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All Journal Jurnal Pengabdian Masyarakat Asia International Journal of Business, Economics, and Social Development Riset Akuntansi (RISTANSI) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) International Journal of Business Accounting Management Social Science
Pipit Rosita Andarsari, Pipit Rosita
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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IMPLEMENTASI PENCATATAN KEUANGAN PADA USAHA KECIL DAN MENENGAH: Studi pada Sentra Industri Kripik Tempe Sanan di Kota Malang Andarsari, Pipit Rosita; Dura, Justita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.16

Abstract

This study aims to determine the application of financial records on small and medium business units (SMEs) because the SME sector is currently the sector that became the government's flagship. The analytical technique used qualitative descriptive analysis, using intepretive paradigm. Data collected through observation and in-depth interviews to informants to see the practice of applying financial records has been presented properly and correctly and refers to the theory of accounting systems associated with general-purpose financial records. There are two forms of accounting practice in SME Sanan - Malang, which is accounting only practiced in the mind / memory and made some accounting records to the preparation of financial statements balance and L / R. The benefits of these two forms of accounting are limited to the control of some business activities. In this case, SMEs still do not have the ability to present complete and appropriate financial information.
Bouquet as an Alternative Homemade Creative Business Nuryana, Ida; Ruspitasari, Widi Dewi; Andarsari, Pipit Rosita
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2671

Abstract

Purpose: This project explores the potential of a homemade bouquet business that offers long-lasting, sustainable gift options. Targeting students and young professionals, it provides an alternative to traditional flowers that wilt quickly, promoting creativity and eco-friendly gifting. Method: The bouquets are made from non-perishable materials, such as artificial flowers and fabric, to ensure longevity. A segmentation, targeting, positioning, pricing, and promotional strategy is used to reach the target market. Promotion is carried out primarily on social media platforms like Instagram and Facebook, with personal selling techniques for local engagement. Practical Application: This project fosters local entrepreneurship, supports young people in developing business skills, and encourages sustainable gifting practices. It also creates local employment and drives innovation in product design and marketing. Conclusion: The project meets the target market's needs by offering creative, affordable bouquets. Through online marketing and personalized selling, it promotes sustainability and entrepreneurship, contributing to both economic and social development.
EARNING MANAGEMENT FROM THE PERSPECTIVE OF INSAN KAMIL Andarsari, Pipit Rosita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 1 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i1.1968

Abstract

This article aims to analyze earnings management actions from the perspective of Insan Kamil, characterized as an ideal and perfect human figure. In the portrayal of Insan Kamil, there exist strength, insight, deeds, and wisdom. The interpretative method is employed to analyze earnings management actions ontologically, epistemologically, and axiologically. From an ontological standpoint, earnings management is regarded as a science that can be observed and measured based on empirical evidence. In the epistemological context, Insan Kamil is considered to have a profound understanding of ethical and moral values, such as honesty, integrity, transparency, and adherence to professional ethical standards. Earnings management practices involving manipulation or concealment of information are viewed as violations of these values. Axiologically, earnings management actions may be considered as a potential failure to align rationality with moral values, unless such practices do not violate principles of morality and ethics.
PENGARUH CURRENT RATIO, NET PROFIT MARGIN, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Oktavia, Diana; Andarsari, Pipit Rosita
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.2018

Abstract

This study aimed to analyze the impact of the current ratio, net profit margin, total asset turnover, and debt to equity ratio on stock prices in food and beverage companies listed on the IDX during the 2021-2022 period. The study's population included 39 food and beverage companies listed on the IDX during the same period. A purposive sampling technique was employed to select the research sample, resulting in the inclusion of 16 companies that met the specified criteria. To test the research hypotheses, multiple regression analysis was conducted. The findings revealed that the current ratio, net profit margin, total asset turnover, and debt to equity ratio had no significant influence on stock prices.
The Effect of Capital Intensity, Sales Growth and Gender Diversity on Tax Avoidance: An Empirical Study of Companies Listed on the Indonesia Stock Exchange Dayanti, Anggun Dwi; Fitriyani, Yuniar; Andarsari, Pipit Rosita
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.2

Abstract

This research investigates how capital intensity, sales growth, and gender diversity impact tax avoidance. The study focuses on food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2023 period. Using purposive sampling, 42 companies were selected for analysis. Data were analyzed with SPSS version 26, employing multiple linear regression techniques. The findings reveal that sales growth significantly influences tax avoidance, whereas capital intensity and gender diversity do not exhibit a significant effect.
The Role of Fraud Pentagon in Explaining Financial Reporting Fraud Cahyaningtyas, Fadilla; Andarsari, Pipit Rosita
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1109

Abstract

This study aims to examine the five elements of the fraud pentagon (ressure, opportunity, rationalization, capability, and arrogance) to enhance the detection and mitigation of financial statement fraud in companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Using data from 221 firm consistently listed during the period, the study employs binary logistic regression with stata 17 to assess the influence of each elements on fraudulent financial reporting. The findings reveal that opportunity and arrogance significantly affect likelihood of financial statement fraud. Opportunity shows a positive relationship, suggesting that weak internal control and ineffective supervision increase the risk of fraudulent reporting. Conversely, arrogance exhibits a significant negative relationship, implying that grater public visibility of executives may reduce fraudulent tendencies through social mechanism. These results provide empirical support for the fraud pentagon framework and contribute to clarifying inconsistencies in previous research related to behavioral and governance factors influencing fraud. Thes study’s practical implications highlight the importance of reinforcing internal audit function, promoting ethical corporate culture, and maintaining transparency to reduce opportunities an rasionalization for fraud. Additionally, enhanced public disclosure and responsible leadership can serve as informal mechanisms to deter unethical practice. This research is limited to a three-years period and focuses on Indonesian listed firms. The measurement of arrogance using CEO photos may not fully capture to construct, and the model explains 5.46% of fraud variability, indicating the need future research that integrates qualitative methods and broader contextual factors.
Co-Authors Dayanti, Anggun Dwi Fadilla Cahyaningtyas Ida Nuryana, Ida Justita Dura Oktavia, Diana Ruspitasari, Widi Dewi