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All Journal Jurnal Siasat Bisnis Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Accounting and Investment Binus Business Review International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Mantik Jurnal Akuntansi Journal La Bisecoman Jurnal Bingkai Ekonomi (JBE) Journal of Financial and Behavioural Accounting Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Indonesia INCOME: Indonesian Journal of Community Service and Engagement Jurnal Manajemen, Akuntansi dan Bisnis The International Journal of Financial Systems Buletin Studi Ekonomi
Alex Johanes Simamora
Faculty Of Economics, Tidar University, Magelang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Strategi Penguatan Kelembagaan dalam Implementasi Zero Waste TPS 3R di Kawasan Desa Bandongan Ramdani, Deni; Simamora, Alex Johanes; Mareta, Affix; Yudhanto, Wildan
INCOME: Indonesian Journal of Community Service and Engagement Vol 4 No 3 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i3.1439

Abstract

Pengelolaan sampah yang tidak optimal di kawasan pedesaan masih menjadi tantangan serius. Desa Bandongan sebagai salah satu wilayah yang mulai mengadopsi konsep Zero Waste menghadapi berbagai kendala, khususnya dalam penguatan kelembagaan Tempat Pengolahan Sampah Reduce, Reuse, Recycle (TPS 3R). Lemahnya kapasitas kelembagaan, serta belum optimalnya sistem pengelolaan sampah menjadi isu utama yang perlu diatasi. Program pengabdian kepada masyarakat ini bertujuan untuk memperkuat kelembagaan TPS 3R melalui pendekatan peningkatan kapasitas manajemen, pelibatan komunitas lokal, serta penerapan strategi keberlanjutan berbasis ekonomi sirkular. Pelaksanaannya meliputi pelatihan manajemen kelembagaan TPS 3R, pendampingan dalam penyusunan regulasi lokal terkait pengelolaan sampah, serta optimalisasi sistem pengolahan sampah dengan teknologi sederhana. Selain itu, program ini juga mendorong keterlibatan masyarakat dalam skema ekonomi sirkular, khususnya dalam pengelolaan sampah organik dan anorganik yang memiliki nilai ekonomi. Hasil kegiatan menunjukkan adanya peningkatan kapasitas kelembagaan, terbentuknya regulasi lokal pendukung, serta tumbuhnya kesadaran masyarakat terhadap pengelolaan sampah berkelanjutan di tingkat desa.
The Effect Of Corporate Culture On Sustainability Report Quality Atika, Atika; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1761

Abstract

This research aims to examine the effect of corporate culture on sustainability report quality. The total research samples are 68 observations on the index of Sri Kehati. Corporate culture includes cultures of clan, adhocracy, hierarchy, and market. Sustainability report quality is measured by the scoring method. Data analysis uses regression tests. Based on data analysis, low clan culture, high hierarchy culture, and high market culture lead to high sustainability report quality. However, there is no effect of adhocracy culture on sustainability report quality. This research contributes to investigating how far the implementation of POJK no. 51/POJK.03/2017 can lead firms to have high-quality sustainability reports. This research also contributes to providing evidence in emerging countries such as Indonesia.
Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking Behavior Sulhendri; Simamora, Alex Johanes; Nicko Albart; Sri Adella Fitri; Listiana Sri Mulatsih
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2139

Abstract

Examining how risk-taking behaviour affects managerial skills and earnings management is the goal of this study. The study's sample consists of 846 manufacturing companies listed on the Indonesian Stock Exchange between 2008 and 2018. Data envelopment analysis is a proxy for managerial skill. Accruals and actual earnings management are two aspects of earnings management. The firm fixed-effect regression is used in data analysis. The influence of managerial skills on earnings management is mitigated by risk-taking behaviour. Capable managers are more likely to use their propensity for risk-taking to manipulate earnings. Capable managers respond to earnings volatility resulting from risk-taking by implementing earnings management strategies. This study closes the gap left by earlier research and offers fresh proof of risk-taking behaviour that helps identify situations where managers use their expertise to control profits.
Pengaruh Konsentrasi Kepemilikan Terhadap Risiko Environmental, Social, Governance (ESG) Simamora, Alex Johanes
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 2 (2025): Agustus 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i2.483

Abstract

The success of environmental, social, governance (ESG) implementation can be seen from the effectiveness of ESG in reducing business risk. An effective governance structure ensures control and supervision of ESG implementation. Most of the ownership structures of companies in Indonesia are dominated by concentrated ownership. This study aims to examine the effect of ownership concentration on ESG risk. The research sample includes 210 companies listed on the IDXESG index in the 2020–2023 period. Data analysis was carried out using the regression method. Based on the results of the analysis, ownership concentration has been shown to reduce ESG risk. Controlling shareholders can encourage managers to implement ESG effectively in order to reduce business risk. Supervision by shareholders tends to be directed towards the interests of business sustainability by limiting managers' opportunistic behavior. This study contributes to the literature, especially agency theory, by expanding its context to ESG risk. This study also presents new evidence regarding the relationship between ownership concentration and ESG risk. The implications of this study are aimed at management to improve the monitoring function through ownership concentration, to regulators to formulate regulations related to ESG risk as part of ESG evaluation, and to investors to consider investing in companies with low ESG risk levels.
Katalog Digital Multibahasa Sebagai Alat Promosi UMKM dan Desa Wisata Bahasa di Kelurahan Potrobangsan Kota Magelang Simamora, Alex Johanes; Prasetyo, Andreas Yogi; Yudhanto, Wildan; Maulana, Muhamad Aji
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 8 No. 1 (2025): Januari 2025
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v8i1.3511

Abstract

MSME players in Potrobangsan Village face obstacles in communicating with foreign consumers, especially in the use of foreign languages. To overcome this problem, a multilingual digital catalog has been developed that contains descriptions of MSME products in several languages. This catalog aims to facilitate communication between MSME actors and inter-national consumers, as well as increase the visibility and competitiveness of MSMEs in the global market. In addition, this digital catalog is also expected to contribute to the preservation of regional languages, such as Javanese, which are becoming endangered. The methods used include a preparatory stage in the form of field analysis, then a needs analysis stage, and continued with the stage of making a multi-language online catalog. The catalog development process involved training for MSME players, creating attractive and relevant product descriptions, and developing an online catalog platform. As a result, this catalog has succeeded in increasing sales and expanding the market reach of MSMEs in Potrobangsan Village.Keywords: MSME; multilingual digital catalog; potrobangsan Abstrak: Pelaku UMKM di Desa Potrobangsan menghadapi kendala dalam berkomunikasi dengan konsumen mancanegara, terutama dalam penggunaan bahasa asing. Untuk mengatasi masalah ini, telah dikembangkan katalog digital multibahasa yang memuat deskripsi produk UMKM dalam beberapa bahasa. Katalog ini bertujuan untuk memfasilitasi komunikasi antara pelaku UMKM dengan konsumen internasional, serta meningkatkan visibilitas dan daya saing UMKM di pasar global. Selain itu, katalog digital ini juga diharapkan dapat berkontribusi pada pelestarian bahasa daerah, seperti Bahasa Jawa, yang mulai terancam punah. Metode yang digunakan antara lain tahap persiapan berupa analisis lapangan, kemudian tahap analisis kebutuhan, dan dilanjut dengan tahap pembuatan katalog online multibahasa. Proses pengembangan katalog melibatkan pelatihan bagi pelaku UMKM, pembuatan deskripsi produk yang menarik dan relevan, serta penyusunan platform katalog daring. Hasilnya, katalog ini telah berhasil meningkatkan penjualan dan memperluas jangkauan pasar UMKM di Desa Potrobangsan.Kata kunci: UMKM; katalog digital multibahasa; potrobangsan.
ENTERPRISE RESOURCE PLANNING AND REAL EARNINGS MANAGEMENT: A STUDY IN INDONESIA Rokhaniyah, Siti; Simamora, Alex Johanes; Sitoresmi, Mumpuni Wahyudiarti
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v12i1.59655

Abstract

This study examines the effect of Enterprise Resource Planning (ERP) on Real Earnings Management (REM). The sample used was 590 manufacturing firm-years listed on the Indonesia Stock Exchange for 2017-2021. REM is proxied by three abnormal activities: oversales, overproduction, and discretionary expense cutting. The result of the panel data regression analysis indicates that ERP implementation has a significant negative effect on REM. Further, the role of ERP system implementation in reducing REM is more prominent for overproduction, discretionary expenses activities, and suspect firms of beating revenue targets. ERP system is essential for reducing information asymmetry and constraining REM effectively. This study provides implications for firm management in making decisions about ERP investment and improving ERP performance, thereby reducing REM. This study strengthens and extends previous findings about ERP in REM by involving non-ERP implementers as a control group, using alternative ERP implementation periods to control for effectiveness, and also examines the firm's suspect and non-suspect of REM.JEL: M410,  M400, M21.
The Organization-Public Relations, Situational Factors, and Public Participation in Corporate Social Responsibility: The Moderating Role of Corporate Social Responsibility Motivation Elvina Yulindra Hazanah; Atikah Nur Fadlilah; Ina Ayu Dya Kusumawati; Alex Johanes Simamora
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6094

Abstract

Organizational-public relations and situational factors determine public participation in corporate social responsibility (CSR) programs, and their effectiveness is also determined by corporate motivation. This study aims to examine the influence of organizational-public relations and situational factors on public participation in CSR activities, as well as to examine the moderating role of CSR motivation on the influence of organizational-public relations and situational factors on public participation. This study uses three theories, namely relationship management theory, situational problem-solving theory, and attribution theory to explain how trust, commitment, mutual control, satisfaction, guidance, and problem-solving motivation influence public participation. This study uses online CSR campaigns conducted by Unilever Indonesia and Danone Indonesia. The research sample included 399 respondents who were followers of Unilever Indonesia and Danone Indonesia on social media. The research variables were measured using a 7-point Likert scale questionnaire. Data analysis used the SEM-PLS-based path analysis method. Based on data analysis, this study found that the organization-public relationship and situational factors had a positive effect on public participation in CSR activities. In addition, CSR motivation acts as a moderating variable, where public-serving motivation strengthens, while companies-serving motivation weakens the influence of the organization-public relationship and situational factors on public participation. These findings have important implications for corporate communication strategies in increasing public involvement in social value-based CSR programs.  Keywords: organization-public relations, situational factors, corporate social responsibility participation, corporate social responsibility motivation
MODERATING ROLE OF MARKET SHARE AND FINANCIAL HEALTH ON REAL EARNINGS MANAGEMENT AND COST EQUITY Mumpuni Wahyudiarti Sitoresmi; Alex Johanes Simamora; Agustina Prativi Nugraheni
Buletin Studi Ekonomi VOLUME.30.NO.02.TAHUN.2025
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2025.v30.i02.p02

Abstract

This study looks at how market share and financial influence the connection between real earnings (REM) and cost of equity. It focuses manufacturing companies that are listed on the Indonesian Stock Exchange using data 2019 to 2021 as its research sample. REM is evaluated with a combination of abnormal CFO, low productivity, and abnormal discretionary cost, while cost of equity is measured with the Ohslon model. All findings from the regression analysis indicate that the presence of a collaborative business agreement and monetary support diminish the advantageous impact of REM on the equity cost. This suggest that REM could be a sign of competitive advantage, signaling a stable economy and better financial condition, thus reducing the cost of euit. In addition, the study shows that REM often shows information about the market situation through oversold activity, whereas all REM activities share information about financial health including oversold, overproduction, and identified abatement costs. This study contributes to the understanding of REM as an indicator of joint venture and financial health that can help reduce the cost of equity.
Penerapan PSAK 65 dan Tantangannya pada PT Astra International Tbk dan Entitas Anak Ratna Setyaningsih; Nabila Triska Oktaviani; Muhammad Reza Herfianza Putra; Endang Kartini Panggiarti; Alex Johanes Simamora
JUMABI: Jurnal Manajemen, Akuntansi dan Bisnis Vol 3 No 2 (2025): JUMABI| JULI
Publisher : CV. Eureka Murakabi Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56314/jumabi.v3i2.327

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi dan tantangan penerapan PSAK 65 dalam penyusunan laporan keuangan konsolidasian pada PT Astra International Tbk dan entitas anak untuk periode 2023–2024. PSAK 65 menekankan pentingnya pengendalian sebagai dasar konsolidasi, termasuk terhadap entitas anak yang tidak sepenuhnya dimiliki. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi dokumen yang bersumber dari laporan tahunan dan laporan keuangan konsolidasian perusahaan. Hasil penelitian menunjukkan bahwa PT Astra Internasional Tbk telah menerapkan PSAK 65 sesuai standar, namun menghadapi tantangan dalam eliminasi transaksi antar entitas, perbedaan kebijakan akuntansi, serta pengakuan nilai wajar untuk entitas investasi. Selain itu, meskipun pengungkapan informasi mengenai struktur kepemilikan dan entitas anak cukup memadai, masih terdapat ruang untuk peningkatan dalam aspek transparansi penilaian dan harmonisasi pelaporan. Penerapan PSAK 65 juga berdampak positif terhadap kepercayaan stakeholder karena meningkatkan transparansi dan tata kelola. Hasil ini menunjukkan bahwa keberhasilan penerapan PSAK 65 dipengaruhi oleh efektivitas pengendalian internal dan komitmen terhadap keterbukaan informasi.
Analisis Penerapan Akuntansi Kombinasi Bisnis Pra dan Pasca Penerapan PSAK No. 22 pada PT Bank CIMB Niaga Tbk. Diana Kusuma Ranti; Elisa Agustin; Prilia Dewita A.; Endang Kartini Panggiarti; Alex Johanes Simamora
JUMABI: Jurnal Manajemen, Akuntansi dan Bisnis Vol 4 No 1 (2026): JUMABI : JANUARI
Publisher : CV. Eureka Murakabi Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56314/jumabi.v4i1.330

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi kombinasi bisnis sebelum dan sesudah diberlakukannya PSAK No. 22 (Revisi 2010) pada PT Bank CIMB Niaga Tbk serta dampaknya terhadap kinerja keuangan perusahaan. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan konsolidasian periode 2009–2012. Hasil penelitian menunjukkan bahwa sebelum penerapan PSAK No. 22, perusahaan menggunakan metode pooling of interest tanpa pengakuan goodwill dan hanya berdasarkan nilai buku. Setelah PSAK No. 22 diterapkan, digunakan metode acquisition dengan pengakuan goodwill dan pengukuran nilai wajar aset dan liabilitas. Meskipun kualitas informasi keuangan meningkat, rasio profitabilitas (ROA dan ROE) masih berada di bawah standar industri. Hal ini menunjukkan bahwa standar akuntansi dapat meningkatkan transparansi laporan, namun belum sepenuhnya berdampak signifikan terhadap profitabilitas.
Co-Authors Atika Atika Atikah Nur Fadlilah Aziz, Ahmad Abdul Budi Hartono Deni Ramdani, Deni Dewantara, Ghiyats Furqan Diana Kusuma Ranti Dormauli Justina Dormauli Justina Eka Nur Jannah Elisa Agustin Elvina Yulindra Hazanah Endang Kartini Panggiarti Endang Kartini Panggiarti Evy Rahman Utami Ina Ayu Dya Kusumawati Islami, Fitrah Sari Iswanaji, Chaidir Listiana Sri Mulatsih Mareta, Affix Masculine Muhammad Muqorobin Maulana, Muhamad Aji Mikael Sihite Muhammad Reza Herfianza Putra Muqorobin, Masculine Muhammad Nabila Triska Oktaviani Nibras Anny Khabibah Nicko Albart Nugraheni, Agustina Prativi Octavia Lhaksmi Pramudyastuti Prasetyo, Andreas Yogi Prilia Dewita A. Ramdani, Deni Ratna Setyaningsih Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Sulhendri Supanji Setyawan Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utami, Martiana Riawati Wildan Yudhanto Yulida Army Nurcahya