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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pendidikan Akuntansi dan Keuangan Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance Jurnal Riset Terapan Akuntansi Jurnal Asy-Syukriyyah Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara PROFICIO: Jurnal Pengabdian Masyarakat Journal of Interdisciplinary Socio-Economic and Community Study Journal of Applied Business, Taxation and Economics Reseach Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Dinamika Akuntansi dan Bisnis (JDAB) e-Jurnal Apresiasi Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Asy-Syukriyyah
Wuryan Andayani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Brawijaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE EFFECT OF FAMILY OWNERSHIP ON PROFIT AND PERFORMANCE COMPANY MANAGEMENT: BASED ON THE THEORY OF STEWARDSHIP Andayani, Wuryan; Hartono, Jogiyanto; Supriyadi, Supriyadi; Miharjo, Setiyono
Jurnal Aplikasi Manajemen Vol. 16 No. 2 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.998 KB) | DOI: 10.21776/ub.jam.2018.016.02.17

Abstract

This study examines the relationship between family ownership of a company and its implications for earnings quality. In the family ownership, the family can affect the quality of earnings that are reported in two ways, namely through the entrenchment and the alignment effect. Earnings are managed opportunistically shows a low earnings quality. Whereas the influence of alignment shows a high quality where earnings are not managed opportunistically. The study also examines if the family ownership has a positive effect on company performance. There are five factors that affect innate accruals quality, namely the company size, the standard deviation of operating cash flows, the standard deviation of sales, duration of operating cycles, and negative earnings. Quality of accruals consists of accruals that reflect economic conditions and accruals that reflect managerial choices. This study shows that family-owned companies in Indonesia do not perform earnings management opportunistically. Earnings management used is the one that is in line with the company's business model, company industrial environment and economic conditions as represented by innate accruals. This suggests that family ownership has an earnings quality and shows an alignment of interest between the company management and the owners. Thus the alignment of the interests lends support to the stewardship theory.
Does Gender Diversity Moderate Good Corporate Governance on Sustainability Performance? Tael Batak, Felicia Andrea; Mardiati, Endang; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.818

Abstract

Purpose — This study aims to examine the effect of good corporate governance (GCG) on sustainability performance, as well as to examine the effect of gender diversity as a moderating variable Design/methodology/approach — GCG is measured by the size of the board of commissioners, independent commissioners and audit committee. Sustainability performance is measured using content analysis with the help of a checklist. This study uses a sample of financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. Based on the purposive sampling method, 240 observations were obtained during 2020-2022. Findings — First, the size of the board of commissioners has no effect on sustainability performance. Second, independent commissioners and audit committees affect sustainability performance. Third, gender diversity can strengthen the relationship between commissioner size and sustainability performance. Fourth, gender diversity does not moderate the relationship between independent commissioners and audit committees on sustainability performance. Practical implications — Financial sector companies have increased sustainability reporting as evidence of good corporate governance implementation, while the importance of strengthening the role of independent commissioners and audit committees that meet GCG qualifications to improve transparency and sustainability. Companies also need to prioritize increasing gender diversity in board recruitment to support holistic decision-making and better performance. Originality/value — This paper presents corporate governance practices on sustainability performance of financial companies in Indonesia in managing economic, environmental, and social aspects, and introduces gender diversity as a moderating variable that strengthens the relationship between corporate governance and sustainability performance. Keywords — Good corporate governance, sustainability performance, gender diversity Paper type — Case study
The Effect Of Sustainability Report Disclosure On Profitability In Banking Companies Listed On The Indonesia Stock Exchange Simamora, Masrowaty Rebecca; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.473

Abstract

The fluctuating profitability of banking companies in recent years is reflected on the ROA percentage during the 2017-2022 period. This study aims to determine the effect of sustainability report disclosure on profitability, involving 78 samples from 26 banking companies listed on the Indonesia Stock Exchange between 2021 and 2023, selected through purposive sampling based on established criteria. The secondary data collected from annual reports and sustainability reports are analyzed quantitatively by multiple regression processed by Statistical Package for Social Science (SPSS) software. The test results exhibit that the sustainability report disclosure for economic and environmental aspects has no effect on profitability, while that for social aspect has a positive effect on profitability. The results of this study strengthen the legitimacy theory which provides empirical evidence that the disclosure of social aspects in the sustainability report can increase profitability.
The Effect Of Media Exposure, Environmental Performance, And Meeting Frequency Of Board Of Commissioners On Carbon Emission Disclosure (A Study On Basic Materials Companies Listed On The Indonesia Stock Exchange In 2020-2022) Fauziah, Aminatul Tanaya; Andayani, Wuryan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.159

Abstract

Carbon emission disclosure is one of the corporate responsibilities in participating in efforts to address global climate change. As such, this study aims to test and provide empirical evidence on how media exposure, environmental performance, and frequency of board of commissioners’ meetings affect the carbon emission disclosure. This study applies a quantitative approach, analyzing the data using multiple linear regression. The samples include 17 basic materials companies listed on the Indonesian Stock Exchange between 2020 and 2022, selected purposively, yielding a total of 51 observable data points. Data processing and analysis are to be conducted using SPSS 25. The study's results indicate that media exposure and environmental performance positively affect carbon emission disclosure. Whilst this study does not prove the effect of the board of commissioners' meeting frequency on carbon emission disclosure.
Pelatihan Pengelolaan Sumber Daya Manusia Di Era Digital: Memperkuat UMKM Untuk Mencapai Sustainable Development Goals Dalam Ketahanan Pangan dan Pengentasan Kemiskinan di Desa Asrikaton, Kecamatan Pakis, Kabupaten Malang Andayani, Wuryan; Trisno, Sutrino; Saputra, Ahmad Yamin; Marshaninda, Fayyaza Ghania; Fernandez, Felix Hadi; Rahmah, Layla Fatimah; Syafiqah, Intan
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program Pengabdian Kepada Masyarakat (PKM) yang dilakukan oleh Departemen Akuntansi FEB UB bersama dosen pembimbing bertujuan untuk mendukung pencapaian Sustainable Development Goals (SDGs) khususnya dalam pengentasan kemiskinan dan ketahanan pangan di Desa Asrikaton, Kecamatan Pakis, Kabupaten Malang. Program ini melibatkan pelatihan kewirausahaan, digital marketing, dan pengolahan produk pangan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di desa tersebut. Metode yang digunakan meliputi observasi lapangan, kerjasama dengan pihak desa, serta pelatihan yang difokuskan pada pengembangan keterampilan dan pemanfaatan teknologi. Hasil survei menunjukkan bahwa program ini mendapat tanggapan sangat positif dari peserta, dengan mayoritas merasa bahwa materi yang disampaikan sangat bermanfaat dan memenuhi harapan mereka. Pengetahuan dan keterampilan peserta meningkat secara signifikan, dengan tingkat kepuasan keseluruhan yang sangat tinggi. Keberhasilan program ini menegaskan pentingnya inisiatif serupa dalam memberdayakan komunitas lokal dan mendukung pencapaian SDGs secara menyeluruh.
Multidimensional Governance For Islamic Philanthropic Institutions: Extended Maqashid Sharia Perspective Mayasari, Rosalina Pebrica; Triyuwono, Iwan; Purwanti, Lilik; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.703

Abstract

Purpose — This study aims to build the concept of sharia governance of Islamic philanthropic institutions based on extended maqashid sharia. Design/methodology/approach — This research is qualitative research with a religionist paradigm rooted in Islamic values (Qur'an and Sunnah) and following sharia (maqashid sharia) objectives. The methodology built is an Islamic integrative methodology that integrates mashallah elements from the extended maqashid sharia. Findings — Multidimensional governance is intended to achieve Allah's pleasure in this world and the hereafter. Mashlahah (benefits) can be realized by maintaining the five dimensions of the extended maqashid sharia: spiritual, physical and non-physical, intellectual, social, and financial. Practical implications — This governance concept can be used to build new awareness for practitioners of Islamic philanthropic institutions or other Sharia nonprofit institutions in carrying out the idea of governance derived entirely from the Qur'an and hadith. The results of this study can also be used as a guide in improving the quality of governance of Islamic philanthropic institutions, leading to the increased trust of the people in Islamic philanthropic institutions. Originality/value—The concept of multidimensional governance is built from an intact reality. Multidimensional governance includes material, religious, Aaliyah, Kamiya, and messiah elements, as well as submission and obedience to Allah as the source of reality, knowledge, and truth so that the scope of governance is intact, covering material and non-material matters in addition to the aims and objectives of the world and hereafter. Paper type — case study
Crowe's Fraud Pentagon Theory Review Of Fraudulent Financial Statements With Audit Committee Moderation Wulan Retnowati; T, Sutrisno; Saraswati, Erwin; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.758

Abstract

Purpose—This study aims to analyze the Pentagon fraud theory for detecting fraud in financial statements, with the audit committee as a moderating variable. Design/methodology/approach — This study's population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 198, comprising 66 company annual reports for three years. The analysis technique used in this study is multiple linear regression and uses the MRA (Moderating Regression Analysis) method through IBM SPSS version 26 software. Findings—The results showed that the variables of pressure and arrogance influenced fraud in financial statements, while the variables of opportunity, rationalization, and competence did not. The pressure and opportunity variables affect fraud in financial statements after being moderated by the audit committee variable, while the rationalization, competency, and arrogance variables have no effect. Practical implications — Practical benefits for stakeholders as a source of information regarding factors that can be detected as a cause of fraud in financial statements. That is expected to avoid or minimize fraud and fraudulent financial statements, which can later develop and harm many parties, especially business people. Originality/value — The difference between this study and previous research lies in using variables, research objects, research periods, and measurements that previous researchers have not carried out. Paper type — Research paper
Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan dan Nilai Perusahaan: Kasus Indonesia Nur, Fachruddin; Saraswati, Erwin; Andayani, Wuryan
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.14087

Abstract

Penelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan (Corporate Sosial Responsibility/ CSR) dan pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Teknik pemilihan sampel menggunakan purposive sampling. Ukuran sampel penelitian sebanyak 156 perusahaan yang terdaftar pada Bursa Efek Indonesia antara tahun 2014 dan 2017. Regresi data panel dengan model efek acak digunakan untuk menganalisis data penelitian. Hasil penelitian ini menunjukkan adanya pengaruh signifikan umur perusahaan, jumlah dewan komisaris, ukuran dan reputasi perusahaan terhadap pengungkapan CSR, namun tidak terdapat pengaruh kinerja keuangan, jumlah kepemilikan saham manajamen, dan likuiditas. Penelitian ini juga menemukan bahwa pengungkapan CSR dapat menentukan nilai perusahaan.
Peran Keadilan dan Kepercayaan terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Fajriana, Nadia; Irianto, Gugus; Andayani, Wuryan
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4039

Abstract

AbstractThis study aims to analyze the correlation between procedural justice, distributive justice, and cognitive-based trust and voluntary compliance by Micro, Small and Medium Enterprises (MSMEs) taxpayers. This study also examnines the role of cognitive-based trust as a moderating variable in the relationship between procedural justice and distributive justice and its impact on voluntary compliance by MSMEs taxpayers. The model for this study was developed from The Psychology of Justice Theory and the Slippery Slope Framework. The population of this study is the MSMEs taxpayers in Malang, Indonesia. The sample in this study were 64 MSMEs taxpayer respondents who completed a questionnaire distributed through the Google Forms platform. The data  from questionnaires was processed using the SmartPLS 3.0 statistical tool. The results of the study show that procedural justice, distributive justice, and cognitive-based trust can increase voluntary taxpayer compliance while cognitive-based trust is unable to moderate the relationship between procedural justice and distributive justice on voluntary taxpayer compliance.Keywords: Distributive justice; Procedural justice; Tax compliance; Trust; MSMEs. Abstrak Kajian ini ini memiliki tujuan untuk menganalisis peran dari hubungan keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif terhadap kepatuhan sukarela pada wajib pajak Usaha Mikro Kecil Menengah (UMKM). Kajian ini juga menjelaskan peran kepercayaan berdasarkan kognitif sebagai variabel moderator hubungan antara keadilan prosedural dan keadilan distributif terhadap kepatuhan sukarela wajib pajak UMKM. Model dari kajian ini dikembangkan dari The Psychology of Justice Theory dan kerangka kerja Slippery Slope. Populasi dari kajian ini adalah wajib pajak UMKM yang terletak di Kota Malang, Indonesia. Sampel pada kajian ini sejumlah 64 responden wajib pajak UMKM. Kajian ini menggunakan kuesioner yang disebarkan melalui Platform Formulir Google. Data yang telah diperoleh dari penyebaran kuesioner diolah menggunakan alat statistik SmartPLS 3.0. Hasil kajian menunjukkan bahwa keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif dapat meningkatkan kepatuhan wajib pajak secara sukarela. Kepercayaan berdasarkan kognitif tidak mampu memoderasi hubungan keadilan prosedural dan keadilan distributif terhadap kepatuhan wajib pajak secara sukarela.Kata Kunci: Keadilan distributive; Keadilan procedural; Kepatuhan pajak; Kepercayaan; UMKM.
STUDI LITERATUR ASPEK EKONOMI, SOSIAL DAN LINGKUNGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PT BUKIT ASAM TBK Andayani, Wuryan; Sutrisno T, Sutrisno T; Ikbal, Muhammad; Wuryantoro, Maharani; Sidarta, Alphasyah Lazuardy
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11139251

Abstract

Tujuan studi ini adalah untuk memberikan pemahaman secara konseptual tentang perencanaan CSR pada situasi tertentu (khususnya kasus di PT Bukit Asam Tbk) tidak selalu menghasilkan kepuasan Masyarakat meskipun melibatkan partisipasi dalam proses perencanaan nya, melalui perspektif filsafat ilmu pengetahuan dan kerangka teoretis. Penelitian ini menggunakan metode kualitatif dengan tinjauan literatur dari aspek ekonomi, sosial dan lingkungan. Studi literatur untuk memperoleh wawasan dan memahami fenomena konsep CSR di PT Bukit Asam Tbk. Perencanaan partisipatif CSR yang telah dilaksanakan sejauh ini masih belum berhasil menjawab mengapa masih terjadi ketidakpuasan di masyarakat dari segi ontologi. Hal ini disebabkan oleh kompleksitas hubungan antara perusahaan dan masyarakat, ketidakpastian dalam menentukan besaran CSR yang merupakan keputusan perusahaan, serta kurangnya peraturan yang mengatur penentuan besaran CSR. Hasil pembahasan dan kesimpulan menunjukkan bahwa perencanaan partisipatif CSR tidak secara langsung memberikan kepuasan kepada Masyarakat, karena terdapat elemen transaktif dalam perencanaan CSR yang perlu diuji kebenarannya. Pendekatan ini cenderung pada pertukaran nilai. Masyarakat mengharapkan Perusahaan memperhatikan kesejahteraan Masyarakat karena telah setuju untuk hidup berdampingan dengan operasional Perusahaan. Perusahaan beranggapan bahwa CSR tergantung pada keuntungan Perusahaan. Pandangan ini mencerminkan pemahaman transaktif antara Perusahaan dan Masyarakat dalam memaknai CSR. Dengan mempertimbangkan perencanaan CSR dari perspektif transaktif, dapat memberikan potensi untuk menjawab mengapa perencanaan partisipatif CSR belum berhasil memberikan kepuasan kepada Masyarakat. Hal tersebut disebabkan kurangnya pemenuhan aspek transaktif CSR yang belum sepenuhnya mencerminkan kepentingan kedua belah pihak.Kata Kunci: aspek ekonomi, aspek sosial, aspek lingkungan, csr, stakeholder
Co-Authors . Rosidi Abdul Ghofar Ali Djamhuri Ali Hamzah Alvin Amiroh Nur Amaliyah Andriani Andriani Anelies Yustisia Anggraini, Rosalina Yuri Ardiniamalia, Utari Arum Prastiwi Aulia Fuad Rahman Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bambang Subroto Deepa Sayeesha Segara Demas Taufiq Suganda Deuis Fitriani Dipayana, Muhammad Avicinna Dwi Anggraini, Septia Eko Ganis Sukoharsono Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Eza Gusti Anugerah Fachruddin Nur Fajriana, Nadia Fauziah, Aminatul Tanaya Fawwaz, Faiq Muhammad Fernandez, Felix Hadi Gina Zahira Gugus Irianto Hariadi, Bambang Harning Priyastuty I Wayan Pradnyantha Wirasedana Ibrahim, Ahmad Dzaky Iqbal Lhutfi Iwan Triyuwono Jogiyanto Hartono Kartika Putri Kumalasari Lia Yulianti Lilik Purwanti Lucy Sri Musmini M. Iswahyudi Made Sudarma Maharani Wuryantoro Mariatul Ulfa Mansyur Marshaninda, Fayyaza Ghania Mayasari, Rosalina Pebrica Maylansri, Roro Ayu Melinda Ibrahim Muhammad Ikbal Muhammad Rusydi Aziz Nadia Fajriana Namla Elfa syariati Novennia, Rievandra Devita Nur, Fachruddin Rachmawati Rachmawati Rahmah, Layla Fatimah Retno Wulandari Reynaldi, Alessandro Rita Sari Roekhudin, Roekhudin Romadhan, Fadilatur Rosidi Rosidi Salsabilla, Shafira Saputra, Ahmad Yamin Sari Atmini Septilia Woro Anggini Setiyono Miharjo Sheila Gita Aditya Sidarta, Alphasyah Lazuardy Simamora, Masrowaty Rebecca Siregar, Mercy Irene Christine Sony Warsono Sumarno, Devi Cheilsa Supriyadi Supriyadi Sutrisno T Sutrisno T Sutrisno T Sutrisno T Sutrisno T, Sutrisno T Syafiqah, Intan Syaiful Iqbal Tael Batak, Felicia Andrea Tifani Hestikawati Tri Gunarsih Trisno, Sutrino Unti Ludigdo Utama, Sendy Cipta Wirawan Purwa Yuwana Wulan Retnowati Wuryantoro, Maharani Yanti Nova Lita Simorangkir Yeney Widya Prihatiningtias Yusifa Pascayanti Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zamal, Syahrul