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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Dinamika Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi dan Bisnis JURNAL LENTERA BISNIS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan dan Konseling JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Raflesia Akuntansi Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan EKONOMIKA45 Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Manajemen dan Pemasaran Jasa JOEL: Journal of Educational and Language Research Mandiri: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Journal Accounting International Mount Hope Economic and Education Journal (Ecoducation) Jurnal Riset Mahasiswa Akuntansi Ecoducation Jurnal Akuntansi Kontemporer Jurnal Analisis Bisnis Ekonomi Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Diah Agustina Prihastiwi
Universitas Tidar, Magelang, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Collaboration-Oriented Culture Towards Sustainability Report Quality: The Role of Competitive Pressure Atika, Atika; Prihastiwi, Diah Agustina; Aosiliana, Putri; Puspitasari, Fenny
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.82106

Abstract

This research examines the impact of a collaboration-oriented culture on the quality of sustainability reports and the role of competitive pressure on this relationship. This quantitative research applies multiple regression analysis and moderated regression analysis to a sample of companies listed on the Indonesia Stock Exchange and the Sri Kehati index for the 2020-2022 period. Research data was obtained from the company's annual report and sustainability report. Research findings show that collaboration-oriented culture has a negative effect on the quality of sustainability reports. Competitive pressure was not found to weaken the negative effect of collaboration-oriented culture on the quality of sustainability reports. These findings indicate that the high and low competitive pressures faced by companies in their industry are unable to encourage companies to produce better-quality sustainability reports. This research has implications for companies to loosen collaboration-oriented culture to improve the quality of sustainability reports. This research also contributes to regulators (Indonesian Institute of Accountants and Financial Services Authority) to prepare sustainability report standards to improve the quality and comparability of reports. Keywords: Collaboration-Oriented Culture, Sustainability Report Quality, Competitive Pressure ABSTRAK Riset ini mengkaji dampak collaboration-oriented culture terhadap kualitas sustainability report serta peran tekanan kompetisi terhadap hubungan tersebut. Riset kuantitatif ini menerapkan analisis regresi berganda dan moderated regression analysis untuk sampel perusahaan yang terdaftar di Bursa Efek Indonesia dan indeks Sri Kehati periode 2020-2022. Data riset diperoleh dari annual report dan sustainability report perusahaan. Temuan riset menunjukkan collaboration-oriented culture berpengaruh negatif terhadap kualitas sustainability report. Tekanan kompetisi tidak ditemukan memperlemah pengaruh negatif collaboration-oriented culture terhadap kualitas sustainability report. Temuan tersebut menunjukkan bahwa tinggi rendahnya tekanan kompetisi yang dihadapi perusahaan pada industrinya tidak mampu mendorong perusahaan untuk menghasilkan sustainability report yang lebih berkualitas. Penelitian ini berimplikasi pada perusahaan untuk melonggarkan collaboration-oriented culture dalam rangka meningkatkan kualitas sustainability report. Penelitian ini juga memberikan kontribusi kepada regulator (Ikatan Akuntan Indonesia maupun Otoritas Jasa Keuangan) untuk menyusun standar sustainability report dalam rangka meningkatkan kualitas maupun komparabilitas laporan. Kata Kunci: Budaya Berorientasi Kolaborasi, Kualitas Laporan Keberlanjutan, Tekanan Kompetisi
Spiritual Intelligence as a Moderator in Village Fund Fraud Prevention Nurcahya, Yulida Army; Prihastiwi, Diah Agustina; Fatimah, Ari Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3278

Abstract

Spiritual intelligence is seen as a psychological strength that can strengthen integrity values ​​and prevent rationalization of unethical actions. This study aims to examine the role of spiritual intelligence as a moderating variable in the relationship between the effectiveness of internal control, ethical behavior, and the competence of village officials in preventing misappropriation of village funds. This study uses a quantitative approach with data collection through questionnaires distributed to 49 village officials in areas with the highest village fund allocations. Respondents consisted of village heads, village secretaries, and heads of affairs. The analysis technique used was Moderated Regression Analysis (MRA) with the help of SPSS software. The results of the study indicate that the effectiveness of internal control, ethical behavior, and the competence of village officials have a significant effect on preventing misappropriation of village funds. Spiritual intelligence is proven to moderate the relationship between internal control and competence with fraud prevention, but not on ethical behavior. This study provides a practical contribution to strengthening village financial governance based on spiritual values. For further research, it is recommended to integrate a qualitative approach and consider local cultural factors and social dynamics in order to gain a deeper understanding of preventing public fund fraud.
Nilai Perusahaan dan Faktor yang Mempengaruhi (Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2018-2019) Pradita, Sonya Diah; Prihastiwi, Diah Agustina
Economic and Education Journal (Ecoducation) Vol. 4 No. 2 (2022): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

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

Abstract

Penelitian ini berjenis kuantitatif dengan desain riset kausalitas. Adapun tujuan penelitian yaitu untuk menguji pengaruh profitabilitas, likuiditas, leverage, dan ukuran perusahaan pada nilai perusahaan secara simultan maupun parsial. Penghimpunan data bersumber dari laporan keuangan perusahaan makanan dan minuman yang terdaftar di BEI periode 2018-2019. Sampel dikumpulkan menggunakan purposive sampling dan didapatkan 18 perusahaan yang memenuhi kriteria. Data diuji menggunakan metode analisis regresi linear berganda. Oleh karena model regresi telah dinyatakan lulus uji asumsi klasik, maka layak dilakukan pengujian hipotesis. Hasil pengujian secara simultan membuktikan bahwa nilai perusahaan (Tobin’s Q) dipengaruhi oleh profitabilitas (Retrun On Assets), likuiditas (Current Ratio), leverage (Debt to Equity Ratio), dan ukuran perusahaan (Log of Total Assets). Hasil pengujian secara parsial (Uji t) menunjukkan adanya pengaruh dari profitabilitas (Retrun On Assets) pada nilai perusahaan (Tobin’s Q) . Sementara likuiditas (Current Ratio), leverage (Debt to Equity Ratio), dan ukuran perusahaan (Log of Total Assets) secara parsial terbukti tidak mempengaruhi nilai perusahaan (Tobin’s Q).
Pengembangan Bisnis melalui Implementasi “Buger Steng” Pembukuan, Labeling, dan Pengemasan pada Makanan Ringan Lenteng Prihastiwi, Diah Agustina; Astutik, Erni Puji
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.3919

Abstract

Usaha mikro, kecil, dan menengah produk makanan ringan lenteng di Desa Sukosari, Kecamatan Bandongan, Kabupaten Magelang menghadapi tantangan dalam hal pengemasan dan pelabelan produk, serta pengelolaan keuangan sehingga dapat menghambat pertumbuhan dan daya saing mereka. Program kemitraan pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pendampingan kepada mitra UMKM produsen makanan ringan lenteng tentang praktik yang baik dalam pengemasan dan pelabelan produk, serta pembukuan sederhana. Program pengabdian ini membekali peserta dengan pengetahuan dan keterampilan untuk meningkatkan penyajian produk melalui pengemasan dan pelabelan produk yang baik sehingga dapat menarik konsumen, menjaga kualitas produk, dan meningkatkan nilai jual, serta menerapkan praktik pembukuan yang efektif. Metode pengabdian yang digunakan yaitu melalui pelatihan, pendampingan, praktik implementasi, dan monitoring serta evaluasi program. Hasil yang diperoleh dari program pengabdian ini yaitu adanya inovasi label dan pengemasan produk yang lebih menarik, informatif, menjaga kualitas produk, dan meningkatkan nilai serta jumlah penjualan produk. Selain itu, mitra dapat dengan mudah mengetahui perkembangan usahanya melalui sistem pembukuan sederhana.
DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS? Prihastiwi, Diah Agustina; Nugraheni, Agustina Prativi; Pramudyastuti, Octavia Lhaksmi
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4530

Abstract

Research Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users.
Analisis Pengaruh Literasi Keuangan dan Perilaku Keuangan terhadap Pengelolaan Keuangan UMKM Makanan di Kota Magelang Sujono, Jonathan Vittorio Ega; Arifah, Siti; Prihastiwi, Diah Agustina
KINERJA Vol 21 No 2 (2024): Mei
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v21i2.13781

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan perilaku keuangan terhadap pengelolaan keuangan UMKM. Perkembangan sektor UMKM sangat dinamis ditambah sektor ini merupakan salah satu sektor penggerak perekonomian Indonesia. Namun banyak sekali UMKM mengalami kebangkrutan yang seringkali dikaitkan dengan kegagalan pemilik usaha dalam mengelola keuangannya. Penelitian ini memperlihatkan tingkat literasi keuangan dan perilaku keuangan UMKM makanan di Kota Magelang untuk melihat bagaimana pengaruh dari literasi keuangan dan perilaku keuangan dapat berpengaruh dalam pengambilan keputusan pengelolaan keuangan UMKM makanan di Kota Magelang. Penggunaan metode dalam penelitian ini yaitu deskriptif kuantitatif melalui data primer dengan kuesioner dan google form untuk dianalisis menggunakan analisis regresi linier berganda. Jumlah sampel yang digunakan dalam penelitian mencapai 110 UMKM yang bergerak di bidang makanan di Kota Magelang. Hasil dari penelitian ini menunjukkan bahwa literasi keuangan dan perilaku keuangan berpengaruh positif terhadap pengelolaan keuangan yang dimana artinya semakin baik literasi keuangan dan perilaku keuangan seseorang maka akan mencerminkan pengelolaan keuangan yang semakin baik pula dari pelaku UMKM makanan di Kota Magelang. Pada penelitian ini memerlukan perluasan populasi, tidak hanya di Kota Magelang, tetapi juga membandingkannya dengan wilayah lainnya, serta perlunya penambahan variabel lain yang diduga mempengaruhi pengelolaan keuangan UMKM.
Penguatan UMKM Produk Herbal melalui Penerapan Proses Produk Halal dan Pemasaran Digital Prihastiwi, Diah Agustina; Astutik, Erni Puji
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): Volume 4 Nomor 3 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i3.4571

Abstract

The decades-old herbal products are one of the potentials owned by Trasan Village, Bandongan District, Magelang Regency. Because of the products’ perceived efficacy, their longevity is assured. The products have not received halal certification, thus one of the issues these businesses face is that marketing is still done by going door-to-door. Thus far, halal goods and equipment have been used in the traditional production of herbal products. On the other hand, the UMKM owners will have more chances to grow the marketing network if the products have received halal certification. Additionally, the owners hope to grow their company by reaching a larger market with herbal items. Thus, to increase market penetration, digital marketing training is required. This community service program aims to support traditional herbal product producers with digital marketing and the implementation of the halal product process. Giving training and supervision on the halal certification procedure for UMKM owners and the usage of suitable digital marketing constitutes this community service. Partners receive training on the benefits of registering halal items, the necessity of a halal product certification process, and how to use digital marketing tools. Herbal product entrepreneurs can identify and fulfil the requirements for the halal product process and implement marketing strategies by using digital media with the help of the training and mentorship programs offered. The result of this program showed an increase in the quantity and value of the products. Sales of herbal products have now spread to Yogyakarta due to the increasingly wide marketing area and increasing customer trust in the quality and halal-ness of the products.
Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs Prihastiwi, Diah Agustina; Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.3927

Abstract

MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.
ANALISIS KINERJA KEUANGAN PT.SEPATU BATA INDONESIA TBK SEBELUM DAN SAAT PANDEMI COVID-19 Puspitasari, Hesti; Prihastiwi, Diah Agustina
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 1 No 2 (2022): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v1i2.321

Abstract

Assesing the Finansial Performance of PT. Sepatu Bata Indonesia Tbk before and during the Covid-19 Pandemic is a study conducted with the aim of looking at the company’s financial performance including the level og liquidity, solvency, and profitability. This research is a quantitative descriptive study using secondary data obtained from the PT. Sepatu Bata Indonesia Tbk's official website for the Indonesia Stock Exchange (IDX). The sample is the annual report of PT. Sepatu Bata Indoensia Tbk for the period of 2016-2020. The financial analysis used is a ratio analysis which includes liquidity ratios, solvency ratios, and profitability ratios. The findings revealed that the Covid-19 pandemic has an effect on the company's financial performance. Especially in the calculation of net profit margin (NPM, return on asset (ROA), and return on equity (ROE), this is because sales in 2020 experienced a significant decline. Thus, the net profit obtained in 2020 also decreased to minus Rp177.761.030.000, net profit recorded a new history for PT. Sepatu Bata Indonesia Tbk for the last five years. Research related to financial performance analysis is significant, especially with the expansion of research and the use of other financial analysis tool such as Common-Size by focusing on certain items in the balance sheet report.
Should Companies Engage In CSR? Evidence From CSR Impact On Cost Of Capital In Top Asean Companies Prihastiwi, Diah Agustina; Fatimah, Ari Nurul
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.584 KB) | DOI: 10.20961/jab.v20i2.567

Abstract

The growing concern of business’s effect on social and environment has been unprecedented. Companies must do their parts as corporate citizens. Despite the rising public demand, many companies still hesitate in doing so. The purpose of this study is to give evidence that engaging in CSR activities can have impact on cost of capital, represented by cost of equity (COE) dan cost of debt (COD). Using 200 companies in ASEAN during the period 2017-2019 as samples, we estimate the relationship between a company’s sustainability reporting and its COE and COD. The findings showed that disclosure of CSR activities can help reduce COE. However, analysis result provides no evidence regarding relationship between sustainability reporting and COD. This study provides evidence that engaging in CSR can give benefit to companies through the reduction of COE.Perhatian masyarakat terhadap dampak dari operasi bisnis terhadap sosial dan lingkungan belum pernah terjadi sebelumnya. Perusahaan harus melakukan perannya sebagai bagian dari masyarakat corporate citizens. Meski permintaan masyarakat meningkat, banyak perusahaan masih ragu untuk melakukannya. Tujuan dari penelitian ini adalah untuk memberikan bukti bahwa melakukan kegiatan CSR dapat berdampak pada biaya modal (cost of capital), yang diwakili oleh biaya ekuitas (cost of equity /COE) dan biaya utang (cost of debt/COD). Dengan menggunakan 200 perusahaan di ASEAN selama periode 2017-2019 sebagai sampel, kami meneliti hubungan antara pelaporan berkelanjutan (sustainability reporting) perusahaan dengan COE dan COD. COE diukur berdasarkan kelebihan return dan COD diukur menggunakan suku bunga. Dengan menggunakan analisis regresi berganda, hasil penelitian menunjukkan bahwa pengungkapan kegiatan CSR dapat membantu menurunkan COE. Akan tetapi, hasil analisis tidak memberikan dukungan hubungan yang signifikan antara sustainability reporting dan COD. Studi ini memberikan bukti bahwa melakukan CSR dapat memberikan manfaat bagi perusahaan melalui pengurangan COE.
Co-Authors A'innisa Nurjannah Afandi Afandi Alifia Qothrun Nada Alvin Saputra Nur Iswara Amalia Nessa Arlinda Aosiliana, Putri Ari Nurul Fatimah Astutik, Erni Puji Atika Atika Ayuk Yuliana Bondan Nugroho Diah Agustina Prihastiwi Dyah Paramita Eka Putri, Meylisa Erni Puji Astutik EVY RAHMAN UTAMI Fatimah, Ari Nurul Fatimah, Ari Nurul Febri Setiyawan Fitria Rahmawati Iswara, Alvin Saputra Nur Khanin Naima Lena Islamiyatun Maharani Galuh Pitaloka Rayi Pangesti Mahfud Sholihin Martania Dwi Hapsari Niken Prasetyowati Niken Prasetyowati Nilasari, Ayunda Putri Nugraheni, Agustina Prativi Nurjannah, A'innisa Octavia Lhaksmi Pramudyastuti Pradita, Sonya Diah Pramudyastuti, Octavia Lhaksmi Pratiwi, Rosyta Puspitasari, Fenny Puspitasari, Hesti Putri Pangestu, Septiana Qothrun Nada, Alifia Retnosari Retnosari Retnosari Siti Afidatul Khotijah Siti Arifah Sonya Diah Pradita Suci Nasehati Sunaningsih Sujono, Jonathan Vittorio Ega Suryatimur, Kartika Pradana Syahrani Wangi Puspita Taufiq Khaerudin Tri Setiawati Umi Salamah Vita Irawati Yeni Winatasari Yulida Army Yulida Army Nurcahya Yunita Setianingsih Zulfatun Nisa’