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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Reviu Akuntansi dan Bisnis Indonesia Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Teknologi Informasi Transekonomika : Akuntansi, Bisnis dan Keuangan Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics, Entrepreneurship, Management Business and Accounting 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 E-Jurnal Akuntansi Jurnal Sipakatau
Erwin Saraswati
Brawijaya University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

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Pengungkapan Corporate Sosial Responsibility, Media Exposure dan Profitabilitas Erwin Saraswati; Upik Nindi Febryanti; Ananda Sagitaputri
E-Jurnal Akuntansi Vol 30 No 12 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i12.p17

Abstract

This research examined the impact of corporate social responsibility (CSR) disclosure on firms’ profitability moderated by media exposure. The samples selected were 15 agricultural firms listed on Indonesian Stock Exchange for the period of 2016-2018. The data were analyzed using Moderated Regression Analysis (MRA). The result showed that CSR disclosure do not affect ROA, but media exposure had a direct effect to ROA. Based on the legitimacy theory, firms conduct CSR to align with societal values and norms. To earn legitimacy from the society, CSR needs to be communicated to channels that are easily accessed by the people, so the benefits of CSR can be realized into profits. Based on the research results, companies are expected to use their websites or social media more often to communicate their CSR activities. Keywords: Corporate Sosial Responsibility; Disclosure; Profitability; Media Exposure.
Pengaruh Pengungkapan Laporan Keberlanjutan Terhadap Kinerja Keuangan Perusahaan Lesar, Nathaniel Erald; Saraswati, Erwin
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11445

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan laporan keberlanjutan terhadap kinerja keuangan perusahaan. Populasi dari penelitian ini adalah perusahaan sektor manufaktur yang terdafar di Bursa Efek Indonesia selama tahun 2018-2022, terdapat 22 perusahaan manufaktur yang dipilih menjadi sampel penelitian berdasarkan purposive sampling. Pengungkapan laporan keberlanjutan dinilai melalui dua perspektif, yaitu kuantitas dan kualitas dari item pengungkapan sedangkan kinerja keuangan dinilai menggunakan return on asset. Penelitian ini menggunakan regresi data panel dengan aplikasi Eviews12 sebagai alat pengolahan data. Hasil dari penelitian ini menunjukkan bahwa pengungkapan laporan keberlanjutan dari perspektif kuantitas memberikan dampak yang positif terhadap kinerja keuangan perusahaan, sedangkan pengungkapan dari perspektif kualitas sebaliknya. Temuan dari penelitian ini diharapkan dapat memberi implikasi bagi studi terhadap pengungkapan keberlanjutan melalui penilaiannya terhadap aspek kuantitas dan kualitas pengungkapan, serta dapat memberikan perspektif baru bagi perusahaan manufaktur dalam meningkatkan kinerja keuangannya melalui pelaporan keberlanjutan.
Reaksi Pasar terhadap Pengukuran Kinerja Perusahaan Prospector dan Defender: Bukti Tambahan untuk Periode Setelah Krisis Saraswati, Erwin; Atmini, Sari
Jurnal Aplikasi Manajemen Vol. 7 No. 4 (2009)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1579.569 KB)

Abstract

Miles and Snow devide firm’s strategy into four types, which are prospector, defender, analyzer and reaction, with prospector and defender as the two extremes. The objectives of this research are to empirically examine the differences in accounting performance between prospector and defender firms and the differences in market reaction as well. Accounting performance are measured by earnings before tax, discontinued operation and extraordinary items, sales growth and dividend payout ratio. Market reaction is proxied by cumulative abnormal returns. Sample of this research consists of 60 firms, 33 firms are categorized as prospectors and 27 firms are categorized as defenders. Data of this research are analyzed using Mann-Whitney U test. The results of this research show that there are no differences in earnings before tax, discontinued operation and extraordinary items, sales growth and market reaction between prospector firms and defender firms. On the contrary, this research found that dividend payout ratio of defender firms are higher than dividend payout ratio of prospector firms, as predicted.Keywords: Defender, prospector, financial performance, market reaction
Concept and Implementation Social Return on Investment (SROI): Case Study on MSME Culinary Redesign Program Erwin Saraswati; Erlina Diamastuti; Arum Prastiwi; Ayu Aryista Dewi
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.989

Abstract

This research aims to review the Social Return on Investment (SROI) concept and analyze Corporate Social Responsibility (CSR) activities conducted by a State-Owned Enterprises (SOEs), namely PT Semen Indonesia. This research uses the survey method which employs a questionnaire, along with a literature review, focus group discussions, and interviews. This study analyzes the impact from the point of view of the stakeholders (the community and other affected parties). The result of the SROI calculation shows that the CSR program conducted by PT Semen Indonesia has resulted in a positive, significant, and substantial impact on the stakeholders. SROI ratio for CSR program is calculated at 3,46. It means that for every 1 rupiah spent, the social return on investment gained 3,46 rupiah. The CSR Program increased sales, reduced gasoline costs (economics), reduced carbon emissions (environment), and increased SME owners as well as consumers happiness (social). The stakeholders are aware of the benefits of social investment, which supports the theory of change. The limitation of this research is the complexity of calculating SROI, especially monetizing the social benefits and the social costs, which relies upon several assumptions.
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.
Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Profitabilitas dan Tingkat Kepemilikan Pemerintah terhadap Carbon Emission Disclosure Alviona, Adinda Vira; Saraswati, Erwin
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2025): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i2.4339

Abstract

The extreme heat we've been seeing lately is because of the increase in carbon emissions into the atmosphere. One of the causes of carbon emissions is corporate activity. This study was done to find out how environmental performance, environmental costs, profitability, and government ownership levels affect carbon emission disclosure. The research sample consisted of state-owned enterprises (SOEs) selected using purposive sampling, comprising 120 data points from 2019 to 2023 using secondary data. The analysis technique employed multiple regression analysis. The results of the study indicate that environmental performance has a positive impact on increasing carbon emission disclosure, as good rankings boost companies' confidence to maintain or improve disclosure. Meanwhile, the level of government ownership has a negative impact on the level of corporate transparency regarding carbon emission information, as the government plays a dual role as both a shareholder and regulator. Factors related to finance, namely environmental costs and profitability, show ineffective results in promoting carbon emission disclosure. Both aspects do not prioritize their use for environmental sustainability programs. Based on the conclusions presented in this study, it is possible to understand the determining factors that encourage and hinder the level of corporate transparency, thereby enabling the production of an accurate basis for calculating the total national carbon emissions inventory.
Pelatihan Penyusunan Anggaran Bagi UMKM di Malang Raya Saraswati, Erwin; Nadliroh, Ratna Syifaun; Daniela, Anastasya; Morren, Charissa; Kartika Dewi, Lensa Erliana Santi; Fadiyah , Putri
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.1.4957

Abstract

Pengabdian masyarakat merupakan salah satu Tri Darma Perguruan Tinggi. Hal ini dimaskudkan sebagai pengabdian kepada masyarakat atas ilmu yang dimiliki oleh para pengajar di Perguruan Tinggi. Tujuan pengabdian masayrakat ini adalah memberikan pemahaman dan pelatihan berkaitan dengan pembuatan anggaran dan penyusunan laporan keuangan sederhana pada UMKM. Usaha Mikro Kecil Menengah (UMKM) merupakan sasaran yang diberikan pelatihan berkaitan dengan pembuatan anggaran sederhana, seiring dengan banyaknya persaingan. Beberapa UMKM kurang dapat merencanakan dan mengendalikan operasionalnya dengan baik. Perencanaan dan pengendalian dapat dipakai sebagai alat untuk efisiensi dan motivasi untuk bekerja lebih baik dari sebelumnya, sehingga para UMKM dapat bersaing dengan lainnya. Pelatihan ini hendak memberikan pembimbingan dalam membuat anggaran pendapatan (penjualan) dan biaya bagi UMKM se Malang Raya. Pelatihan dilaksanakan dengan peserta berjumlah 30 para pelaku UMKM dalam berbagai bidang usaha. Metode yang dipergunakan dengan memberikan materi, diskusi dan Latihan kasus. Luaran pelatihan ini adalah pelaku UMKM mampu memahami konsep penganggaran sederhana yang meliputi … Selain itu, para pelaku UMKM merasa kesulitan untuk memisahkan uang untuk modal usaha dan kepentingan pribadi yang dapat diselesaikan dengan pembuatan anggaran. Oleh karena itu, pelatihan ini sangat membantu para UMKM untuk membuat perencanaan dan penganggaran dengan baik, serta laporan keuangan secara sederhana.
Pengaruh Pengungkapan Laporan Keberlanjutan Terhadap Kinerja Keuangan Perusahaan Lesar, Nathaniel Erald; Saraswati, Erwin
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11445

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan laporan keberlanjutan terhadap kinerja keuangan perusahaan. Populasi dari penelitian ini adalah perusahaan sektor manufaktur yang terdafar di Bursa Efek Indonesia selama tahun 2018-2022, terdapat 22 perusahaan manufaktur yang dipilih menjadi sampel penelitian berdasarkan purposive sampling. Pengungkapan laporan keberlanjutan dinilai melalui dua perspektif, yaitu kuantitas dan kualitas dari item pengungkapan sedangkan kinerja keuangan dinilai menggunakan return on asset. Penelitian ini menggunakan regresi data panel dengan aplikasi Eviews12 sebagai alat pengolahan data. Hasil dari penelitian ini menunjukkan bahwa pengungkapan laporan keberlanjutan dari perspektif kuantitas memberikan dampak yang positif terhadap kinerja keuangan perusahaan, sedangkan pengungkapan dari perspektif kualitas sebaliknya. Temuan dari penelitian ini diharapkan dapat memberi implikasi bagi studi terhadap pengungkapan keberlanjutan melalui penilaiannya terhadap aspek kuantitas dan kualitas pengungkapan, serta dapat memberikan perspektif baru bagi perusahaan manufaktur dalam meningkatkan kinerja keuangannya melalui pelaporan keberlanjutan.
“ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION EFFECTIVENESS BASED ON GLOBAL REPORT INITIATIVE GUIDELIBNES” Sari, Yulia Manda; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The primary objective of this research is to find out how far is the application of  Corporate Social Responsibility and the level of fulfillment  applied by PT.Kaltim Prima Coal, Tbk.  related to continuous reports in 2010 which was based on indicators of GRI. Indicators that will be discussed comprise economic, environmental, labour, proper work, human right and product responsibility indicators. The researcher made the  analysis based on those indicators and divided into 3 criteria of  fulfillment including unfulfilled, partially unfulfilled and fully fulfilled. In this research, the method used was a descriptive qualitatitive with a case study approach. The result of the analysis  shows that the sustainable report of     PT Kaltim prima coal,tbk, overally fulfills a 82% main indicator and a-97%-additional indicator while a-10% partially unfulfilled main indicator and a-3%-additional indicator. Therefore, PT. Kaltim Prima Coal, Inc. Is categorized into “B+” as it already fulfilled more than 20 indicators which  is a minimum standard determined by GRI. Keyword: CSR, Sustainability Report, PT Kaltim Prima Coal, GRI
GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI PRINSIP IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Kasus pada Community Development Center PT Telkom Malang) Rakhmat, Agung; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilakukan di PT TELKOM INDONESIA yang bergerak di bidang jasa telekomunikasi di Indonesia. Penelitian ini merupakan penelitian kualitatif deskriptif dengan pendekatan studi kasus. Tujuan penelitian ini adalah mengetahui penerapan prinsip tata kelola perusahaan yang baik/good corporate governance (GCG) terhadap pelaksanaan praktik Tanggungjawab Sosial Perusahaan/Corporate Social Responsibility (CSR). Pada Prinsip tata kelola perusahaan yang baik, di dalamnya terdapat prinsip-prinsip yang diimplementasikan dalam bentuk pelaksanaan program CSR. Hasil penelitian menunjukan adanya peranan penting prinsip GCG dalam pelaksanaan praktik CSR. Penerapan prinsip GCG secara utuh, menjadikan implementasinya terhadap pelaksanaan program CSR menjadi terarah dan lebih terfokus. Kata kunci: tata kelola perusahaan, Tanggungjawab Sosial Perusahaan, penerapan, prinsip, GCG.
Co-Authors ,, Nurkholis . Rosidi A.A. Ketut Agung Cahyawan W Aabdulrahim, Mohamed Omar Abdul Ghofar Abdul Ghofar Agung Rakhmat Alfizah Azzahra Ali Djamhuri Almi Hafiz Almi Hafiz Alvi Syahri Ramadhan Alviona, Adinda Vira Alya Diajeng Pangestu AM, Lutfirrahman Ananda Sagitaputri Ananda Sagitaputri Ananda Sagitaputri Anastasia Putri Lestari Anggri Nastiti Arum Prastiwi 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 Dayanti Oktavia Edi Purnomo Eko Ganis Sukoharsono Ema Aulia Erwanti Endang Mardiati Erlina Diamastuti Erny Dwi Jayanti Eza Gusti Anugerah Fachruddin Nur Fadiyah , Putri Farda, Agustin Aulia Fia Rahma Firda Ainun Nabila Fransiska Novina Hayu Indrianti Gabriela Vidiananda Galih Prasetiyo Hadiwibowo, Imam Hidayat, Firli Huda, Nabilah Imam Hidayat Imam Subekti Imansari, Arizka Rahmaninghadi Inata, Lia Candra Jayanthi, Ni Made Dwi Kartika Dewi, Lensa Erliana Santi Kartika, Ita Yuni kevin labbeik Kurniansyah, Firdaus 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 Nadliroh, Ratna Syifaun Nila Trisna Syanthi 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 Ramadhan, Alif Rizki Rinto Ariwibowo Rosidi . Rosidi Rosidi Rusydi, M.Khoiru 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 Wijanarko, Karen Natalia Wiwik Saraswati, Wiwik Wulan Retnowati Wuryan Andayani Yeney W. Prihatiningtias Yudhistira, Aditya Meazza Yulia Manda Sari Zahra Zaki Baridwan