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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Global Business and Management Review Jurnalku Jurnal Pengabdian Pancasila (JPP)
Rahayu Kusumawati
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Tata Kelola Perusahaan, Manajemen Laba Riil, Dan Kepemilikan Pemerintah Terhadap Kualitas Laba Pada Perusahaan Di Indeks LQ-45 Jeremi Martinus; Rahayu Kusumawati
Jurnalku Vol 1 No 4 (2021): Desember 2021
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.209 KB) | DOI: 10.54957/jurnalku.v1i4.58

Abstract

Pentingnya informasi laba dalam iklim bisnis di zaman modern seperti ini menuntut setiap perusahaan untuk menghasilkan laba yang berkualitas demi memenuhi keinginan investor. Oleh karena itu, diperlukan tata kelola yang dapat mengatasi permasalahan manajemen laba untuk dapat menghasilkan laba yang berkualitas. Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola perusahaan, manajemen laba riil, dan kepemilikan pemerintah terhadap kualitas laba. Analisis dalam penelitian ini dilakukan terhadap 23 perusahaan yang konsisten berada dalam indeks LQ45 sepanjang periode 2016 hingga 2020 yang dipilih berdasarkan metode purposive sampling, sehingga didapatkan total sebanyak 115 observasi. Penelitian ini menggunakan model regresi data panel. Hasil penelitian menunjukan bahwa variabel tata kelola perusahaan, yang diproksikan oleh kepemilikan manajerial dan komite audit berepngaruh positif sedangkan kepemilikan institusional dan dewan komisaris independen berpengaruh negatif terhadap kualitas laba. Untuk variabel manajemen laba riil, hanya manipulasi arus kas saja yang berpengaruh negatif, sedangkan manipulasi beban diskresioner dan biaya produksi berpengaruh positif terhadap kualitas laba. Sedangkan kepemilikan pemerintah memiliki pengaruh negatif terhadap kualitas laba.
Analisis Pengaruh Belanja Iklan terhadap Kinerja Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi Dyah Rizki Anggita; Rahayu Kusumawati
Jurnalku Vol 1 No 4 (2021): Desember 2021
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.133 KB) | DOI: 10.54957/jurnalku.v1i4.89

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja iklan terhadap kinerja perusahaan yang diukur dengan penjualan dan profitabilitas perusahaan dengan pengungkapan Corporate Social Responsibility (CSR) sebagai variabel moderasi. Penelitian ini juga bertujuan untuk menganalisis pengaruh belanja iklan dan pengungkapan CSR terhadap kinerja perusahaan. Penelitian ini menggunakan data dari 40 perusahaan yang terdaftar di Bursa Efek Indonesia sektor Consumer Non-Cyclicals pada periode 2015 s.d. 2019. Penelitian ini merupakan penelitian kuantitatif dengan metode regresi linier berganda dengan menggunakan aplikasi STATA 16. Hasil dari penelitian ini menunjukkan bahwa belanja iklan berpengaruh positif dan signifikan terhadap penjualan perusahaan, namun tidak berpengaruh signifikan terhadap profitabilitas. Hasil dari penelitian ini juga menunjukkan bahwa CSR memoderasi secara tidak signifikan hubungan belanja iklan dengan kinerja perusahaan.
THE EFFECT OF CARBON TAXES, FOSSIL FUEL USE, AND GDP GROWTH ON CARBON EMISSIONS Rahayu Kusumawati; Muhammad Heru Akhmadi
Journal of Global Business and Management Review Vol. 5 No. 2 (2023): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v5i2.8893

Abstract

This study examines the effect of carbon taxes, use of fossil fuels, and GDP growth on carbon emissions. The sample that we used is 12 European countries in the period 2016 – 2020. The analytical method used in this study is multiple linear regression analysis using panel data. The results of the study show that the use of natural gas and oil is a variable that influences carbon emissions which cause global warming. A 1% increase in the use of natural gas will increase carbon emissions by 0.24% and a 1% increase in the use of petroleum will also increase carbon emissions by 0.71%. This research also provides recommendations on fiscal policies that can be implemented in Indonesia related to the government's efforts to reduce carbon emissions.
Improving MSME Credit Access through Standardization of Financial Statements: A Study in Banten Province Rahayu Kusumawati
Jurnal Pengabdian Pancasila (JPP) Vol. 4 No. 1 (2025): March 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v4i1.16801

Abstract

The Republic of Indonesia Government Regulation Number 23 of 2018 concerning Income Tax on Income from Businesses Received or Obtained by Taxpayers Who Have a Certain Gross Turnover mandates Micro, Small, and Medium Enterprises (MSMEs) to prepare financial reports according to applicable standards within the latest time. 7 years. On the other hand, there is a quite crucial problem for the majority of MSMEs in South Tangerang City, namely the lack of knowledge capacity regarding preparing financial reports. This of course will be an inhibiting factor for them. The absence of adequate financial reports will be an obstacle for MSMEs in obtaining loans from financing institutions, and can also threaten the financial position of MSMEs themselves. Based on requests from the Small and Medium Enterprises Cooperatives Service for requests for training and assistance in preparing financial reports, the PKN STAN Community Service team plans to provide training and assistance in preparing financial reports for MSMEs under the auspices of the relevant Department in collaboration with Bank Indonesia, as SI APIK application owner. The output target of this community service activity is the realization of MSME financial reports using Android and Web-based applications, namely the SI APIK application, so it is hoped that these financial reports can be "bankable" in terms of obtaining loans from financial institutions.
FROM FTA TO EXPORT EARNINGS: UNLOCKING INDONESIA’S EXPORT POTENTIAL TO CHILE THROUGH TRADE COMPLEMENTARITY, RCA, AND NTM MITIGATION Rahayu Kusumawati; Muh. Nurkhamid
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/4t2sfr20

Abstract

This study aims to explain why trade intensity between Indonesia and Chile remains low despite the implementation of the Indonesia–Chile Comprehensive Economic Partnership Agreement (IC-CEPA), which has provided zero-tariff access for 6,704 tariff lines since August 2019. Using a descriptive quantitative approach and secondary data from UNCOMTRADE, WITS, and UNCTAD TRAINS for the period 2019–2024, this study examines four integrated indicators: the Trade Intensity Index (TII), Trade Complementarity Index (TCI), Revealed Comparative Advantage (RCA), and Export Market Penetration (EMP), complemented by an analysis of non-tariff measures (NTMs). The findings reveal that although Indonesian exports to Chile increased significantly to US$337.5 million in 2024, generating a record trade surplus of US$202 million, the TII remains low at 0.29 substantially below Peru’s TII of 0.61, despite Peru not having a free trade agreement with Indonesia. This paradox reflects a mismatch between strong structural potential and actual trade performance. While trade structures are highly complementary (TCI = 58.12) and Indonesia demonstrates strong competitiveness in key products such as cotton yarn (RCA = 77.40) and vegetable oils (RCA = 40.53), actual market penetration remains limited (EMP < 15%). This gap is primarily attributed to non-tariff barriers, particularly Sanitary and Phytosanitary (SPS) measures and Technical Barriers to Trade (TBT), as well as the possible underutilization of Certificates of Origin (COOs). The novelty of this study lies in its first-time integration of these four indicators within an IC-CEPA diagnostic framework, shifting the analytical focus from aggregate export growth to micro-level, product specific constraints. The findings provide an evidence-based foundation for policy recommendations aimed at enhancing FTA utilization and transforming preferential tariff access into sustainable export earnings.
Co-Authors Dyah Rizki Anggita Jeremi Martinus Muh. Nurkhamid Muhammad Heru Akhmadi