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All Journal Abdimas JABE (Journal of Accounting and Business Education) Research In Management and Accounting (RIMA) Indonesian Journal of Economics, Social, and Humanities Jurnal Akuntansi dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Jurnal AbdiMU Jurnal Kendali Akuntansi Jurnal Riset Akuntansi
Arif Santoso
Universitas Sebelas Maret
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IbM Siswa Akuntansi SMKN 1 Salatiga Susilowati, Nurdian; Santoso, Arif
Jurnal Abdimas Vol 23, No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v23i2.17883

Abstract

Salah satu cara untuk meningkatkan literasi keuangan siswa adalah dengan mengenalkan personal budget project. Tujuan personal budget project adalah untuk memperkenalkan beberapa konsep keuangan penting yang akan membantu siswa membuat keputusan yang baik untuk sekarang dan yang akan datang. Tujuan kegiatan pengabdian kepada masyarakat yaitu (1) memahamkan financial literacy, dan (2) memahamkan personal budget. Kegiatan dilakukan di SMKN 1 Salatiga pada siswa kelas XI akuntansi yang berjumlah 60 siswa. Metode yang digunakan adalah pelatihan. Kegiatan pengabdian dilakukan selama sehari dari pagi sampai sore. Hasil kegiatan pengabdian yaitu, pertama siswa mengalami peningkatan pemahaman financial literacy. Siswa semakin paham akan pentingnya mengelola keuangan untuk kebutuhan dimasa yang akan datang. Kedua, dapat menyusun personal budget berupa perencanaan anggaran, alokasi pengeluaran, dan tabungan. Sebagian siswa memiliki pekerjaan sambilan seperti jadi pelayan toko, rumah makan, dan jualan kebutuhan sekolah. Mereka mengatakan bahwa perlu melakukan penyusunan personal budget agar dimasa mendatang memiliki keuangan yang sehat. Artinya, tidak mengalami kesulitan keuangan jika sudah direncankan keuangan yang baik. Pengelolaan keuangan pribadi seperti menyiapkan anggaran, belajar tentang pengeluaran, dan tabungan dapat meningkatkan financial behavior yang baik.
CAN IMPRESSION MANAGEMENT MODERATE THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE AND COST OF EQUITY? Arif Santoso; Selvia Rahayu; Puji Novita Sari
Research In Management and Accounting (RIMA) Vol 7, No 1 (2024): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i1.5507

Abstract

Stock market financing access plays an important role in sustainable business resilience and financial performance. In the Covid-19 pandemic, the banking sector has the potential to bear high equity costs commensurate with the risk. Impression management as a corporate communication strategy can maintain shareholder perception of corporate risk. The study aims to examine the effect of impression management in moderating the relationship between financial performance and cost of equity. The study consists of 228 bank-year observations on the Southeast Asian stock exchanges for 2020-2022. Data was obtained from the Annual Report, Integrated Report, and Form 56-1 One Report. This study examines separate companies that use one-tier and two-tier board systems. The findings indicate that improvements in financial performance had a negative impact on equity costs in Indonesia but a positive impact in Thailand, Singapore, Malaysia, and the Philippines. ROA and ROE only had a beneficial influence on Indonesia. The independent Board’s relationship to the cost of equity was not demonstrated. This study supports the idea that impression management improves the relationship between pandemic-related changes in financial performance and the cost of equity. The practical implications are that companies with negative changes in performance that also have proper impression management can attract investors with lower equity costs.
Menyeimbangkan Profit Dan Planet: Environmental Management Accounting Sebagai Strategi Keberlanjutan Perusahaan Arif Santoso
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1771

Abstract

The Product and Textile Industry (TPT) is facing environmental issues due to the environmental impacts it causes. TPT is the main industry in Central Java and since 2022 has shown a significant decline in performance. The purpose of this study is to provide a comprehensive study to address global challenges and the sustainability of the TPT industry business in Central Java. This study is a qualitative study using secondary data. The data were then analyzed using the Miles and Huberman and VOSviewer techniques. The stages of analysis include data reduction, data presentation, and drawing conclusions. This study found that the TPT industry faces two main problems, namely global challenges and business sustainability. This study identifies two global challenges, namely the transition of consumer preferences and environmental issues. The second global challenge poses problems to the profitability and business desirability of firms. The recommendation given for this problem is the application of Environmental Management Accounting (EMA). EMA implementation requires synergy between government, industry, society, and universities. EMA can address global challenges and business sustainability through accelerated accounting, awareness, environmental disclosure, and increased legitimacy. In the end, the implementation of EMA can increase the resilience of the TPT industry amid global challenges and sustainability issues.
Insentif Perpajakan Selama Dua Dekade: Systematic Literature Review Arif Santoso
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.3008

Abstract

This study aims to provide empirical evidence on the development of tax incentives studies in Indonesia. This study analyzes thirty-nine articles on tax incentives from twenty-five nationally accredited journals Sinta 1 and Sinta 2 during the 2003-2023 period. Articles were analyzed using the charting fields approach and analysis in qualitative studies to provide a broad explanation regarding the development of tax incentive studies. This study found that the implementation of various tax incentive policies still encounters various obstacles such as inconsistent regulations, standardization of tax officials' understanding, lack of outreach, and policies that are less relevant and not yet very beneficial. This study also found inconsistencies in previous research, so further studies are needed. The structureon, there is a phenomenon that the structure of company ownership and corporate governance is an indication of taxpayer non-compliance. Efforts to avoid taxes and efforts to prosper investors that have the potential to cause litigation risk.
Impression Management in Indonesia: Critical Analysis and Areas for Future Research Santoso, Arif; Aryani, Y. Anni; Setiawan, Doddy
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.38705

Abstract

This study aims to provide empirical evidence on the development of impression management research in Indonesia. This study analyzed thirty-four articles on impression management from eighteen nationally accredited journals Sinta 2 during the 2013-2023 observation period. Our articles are analyzed and classified based on topics, financial performance factors, and non-financial performance factors. Then we use a method with a field charting approach. This study found that financial performance factors such as company size, ROA, earnings management, and leverage are used more often than non-financial performance factors such as board size, corporate governance, economic conditions, company age, and analyst coverage. On the other hand, non-financial performance variables are more developed than financial performance as indicated by the variety of variables used. Form a causal model of financial performance and non-financial performance with full impression management using the additive model. We also found that impression management has a relationship with debt costs, agency costs, investment decisions, audit fees, trust, and market reactions. This implies that impression management is used to intervene in company costs. In addition, several variables show inconsistent results and need to be studied further to find these inconsistencies.
Social Entrepreneurship and Water Disclosure: A Bibliometric Analysis Santoso, Arif; Sari, Puji Novita; Rahayu, Selvia; Lestari, Sari; Srimaryani, Srimaryani
Journal of Economics Education and Entrepreneurship Vol 5, No 2 (2024): JEE, AUGUST 2024
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v5i2.10954

Abstract

In a world increasingly concerned with environmental sustainability and corporate responsibility, the relationshiop between water disclosure, social entrepreneursip, and the cultivation of the entrepreneurship ecosystem emerges as a critical nexus. Water is the essensial need for human life and business life. Entrepreneurial concern for these issues also influences access to financing and market. These problems have received much attention from researcher, but there has been no attempt to synthesize the results. This research aim to explores and synthesize the literature related water disclosure and social entrepreneurship in the entrepreurship ecosystem. The analysis was based on Scopus database in the last decade and PRISMA protocol and VOSViewer was used. This study performs co-occurrence and co-authorship analysis. Social entrepreneurship, sustainability, innovation, water disclosure, and strategy are some of the frequently emerging variables. The results of network analysis show that social entrepreneurship and water disclosure are linked by variable stakeholder, economic and social effect, and sustainable development. It highlights that water disclosure and social entrepreneurship is a mandate of the stakeholders and its implication is that the entrepreneurial ecosystem has moved towards sustainable development.
Blockholder, Accounting Conservatism, Free Cash Flow, and The Cost Of Capital: What do We Know? Santoso, Arif
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.1.51-64

Abstract

The usefulness of blockholders, accounting conservatism, and free cash flow on the cost of capital is a very important and controversial question. Companies in Indonesia still bear the highest cost of capital in ASEAN+3. This research aims to examine the influence of blockholders, accounting conservatism, and free cash flow on the cost of capital during the Covid-19 pandemic. A total of 68 food and beverage companies in 2020-2021 were used in this research. Data were analyzed using descriptive statistical analysis and panel data regression analysis using Eviews 12. The results showed that blockholders had a positive influence, accounting conservatism had a negative influence, and free cash flow had a positive influence on the cost of capital. The main conclusion from this research is that high accounting conservatism reduces the cost of capital and the size of the cost of capital in line with increasing the company's blockholders and free cash flow.
Akuntansi Air, Manajemen Impresi, dan Biaya Ekuitas: Studi Bibliometrik Santoso, Arif; Setiawan, Doddy
Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i2.1106

Abstract

This study aims to visualize research trends regarding water accounting, impression management, and the cost of capital with various variables in the network. The research method uses a bibliometric study with VOSviewer analysis. Publication of article data was obtained from Scopus for the period 2013-2023. This research found that publications on water accounting, impression management, and cost of capital grew rapidly from 2019 to mid-2023. The United States dominated in the most publications category and China dominated in the most productive author and funding sponsor categories. The results also show that this research topic has a publication area that covers the scope of business, accounting, finance, economics, management, business psychology, and the environment. Furthermore, this study contributes to providing an overview of the next research agenda.
DOES FOREIGN OWNERSHIP MATTER IN THE RELATIONSHIP BETWEEN FIRM SIZE AND CARBON EMISSION DISCLOSURE? Santoso, Arif; Kurniasari, Ratri; Ginting, Riskon; Permananingrum, Adilah; Barry, Husnil
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.656-673

Abstract

As the issue of climate change escalates, carbon emissions have become a growing concern for stakeholders. Carbon emission disclosure (EMISSION) is no longer an option for companies seeking legitimacy, but rather a strategic necessity to ensure corporate sustainability. This study aims to examine the relationship between firm size (FSIZE), foreign ownership (FOROWN), and EMISSION. The study was conducted on energy sector companies in Indonesia during the period 2019-2022. The final sample of this study was 225 observations units and was analyzed using Moderated Regression Analysis (MRA) in STATA 16. This study found that FSIZE has a positive and significant effect on EMISSION. FOROWN shows an important role in strengthening the relationship between FSIZE and EMISSION. The role is more pronounced in smaller firms, where stakeholder monitoring and attention may be weaker. This finding supports Stakeholder Theory and has been confirmed through sub-sample analysis, quantile regression, and coarsened exact matching (CEM). The findings confirm that larger companies, especially those backed by foreign investors, can act as a force for good in encouraging environmental transparency practices and responding to stakeholder demands. In addition, this study also offers unique empirical and practical insights in the corporate social responsibility (CSR) literature.
Ketahanan Badan Usaha Milik Desa : Peningkatan Kapasitas dalam Analisis Bisnis dan Pelaporan Keuangan Mahmud, Amir; Susilowati, Nurdian; Ridloah, Siti; Santoso, Arif; Sari, Puji Novita
Jurnal AbdiMU (Pengabdian kepada Masyarakat) Vol. 5 No. 2 (2025): November
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/abdimu.v5i2.1587

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in enhancing village economic independence, but they still face challenges in management and accounting governance. BUMDes Kaya Guna in Kalisidi Village, Semarang Regency, is one example facing issues with business management and financial record-keeping, which are still done manually. This community service program aims to strengthen the business and financial management capabilities of the BUMDes Kaya Guna board through the Participatory Rural Appraisal (PRA) approach. Activities were conducted in the form of counseling, training, and mentoring, focusing on Break-Even Point (BEP) analysis, Return on Investment (RoI), Payback Period (PP), basic accounting concepts, and the implementation of computerized accounting based on SAK ETAP. The results of the activities showed an improvement in participants' understanding of how to prepare business feasibility analyses and more systematic financial reports. Positive feedback from the management and the Village Head of Kalisidi underscored the program's benefits in strengthening healthy, transparent, and accountable business management. The evaluation also identified challenges such as technological limitations and initial lack of understanding, which were addressed through intensive mentoring. Overall, the program successfully enhanced the managerial and accounting capacities of the BUMDes Kaya Guna management team and supported the realization of sustainable BUMDes governance.
Co-Authors Amir Mahmud Doddy Setiawan Doddy Setiawan Husnil Barry, Husnil Kurniasari, Ratri Nurdian Susilowati Permananingrum, Adilah Rahayu, Selvia Riskon Ginting Sari Lestari Sari, Puji Novita Selvia Rahayu Siti Ridloah Srimaryani, Srimaryani Y. Anni Aryani