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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Akuntansi VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Journal of Scientific Interdisciplinary
Edi Triwibowo
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementasi Sistem Informasi Akuntansi Dan Administrasi Berbasis Digital Edi Triwibowo; Suriyanti Suriyanti; Dian Sulistyorini Wulandari; Aji Saputra
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 1 (2024): Februari : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i1.351

Abstract

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.
Driving Individual Taxpayer Compliance: How Information Technology Elevates Tax Service Quality, Social Engagement and Education Edi Triwibowo; Dian Sulistyorini Wulandari; Titi Nandarwati
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi938

Abstract

This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY Edi Triwibowo; Dian Sulistyorini Wulandari; Cecilia Margaretha Sinaga
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.525

Abstract

This study aims to examine the effect of financial distress and information asymmetry on accounting conservatism, with leverage as a moderating variable. The study uses panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method adopts a quantitative explanatory approach, employing purposive sampling and panel data regression analysis using multiple linear regression and moderated regression analysis (MRA). The findings show that both financial distress and information asymmetry have a significant positive effect on accounting conservatism. However, leverage has a significant negative effect on conservatism, indicating that highly leveraged firms are less conservative in their reporting. Furthermore, the interaction between financial distress and leverage does not have a significant moderating effect, while leverage significantly moderates the relationship between information asymmetry and accounting conservatism. These results highlight the strategic role of conservative accounting in conditions of financial pressure and asymmetric information, especially when combined with high leverage. The study contributes to the literature on financial reporting by offering insights into how internal risk conditions and capital structure shape accounting policy decisions in emerging markets like Indonesia.
Pemanfaatan Aplikasi Kecerdasan Buatan untuk Meningkatkan Kreativitas dan Efisiensi Belajar di Sekolah Muhidin, Asep; Nurhadi Surojudin; Edi Triwibowo
VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Vol. 3 No. 1 (2025): Juni 2025
Publisher : VINICHO MEDIA PUBLISINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61946/vidheas.v3i1.129

Abstract

Perkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) semakin pesat dan telah memberikan dampak signifikan dalam berbagai bidang, termasuk pendidikan. Namun, pemanfaatan teknologi ini di sekolah masih relatif terbatas, terutama dalam meningkatkan kreativitas siswa serta efisiensi proses pembelajaran. Berdasarkan kondisi tersebut, kegiatan pengabdian kepada masyarakat ini dilaksanakan di SLTA 2 Cikarang Selatan dengan tujuan memperkenalkan serta melatih guru dan siswa dalam penggunaan aplikasi berbasis AI. Kegiatan ini dilakukan melalui beberapa tahapan, yaitu sosialisasi mengenai manfaat AI dalam pendidikan, pelatihan penggunaan aplikasi seperti ChatGPT, Canva AI, dan Quizizz, serta praktik langsung dalam pembuatan media pembelajaran dan penyelesaian tugas secara kreatif. Peserta kegiatan terdiri atas guru dan siswa yang antusias untuk mencoba teknologi baru tersebut. Hasil pengabdian menunjukkan adanya peningkatan pemahaman siswa dan guru dalam menggunakan aplikasi AI, meningkatnya kreativitas siswa dalam menghasilkan karya yang lebih inovatif, serta meningkatnya efisiensi waktu pengerjaan tugas. Selain itu, guru juga memperoleh wawasan baru untuk mengintegrasikan teknologi AI dalam kegiatan belajar mengajar. Dengan demikian, kegiatan pengabdian ini tidak hanya berdampak pada peningkatan keterampilan digital peserta, tetapi juga memberikan kontribusi terhadap upaya inovasi pendidikan yang sesuai dengan tuntutan era digital.
Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress Benny Oktaviano; Edi Triwibowo; Sindik Widati
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): 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.v4i1.4398

Abstract

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.
Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): 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.v4i1.4401

Abstract

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.
Does Audit Quality Strengthen the Impact of ESG Disclosure on Earnings Management? Empirical Evidence Edi Triwibowo; Erlina Widayanti; Thofa Hanif Aditya
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2490

Abstract

The increasing adoption of Environmental, Social, and Governance (ESG) disclosure has intensified academic and professional interest in its role in enhancing financial reporting quality. Nevertheless, empirical evidence regarding the relationship between ESG disclosure and earnings management remains inconclusive, suggesting that additional governance mechanisms may influence this relationship. This study investigates the effect of ESG disclosure on earnings management and examines whether audit quality strengthens this relationship. The study employs a quantitative explanatory research design using panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The sample is selected using purposive sampling based on data availability and reporting consistency. Panel data regression with moderated regression analysis is employed to test the direct and moderating effects, while firm size, leverage, profitability, and firm age are included as control variables. The findings indicate that ESG disclosure significantly reduces earnings management, suggesting that firms with more comprehensive sustainability disclosure exhibit higher financial reporting quality. Furthermore, audit quality strengthens the negative relationship between ESG disclosure and earnings management, indicating that high-quality external audits enhance the credibility of sustainability reporting and limit managerial opportunistic behavior. These findings contribute to the literature on corporate governance and sustainability reporting while providing practical implications for regulators, investors, auditors, and corporate managers seeking to improve reporting transparency and accountability.
Co-Authors Aji Saputra Benny Oktaviano Cecilia Margaretha Sinaga Dian Sulistyorini Wulandari Erlina Widayanti muhidin, asep Nurhadi Surojudin Sindik Widati Suriyanti Suriyanti Syifa Fadlilah Taufik Hidayat Thofa Hanif Aditya Titi Nandarwati Wisnu Setyawan