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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) Mandalika Journal of Business and Management Studies
Rahayu Kusumawati
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management 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.
Analysis of the Readiness of Accounting Standards to Address the Development of Digital Assets and Tokenization in the Blockchain-Based Economy Achmad Syahfrudin Zulkarnnaeni; Yentina Siregar; Rahayu Kusumawati; Sukriyah Sukriyah; Suseno Suseno
Mandalika Journal of Business and Management Studies Vol 4 No 2 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i2.495

Abstract

The rapid growth of blockchain technology has accelerated the emergence of digital assets and tokenization, creating significant challenges for existing accounting standards. This study aims to analyze the readiness of current accounting standards in addressing the development of digital assets and tokenization within the blockchain-based economy. A qualitative library research approach was employed by reviewing books, peer-reviewed journal articles, accounting standards, regulatory documents, and other relevant scientific publications. The collected literature was analyzed using content analysis to identify patterns, conceptual gaps, and emerging issues related to the recognition, measurement, classification, disclosure, and reporting of blockchain-based digital assets. The findings indicate that current accounting standards provide limited guidance for cryptocurrencies and remain insufficient to accommodate more complex blockchain innovations, including tokenized assets, decentralized finance, non-fungible tokens, and smart contract transactions. Significant inconsistencies persist across accounting practices due to the absence of comprehensive standards that reflect the economic substance of digital assets. This study concludes that existing accounting standards demonstrate moderate readiness and require substantial refinement to improve transparency, comparability, and reliability of financial reporting. The study contributes to the growing literature by providing recommendations for future accounting standard development that aligns with technological innovation and the evolving blockchain-based economy.
Analyzing Digital Financial Management Innovations in Enhancing Financial Transparency Risk Mitigation and Long Term Organizational Performance Rahayu Kusumawati; Charles Bronson; Gregorius Paulus Tahu
Mandalika Journal of Business and Management Studies Vol 4 No 2 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i2.498

Abstract

Digital financial management innovation has become an essential strategic capability for organizations seeking to improve governance and sustain long-term performance. This study aims to analyze the role of digital financial management innovation in enhancing financial transparency, mitigating financial risks, and strengthening long-term organizational performance. The research employs a library research approach using content analysis to synthesize evidence from books, peer-reviewed journal articles, institutional reports, and other relevant scientific publications. The findings indicate that digital financial technologies, including cloud accounting, Enterprise Resource Planning (ERP), artificial intelligence, blockchain, and big data analytics, significantly improve financial transparency by enhancing reporting quality, accountability, and stakeholder trust. Simultaneously, these technologies contribute to financial risk mitigation through process automation, fraud detection, predictive analytics, cybersecurity enhancement, and regulatory compliance. The study further demonstrates that financial transparency and risk mitigation operate as complementary governance mechanisms that collectively enhance organizational resilience and sustainable performance. The proposed conceptual framework reinforces the Resource-Based View and Dynamic Capability Theory by positioning digital financial management innovation as a strategic organizational capability that supports long-term value creation and sustainable competitive advantage.
Co-Authors Achmad Syahfrudin Zulkarnnaeni Charles Bronson Dyah Rizki Anggita Gregorius Paulus Tahu Jeremi Martinus Muh. Nurkhamid Muhammad Heru Akhmadi Sukriyah Sukriyah Suseno Suseno Yentina Siregar