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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan Journal of Dedicators Community Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Jurnal Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian Masyarakat Indonesia Akuntansi dan Teknologi Informasi Transekonomika : Akuntansi, Bisnis dan Keuangan Apssai Accounting Review (ApAR) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-JURNAL AKUNTANSI
Erwin Saraswati
Brawijaya University
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Neuroscience Public Health Social Sciences

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Analysis of Creating Shared Value in the Food and Beverage Industry Erwin Saraswati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p10

Abstract

This study analyzed the creating shared value (CSV) concept in the food and beverage industry using descriptive quantitative method. CSV is the practice of creating corporate policies and practices that enhance a company's competitiveness while simultaneously advancing the social and economic conditions in communities in which the company sells and operates. It is considered an enhanced version of CSR, which emphasizes the synchronization between social and economic progress. Thirteen listed food and beverage companies in Indonesia from 2015 to 2017 were analyzed, resulting in 39 firm-year observations. We conducted a content analysis on the sample CSR reports using Drozdz et al.’s (2015) indicators. Our analysis showed that companies created value mostly for their customers, since customers are especially important for these firms because of their prominent nature. The result supports the legitimacy theory, which stated that companies need to align their operations with the expectations of the society they operate in order to survive. In addition, the result suggests that food and beverage companies need to start creating more shared values for the society, their employees, the environment, and their suppliers. The CSV concept can be a strategic practice for companies. Keywords: fiscal decentralization, inequality between regions/cities, regional spending, private investment, general allocation funds
Effect of Governance on the Efficiency of the Indonesian Banking Industry Fransiska Novina Hayu Indrianti; Sutrisno T.; Erwin Saraswati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.885 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p09

Abstract

This study aims to examine observations and determine the effects of corporate governance on the efficiency of the Indonesian banking sector. The research calculated DEA efficiency and performed logistic regression, with a total sample of 150 observations. Results show that independent commissioners, the educational level of commissioners, the board of commissioners meeting, and the term of office of the commissioners all have a significant impact on improving the efficiency of the banking industry. Conversely, the large number of commissioners as well as the gender differences among them do not have any effect on banking efficiency. These findings indicate that authorities should not focus on the size of the board and the gender differences among the board commissioners in finding ways to increase or decrease a firm’s efficiency. The results of this study can contribute to academic research through agency theory and resource dependence theory as well as provide insights that can be used by practitioners. Keywords: Governance; banking efficiency; DEA
Dividend Policy and Corporate Value (A Meta-Analysis) Tifani Titah Dwi Tyastari; Rosidi Rosidi; Erwin Saraswati
Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v21i3.1218

Abstract

This study aimed to understand the effect of dividend policy on corporate value, as well as to examine and analyze the variation of result study on the corporate value in Indonesia. Dividend Signaling Model was the grand theory used to explain the effect of dividend policy on corporate value. This study used a meta-analysis approach with the sample were 70 researchers in Indonesia, both the published and unpublished in 2007-2015. The result of this study, meta-analysis strengthens the findings of the previous study which stated that the dividend policy could increase the corporate value. The differences of the previous studies were due to the presence of moderation effect from the measurement model of corporate value and dividend corporate.DOI: https://doi.org/10.26905/jkdp.v21i3.1218 
The Role of Venture Capital on Start-up Business Development in Indonesia Meita Clara Wijaya Rosa; Eko Ganis Sukoharsono; Erwin Saraswati
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.392 KB) | DOI: 10.18196/jai.2001108

Abstract

This research aimed to determine the criteria used by venture capital before investing in start-up companies, and the role of venture capital as a supporter of the start-up companies in Indonesia. This research is qualitative descriptive with a case study research approach. It was conducted in the venture capital in the city of Jakarta, using interview to collect the data. The results of this research indicate that the criteria used by venture capital before carrying out the investment process are, seeing team members, the products to be offered, marketing and exit strategies. The role of venture capital is as a supporter of the start-up companies in Indonesia by helping their funding access, assisting them to grow, supporting networking activities and mentoring, and helping them to expand the market access for the start-up products.
DAMPAK KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN RUMAH SAKIT (Analisis Pengukuran Kinerja NonKeuangan) Dian Purnama Sari; Erwin Saraswati
Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.305 KB) | DOI: 10.24123/jati.v12i2.2270

Abstract

Performance measurement in hospitals is difficult to do because the human resources did much in the operational activities. This study tried to analyze patient satisfaction as one of the non-financial measurement process quality of services performed by doctors, nurses and pharmacy staff. Results of this study showed that the quality of the service process by doctors, nurses and successfully treatment significantly influence patient satisfaction. This indicates that the quality of the service process by doctors, nurses and successfully treatment can be measured through patient satisfaction. Quality of the service process by pharmacy staff and ease adminitratif no significant effect on patient satisfaction. That is, there is the quality of the service process by pharmacy staff and ease adminitratif should be measured through the measurement of non-financial sharing.
Corporate Governance Mechanisms and Voluntary Disclosure Erwin Saraswati; Alfizah Azzahra; Ananda Sagitaputri
AKRUAL: JURNAL AKUNTANSI Vol 11 No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p82-94

Abstract

Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annual reports. The sample of this research consisted of 81 firm-year observations from 27 firms of consumer goods sector listed on Indonesian Stock Exchange from 2016 to 2018. Using multiple regression method, the result has shown that board size and board independence increase voluntary disclosures, indicating that the commissioners have effectively represented the interests of shareholders by monitoring and encouraging the management to increase disclosure. This research provided new evidence that family ownership increases voluntary disclosure, suggesting that family firms are more concerned by the costs of non-disclosure. Meanwhile, institutional ownership does not significantly affect voluntary disclosure. 
DAMPAK MANAJEMEN LABA TERHADAP PERENCANAAN PAJAK DAN PERSISTENSI LABA Nila Trisna Syanthi; Made Sudarma; Erwin Saraswati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i2.159

Abstract

Penelitian ini bertujuan untuk menguji pengaruh manajemen laba terhadap perencanaan pajak dan persistensi laba dengan menggunakan ukuran perusahaan sebagai variabel kontrol. Metode analisis yang digunakan adalah regresi data panel dengan menggunakan data sekunder dari Bursa Efek Indonesia. Sampel terdiri atas 40 perusahaan manufaktur selama periode 2006-2010. Berdasarkan hasil pengujian ditemukan bahwa baik manajemen laba riil maupun manajemen laba akrual meningkatkan persistensi laba, sedangkan perencanaan pajak tidak mempengaruhi persistensi laba. Perusahaan melakukan manajemen laba riil melalui manipulasi penjualan dan pengurangan beban diskresi tunai untuk mempengaruhi persistensi laba, sedangkan produksi barang secara berlebihan terbukti tidak mempengaruhi persistensi laba. Selain itu, perusahaan terbukti tidak melakukan manajemen laba dalam melakukan perencanaan pajak. Perusahaan yang melakukan manajemen laba akan memiliki laba yang lebih persisten dibandingkan dengan perusahaan yang tidak melakukan manajemen laba. Semakin besar ukuran perusahaan, semakin persisten laba perusahaan. Penelitian ini mendukung teori keagenan yang menjelaskan bahwa manajemen laba dilakukan dengan motivasi signaling.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE Dien Ajeng Fauziah; Eko Ganis Sukoharsono; Erwin Saraswati
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.6259

Abstract

ABSTRACTThis research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building construction sectors, listed on the IDX from 2015 to 2018 through investment efficiency and innovation. The results of the PLS analysis indicate that such disclosure positively and insignificantly affects firm value through investment efficiency. Better exposure and efficiency tend to increase substantial value, although the improvement is insignificant in the underinvestment scenario. Furthermore, the disclosure positively and significantly enhances firm value through innovations with research and development activities.ABSTRAKPenelitian bertujuan untuk menguji dan menganalisis pengaruh CSRD terhadap nilai perusahaan melalui efisiensi investasi dan inovasi pada perusahaan berisiko dalam hal dampak lingkungan seperti sektor Agriculture, Basic Industry dan Chemicals, Mining, Property, Real Estate dan Building Construction terdaftar di BEI tahun 2015-2018. Penelitian ini menggunakan metode PLS sebagai analisis data. Hasil penelitian menunjukkan bahwa CSRD berpengaruh positif dan tidak signifikan terhadap nilai perusahaan melalui efisiensi investasi, artinya semakin baik CSRD dan efisiensi investasi maka cenderung dapat meningkatkan nilai perusahaan, meskipun peningkatannya tidak signifikan pada skenario underinvestment dan CSRD berpengaruh positif dan signifikan terhadap nilai perusahaan melalui inovasi dengan aktivitas RnD.
Strategi Perencanaan dan Biaya Pemasaran yang Efektif bagi UMKM Mitra Binaan PT. Semen Indonesia Tbk Erwin Saraswati
Journal of Dedicators Community Vol 3, No 3 (2019)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.219 KB) | DOI: 10.34001/jdc.v3i3.1040

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia play an important role in the economy, as they contribute to 57-60% of national GDP and employ 97% of all labors in the country. Besides raising capital, the main problem of MSMEs are marketing their products. Most MSME businessmen are merely product-oriented, not consumer-oriented and tend to focus only on fulfilling their families’ needs. So do the Fostered Partners of PT Semen Indonesia. After we conduct a training session, an FGD grouped by types of business, and knowledge sharing on web-based technology, MSMEs should be able to solve marketing-related problems and always budget marketing expenses.
Quality Of Disclosure And Corporate Social Responsibility Reporting Practices In Indonesia Eza Gusti Anugerah; Erwin Saraswati; Wuryan Andayani
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.392

Abstract

This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed on Indonesian Stock Exchange from 2014 to 2016. This research found thatthe voluntary practice of stand-alone report, assurance and reporting guideline does not enhance the quality of disclosure.This practices tend to be usedas symbolic approach to fulfillcompanies legitimacy. This symbolic approach has the meaning that the companieswhich voluntarily disclose theirCSR information, merely aiming a positive impression from their stakeholders.Companies tend to disclose CSR information by diluting the relevant CSR information with unnecessary information to build their desired images.
Co-Authors ,, Nurkholis . Rosidi A.A. Ketut Agung Cahyawan W Aabdulrahim, Mohamed Omar Abdul Ghofar Abdul Ghofar Agung Rakhmat Alfizah Azzahra Ali Djamhuri Alvi Syahri Ramadhan Alviona, Adinda Vira AM, Lutfirrahman Ananda Sagitaputri Ananda Sagitaputri Ananda Sagitaputri Anastasia Putri Lestari Anggri Nastiti Arum Prastiwi Asmaul Janah Aulia Fuad Rahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Astari Ayu Astari, Ayu Azzahra, Alfizah ‘Ulya, Eva Choirul Bambang Subroto Cynthia Jayanti Daniela, Anastasya Daylinda, Safira Gusti Dian Purnamasari Dien Ajeng Fauziah Doan Tegar Prastyawan Dwi Budi Santoso Dwi Dayanti Oktavia Edi Purnomo Eko Ganis Sukoharsono Endang Mardiati Erlina Diamastuti Erny Dwi Jayanti Eza Gusti Anugerah Fachruddin Nur Fadiyah , Putri Farah Wulandari Pangestuty Farda, Agustin Aulia Fia Rahma Firdaus Kurniansyah Fransiska Novina Hayu Indrianti Fuadi, Hamdan Gabriela Vidiananda Galih Prasetiyo Hanjani, Saufika Hidayat, Firli Huda, Nabilah Imam Hidayat Imam Subekti Imansari, Arizka Rahmaninghadi Inata, Lia Candra Jayanthi, Ni Made Dwi Kartika Dewi, Lensa Erliana Santi kevin labbeik Kurnianto, Sigit Kusumaning Ayu Meryam Julyanda Putri labbeik, kevin Lesar, Nathaniel Erald Levinda Edvandini Levinda Edvandini Lia Candra Inata Lilik Purwanti Made Sudarma Maghfiroh, Ariny Marten PUYO Maulana Fitri Agustin Nur Wahyuni Meita Clara Wijaya Rosa Michael Aditya Surya Permana Mitha Endah Aprilia Morren, Charissa Muhammad Dahlan Nabila, Firda Ainun Nadliroh, Ratna Syifaun Nila Trisna Syanthi Noval Adib Novayanti, Nina Nur, Fachruddin Nurkholis Hamidi Nurkholis Nurkholis Oktavia, Dwi Dayanti Pipin Fitriasari Prasetya, Hanung Eryadi Prasida Nurul Husna Princilvanno Andreas Naukoko PUTRI ZANUFA SARI Rinto Ariwibowo Rosidi . Rosidi Rosidi Sagitaputri, Ananda Salsabilla, Shafira Sari Atmini Siti Nur Aisyah Sujoko, Arif Susanti, Dian Elita SUTRISNO Sutrisno T Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Syafrizal, Alvi Syaiful Iqbal Taufik, Abd Rahman Tifani Titah Dwi Tyastari Upik Nindi Febryanti Wahyuni, Maulana Fitri Agustustin Nur Wardatul Jannah Wibowo, Rina Wijanarko, Karen Natalia Wiwik Saraswati, Wiwik Wulan Retnowati Wuryan Andayani Yeney W. Prihatiningtias Yudhistira, Aditya Meazza Yulia Manda Sari Zahra Zaki Baridwan