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All Journal Jurnal Keuangan dan Perbankan Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Akuntansi The Indonesian Journal of Accounting Research Budimas : Jurnal Pengabdian Masyarakat Jurnal Manajemen Perbendaharaan JAMER Indonesian Journal of Sustainability Accounting and Management Journal of Current Studies in SDGs Journal of Current Studies in SDGs Journal of Law and Bibliometrics Studies Open Access DRIVERset
Ari Kuncara Widagdo
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret Jl. Ir Sutami No. 36-A Surakarta, 57126
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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
Accounting Conservatism in the COVID-19 Period: Evidence from Indonesia’s Conventional Commercial Banks Atik - Isniawati; Rahmawati - Rahmawati; Ari Kuncara Widagdo; Agung Nur Probohudono; Jombrik - Jombrik
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.12254

Abstract

This study assesses the level of accounting conservatism in terms of the timeliness of loan loss provisions (LLP). We use a sample of Indonesia's conventional commercial banks over 2018Q1–2021Q4. The total sample was 1270 observations over 16 quarters. This study focuses on the impact of the implementation of credit restructuring policies during the COVID-19 pandemic on accounting conservatism in terms of the timeliness of LLP. Our findings of conventional commercial banks are not conservative, meaning that there is a delay in recognition of LLP, as evidenced by the positive and significant influence of ΔNPLt-1 and ΔNPLt on LLP. However, the effect of ΔNPLt+1 on LLP is negative and significant. This result is thought to have happened because, in 2018, banks had begun to change their behaviour towards counter-cycles in accordance with PSAK71. However, the change was disrupted due to the issuance of credit restructuring policies during the COVID-19 pandemic. This study is expected to provide information regarding the effects of credit restructuring policies during the COVID-19 pandemic on banks' conservative behavior.DOI: https://doi.org/10.26905/afr.v7i1.12254 
Corporate Social Responsibility, Political Connections, and Firm Value: The Moderating Role of Corporate Governance toward SDG 16 Siti Nurlaela; Rahmawati Rahmawati; Ari Kuncara Widagdo; Setyaningtiyas Honggowati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.169

Abstract

Objective: To examine the influence of Corporate Social Responsibility (CSR), political connections, and managerial incentives on firm value, with corporate governance serving as a moderating variable. The study also contributes to SDG 16 by exploring how corporate governance and accountability mechanisms influence firm value in the mining sector. Method: Employing a quantitative approach using secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. A total of 27 companies were selected through purposive sampling, resulting in 135 firm-year observations. Firm value is measured using Tobin’s Q, CSR is assessed using the Global Reporting Initiative (GRI) index, political connections are identified through politically connected board members, and managerial incentives are measured using a natural logarithm formula. The hypotheses were tested using multiple linear regression and Moderated Regression Analysis (MRA). Results: The findings indicate that Corporate Social Responsibility and managerial incentives have a positive and significant effect on firm value. In contrast, political connections do not significantly affect firm value. Furthermore, corporate governance is found to strengthen the relationship between managerial incentives and firm value, indicating its important role in promoting effective managerial decision-making and corporate performance. Novelty: Extending the literature by simultaneously examining CSR, political connections, and managerial incentives in determining firm value while incorporating corporate governance as a moderating variable in the mining sector. The findings provide evidence that effective governance mechanisms can enhance firm value and support transparency, accountability, and institutional quality in line with SDG 16.
Corporate Social Responsibility, Political Connections, and Firm Value: The Moderating Role of Corporate Governance toward SDG 16 Siti Nurlaela; Rahmawati Rahmawati; Ari Kuncara Widagdo; Setyaningtiyas Honggowati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.169

Abstract

Objective: To examine the influence of Corporate Social Responsibility (CSR), political connections, and managerial incentives on firm value, with corporate governance serving as a moderating variable. The study also contributes to SDG 16 by exploring how corporate governance and accountability mechanisms influence firm value in the mining sector. Method: Employing a quantitative approach using secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. A total of 27 companies were selected through purposive sampling, resulting in 135 firm-year observations. Firm value is measured using Tobin’s Q, CSR is assessed using the Global Reporting Initiative (GRI) index, political connections are identified through politically connected board members, and managerial incentives are measured using a natural logarithm formula. The hypotheses were tested using multiple linear regression and Moderated Regression Analysis (MRA). Results: The findings indicate that Corporate Social Responsibility and managerial incentives have a positive and significant effect on firm value. In contrast, political connections do not significantly affect firm value. Furthermore, corporate governance is found to strengthen the relationship between managerial incentives and firm value, indicating its important role in promoting effective managerial decision-making and corporate performance. Novelty: Extending the literature by simultaneously examining CSR, political connections, and managerial incentives in determining firm value while incorporating corporate governance as a moderating variable in the mining sector. The findings provide evidence that effective governance mechanisms can enhance firm value and support transparency, accountability, and institutional quality in line with SDG 16.
Empowering MSMEs through Corporate Social Responsibility Programs at PT Pertamina Marketing Operation Region in Indonesia: Advancing Sustainable Development Goal 8 Lili Wardani Harahap; Rahmawati Rahmawati; Nurmadi Harsa Sumarta; Ari Kuncara Widagdo
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.171

Abstract

Objective: To examine the role of the digital economy in empowering Micro, Small, and Medium Enterprises (MSMEs) and to identify the contribution of corporate social responsibility programs implemented by PT Pertamina Marketing Operation Region in supporting community economic empowerment and Sustainable Development Goal 8. Method: Qualitative approach using content analysis. Data were obtained from relevant literature, institutional documents, reports, and published information concerning the digital economy, MSME development, digital marketing, and corporate social responsibility programs. The data were classified, interpreted, and analyzed to identify the relationship between digital economic activities, community empowerment, and MSME development. Results: The findings show that sharing-economy business models and digital platforms, including Gojek, Traveloka, Tokopedia, and Bukalapak, contribute to Indonesia’s economic activities by expanding market access and creating new business opportunities. Social media is also widely used by millennials to exchange information and support digital marketing activities. Furthermore, PT Pertamina’s partnership-based CSR programs contribute to strengthening community economic activities and encouraging MSMEs to become more independent. Digital marketing training may enhance the information technology competencies of millennials and MSME actors while creating opportunities to generate income. Novelty: The study integrates the perspectives of the digital economy, MSME empowerment, and corporate social responsibility within a single framework and highlights their contribution to inclusive economic growth and the achievement of Sustainable Development Goal 8.
Empowering MSMEs through Corporate Social Responsibility Programs at PT Pertamina Marketing Operation Region in Indonesia: Advancing Sustainable Development Goal 8 Lili Wardani Harahap; Rahmawati Rahmawati; Nurmadi Harsa Sumarta; Ari Kuncara Widagdo
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.171

Abstract

Objective: To examine the role of the digital economy in empowering Micro, Small, and Medium Enterprises (MSMEs) and to identify the contribution of corporate social responsibility programs implemented by PT Pertamina Marketing Operation Region in supporting community economic empowerment and Sustainable Development Goal 8. Method: Qualitative approach using content analysis. Data were obtained from relevant literature, institutional documents, reports, and published information concerning the digital economy, MSME development, digital marketing, and corporate social responsibility programs. The data were classified, interpreted, and analyzed to identify the relationship between digital economic activities, community empowerment, and MSME development. Results: The findings show that sharing-economy business models and digital platforms, including Gojek, Traveloka, Tokopedia, and Bukalapak, contribute to Indonesia’s economic activities by expanding market access and creating new business opportunities. Social media is also widely used by millennials to exchange information and support digital marketing activities. Furthermore, PT Pertamina’s partnership-based CSR programs contribute to strengthening community economic activities and encouraging MSMEs to become more independent. Digital marketing training may enhance the information technology competencies of millennials and MSME actors while creating opportunities to generate income. Novelty: The study integrates the perspectives of the digital economy, MSME empowerment, and corporate social responsibility within a single framework and highlights their contribution to inclusive economic growth and the achievement of Sustainable Development Goal 8.
USAHA HIDROPONIK UNTUK MENUNJANG EDU WISATA DI LEDOK DAWAN GROBOGAN Rahmawati; Sri Murni; Ari Kuncara Widagdo; Sri Hartoko; Edy Supriyono; Junaid M. Shaikh
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20235

Abstract

Desa Ledokdawan, Grobogan memiliki potensi pertanian besar namun terkendala ketergantungan pada pertanian konvensional, rendahnya pengetahuan hidroponik, keterbatasan pemasaran, dan belum optimalnya potensi wisata edukasi. Program PKM ini bertujuan meningkatkan kapasitas masyarakat dalam penerapan hidroponik, pengembangan edu-wisata, perluasan pemasaran digital, dan peningkatan nilai ekonomi produk pertanian. Indikator keberhasilan dilihat dari jumlah peserta pelatihan, peningkatan skor pengetahuan, jumlah instalasi hidroponik, jumlah hasil panen, jumlah kunjungan wisata edukasi, dan jumlah akun marketplace aktif. Metode pelaksanaan dilakukan melalui tahapan sosialisasi yang terdiri dari observasi, persiapan, sosialisasi kepada masyarakat, dan pemaparan program; pelaksanaan kegiatan; pendampingan dan evaluasi; serta keberlanjutan program di lapangan setelah kegiatan selesai. Program ini berhasil membangun rintisan taman edukasi hidroponik sebagai sarana pembelajaran sekaligus destinasi wisata edukatif. Jumlah peserta pelatihan sebanyak 116 orang, peningkatan skor pengetahuan 30%, rata-rata 2 instalasi per rumah (1 instalasi 3 paralon), hasil panen 1,5 kg per rumah per bulan, dan kunjungan rata-rata 30 orang per bulan. Pemasaran digital melalui Shopee, Instagram, Facebook, dan WhatsApp Business masih dalam tahap pengembangan desain tampilan. Program ini berdampak positif pada ekonomi, pendidikan, dan keberlanjutan lingkungan, sehingga berpotensi menjadi model pengembangan desa berbasis pertanian modern dan edu-wisata berkelanjutan.
Internet Financial Reporting: A Bibliometric Review Rahmawati Rahmawati; Farah Ordina Ardha Sukma; Ari Kuncara Widagdo; Endang Dwi Amperawati
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.312

Abstract

Objective: This study aims to identify the main and emerging areas of research in publications on internet financial reporting and to suggest directions for future research. Internet-based corporate reporting disclosure reflects the development of corporate information disclosure from supplementary or voluntary disclosure. Method: The method used in this study is bibliometric analysis, with a sample of 983 studies from the Scopus database on internet financial reporting between 2013 and 2024. In co-occurrence analysis, keywords are divided into 5 clusters. Results: According to this study, research publications on internet financial reporting have undergone considerable changes. More complex developments, aligned with global economic trends, are influenced by related variables. The results of the analysis indicate that some variables can be used in further research and point the way for future research in this area. Novelty: Research is expected to provide a clearer, more precise direction for future internet financial reporting research. Not only can research be conducted with variables that have been widely explored, as in repeat research, but it can also explore other variables that are more appropriate to the current situation and conditions, thereby further enriching the scientific repertoire related to internet financial reporting.
Internet Financial Reporting: A Bibliometric Review Rahmawati Rahmawati; Farah Ordina Ardha Sukma; Ari Kuncara Widagdo; Endang Dwi Amperawati
Journal of Law and Bibliometrics Studies Vol. 3 No. 1 (2027): April
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.3.1.312

Abstract

Objective: This study aims to identify the main and emerging areas of research in publications on internet financial reporting and to suggest directions for future research. Internet-based corporate reporting disclosure reflects the development of corporate information disclosure from supplementary or voluntary disclosure. Method: The method used in this study is bibliometric analysis, with a sample of 983 studies from the Scopus database on internet financial reporting between 2013 and 2024. In co-occurrence analysis, keywords are divided into 5 clusters. Results: According to this study, research publications on internet financial reporting have undergone considerable changes. More complex developments, aligned with global economic trends, are influenced by related variables. The results of the analysis indicate that some variables can be used in further research and point the way for future research in this area. Novelty: Research is expected to provide a clearer, more precise direction for future internet financial reporting research. Not only can research be conducted with variables that have been widely explored, as in repeat research, but it can also explore other variables that are more appropriate to the current situation and conditions, thereby further enriching the scientific repertoire related to internet financial reporting.
Co-Authors Agung Nur Probohudono Agus Widodo Antonius Singgih Setiawan Atik - Isniawati Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Doddy Setiawan Edy Nasrudin Edy Supriyono Endang Dwi Amperawati Farah Ordina Ardha Sukma Jombrik - Jombrik Junaid M. Shaikh Kiswanto Kiswanto Lili Wardani Harahap Moh. Ubaidillah Mohammad Badrul Munir Muhammad Ismail Muthmainah Muthmainah Nurmadi Harsa Sumarta, Nurmadi Harsa Rahmawati Rahmawati - Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Ratna Dewi Tjendani Ratnaningrum, Ratnaningrum Setianingtyas Honggowati Setyaningtiyas Honggowati Siti Nurlaela Siti Nurlaela Sri Hartoko SRI MURNI Widodo, Nova Maulud Yenni Vera Fibriyanti