mendukung pembangunan ekonomi dan kesejahteraan di daerah tersebut.
RELATIONSHIP OF FOREIGN INSTITUTIONAL OWNERSHIP AND MANAGEMENT INCENTIVES TO TAX AVOIDANCE Pujiningsih, Sri; Salsabyla, Nisa Aurelya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study aims to examine whether foreign institutional ownership and management incentives can prevent tax avoidance practices in companies. The study was carried out on the manufacturing companies registered on IDX in the 2018-2020 period with 150 observations taken from 50 samples of companies. The sample selection used was purposive sampling. The data were analyzed using multiple regression. The results show that ownership of foreign institutions and management incentives negatively affect tax avoidance, which means that both factors can reduce tax avoidance. This result confirms the perspective of the agency theory used. Likewise, this study helps to enrich agency theory through the role of foreign institutional ownership and management incentives in tax avoidance, and it also helps to assist companies in considering these two factors to minimize tax avoidance practices.
Membangun Generasi Muda yang Mampu Melewati Masa Pandemi dengan Menjaga Kesehatan Mental Utami, Helianti; Pujiningsih, Sri
Jurnal KARINOV Vol 5, No 1 (2022): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i1p14-22

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan wawasan bagi generasi muda mengenai kesehatan mental, khususnya pada saat pandemi, indikasi adanya masalah kesehatan mental, dan strategi untuk mengatasi masalah kesehatan mental yang dirasakan secara mandiri, serta pentingnya berkonsultasi pada ahlinya jika dirasakan sulit untuk mengatasi masalah yang dialami. Topik kesehatan mental dirasa penting untuk diangkat mengingat generasi muda merupakan aset masa depan bangsa dan rawan untuk terkena masalah kesehatan mental. Pada masa pandemi, kesehatan fisik merupakan fokus perhatian utama dari pemerintah, dan cenderung mengabaikan aspek kesehatan mental. Metode pelaksanaan menggunakan webinar secara online mengingat pada saat pelaksanaan kegiatan pengabdian bertepatan dengan diberlakukannya peraturan ppkm dari pemerintah. Hasil dari kegiatan ini berupa bertambahnya wawasan seputar kesehatan mental yang terlihat dari respon chat pada screen zoom, dan juga terlihat dari kuisioner yang diberikan pada peserta. Selain itu peserta merasa terbantu dengan adanya solusi yang diberikan oleh para pembicara terkait dengan permasalahan yang dihadapi peserta, terlihat dari konsultasi yang dilakukan para peserta pada sesi sharing konsultasi yang disediakan pada kegiatan ini. Kata kunci— Pengabdian masyarakat, Pengetahuan kesehatan mental, Pandemi Covid-19, Generasi muda  Abstract The community service activity aims to provide insight for the young generation about mental health, especially during a pandemic, the indications of mental health problems, and the strategies for dealing with the matters experienced independently, as well as the importance of consulting with experts if it is felt unable to handle their owned issues. The topic of mental health is considered important to raise as the younger generation is the nation's future asset and is prone to mental health problems. During a pandemic, physical health is the focus of government attention, and tends to ignore mental health aspects. The implementation method uses online webinars considering that when the implementation of service activities coincides with the enactment of PPKM regulations from the government. The result of this activity is a better understanding of the audience about mental health which can be seen from the chat response on the zoom screen, and the results of participants’ questionnaires. In addition, the participants felt helped by the solutions provided by the speakers related to the problems they faced, it could be seen from the consultations carried out by the participants in the consultation sharing sessions provided in this activity. Keywords— Community service activity, Insight of mental health, The Covid-19 pandemic, Young generation
Pelatihan Soft Skill Komunikasi dan Interpersonal Untuk Meningkatkan Kompetensi Mahasiswa Calon Akuntan Utami, Helianti; Pujiningsih, Sri
Jurnal KARINOV Vol 7, No 1 (2024): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i1p001

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan wawasan dan praktik latihan kepada mahasiswa calon akuntan tentang soft skill komunikasi dan interpersonal. Topik soft skill komunikasi dan interpersonal penting untuk diberikan pada mahasiswa, dikarenakan merupakan salah satu penilaian penting pemberi kerja pada saat proses rekruitmen. Namun, hasil riset menunjukkan mahasiswa kurang memberikan perhatian pada soft skill khususnya komunikasi dan interpersonal. Selain itu, soft skill tersebut tidak terdapat dalam kurikulum akuntansi, sehingga mahasiswa kurang mendapatkan wawasan dan praktik soft skill komunikasi dan interpersonal. Alasan tersebut menjadi pertimbangan tim abdimas FEB UM untuk mengangkat topik soft skill komunikasi dan interpersonal dengan menggunakan metode pelatihan, agar mahasiswa calon akuntan tidak hanya mendapatkan ilmu teoritisnya, namun juga mempraktikan langsung soft skill tersebut. Metode tersebut mengharuskan mahasiswa untuk mempraktikan soft skill nya dengan arahan dari mentor komunikasi dan interpersonal yang profesional. Mentor juga memberikan feedback secara detail pada beberapa mahasiswa yang berani untuk praktik di depan teman-temannya. Hasil kegiatan pelatihan diperoleh melalui kuisioner berupa feedback positif dari peserta. Peserta mendapatkan wawasan mengenai soft skill komunikasi dan interpersonal, merasa lebih percaya diri untuk berkomunikasi, juga termotivasi untuk berlatih secara mandiri. Harapannya, mahasiswa dapat meningkatkann kemampuan soft skill nya dan mampu bersaing dalam dunia kerja. Kata kunci— Pengabdian Masyarakat, Pelatihan, Soft Skill Komunikasi dan Interpersonal, Mahasiswa Abstract This community service activity aims to provide prospective accountant students with insight and practical training regarding communication and interpersonal soft skills. The topic of communication and interpersonal soft skills is important to give to students, because it is one of the essential assessments of employers during the recruitment process. However, research results show that students need to pay more attention to soft skills, especially communication and interpersonal skills. Apart from that, these soft skills are not included in the accounting curriculum, so students need to get the insight and practice of communication and interpersonal soft skills. The FEB UM community service team considered this reason to raise the topic of communication and interpersonal soft skills using training methods, so that prospective accountant students not only get theoretical knowledge, but also practice these soft skills directly. This method requires students to practice their soft skills with direction from professional communication and interpersonal mentors. Mentors also provide detailed feedback to several students who dare to practice in front of the class. The results of training activities were obtained through questionnaires in the form of positive feedback from participants. Participants gain insight into communication and interpersonal soft skills, feel more confident in communicating, and are also motivated to practice independently. The hope is that students can improve their soft skills and be able to compete in the world of work. Keywords— Community Service Activity, Training, Soft Skill Communication and Interpersonal, Students
Earnings Persistence of Basic Material Companies in Terms of Book-Tax Difference, Operating Cash Flow, Accrual Component with Company Size as A Moderating Variable Muhammad, Akhya Rizki; Restuningdiah, Nurika; Pujiningsih, Sri
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.298

Abstract

This study aims to see the effect of book-tax difference, operating cash flow, and accrual components, on the persistence of corporate earnings in the Basic Material sector. The method used is explanatory quantitative. The analysis results show that the three independent variables have a positive influence on the level of corporate earnings persistence. In addition, the company size variable acts as a moderating variable that strengthens the relationship between operating cash flow and accrual components with earnings persistence. Furthermore, this finding indicates that companies with a larger size tend to have a higher level of earnings persistence in the face of differences between book income and tax income, operating cash flow, and accrual components. Confirmation of agency theory is also found in this study. The practical implications of this study provide insight for companies in the Basic Material sector regarding the factors that affect earnings persistence. In addition, the emphasis on the role of company size as a moderating factor can help financial managers and practitioners in managing corporate earnings by considering aspects such as the difference between book profit and tax profit, operating cash flow, and accrual components. This is especially important in the context of corporate taxation.
Strategi Retorika Naratif Laporan Keberlanjutan Perusahaan Pertambangan Lala Anggun Putri Wandira; Sri Pujiningsih
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.28842

Abstract

Purpose: to explore sustainability disclosures based on GRI and identify the narrative rhetoric of sustainability reports in coal mining companies in Indonesia. Methodology/approach: content analysis method was used to identify 9 mining company sustainability reports during 3 years of observation. Data analysis through tracing the conformity of disclosures with GRI standards and identifying Aristotle's rhetoric, namely ethos, pathos and logos. Findings: (environmental disclosure indicators are the most reported and the logos narrative rhetoric strategy is the most used in coal mining companies' sustainability reports.Practical and Theoretical contribution/Originality: mining companies can use GRI and Aristotelian rhetorical strategies. This research enriches the study of narrative accounting from the perspective of Aristotle's rhetorical theory Research Limitation: the sample is limited to coal mining companies.
Pelatihan Merajut Ibu-Ibu PKK Sebagai Upaya Meningkatkan Kesejahteraan Finansial Keluarga Utami, Helianti; Pujiningsih, Sri
Jurnal KARINOV Vol 7, No 3 (2024): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i3p155

Abstract

Meskipun PKK telah berdiri selama puluhan tahun dan aktif dalam kegiatan yang berupaya meningkatkan kesejahteraan keluarga, akan tetapi masih terdapat kendala dalam efektivitas pelaksanaannya. Penelitian sebelumnya menunjukkan bahwa kegiatan PKK yang mendapatkan respon positif adalah kegiatan yang melibatkan keterlibatan langsung dan berpotensi memberikan imbalan ekonomis. Oleh karena itu, pengabdian ini menyelenggarakan pelatihan merajut bagi Ibu-Ibu PKK di RT 4 Kendalsari Kota Malang untuk memberikan bekal keterampilan yang berpotensi dapat meningkatkan kesejahteraan keluarganya sesuai visi misi PKK terutama dalam aspek finansial. Pelatihan diselenggarakan sebanyak tiga pertemuan dengan variasi hasil produk mulai dari tali masker, dompet koin hingga tas pesta. Metode yang digunakan dalam pelatihan adalah pelatihan praktis dengan bantuan instruktur dan saling belajar-mengajar antar peserta. Hasil pelatihan menunjukkan respon positif dan peningkatan keterampilan dengan peserta yang telah berhasil menghasilkan produk bernilai komersial dan berencana untuk mengembangkan keterampilannya lebih lanjut. Program ini turut mendukung tujuan pembangunan berkelanjutan (SDGS) khususnya pada aspek pendidikan berkualitas (SDGS 4) dan pekerjaan layak serta pertumbuhan ekonomi (SGDS 8) melalui fokus pada pemberdayaan keluarga dan peningkatan keterampilan yang juga sejalan dengan salah satu program pokok PKK dalam meningkatkan kesejahteraan keluarga di Indonesia. Kata kunci— Pengabdian Masyarakat, PKK, Merajut, Finansial, SDGs Abstract Although PKK has been established for decades and has been active in activities aimed at improving family welfare, there are still constraints in the effectiveness of its implementation. Previous research has shown that PKK activities that receive a positive response are those that involve direct participation and have the potential to provide economic returns. Therefore, this service provides knitting training for PKK mothers in RT 4 Kendalsari, Malang City to provide skills that have the potential to improve their family's welfare in accordance with the PKK's vision and mission, especially in the financial aspect. The training was held for three meetings with variations in product results ranging from mask straps, coin purses to party bags. The method used in the training is practical training with the assistance of instructors and mutual learning among participants. The results of the training show a positive response and improvement in skills with participants who have successfully produced commercially valuable products and plan to develop their skills further. This program also supports the Sustainable Development Goals (SDGs), especially in the aspects of quality education (SDG 4) and decent work and economic growth (SDG 8) with a focus on family empowerment and improving skills, which is also in line with one of the main programs of PKK in improving family welfare in Indonesia. Keywords— Community Service, PKK, Knitting, Financial, SDGs
DAMPAK FINANSIAL SERANGAN SIBER TERHADAP KINERJA KORPORASI: SCOPING REVIEW Gunibala, Zakir Yusuf; Maharani, Satia Nur; Pujiningsih, Sri
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2245

Abstract

: Rapid digital development has improved the operational efficiency of companies, but also increased exposure to the risk of cyber-attacks that can have a financial impact. This study aims to map and analyze the literature addressing the financial impact of cyberattacks on companies across sectors through a scoping review approach. The review process was based on the framework of Arksey and O'Malley (2005), including five stages: identification of research questions, search for relevant literature, selection of articles, data mapping, and preparation and reporting of results. A total of 10 selected scientific articles were analyzed and grouped into four main themes: (1) financial impacts and costs and (2) financial market reactions to cyberattacks. The findings show that cyberattacks cause real financial losses, including reduced stock prices, recovery costs, and reputational damage. The impact varies depending on industry sector, security readiness level, and transparency of incident reporting. The study also found gaps in cost estimation methodologies and incident reporting limitations that make comparative assessments between studies difficult. Therefore, future research should develop a standardized cost estimation approach, expand the geographical context of the study, and examine the long-term impact of cyberattacks on the financial sustainability of companies.
Determinants of Sustainability Reporting Quality in Indonesia Larassati, Tiyani; Juliardi, Dodik; Pujiningsih, Sri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 1, September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i1.53481

Abstract

This study aims to investigate the effect of corporate integrity, external assurance, foreign ownership structure, audit committee size and meetings on the quality of sustainability reporting. The sample in this study is public companies listed on the Indonesia Stock Exchange from 2021 to 2022. This study uses Random Effect Model panel regression. The results showed that corporate integrity, external assurance, and audit committee meetings have a positive impact. Foreign ownership structure and audit committee size have no effect. Limitations in this study, first, the potential influence on the quality of sustainability reporting is not limited to the variables tested in this study. Further research can be conducted on new determinants, such as corporate vision and/or mission, organizational culture, management competencies, and market pressures. Second, this research only uses quantitative methods, further research can use qualitative methods. This study has theoretical implications to add to the legitimacy theory literature in explaining the relationship between variables. Practical implications, for company managers can apply the principles of corporate integrity, consider external assurance services and increase the number of audit committee meetings. Regulators are expected to play an active role in drafting regulations related to upholding the principles of integrity, using external assurance services and organizing audit committee meetings. This research emphasizes quality over quantity. This study is also the first research in the Indonesian context to investigate the role of corporate integrity and involve the choice of external assurance service providers as a proxy.
KOMITMEN LINGKUNGAN DAN SOSIAL: APAKAH BERMANFAAT BAGI NILAI PERUSAHAAN? Gunibala, Zakir; Maharani, Satia Nur; Pujiningsih, Sri
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.5999

Abstract

This study aims to analyze the effect of ESG (Environmental, Social, and Governance) disclosure and environmental performance on firm value with board size as a moderating variable. This study uses multiple regression analysis and moderation test on data from 30 industrial and energy sector companies listed on the Indonesia Stock Exchange (IDX). The results showed that ESG disclosure and environmental performance had no significant effect on firm value. In addition, board size does not moderate the relationship between ESG disclosure and environmental performance on firm value. This study expands the understanding of the dynamics of ESG disclosure and environmental performance in relation to firm value and explores the role of board size as a moderating factor. The findings provide practical insights for corporate management, investors and policy makers in an effort to encourage more sustainable business practices.
Co-Authors Achmad Soeharto Adien Setya Suwandi Al Farisi, Salman Arisona Ahmad Cipto Wardoyo Danarela Ekarani Dhika Maha Putri Dodik Juliardi Dyah Erina Endang Sri Andayani Eunike Rhema Yohanna Gunibala, Zakir Gunibala, Zakir Yusuf Helianti Utami Hulifah Hulifah Ika Putri Larasati Lala Anggun Putri Wandira Larassati, Tiyani Masniatul Aulia Moch. Alfa Dholi Muhammad, Akhya Rizki Novitasari Ayuningtyas Nurika Restuningdiah Qonita Ratna Dwi Nastiti Rizda Yuritsuni Firdausi Salman Al Farisi, Salman Salsabyla, Nisa Aurelya Sami'an, Sami'an Sami'an, Sami'an Satia Nur Maharani Sawitri Dwi Prastiti Soeharto, Achmad sri puji astuti Sukmawati Sukmawati Sulastri Sulastri Suryani, Ani Wilujeng Tysna Dyah Ayu Pramesti