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All Journal Jurnal Pengembangan Wiraswasta Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pelitabangsa Jurnal Ekonomi, Bisnis, dan Humaniora Akuntansi: Jurnal Riset Ilmu Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Edi Triwibowo
Universitas Pelita Bangsa
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN PENYUSUNAN ANGGARAN PENJUALAN DAN PRODUKSI BAGI UMKM INDUSTRI OLAHAN DI KABUPATEN BEKASI Rina Nurjanah; Adibah Yahya; Edi Triwibowo; Reva Yuliani; Feri Gunawan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58874

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) sektor industri olahan di Kabupaten Bekasi menghadapi tantangan manajerial serius akibat perencanaan keuangan yang belum terstandar, di mana sebagian besar pelaku usaha masih beroperasi secara reaktif tanpa anggaran yang jelas. Situasi ini sering kali menyebabkan ketidakseimbangan antara stok produksi dan permintaan pasar yang berdampak pada efisiensi. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan kompetensi mitra dalam pengelolaan keuangan melalui pelatihan penyusunan anggaran penjualan dan produksi menggunakan alat bantu spreadsheet. Metode yang diterapkan meliputi sosialisasi, pelatihan teknis, serta pendampingan berkelanjutan untuk memastikan pemahaman yang mendalam. Hasil kegiatan menunjukkan peningkatan literasi keuangan yang signifikan, di mana peserta kini mampu menyusun target penjualan berbasis data historis dan merencanakan produksi secara lebih sistematis. Evaluasi program mencatat peningkatan rata-rata nilai pemahaman peserta dari 45 menjadi 83,5, dengan 90% peserta dinyatakan kompeten. Pelatihan ini berhasil memberikan alat kontrol yang efektif bagi UMKM untuk meningkatkan efisiensi biaya dan daya saing usaha. Meskipun demikian, pendampingan lebih lanjut tetap diperlukan untuk memastikan keberlanjutan penerapan sistem anggaran ini dalam jangka panjang. Penguatan kemampuan manajerial ini krusial untuk mentransformasi UMKM dari pola operasional reaktif menuju perencanaan yang proaktif dan terukur.
Cracking the Earnings Code: What Drives Market Reactions? Dian Sulistyorini Wulandari; Edi Triwibowo; Ahmad Bukhori Muslim
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3238

Abstract

This study examines investor reactions to earnings announcements by analyzing the influence of company size, leverage, and inter-period tax allocation on the Earnings Response Coefficient (ERC) in manufacturing firms within Indonesia’s food and beverage sub-sector. The research is motivated by the importance of understanding factors that affect market responses to accounting earnings, particularly in emerging markets where information asymmetry and differences in accounting practices may shape investor perceptions. The primary objective of this study is to determine whether firm characteristics and inter-period tax allocation influence ERC. A quantitative research approach was employed using panel data obtained from companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data were analyzed using panel least squares regression. The findings reveal that company size, leverage, and inter-period tax allocation do not have a statistically significant effect on ERC. In addition, inter-period tax allocation does not moderate the relationship between firm characteristics and investor responses to earnings announcements. These results imply that investors may place greater emphasis on earnings quality, transparency, and disclosure credibility rather than on conventional firm attributes or tax-related accounting adjustments. The study contributes to the literature by providing empirical evidence regarding the limited role of firm characteristics and tax allocation in explaining earnings informativeness within emerging capital markets.
Does Audit Quality Strengthen the Impact of ESG Disclosure on Earnings Management? Empirical Evidence Edi Triwibowo; Erlina Widayanti; Thofa Hanif Aditya
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2490

Abstract

The increasing adoption of Environmental, Social, and Governance (ESG) disclosure has intensified academic and professional interest in its role in enhancing financial reporting quality. Nevertheless, empirical evidence regarding the relationship between ESG disclosure and earnings management remains inconclusive, suggesting that additional governance mechanisms may influence this relationship. This study investigates the effect of ESG disclosure on earnings management and examines whether audit quality strengthens this relationship. The study employs a quantitative explanatory research design using panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The sample is selected using purposive sampling based on data availability and reporting consistency. Panel data regression with moderated regression analysis is employed to test the direct and moderating effects, while firm size, leverage, profitability, and firm age are included as control variables. The findings indicate that ESG disclosure significantly reduces earnings management, suggesting that firms with more comprehensive sustainability disclosure exhibit higher financial reporting quality. Furthermore, audit quality strengthens the negative relationship between ESG disclosure and earnings management, indicating that high-quality external audits enhance the credibility of sustainability reporting and limit managerial opportunistic behavior. These findings contribute to the literature on corporate governance and sustainability reporting while providing practical implications for regulators, investors, auditors, and corporate managers seeking to improve reporting transparency and accountability.
Transfer Pricing and Tax Avoidance on Profitability Through Thin Capitalization Sunita Dasman; Aurelius Redi; Dian Sulistyorini; Edi Triwibowo
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2145

Abstract

Palm oil is the most important plantation product because it has a high value compared to other plantation products and is also one of the main sources of exchange rates from other countries. Taxes are corporate obligations paid to the government for profits obtained by companies. Tax avoidance is to reduce taxes but still comply with tax regulations and laws. Profitability is the lifeblood of a company's management. This study aims to examine tax avoidance and thin transfer pricing on profitability mediated by thin capitalization using multiple linear regression and path analysis. The population in this study is oil palm plantation companies listed on the Indonesia Stock Exchange for the period 2018 – 2023. Transfer pricing does not affect profitability directly, but the presence of thin capitalization mediating factors can affect profitability. Meanwhile, tax avoidance does not affect thin capitalization or profitability.
Co-Authors Ahmad Bukhori Muslim Altaf Agil Aditya Putra Ananda Septianingrum Suparyana Aurelius Redi Dian Sulistyorini Dian Sulistyorini Wulandari Dwi Putri Astrini Erlina W Djatnicka Erlina Widayanti Feri Gunawan Hendri Kartika Andri Jumiatun Jumiatun Lyan Lisdianti Maulina Dyah Permatasari Neng Asiah Novel Vebrina Marpaung Novelia Kiki Permatasari Pengwi Rina Nurjanah Sunita Dasman Susanto Wibowo, Susanto Susilowati Taufik Hidayat Thofa Hanif Aditya Vieronicha Lyu Sipanghona Yahya, Adibah Yeanita Puspa Ningrum Yuliani, Reva Yusiresita Pajaria