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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 Akurasi : Jurnal Studi Akuntansi dan Keuangan 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 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.
University Ranking and Information Disclosure: The Case of Indonesia Pujiningsih, Sri; Utami, Helianti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.23583

Abstract

This study aims to explore the information disclosure level of universities in Indonesia andits relationship with university ranking. Data were collected from universities reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis andregression tests, this study found a low level of information disclosure in universities inIndonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to theother information disclosures. The intellectual capital disclosure is not explicitly stated inthe universities reports. The results of the regression test confirmed that the universitiesranking have a positive effect on the universities disclosure level. The study supports theapplicability of the signal theory in the context of higher education institutions.
WHAT FACTORS AFFECT STUDENTS’ WHISTLEBLOWING INTENTIONS? Nuraini, Rafita Yayang; Pujiningsih, Sri
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.102

Abstract

Accounting students' courageous behavior in exposing fraud or violation is critical for their future careers as accountants and other professions. This paper attempts to explain the variables that influence whistleblowing intentions through the Theory of Planned Behavior (TPB) lens. This study used a survey to gather data from 154 accounting students. The effect of attitude variables, subjective norms, and behavioral control on accounting students' whistleblowing intentions was examined using a regression test. The regression analysis indicated that all three variables influenced whistleblowing intentions positively. Among the three variables, attitude towards behavior has the biggest impact on whistleblowing intentions, at 37%. This could be interpreted as the need of building accounting students' attitude character to encourage whistleblowing action. Accounting lecturers, as indicators of student subjective norms, play a critical role in developing these characters. This study has theoretically confirmed the applicability of the TPB. The findings of this study assist policymakers in developing a university-based whistleblowing system.
The Effect of CEO Personal Characteristics on CEO Overconfidence in Doing Earnings Management in Manufacturing Companies in Indonesia Pramesti, Tysna Dyah Ayu; Andayani, Endang Sri; Pujiningsih, Sri
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 2 No. 3 (2022): September, 2022
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/p6fxey38

Abstract

This research aims to test Upper Echelons Theory by researching the relationship between CEO overconfidence and decisions in Earnings management. This research also identifies whether monitoring from external parties, especially institutional shareholdings, plays an important role in moderating Earnings management decisions concerning the behavior of overconfident CEOs. The author uses the CEO's characteristics based on age, education level, and work experience, while overconfidence is measured based on the CEO's portfolio decisions. The sample comprises 68 manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The results showed that age and work experience did not affect CEO overconfidence, while education level had an effect. Furthermore, the CEO's characteristics (age, education level, and work experience), through overconfidence, do not affect Earnings management. Other results also show that overconfidence does not affect Earnings management. The moderating effect of institutional share ownership has no effect on CEO overconfidence in Earnings management. The results of this research can benefit users of financial information, namely internal parties (management), as a material consideration in selecting a CEO. As for external parties (government, investors/potential investors, and creditors/prospective creditors) can be used as a performance appraisal and a basis for decision-making.
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 Nuraini, Rafita Yayang Nurika Restuningdiah Pramesti, Tysna Dyah Ayu 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 sri puji astuti Sukmawati Sukmawati Sulastri Sulastri Suryani, Ani Wilujeng Tysna Dyah Ayu Pramesti