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All Journal Jurnal Keuangan dan Perbankan Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi dan Bisnis KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Manajemen Perbendaharaan JAMER Indonesian Journal of Sustainability Accounting and Management
Ari Kuncara Widagdo
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret Jl. Ir Sutami No. 36-A Surakarta, 57126
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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CAN FOREIGN OWNERSHIP MODERATE THE RELATIONSHIP CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE? Yenni Vera Fibriyanti; Ari Kuncara Widagdo
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.8968

Abstract

COVID-19 is a global health pandemic that is currently sweeping the world and had huge impact on the world economy. Currently, all countries, including Indonesia, are paying attention to how the development of this pandemic is, as evidenced by the many media that inform the development of the pandemic and the response given by the government in overcoming it. This study was conducted with the aim of investigating how the influence provided by government information and policies related to COVID-19 on returns and stock volatility in Indonesia. Empirical findings from this study show that information on the COVID-19 pandemic (GSVI Covid), the number of positive cases, death rates, and the government tightening index during the pandemic, seem to have a negative effect on stock returns and vice versa have a positive effect on volatility. Meanwhile, with the information on the COVID-19 vaccine (GSVI Vaksin), fiscal policy in the form of growth in government spending, as well as monetary policy in the form of growth in the money supply is said to have a positive influence on stock returns, as well as reduce excessive volatility in the market.
Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms Ratnaningrum Ratnaningrum; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.465

Abstract

The purpose of this study is to investigate whether family-owned firms and earnings management as a result of financial distress affect the value relevance of earnings and book value. The study is based on companies listed on the Indonesia Stock Exchange (IDX). An unbalanced panel dataset of 592 firms trading in the IDX from 2012 to 2017 was used to test the price model. Results reveal that owing to high financial distress, earnings management through an income-increasing strategy was opportunistically conducted. Moreover, earnings management (as opposed to financial transparency, which is a principle of sustainability) decreases the value relevance of earnings. Due to high financial distress, there is a trade-off between the value of earnings and relevance of book value in the presence of earnings management. Further, results demonstrate that the value relevance of earnings in family-owned firms is higher than in nonfamily-owned firms in Indonesia. It indicates that earnings management due to high financial distress contributes to the alignment effect on family firms.
Investment, Funding Decisions, Firm Value with Corporate Governance as Variable Moderation in Indonesia Stock Exchange Djuminah Djuminah; Rahmawati Rahmawati; Ari Kuncara Widagdo; Sri Hartoko; Setianingtyas Honggowati; Siti Nurlaela; Kiswanto Kiswanto
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.71005

Abstract

Purpose : This study aims to examine the effect of investment decisions and funding decisions on company value with good corporate governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange and included in the CGPI rating for the period 2017 -2021. The sampling technique was used for 5 years. Method : The sample for this research was purposive sampling with a total sample of 17 state-owned and non-state-owned mining companies. Analysis technique research model using Moderated Regression Analysis (MRA). Findings : The research results show that investment decisions affect firm value. Investment decisions moderated by corporate governance have a positive effect on firm value, while funding decisions moderated by corporate governance have a negative effect on firm value. Novelty: The presence of corporate governance as a moderating variable on the influence of investment decisions and funding decisions on firm value Keywords: Investment Decisions; Funding; Firm Value; Corporate Governance
Pengelolaan sampah organik dengan biopori dan pelatihan pembuatan kompos untuk mendukung pengurangan sampah di Kelurahan Giwangan Kota Yogyakarta Bernadus Tresno Sumbodo; Siti Rochmah Ika; Sardi Sardi; Yasman Kamboja; Mei Dina Iswatun Hasanah; Ignatius Suprih Sudrajat; Sri Suranta; Sri Murni; Ari Kuncara Widagdo
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 3 (2024): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i3.2235

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk mengurangi volume sampah di Kelurahan Giwangan dalam rangka mendukung program “Mbah Dirjo” yang diluncurkan oleh Pemerintah Kota Yogyakarta. “Mbah Dirjo” merupakan gerakan untuk mengurangi volume sampah organik di Kota Yogyakarta sebagai solusi alternatif atas ditutupnya Tempat Pembuangan Akhir Piyungan karena kelebihan kapasistas. “Mbah Dirjo” yang merupakan singkatan dari mengolah limbah dan sampah dengan biopori ala Jogja, mendorong Masyarakat kota untuk membuat biopori di Kawasan tempat tinggalnya. Kegiatan pengabdian ini dilakukan dengan memberikan pelatihan pembuatan biopori dan membuat kompos serta pembangunan biopori jumbo di 16 titik di 4 Rukun Warga (RW) di kawasan Kelurahan Giwangan, Yogyakarta. Hasil kegiatan pengabdian adalah tersedianya biopori sebagai tempat pembuangan sampah, terkuranginya volume sampah organik sampai 90%, 150 kilogram pupuk kompos dari biopori, dan peran aktif masyarakat untuk menjaga lingkungan. Kegiatan menggalakkan biopori ini dapat dijadikan percontohan kelurahan lain di kota Yogya agar permasalahan sampah Kota Yogyakarta dapat diatasi. 
Co-Authors Agus Widodo Antonius Singgih Setiawan Bernadus Tresno Sumbodo Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Doddy Setiawan Edy Nasrudin Ignatius Suprih Sudrajat Ika, Siti Rochmah Kiswanto Kiswanto Mei Dina Iswatun Hasanah Moh. Ubaidillah Mohammad Badrul Munir Muhammad Ismail Muthmainah Muthmainah Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Ratna Dewi Tjendani Ratnaningrum, Ratnaningrum Renata Zoraifi Sardi Sardi Setianingtyas Honggowati Siti Nurlaela Sri Hartoko SRI MURNI Sri Suranta Sulardi Sulardi Widodo, Nova Maulud Yasman Kamboja Yenni Vera Fibriyanti