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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Worksheet : Jurnal Akuntansi Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Economics and Management Scienties RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat PANDITA: Interdisciplinary Journal of Public Affairs Multidisciplinary Journal of Education, Economic and Culture Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi WINDRADI: Jurnal Pengabdian Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
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Pengaruh Arus Kas Operasi, Ukuran Perusahaan, dan Intensitas Aset Tetap terhadap Keputusan Revaluasi Aset Tetap pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ridani, Irfan; Rantelangi, Cornelius; Kusumawardani, Anisa
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.v21i2.15123

Abstract

Pengaruh Arus Kas Operasi, ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Keputusan Revaluasi Aset Tetap Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Dibawah bimbingan Bapak Cornelius Rantelangi dan Ibu Anisa Kusumawardhani. Penelitian ini bertujuan untuk mengetahui Pengaruh Arus Kas Operasi, ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Keputusan Revaluasi Aset Tetap Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia. Prediksi keputusan revaluasi aset tetap perusahaan sangat penting pengaruhnya bagi perusahaan itu sendiri dan investor dalam mengambil keputusan investasi. Sampel yang digunakan dalam penelitian ini sebanyak 73 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016 – 2018, sehingga diperoleh 219 data perusahaan. Teknik analisis data menggunakan analisis Regresi Logistik. Pengolahan data menggunakan program Statistical Package for Sosial Science Versi 23 ( SPSS 23). Hasil penelitian ini menunjukan bahwa Arus Kas Operasi dan Intensitas Aset Tetap Berpengaruh Positif dan tidak Signifikan terhadap Keputusan Revaluasi Aset Tetap pada perusahaan manufaktur. Ukuran Perusahaan berpengaruh negatif dan tidak signifikan terhadap Keputusan Revaluasi Aset Tetap pada perusahaan manufaktur.
Sustainability Impact: A Representation of Social Enterprise Value Anisa Kusumawardani; Fibriyani Nur Khairin; Ginting, Yoremia Lestari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.775

Abstract

Social enterprises have a unique characteristic in their business objectives, which is the element of profit as well as creating value that addresses social issues in society. In practice, the sustainability impact represents the value that shows how social enterprises establish strategies, conduct daily operations, and build partnerships with stakeholders. Therefore, this study aims to explore and understand the meaning of "impact" from the perspective of social enterprise actors. The research data consists of observations and interviews with social enterprise business actors, as well as documentation related to the research theme. Data analysis was conducted using a case study approach, which involves data reduction, coding, and theme determination, followed by interpreting the analysis results to address the research problem. The findings illustrate that the impact for social enterprises can be interpreted as creating positive changes in the lives of people in society. This is ingrained from the strategy setting to daily operations because success for a social enterprise is not only measured by profit but also by the social impact generated. Additionally, a social enterprise is also considered a green business when impact thinking correlates with sustainability principles.
The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia Kusumawardani, Anisa; Turmudhi, Anis; Salim, Noor; Saputri, Indri Widya
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.18743

Abstract

Purposes: This study examines the influence of Chief Executive Officer (CEO) characteristics on tax aggressiveness, framed within the Upper Echelon Theory, which emphasizes the role of top executives in shaping organizational outcomes. This research explores how CEO demographics and psychological traits such as gender diversity, generation, narcissism, facial masculinity, education, and nationality affect corporate tax behavior in Indonesia, addressing gaps in the literature on leadership traits and tax policy. Methods: The study employs quantitative methods, utilizing regression analysis on data collected from publicly listed companies in Indonesia to test the formulated hypotheses. Findings: The empirical results indicate that tax aggressiveness is significantly positively impacted by the CEO’s educational background, gender diversity, and face masculinity. According to the Upper Echelons Theory, these findings demonstrate how executive demographic and psychological characteristics influence business tax practices. In contrast, the data indicate that tax aggression is not substantially affected by narcissism, nationality, or generation of the CEO. These findings imply that all CEO features do not equally influence aggressive tax behavior and that certain traits may be more critical in strategic decision-making than others. Novelty: This study contributes to the literature by integrating psychological and demographic CEO traits in the context of corporate tax aggressiveness within the framework of upper-echelon theory as a grand theory, focusing on underexplored attributes like facial masculinity and narcissism. By situating the research within Indonesia, it addresses a significant gap in emerging market studies and provides actionable insights for leadership selection and tax compliance policies.
Transformasi Digital di Pesantren: Kolaborasi Pengabdian Masyarakat Menuju Pesantren Cerdas Rudianto, Rudianto; Munawaroh, Munawaroh; Laksana, April; Kenedi, Kenedi; Ardiyansah, Ardiyansah; Pramitasari, Anisa; Aziza, Pretty Failasufa; Setyawati, Kiki; Ningsih, Sari; Yani, Indri; Rozikin, Imam; Denardo, Denardo; Kusumawardani, Anisa; Pramono, Abdul Chatim; Krahara, Yuwan Ditra; Harsiti, Harsiti; Irawan, Agus; Hilman, Mohamad; Fernando, Iqbal; Fatoni, Ahmad
WINDRADI: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): January - June
Publisher : P3M FIA UNKRIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61332/windradi.v3i1.323

Abstract

Community service represents one of the fundamental contributions of academics to social development, particularly in the educational sector. This article elaborates on the implementation of a community engagement program entitled Towards Smart Pesantren through Digital Transformation, conducted on May 28, 2025, at SMA Bi’rul Ulum Cisait, Serang, Banten. The initiative emerged from an inter-university collaboration aimed at enhancing the digital capacities of santri (Islamic boarding school students) to better prepare them for the challenges of the digital age. The program focused on training in graphic design, public speaking, an introduction to artificial intelligence (AI), and human resource development (HRD) in the digital context. Methods employed in the program included lectures, interactive discussions, and hands-on practice, allowing participants to gain both theoretical understanding and practical skills. The participatory approach fostered active engagement and created an enriching learning environment. Evaluation results indicated a high level of enthusiasm among the participants and a marked improvement in their grasp of fundamental digital competencies. This program exemplifies the strategic potential of inter-institutional academic collaboration in supporting the digital transformation of pesantren-based education in Indonesia. It is expected that the initiative can serve as a replicable and sustainable model for future community service efforts in similar educational contexts, particularly in promoting 21st-century skills.
Analisis Media Monitoring terhadap Branding Fore Coffee dan Kopi Kenangan melalui Media Sosial Menggunakan Tools Brand24 Kusumawardani, Anisa
PANDITA: Interdisciplinary Journal of Public Affairs Vol. 8 No. 2 (2025): Juli - Desember
Publisher : Fakultas Ilmu Administrasi Universitas Krisnadwipayana Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61332/ijpa.v8i2.349

Abstract

Indonesia's coffee industry has grown a lot because more people are using the internet and there is a lot of competition among local brands that use social media to promote their products. Brand24 is a media monitoring tool that will be used in this study to look at how well two top coffee brands, Fore Coffee and Kopi Kenangan, are doing on social media. The study looks at seven important factors from May to June 2025: engagement rate, reach, sentiment analysis, content strategy, hashtag performance, influencer involvement, and brand mentions. It uses a mixed-method methodology. Kopi Kenangan has the most brand mentions (1,667) and social media reach (4.1 million), whereas Fore Coffee has the most positive sentiment (53% vs. 36%) and non-social media coverage. Kopi Kenangan has a volume-driven strategy that focuses on community participation, while Fore Coffee uses episodic marketing to build emotional connections and a high-end brand image. There isn't a clear market leader because both brands have about the same amount of voice. The study says that Kopi Kenangan could work on making its advertising more positive, and Fore Coffee should use its high brand equity to reach more people. The research recommends Kopi Kenangan improve content quality to enhance sentiment, while Fore Coffee should leverage its strong brand equity for more aggressive market expansion. Some problems with this study are that it only looked at two brands and only for a short time. This suggests that further studies should be done in the future.
Sharia Enterprise Theory sebagai Basis Optimalisasi Produksi dan Pendapatan Petani Padi: Sharia Enterprise Theory as a Basis for Optimizing Production and Farmers’ Income in Rice Cultivation Wahono, Didik; Kusumawardani, Anisa
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5852

Abstract

Purpose: The aim of this study is to determine the extent to which optimization of capital, technology and labor affects the level of farmer income through the role of Islamic economic principles. Design/methodology/approach: This study used a quantitative data collection method, namely purposive random sampling with the Solvin formula approach. The population used was rice farmers in Jati District, Blora Regency, Central Java, using primary data of 11,625. From the total population, 387 samples were taken. Findings: Optimizing capital and labor has a significant positive impact on rice farmers' income levels. However, technology has no effect on rice farmers' income levels. Research implications: From the results of this research, it is necessary for rice farmers to take action to improve technology because by keeping up with the times, the agricultural system will also develop by utilizing developments in digital science.
The Impact of Islamic Economic Law on Financial Regulation: Evidence from the Indonesian Dual Financial System: Dampak Implementasi Hukum Ekonomi Islam terhadap Regulasi Keuangan: Kajian Sistem Keuangan Ganda Indonesia Suyatno, Maulana Ihsan Yusufi; Kusumawardani, Anisa; Praptitorini, Mirna Dyah; Suyatno, Primadhani Dyah Larasati
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5863

Abstract

Purpose: This study examines the impact of Islamic Economic Law on financial regulation within the context of Indonesia’s dual financial system, while addressing the research gap that rarely explores regulatory challenges arising from the integration of conventional and Islamic frameworks. Design/Methodology/Approach: Employing a mixed-methods approach, this research combines qualitative data from 15 stakeholders—including regulators, academics, and practitioners—with secondary data drawn from institutional reports and reputable journals (2018–2024). Findings: The results reveal that Islamic Economic Law enhances regulatory ethics and transparency. The integration of Islamic finance fosters financial inclusion. Although the dual financial system offers potential synergies, its implementation remains hindered by regulatory fragmentation and low public literacy. Research Implications: This study contributes both theoretically—by linking Maqasid al-Shariah to an inclusive regulatory framework—and practically, by providing recommendations for regulatory harmonization between OJK and DSN-MUI, improving financial literacy, and fostering product innovation. The findings affirm Indonesia’s position as a potential global reference for the integration of ethical finance.
Earnings Volatility and Leverage on Accounting Conservatism: Evidence from Indonesian Food and Beverage Companies Delyla, Aisha; Kusumawardani, Anisa
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.316

Abstract

This research examines the effect of earnings volatility and leverage on accounting conservatism in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This research adopts a quantitative approach using secondary data from financial statements for the 2019-2023 period. The population consists of food and beverage sub-sector companies listed on the IDX, with a sample of 23 companies selected through purposive sampling. The independent variables are earnings volatility, measured by the standard deviation of EBIT, and leverage, measured by the debt-to-assets ratio. The dependent variable is accounting conservatism, measured using the Givoly and Hayn model. Hypothesis testing was conducted using multiple linear regression analysis with SPSS version 27. The findings indicate that earnings volatility has a negative and significant effect on accounting conservatism, suggesting that management tends to reduce conservatism application during high earnings fluctuations to avoid negative investor perceptions and maintain reporting stability. Meanwhile, leverage shows a positive and significant effect on accounting conservatism, indicating that companies with high leverage implement conservatism as a response to creditor monitoring demands.
Pencegahan Perundungan dan Kekerasan Seksual (PPKS) pada Mahasiswa Baru di Sekolah Tinggi Ilmu Ekonomi Totalwin Maulana Ihsan Yusufi Suyatno; Anisa Kusumawardani
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i1.8870

Abstract

Efforts to prevent bullying and sexual violence in higher education institutions are increasingly urgent due to their significant psychological, social, and academic impacts on students. New students are particularly vulnerable as they undergo a transition period of social and environmental adaptation within campus life. This community service program aimed to enhance students’ knowledge, awareness, and preventive capacity regarding bullying and sexual violence.The program employed participatory educational methods consisting of lectures, small-group discussions, role-playing simulations, and evaluative reflection. Participants were new students of Totalwin School of Economics from diverse regional and socio-cultural backgrounds. Evaluation results indicated that approximately 90% of participants demonstrated improved comprehension of definitions, forms, impacts, and prevention mechanisms of bullying and sexual violence. In addition, simulation-based learning significantly strengthened students’ confidence in responding appropriately to real-life risk situations.Despite several implementation challenges such as limited session duration, uneven participation, and discomfort in discussing sensitive issues the program effectively fostered collective awareness and encouraged the development of a safer and more inclusive campus culture. Sustainable follow-up programs, institutional collaboration, and integration of psychological and legal support services are recommended to ensure long-term impact.
Pengaruh Sistem Pengendalian Intern dan Penerapan Prinsip Pengelolaan Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah pada Pemerintah Kota Samarinda Kiki Novita; Yunus Tete Konde; Anisa Kusumawardani
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 2 No. 2 (2017): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v2i2.1035

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian intern dan pengelolaan keuangan daerah terhadap kualitas laporan keuangan daerah pada Pemerintah Kota Samarinda. Pengumpulan data dilakukan dengan memberikan kuesioner sebanyak 78 eksemplar  yang  dibagikan  kepada  responden  yang  merupakan  Kasubag  Keuangan, Bendahara, dan Staf Keuangan di 35 SKPD Kota Samarinda. Data yang diperoleh kemudian dianalisis menggunakan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Intern berpengaruh positif yang   signifikan   pada   Kualitas   Laporan   Keuangan   Daerah   sedangkan   Pengelolaan Keuangan Daerah berpengaruh negatif pada Kualitas Laporan Keuangan Daerah.Kata Kunci: Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah, Kualitas Laporan Keuangan Daerah
Co-Authors Abdul Wahid Abdurrahman Maulana Yusuf Adi Candra, Vebry Agus Irawan Ahmad Ardiansyah Hamid Ahmad Fatoni Ahmad, Afri saldi Alan Smith Purba Andi Fitah Ayu Trisnawati Aniari Aniari Aniari, Aniari Aniqotunnafiah Aniqotunnafiah April Laksana Aprilia, Misye Rahma Arbianti, Siska Ardiyansah, Ardiyansah Arifandi, Sandro Heru Yusuf Arimanda, Dhea Vanesa Arnita, Tika Astohar Astohar Aurel Ariandrani Aziza, Pretty Failasufa Bone, Hariman Cornelius Rantelangi Dapit Harjono Delyla, Aisha Denardo, Denardo Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dhina Mustika Sari Diah Fitri Harseno Dian Yuliastuti Diera Destica Cilya Dwi Risma Deviyanti Ega Permana Eka Yuliyanti Ela Etik Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Fachreza, Rio Fauziah, Diah Pangesti Fernando, Iqbal Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Wulandari Fitriyani, Nor Fuat Abdul Hafid Hamid Bone Harsiti Harsiti, Harsiti Hilman, Mohamad Ida Ayu Indah Sabrina, Aji Shafa Indri Yani, Indri Irwansyah Irwansyah Iskandar Iskandar Isna Yuningsih Kase, Ratna Kenedi, Kenedi Kiki Novita Kiswoyo Krahara, Yuwan Ditra Kresnawati, Ila Lewi Malisan Lewi Malisan Lewi Malisan Lintin, Maylinda Lisa Anggereani Mirna Dyah Praptitorini Mohammad Ridwan Muhammad Taufiq Dimas Pratama Munawaroh Noor Salim Novita Sari Nur Alfiah Rezkiyanti Nur Rahman, Aisyha NURLAELA NURLAELA Pambudi, Riski Bayu Pebriani, Dwi Pramitasari, Anisa Pramono, Abdul Chatim Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Pratiwi, Shinta Dwi Purnama, Yeni Eka Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahmania Mustahida Rahmania Mustahidda Rande Samben Rande Samben Raudhah, Thalitha Rehmang, Siti Arafah Ria Anggraeni Ridani, Irfan Rini Rahmawati, Rini Riska Vitria Khoironi Rizka Dwi Jayanti Rozikin, Imam Rudianto Rudianto Sale, Febi Saputri, Indri Widya Sari Ningsih Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Setyawati, Kiki Sibuea, Bunga Tika Ansari Siti Aisah Siti Hajar Siti Maria Siti Masyithoh Siti Masyithoh, Siti Siti Nor Halipah Sitti Rahma Sudirman Sopiansyah Sri Mintarti Sri Mintarti Sri Mintarti Suhani, Realita Suyatno, Primadhani Dyah Larasati Turmudhi, Anis Ulpah, Saidatun Wahono, Didik Wardhana, Syamsu Wenny Aninda Prastiwi Yana Ulfah Yeni Ariyani Yoremia Lestari Ginting Yunus Tete Konde Zati Fadilla