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All Journal Dharma: Jurnal Pengabdian Masyarakat Journal of Governance Risk Management Compliance and Sustainability Asian Journal of Social and Humanities
Sri Luna Murdianingrum, Sri Luna
Unknown Affiliation
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management Kusumawardhani, Indra; Murdianingrum, Sri Luna
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.635 KB) | DOI: 10.31098/jgrcs.v2i1.801

Abstract

Earnings are commonly used as one of the measuring instruments to determine firms’ performance. Earnings numbers indicated firms' ability to manage resources and earnings information will be used by users to make decisions related to firms' performance and tax collection. Earnings management practices are mostly influenced by the conflict of interest between principals and agents, but they can be minimized with good corporate governance. The objective of this research is to determine the effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management. Research samples were taken from 383 nonfinancial firms listed on the Indonesia Stock Exchange from 2017 to 2019 by using the purposive sampling technique. The independent variables used in this research were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Research results suggested that Institutional Ownership and Managerial Ownership affected Earnings Management, while Deferred Tax Expenses have no effect on Earnings Management
Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Murdianingrum, Sri Luna; Zuhrohtun, Zuhrohtun; Mulyanto, Indro Herry; Susanto, Heri; Maradidya, Alfistia; Maheresmi, Handani
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

Abstract

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.
PENGUATAN IDENTITAS LOKAL MELALUI DIGITALISASI DAN BRANDING PADA INDUSTRI FASHION ECOPRINT DI KAWASAN DESTINASI WISATA SUPER PRIORITAS BOROBUDUR Probosari, Ninik; Wijayani, Ari; Murdianingrum, Sri Luna; Ardhanariswari, Kartika Ayu; Lintang, Salsabila
Dharma: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): November
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/dlppm.v6i2.16072

Abstract

Tujuan dari Penguatan Identitas Lokal Melalui Digitalisasi dan Branding Pada Industri Fashion Ecoprint di Kawasan Destinasi Wisata Super Prioritas Borobudur adalah untuk membangun dan memperkenalkan identitas lokal yang kuat melalui pemanfaatan teknologi digital. Dengan menggabungkan konsep eco print yang ramah lingkungan, kegiatan ini bertujuan untuk meningkatkan daya tarik dan kesadaran akan produk fashion lokal yang mengusung nilai-nilai keberlanjutan dan pelestarian budaya. Digitalisasi dan branding yang efektif akan menjadi kunci dalam memperkenalkan produk ini ke pasar yang lebih luas, terutama kepada wisatawan yang mengunjungi Borobudur. Konsep penting dalam penguatan identitas lokal ini adalah digital branding, yang mencakup pembuatan dan pengelolaan citra produk di dunia digital, serta ecoprint sebagai elemen yang membedakan produk lokal dari yang lainnya. Dengan mengedepankan keberlanjutan dan keunikan produk lokal, seperti eco print yang terinspirasi dari budaya dan alam sekitar Borobudur, produk fashion dapat menarik perhatian pasar yang semakin sadar akan pentingnya keberlanjutan. Untuk mendukung tujuan tersebut, beberapa kegiatan utama yang  dilaksanakan dalam program pengabdian masyarakat ini antara lain: (a) Branding Media Sosial, untuk meningkatkan visibilitas dan daya tarik produk fashion eco print, media sosial dikelola secara lebih profesional dan terencana, termasuk penggunaan platform seperti Instagram, untuk menjangkau audiens yang lebih luas.(b) Pendaftaran Merek Dagang, pelaku usaha dibantu dalam proses pendaftaran merek dagang untuk melindungi identitas dan keunikan produk mereka, yang juga akan meningkatkan kepercayaan konsumen terhadap produk tersebut. Hasil dari kegiatan ini adalah peningkatan kesadaran masyarakat dan wisatawan terhadap produk fashion ecoprint lokal, meningkatnya penjualan melalui platform digital, serta terbentuknya ekosistem digital yang mendukung pemasaran dan branding produk lokal secara berkelanjutan. Luaran kegiatan ini adalah Artikel prosiding pada seminar Nasional, buku ber-ISBN dan memiliki Hak Cipta, Publikasi di Media Massa serta Pendaftaran 5 (lima) Merek Dagang.
Co-Authors A Wijayani Heri Susanto Indra Kusumawardhani Indro Herry Mulyanto Kartika Ayu Ardhanariswari, Kartika Ayu Lintang, Salsabila Maheresmi, Handani Maradidya, Alfistia Ninik Probosari, Ninik Zuhrohtun Zuhrohtun