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Aspek Tata Kelola Perusahaan, Investment Opportunity Set dan Profitabilitas Pada Kualitas Laba di Perusahaan Indonesia Rollis Ayu Ditasari; Sendy Dwi Haryanto; Muhamad Agus Sudrajat
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v1i2.17400

This study aims to examine the effect of Share Ownership of Other Companies, Investment Opportunity Set, Independent Board of Commissioners, Profit Growth, And Laverage Against Profit Quality.The population in this study is a company with manufacturing types listed on the Indonesia Stock Exchange, Research period 2018-2021. The sample is taken by purposive sampling method. Data analysis using multiple linear regression. By previously testing the classical assumptions and test data normality.Â The results of this study indicate that 1) .The ownership of shares of other companies have no effect on the quality of profit. 2). Investment opportunity set affects the quality of earnings. The higher the investment opportunity the higher the accruals will be. 3). Independent Board of Commissioners affect the quality of earnings. The higher the influence of the Board of Independent Commissioners, the less the level of fraud committed by management. 4). Profit growth has no effect on earnings quality. 5). Laverage has no effect on earnings quality.

State-Owned Enterprise Performance: Characteristics Of Good Female Directors In Indonesia Widiasmara, Anny; Sudrajat, M. Agus
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.836

This study empirically examines the influence of female directors’ characteristics, political connections, educational background in economics or business, and education level on the performance of Indonesian State-Owned Enterprises (BUMN). These factors are crucial as they affect strategic quality impacting BUMN performance. Regulation PER-8/MBU/08/2020 encourages increasing female representation on boards. The study measures BUMN performance comprehensively across financial, administrative, and operational dimensions, reflecting their dual role as public servants and state profit generators. Using a quantitative approach, the sample includes all BUMNs with female directors from 2018 to 2023. Data were sourced from IDX, company websites, annual and financial reports, and the Ministry of BUMN’s documentation (PPID). Data analysis employed SPSS version 25. Findings reveal political connections significantly influence BUMN performance, while female directors’ characteristics, education background, and education level show no significant effect, likely due to limited strategic decision-making roles for women. Directors with political ties can offer strategic advantages but require balanced transparency and accountability.The study’s novelty lies in its comprehensive integration of female director traits, political connections, and education with multi-dimensional BUMN performance measures. It also evaluates BUMN’s dual function amid board restructuring policies, providing updated empirical insights on the impact of increasing women on BUMN boards

Pelaksanaan Sosialisasi Good Village Governance dan Penyusun Laporan Penggunaan Dana Desa: Studi Kasus Pembangunan Talud Irigasi Kawasan Sawah Desa Gentong Dwi Haryanto, Sendy; Ayu Ditasari, Rollis; Sudrajat, M. Agus; Eko Prasetyo, Endrik
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 2 No. 02 (2024): Juli
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v2i02.1044

Pengabdian ini mengevaluasi implementasi dua inisiatif kunci di Desa Gentong, yaitu sosialisasi Good Village Governance dan pendampingan dalam pelaporan penggunaan dana desa, terutama terkait pembangunan talud irigasi. Metode penelitian menggunakan pendekatan studi kasus dengan menganalisis dokumen serta melakukan wawancara mendalam dengan pihak terkait. Selain itu, pengabdian ini melibatkan penyampaian materi edukatif dan pendampingan aktif kepada masyarakat desa. Solusi yang diusulkan meliputi penerapan praktik langsung dan bimbingan intensif guna memperkuat pemahaman serta keterlibatan masyarakat dalam manajemen dana desa. Harapannya, pengabdian ini tidak hanya meningkatkan transparansi dan efisiensi dalam tata kelola desa, tetapi juga memberikan contoh yang dapat diikuti oleh desa-desa lain dalam upaya mencapai pembangunan yang berkelanjutan dan inklusif di Indonesia.

State-Owned Enterprise Performance: Characteristics Of Good Female Directors In Indonesia Widiasmara, Anny; Sudrajat, M. Agus
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.836

This study empirically examines the influence of female directors’ characteristics, political connections, educational background in economics or business, and education level on the performance of Indonesian State-Owned Enterprises (BUMN). These factors are crucial as they affect strategic quality impacting BUMN performance. Regulation PER-8/MBU/08/2020 encourages increasing female representation on boards. The study measures BUMN performance comprehensively across financial, administrative, and operational dimensions, reflecting their dual role as public servants and state profit generators. Using a quantitative approach, the sample includes all BUMNs with female directors from 2018 to 2023. Data were sourced from IDX, company websites, annual and financial reports, and the Ministry of BUMN’s documentation (PPID). Data analysis employed SPSS version 25. Findings reveal political connections significantly influence BUMN performance, while female directors’ characteristics, education background, and education level show no significant effect, likely due to limited strategic decision-making roles for women. Directors with political ties can offer strategic advantages but require balanced transparency and accountability.The study’s novelty lies in its comprehensive integration of female director traits, political connections, and education with multi-dimensional BUMN performance measures. It also evaluates BUMN’s dual function amid board restructuring policies, providing updated empirical insights on the impact of increasing women on BUMN boards

Pengabdian Masyarakat Desa Purworejo UMKM Naik Kelas: Legal, Digital, Gobal, Financial Amah, Nik; Aviyanti, Richo Diana; Sudrajat, M. Agus; Novitasari, Maya; Adiputra, Eka; Permatasani, Arsinta Ayu
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 5 No. 01 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v5i01.24103

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the local economy, but still face various challenges, particularly related to business legality, digitalization, marketing, and financial management. This community service activity aims to increase the capacity of MSMEs in Purworejo Village, Madiun Regency, through assistance related to business legality, financial intelligence, MSME digitalization, and digital marketing strategies. The activity implementation methods included counseling, training, discussions, and mentoring for 11 MSMEs. The results of the activity showed that 55% of participants have implemented simple financial records, 36.4% have begun utilizing digital strategies and social media for product marketing, and 27.3% demonstrated readiness in managing business legality. These findings indicate that the activity was able to increase the understanding and awareness of MSMEs, although the level of practical implementation still requires further mentoring for the results of the activity to be sustainable. This activity is expected to become a model for MSME empowerment based on integrated capacity building to encourage MSMEs to move up a class.

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