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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal EMT KITA Jurnal SOLMA Muhammadiyah International Journal of Economics and Business INVENTORY: JURNAL AKUNTANSI Majalah Ilmiah Bijak Jurnal Ilmiah Edunomika (JIE) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Cahaya Mandalika International Journal on Social Science, Economics and Art Abdi Geomedisains Journal of Economics Research and Policy Studies Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Inkubis: Jurnal Ekonomi dan Bisnis Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies
Heppy Purbasari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Determinants of profitability, company size, managerial ownership and visibility media against disclosure sustainability report Ramadani, Indy; Purbasari, Heppy
International Journal on Social Science, Economics and Art Vol. 14 No. 2 (2024): August: Social Science, And Economics
Publisher : Institute of Computer Science (IOCS)

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Abstract

A sustainability report disclosure is a disclosure made by a company to communicate and disclose its economic, environmental, social, and corporate governance performance, reflecting both positive and negative impacts on stakeholders. This study aims to examine the influence of profitability, company size, managerial ownership, and media visibility on the disclosure of sustainability reports in LQ45 index companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study employs purposive sampling, a technique that selects samples from the population according to predetermined criteria. The study sample consists of 110 samples meeting several criteria, namely being listed on the Indonesia Stock Exchange, publishing a sustainability report, and using GRI standards during 2020-2022. The method of analysis used is multiple linear regression analysis, processed using SPSS software. The results of this study indicate that profitability affects the disclosure of sustainability reports. Meanwhile, company size, managerial ownership, and media visibility do not affect the disclosure of sustainability reports.
Determinan Environmental Disclosure Pada Perusahaan yang Terindeks Bursa Efek Indonesia (BEI) Tahun 2021-2022 Alifaliyudin, Achmad Torik; Purbasari, Heppy
Kompetensi (Competence : Journal of Management Studies) Vol 18, No 2 (2024): Oktober
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v18i2.27826

Abstract

The topic of how companies interact with the environment is currently quite intriguing. Research aim to examine the impact of environmental performance, company size, profitability, leverage, and company age on environmental disclosure. The study employed a quantitative descriptive method and utilized purposive sampling, focusing on companies that have published annual financial reports and are indexed by the IDX. These companies are involved in the sub-sectors of healthcare, basic materials, technology, transportation logistics, consumer non-cyclicals, industry, energy, consumer cyclicals, infrastructure, and property real estate. A total of 73 data points were collected and analyzed using multiple regression testing with SPSS v.25. The results showed that environmental performance, profitability, and company age do not significantly influence environmental disclosure, while company size and leverage do have a significant impact on environmental disclosure. 
Earnings and Cash Flow Information on Its Value Relevance by The Book Value Purbasari, Heppy; Bawono, Andy Dwi Bayu; Ramadhanti, Mila; Kurniawati, Lintang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10679

Abstract

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilization of stock returns as an independent variable was selected as previous research on value relevance that tends to use stock prices as an independent variable. The sample of this study was all population of companies registered on the Jakarta Islamic Index (JII) in 2016-2018, JuneNovember period (issued from June 1st), by using saturation sampling. The data used in this study was compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow affect value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable.
Company Size, Profitability, Tax, And Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period) Arifin, Atwal; Saputra, Africo Al-Dua; Purbasari, Heppy
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12404

Abstract

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.
Exploration Study of Sharia Corporate Governance Disclosure on Bank Annual Report of Sharia Business Unit Zulfikar, Z; Purbasari, Heppy; Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14094

Abstract

The aim of this study is to identify and investigate the disclosure of sharia corporate governance structures included in the corporate governance disclosure index (CGDI). In 2019, the sample consisted of 19 Sharia Business Unit (SBU) banks. The sharia supervisory board, board of commissioners, board of directors, auxiliary committee of the board of commissioners, internal control and external audit, risk management, and reporting on the application of corporate governance are the seven metrics included in this analysis. This research employs the content analysis process, which entails reading each sample’s annual report and then calculating the index score for each bank using a dichotomy approach. BANK CIMB Niaga received a maximum rating of 1.00 in 2019, suggesting that the bank perfectly reported 72 disclosure items from the seven indicators. The bank sample disclosure was found to be high on many dimensions, including the board of commissioners, board of directors, and auxiliary committee of the board of commissioners. On the other hand, among other things, the disclosure of sharia supervisory boards in US banks is generally lacking. The findings of this study show that the average disclosure rate among the bank sample is adequate, with an 89 percent percentage yield.
ANALYSIS OF THE EFFECT OF TAXATION KNOWLEDGE, TAXPAYER AWARENESS, TAXATION SOCIALIZATION, TAX SANCTIONS, AND E-FILLING ON TAXPAYER COMPLIANCE (Empirical Study at the Primary Tax Office in Jepara Regency, Central Java) Adi, Suyatmin Waskito; Sanyika, Atantya Wahyu; Purbasari, Heppy
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22160

Abstract

The purpose of this study was to determine whether tax knowledge, taxpayer awareness, tax socialization, and e-filling affect taxpayer compliance. This research is a quantitative research that uses primary data by distributing questionnaires to every taxpayer in the KPP Pratama Jepara area. The population used in this study were all taxpayers at KPP Pratama Jepara. The sample collection method is by Convenience sampling in accordance with predetermined criteria. The sample of this study amounted to 100 taxpayers. The analysis technique used in this study is multiple linear regression analysis which is processed using the Statistical Package for Social Science (SPSS) program. The results showed that the variable knowledge of taxation and tax socialization had no effect on taxpayer compliance. While the variables of taxpayer awareness, tax sanctions, and e-filling have an effect on taxpayer compliance.
Peningkatan Pemasaran Produk pada Kelompok Wanita Tani Sri Rejeki di Desa Cabeyan Sukoharjo Nugraheni, Ambar Yunita; Purbasari, Heppy; Utami, Wahyu; Cholisoh, Zakky; Nurwaini, Setyo; Kusumowati, Ika Trisharyanti Dian; Wikantyasning, Erindyah Retno; Munawaroh, Rima; Hanwar, Dedi; Larasati, Arindra; Ramdani, Tasya Eka
Abdi Geomedisains Vol. 6, No. 1, June 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/abdigeomedisains.v6i1.10989

Abstract

Kelompok Wanita Tani (KWT) Sri Rejeki in Cabeyan Village, Sukoharjo, is a community of women actively engaged in plant cultivation and the production of instant herbal products such as ginger and temulawak (curcuma). However, their product marketing activities are still limited to conventional methods and have not yet reached digital marketing platforms. This community service activity aimed to enhance the knowledge and skills of KWT members in digital product marketing through educational sessions and practical training. The methods used included interactive lectures, group discussions, and hands-on practice related to the use of social media and e-commerce platforms. The educational materials covered product marketing and basic understanding of Break Even Point (BEP) calculation. A total of 18 active KWT members and 5 teenagers participated in this activity. The participants' knowledge test results before (pre-test) and after (post-test) the educational session showed an increase in the average knowledge level, from the fair category (63.77%) to the good category (97.10%). KWT members began to understand the importance of market segmentation, slogan development, and the use of digital platforms such as WhatsApp Business, Instagram, and Shopee. This activity demonstrated that participatory training could equip participants with practical skills to improve their product marketing strategies. It is recommended that an internal marketing team be formed and continuous mentoring provided to optimize digital marketing efforts and product legality aspects such as PIRT (Home Industry Food Permit) and halal certification.
PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Wisnu Bagus Wicaksono; Heppy Purbasari
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Tax avoidance is a legal strategy carried out by companies to reduce tax payments by making maximum use of applicable tax rules. However, tax avoidance isconsidered illegal if the transaction is carried out only with the aim of avoiding tax obligations. Therefore, even though it is small-scale, tax avoidance practices can have a negative impact on Indonesia as a whole. Tax avoidance can be influenced by various factors, namely company size, sales growth, and audit committee as moderation variables. The purpose of this study to exploit tax avoidance in terms of company size, sales growth, and audit committee in reducing tax avoidance. The sample of this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the 2021 2022 period. The sampling method uses the purposive sampling method and the number of samples in this study is 85 companies. The result of this study is that sales growth has a significant effect on tax avoidance, while company size has no effect on tax avoidance, the audit committee is unable to moderate the influence of company size and sales growth Against Tax Avoidance.
Penerapan Permendagri Pada SIPD Dalam Penyusunan Laporan Keuangan Pemerintah Kota Kendal Rahma, Alyaa Nurardia; Purbasari, Heppy
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v7i2.90

Abstract

Penyusunan laporan keuangan yang akuntabel dan transparan merupakan tuntutan utama dalam pengelolaan keuangan pemerintah daerah. Sistem Informasi Pemerintah Daerah (SIPD) muncul sebagai suatu inovasi untuk meningkatkan efisiensi dan efektivitas dalam siklus pengelolaan keuangan, termasuk penyusunan laporan keuangan. Namun, implementasi kebijakan ini seringkali menghadapi berbagai tantangan, mulai dari adaptasi teknologi hingga pemahaman terhadap regulasi baru. Permasalahan yang mendasari penelitian ini adalah bagaimana penerapan Peraturan Menteri Dalam Negeri (Permendagri) pada SIPD dalam penyusunan laporan keuangan di Pemerintah Kota Kendal, dan faktor-faktor apa saja yang mempengaruhi keberhasilan implementasinya. Meskipun SIPD dirancang untuk menyederhanakan dan meningkatkan akurasi, namun masih terdapat pertanyaan mengenai kesiapan auditor dan sistem audit dalam memanfaatkan fitur-fitur yang disediakan oleh SIPD secara optimal. Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan secara mendalam penerapan Permendagri pada SIPD dalam penyusunan laporan keuangan di Pemerintah Kota Kendal, serta mengidentifikasi faktor-faktor yang berperan dalam keberhasilan penerapannya. Pemahaman yang komprehensif terhadap aspek-aspek tersebut diharapkan dapat memberikan kontribusi bagi perbaikan sistem dan kebijakan di masa mendatang. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam dengan pihak-pihak terkait di Pemerintah Kota Kendal, khususnya yang terlibat dalam proses penyusunan dan audit laporan keuangan menggunakan SIPD. Selain itu, dokumen dan peraturan terkait Permendagri dan SIPD juga dianalisis sebagai data pendukung. Pendekatan ini dipilih untuk memperoleh informasi yang kaya dan perspektif yang mendalam dari para informan mengenai pengalaman dan tantangan mereka dalam implementasi SIPD. Hasil penelitian menunjukkan bahwa penerapan Permendagri pada SIPD di Pemerintah Kota Kendal telah membawa perubahan yang signifikan terutama dalam peningkatan efisiensi dan transparansi pemeriksaan keuangan. Fitur-fitur seperti audit trail yang komprehensif dan kemudahan akses data diakui sebagai kunci keberhasilan. Namun demikian, terdapat tantangan dalam adaptasi auditor terhadap audit keuangan berbasis SIPD, sehingga memerlukan pelatihan lebih lanjut terkait pemanfaatan teknologi informasi dalam audit. Faktor yang paling berpengaruh dalam keberhasilan implementasi adalah kelengkapan fitur audit trail, kemudahan akses data, serta pemahaman dan adaptasi terhadap standar audit keuangan yang berlaku. Penelitian ini mengindikasikan perlunya peningkatan kapasitas sumber daya manusia dan sosialisasi berkelanjutan mengenai pemanfaatan teknologi informasi dalam proses audit.
Strategi Menuju Kesejahteraan Berkelanjutan Bagi PMI di Korea Selatan Utami, Wahyu; Purbasari, Heppy; Bawono, Andy Dwi Bayu; Adhianto, Naura Calista Adhianto; Wulandari, Risma Ayunda; Nursoleha, Eva; Andity, Vira Sekar Ayu; Edelwais, Monica; Muthiatulloh, Maryam Dzakiyah; Narda, Anya Cetta; Fadhilah, Faisa Nur
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 1: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v8i1.5032

Abstract

Pengabdian kepada Masyarakat ini bertujuan untuk menelaah literasi keuangan di kalangan Pekerja Migran Indonesia (PMI) di Korea Selatan, yang menghadapi berbagai tantangan sosial-ekonomi. Meskipun PMI memiliki potensi untuk memberikan kontribusi besar terhadap ekonomi melalui pengiriman devisa, banyak dari mereka yang mengalami kesulitan dalam pengelolaan keuangan. Metode yang digunakan dalam penelitian ini meliputi survei kebutuhan, edukasi daring dan luring, serta penyuluhan dalam literasi keuangan. Hasil menunjukkan bahwa program literasi ini secara signifikan mampu meningkatkan pemahaman PMI mengenai perencanaan keuangan yang baik. Pendekatan terpadu dalam literasi keuangan sangat vital untuk mendukung keberhasilan adaptasi PMI di Korea Selatan serta meningkatkan kualitas hidup mereka.  
Co-Authors Adhianto, Naura Calista Adhianto Africo Al-Dua Saputra Alifaliyudin, Achmad Torik Ambar Yunita Nugraheni Andity, Vira Sekar Ayu Andri Veno Andy Dwi Bayu Bawono Ardika Yuda Pamungkas Ardika Yuda Pamungkas Atantya Wahyu Santika Atwal Arifin Atwal Arifin, Atwal Banu Witono Berliana, Nadila Bramudya Wisnu Wardana Cholisoh, Zakky Dedi Hanwar Devi Afriantari Puspa Putri Dewita Puspawati Edelwais, Monica Erindyah Retno Wikantyasning Eskasari Putri Fadhilah, Faisa Nur Fauzan . Handayani, Meiga Trisna Ihwan Susila Ika Trisharyanti Dian Kusumowati Ilham Adhi Pangestu Ilham Rochad Saputra Indah Permatasari Ketut Pratiwi Khabib, Rizal Maulana Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Larasati, Arindra Lintang Kurniawati Mahardhika Yusack Effendi Meiga Trisna Handayani Mila Ramadhanti Muhammad Abdul Aris Mujiyati Mujiyati Muthiatulloh, Maryam Dzakiyah Narda, Anya Cetta Nita Setyawati Nurkhasanah, Fitri Laili Nursiam Nursiam Nursoleha, Eva Ovi Itsnaini Ulynnuha Pangestu, Ilham Adhi Pratiwi, Ketut Pusparini, Tharisya Setya Puspita, Apriliana Sindy Rahma, Alyaa Nurardia Ramadani, Indy Ramadhanti, Mila Ramdani, Tasya Eka Rangga Handika Rima Munawaroh Sanyika, Atantya Wahyu Saputra, Africo Al-Dua Setyo Nurwaini SUSI LESTARI Susi Lestari Suyatmin Suyatmin Suyatmin Waskito Adi Syahrina Noormala Dewi, Syahrina Noormala Triyono Wahyu Utami, Wahyu Wahyudi, Luki Eko Wardana, Bramudya Wisnu Wisnu Bagus Wicaksono Wulan Alawiyah Wulan Alawiyah Wulandari, Risma Ayunda Z Zulfikar, Z Zen, Rischa Rizkita Zulfikar Zulfikar Zulvan, M Fahmi