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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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Tata Kelola Perusahaan dan Kualitas Pengungkapan CSR Princilvanno Andreas Naukoko; Sutrisno T; Nurkholis Nurkholis; Erwin Saraswati
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7300

Abstract

Adanya kewajiban perusahaan untuk melakukan kewajiban sosial dan lingkungan, pihak manajemen perusahaan cenderung menggunakan pengungkapan CSR sebagai salah satu strategi untuk legitimasi perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh dari tata kelola perusahaan terhadap kualitas pengungkapan CSR. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kuantitatif dengan menggunakan model analisis regresi panel. Penelitian ini menganalisis 29 perusahaan pertambangan yang terdaftar di BEI dengan total 174 observasi. Hasil penelitian membuktikan bahwa tata kelola perusahaan dapat meningkatkan kualitas pengungkapan CSR perusahaan. Penting bagi perusahaan untuk tetap mempertahankan dan mengembangkan pengelolaan tata kelola yang transparan kepada para stakeholder agar dapat mengidentifikasi resiko dan merumuskan strategi dalam menanggulangi resiko sosial dan lingkungannya. Pada akhirnya CSR perusahaan yang sesuai akan memperoleh legitimasi dari para pemangku kepentingan karena telah memenuhi ekspektasi para pemangku kepentingan.
Profit Efficiency and The Influence of Financial Performance Measures on Cost Efficiency of Rural Banks in Indonesia Imansari, Arizka Rahmaninghadi; Saraswati, Erwin; Prihatiningtias, Yeney W.
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i2.44927

Abstract

Efficiency for a bank is an important aspect to pay attention to realize a healthy and sustainable financial performance. This research aims to analyze the profit and cost efficiency of Rural Banks in Indonesia for the 2018-2022 period and examine the influence of financial performance measures on the cost efficiency of Rural Banks. The sample for this research was 497 BPRs in West Java, East Java, and Bali. Efficiency testing uses stochastic frontier analysis with an intermediation approach for cost efficiency and a production approach for profit efficiency. Financial performance measures represented by the NPL ratio, LDR, CAR, and total assets were tested using Tobit regression. The results of cost efficiency using the intermediation approach show that BPR in the three regions from 2019 to 2022 is in an inefficient condition. Similar to cost efficiency, the results of profit efficiency using a production approach show that BPRs from these three regions from 2019 to 2022 are in an inefficient condition. Based on the Tobit regression results, financial performance measures influence cost efficiency. Financial performance measures that influence cost efficiency are NPL, CAR, and total assets. The LDR ratio does not affect on cost efficiency.
THE INFLUENCE OF CSR DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND INTERNAL CORPORATE GOVERNANCE ON THE ACHIEVEMENT OF SUSTAINABLE DEVELOPMENT GOALS Farda, Agustin Aulia; Saraswati, Erwin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.673

Abstract

Sustainable Development Goals (SDGs) require the involvement of various roles to support their achievement, especially from the business world. The research is aimed at examining the influence of CSR disclosure, environmental performance and Internal Corporate Governance on achieving the SDGs. The sample selected was 99 basic industrial and chemical companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period using the purposive sampling method. Data analysis uses unbalanced panel data regression analysis with the Eviews 12 application. The results of this research show that CSR disclosure in quantity and quality, environmental performance, and CEO non-duality, which are indicators of Internal Corporate Governance, have a significant effect on achieving the SDGs. On the other hand, other indicators of Internal Corporate Governance, namely board independence and board presence and the control variables of this research, namely size and leverage, do not have a significant effect on achieving the SDGs. Even though there is an influence between CSR disclosure, environmental performance and Internal Corporate Governance on the achievement of the SDGs, there are several factors that cause the influence of Internal Corporate Governance to not be maximized
Digital Technology and CSR Disclosure on Firm Value Moderated by Financial Flexibility and Firm Size Wahyuni, Maulana Fitri Agustustin Nur; Saraswati, Erwin; Prastiwi, Arum
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.9193

Abstract

This study aimed to examine the effect of digital technology and corporate social responsibility (CSR) disclosure on firm value moderated by financial flexibility and firm size. The data collected qualitatively from company websites were analyzed using quantitative content analysis. The moderating impact of financial flexibility and firm size was tested using the Moderating Regression Analysis (MRA) model. Moreover, a criteria-based method was employed to determine samples comprising 135 banking companies listed on the Indonesia Stock Exchange for 2019-2021. The results showed that digital technology and CSR disclosure positively affect firm value. This means the company website information demonstrates to stakeholders that management has optimized resources, implemented innovative models, and increased business efficiency, quality, and consistency. Therefore, it provides a good reputation to investors and potential investors. Other findings showed that financial flexibility and firm size moderate the relationship between CSR disclosure and firm value. The two variables also strengthen the relationship between CSR disclosure and firm value. However, firm size weakens the effect of digital technology disclosure on firm value. Financial flexibility does not moderate the effect of digital technology disclosure on firm value. This study has implications for the management to focus on information quality and quantity in digital technology and CSR in fulfilling the stakeholders’ decision-making needs. http://doi.org/10.26905/jkdp.v27i3.1065       .
Analisis Materialitas Dalam Pengungkapan Corporate Social Responsibility (Csr): Studi Kasus Pada Pt. Semen Indonesia Huda, Nabilah; Saraswati, Erwin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): 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.2022.1.4.78

Abstract

This study aims to analyze the process of determining materiality in the disclosure of the Corporate Sustainability Report (CSR). Because Materiality has become an important thing that is emphasized in the Global Reporting Initiative (GRI) standard. The subject of this research is one of the state-owned companies engaged in the cement industry, namely, PT. Semen Indonesia. The data collection technique in this research is through interviews with the parties responsible for sustainability reports and documentation of sustainability reports that have been issued by the company. The results showed that, the process of determining the topic of materiality at PT. Semen Indonesia has been carried out by involving stakeholders, namely, Shareholders, Investors, Customers, Employees, Suppliers, Local Governments, and Communities selected by the company through the Stakeholder Mapping mechanism. Therefore, the information disclosed by the company is in accordance with the information desired by the stakeholders.   Abstrak Penelitian ini bertujuan untuk menganalisis proses penentuan materialitas dalam pengungkapan Corporate Sustainability Report (CSR). Karena, Materialitas telah menjadi hal penting yang dititikberatkan dalam standar Global Reporting Initiative (GRI). Subjek penelitian ini adalah salah satu perusahaan BUMN yang bergerak dalam industri semen yaitu, PT. Semen Indonesia. Teknik pengumpulan data pada penelitian ini melalui wawancara kepada pihak yang bertanggungjawab dengan laporan keberlanjutan dan dokumentasi dari laporan keberlanjutan yang telah diterbitkan perusahaan. Hasil penelitian menunjukkan bahwa, proses penentuan topik materialitas pada PT. Semen Indonesia telah dilakukan dengan melibatkan para pemangku kepentingan yaitu, Pemegang Saham, Investor, Pelanggan, Karyawan, Suppliers, Pemerintah Daerah dan Masyarakat yang dipilih perusahaan melalui mekanisme Stakeholder Mapping. Oleh karena itu, informasi yang diungkapkan oleh perusahaan telah sesuai dengan informasi yang diinginkan oleh para pemangku kepentingan.
Evaluasi Strategi Perencanaan Pajak Pertambahan Nilai Atas Pencabutan Peraturan Perpajakan Terhadap Laba Perusahaan Syafrizal, Alvi; Saraswati, Erwin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.8

Abstract

This research aims to analyze and empirically prove the effect of tax expense, intangible assets, and foreign ownership on indications of transfer pricing practices with firm size as the moderating variable. This research employs the causal quantitative method. The samples of 24 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were selected through purposive sampling with specified criteria, and analyzed by Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicated that tax expense and intangible assets had a negative effect on indications of transfer pricing practices, but foreign ownership had no effect. Firm size was proven to strengthen the effect of tax expense on indications of transfer pricing practices, but firm size did not moderate the effect of intangible assets and foreign ownership on indications of transfer pricing practices.
Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur Di Negara Asean Michael Aditya Surya Permana; Saraswati, Erwin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.2.111

Abstract

This research aims to examine the effect of profitability (ROA, ROE, and NPM) on corporate social responsibility (CSR) disclosure and the differences of CSR disclosure among manufacturing companies in Indonesia, Malaysia, and Thailand. The background of this research is that there are differences in the level of disclosure of CSR reports in companies in the ASEAN region. The research objects involve metals and steel, chemicals, packaging, auto parts, and food and beverages manufacturing companies in Indonesia, Malaysia and Thailand listed on the Indonesia Stock Exchange, Bursa Malaysia and Stock Exchange of Thailand from 2019 to 2021. The results of the analysis on the samples of 195 companies—selected through purposive sampling—exhibit that ROA and NPM do not increase the CSR disclosures of all research objects while ROE increases the CSR disclosures of companies located in Thailand and Indonesia, except in Malaysia and in aggregate. The research also found CSR disclosure differences between companies in Indonesia and Malaysia and those in Malaysia and Thailand. Abstract Penelitian ini bertujuan untuk menguji pengaruh profitabilitas (ROA, ROE, dan NPM) terhadap pengungkapan corporate social responsibility (CSR) dan menguji perbedaan pengungkapan corporate social responsibility (CSR) perusahaan manufaktur dari negara Indonesia, Malaysia, dan Thailand. Latar belakang dari penelitian ini adalah adanya perbedaan tingkat pengungkapan laporan CSR pada perusahaan yang ada di kawasan ASEAN. Objek penelitian adalah perusahaan manufaktur yang berada di Indonesia, Malaysia, dan Thailand yang listing di Bursa Efek Indonesia, Bursa Malaysia, dan Stock Exchange of Thailand dari tahun 2019 hingga 2021. Lebih rinci lagi, sub sektor perusahaan dalam penelitian ini adalah logam dan baja, kimia, kemasan, auto parts, dan food and beverages. Penelitian ini menggunakan teknik purposive sampling dengan total perusahaan yang menjadi objek penelitian adalah 195 perusahaan secara total. Hasil dari penelitian ini menunjukkan bahwa ROA dan NPM tidak dapat meningkatkan pengungkapan CSR pada seluruh objek penelitian dan ROE dapat meningkatkan pengungkapan CSR namun hanya pada perusahaan yang berada di Thailand dan Indonesia, sedangkan tidak untuk perusahaan yang berada di Malaysia dan secara agregat. Penelitian juga menemukan perbedaan pengungkapan CSR pada perusahaan di Indonesia dengan Malaysia dan perusahaan di Malaysia dengan Thailand.
The effects of corporate social responsibility disclosure on firm performance with market share mediation AM, Lutfirrahman; Saraswati, Erwin; Subekti, Imam
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20111

Abstract

Research aims: This research aims to empirically examine and analyze the effects of CSR (Corporate Social Responsibility) disclosure on firm performance with market share mediation.Design/Methodology/Approach: The samples covered 38 firms enlisted in the Indonesia Stock Exchange with an observation period of five years. This research used multiple linear regression with the OLS (Ordinary Least Square) method to test the hypotheses.Research findings: The findings unveiled that the CSR disclosure partially improved the firm’s performance and market share.Theoretical contribution/Originality: Based on empirical evidence, the theories of stakeholder and legitimacy suggest that CSR disclosure improves firm performance, and the theories of legitimacy and market-based view advocate that CSR disclosure using market share can improve performance.Practitioner/Policy implication: These research results can be used as references for firms to implement better practices of CSR.Research limitation/Implication: This research is bound to subjectivity due to content analysis, in which the researchers had different understandings and perspectives on the research objects during the disclosure assessment.
Do investing in information technology and intellectual capital improve firm value in the financial technology era? Maghfiroh, Ariny; Saraswati, Erwin; Mardiati, Endang
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21707

Abstract

Research aims: This research aims to prove the impact of information technology investments and intellectual capital on firm value (Tobin’s Q) in the financial technology era.Design/Methodology/Approach: This study’s population was banks listed on the Indonesian Stock Exchange (ISE) during 2017–2022. Purposive sampling was utilized to choose a sample of 46 banks, resulting in a total of 112 observations during six years. This research employed GMM regression for empirical analysis, considering endogeneity. Research findings: The study revealed that while investments in information technology exerted a favorable influence on firm value, intellectual capital had a beneficial impact on firm value. Human Capital Efficiency (HCE) and Capital Employed Efficiency (CEE) positively impacted firm value. However, the variables Structural Capital Efficiency (SCE) and Relational Capital Efficiency (RCE) did not have any effect on firm value. The variables being controlled for in this study comprised corporate level, industry level, and banking type. The financial success of a corporation could be influenced by the corporate level, determined by the organization's size. The influence of industrial level and bank type on company firm value was limited due to the dynamic nature of market conditions and the intensifying competition within the banking system.Theoretical contribution/ Originality: This research contributes theoretically to the field of signaling theory by presenting an advantageous analytical framework to examine the effects of IT investments in the dynamic financial sector.Practitioner/Policy implication: This research contributes to investors in determining investment decisions and the council of commissioners to enhance supervision of IT investments, encourage banking to innovate in leveraging information technology, and introduce new products that can meet customer needs.Research limitation/Implication: The research focuses exclusively on banks listed on ISE and exclusively employs the MVAIC methodology for research purposes. Since this research was limited to the financial statements presented by the company, so some necessary data were not available, requiring an interview or spreading the questionnaire to the sample used. This research was also limited to banking in Indonesia, so the samples used were also limited, and there needs to be a comparison.
Efficiency And Effectiveness Performances Of Hydro-Powered Water Pump (Path) Technology Application Novayanti, Nina; Saraswati, Erwin; Iqbal, Syaiful
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.720

Abstract

This research aims to analyze the effectiveness and efficiency performance of the implementation of Hydro Water Pump technology in Wonokerso Village, Temanggung Regency. This research uses a qualitative method with a case study approach. Primary data was obtained through Focus Group Discussions and interviews with stakeholders, while secondary data was obtained from related documents. Effectiveness performance analysis was conducted using the Social Return on Investment method to measure the social, economic, and environmental impacts of PATH technology implementation, while efficiency performance was measured by comparing the outputs produced with the inputs used. The results showed that the effectiveness performance of PATH technology implementation in Wonokerso Village improved farmers' welfare by increasing the planting period from twice to three times a year, increasing the spirit of mutual cooperation and harmony among farmers and maintaining air cleanliness because it was able to provide irrigation water with non-oil fueled water pump technology. Thus, this program can be said to be effective so that it can be implemented further. Therefore, this study concludes that the application of PATH technology in Wonokerso Village is efficient and effective, so it can be implemented further.
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