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All Journal Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat International Journal of Economics (IJEC)
Apsari, Hirawresti Langen
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Board and Director Traits, Company Growth's Impact on Green Accounting Policy Moderated by Media Exposure Dwiyani, Titik; Kristantiningtyas, Dhian; Apsari, Hirawresti Langen; Putra, Alfa Santoso Budiwidjojo
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.769

Abstract

This research aims to examine the gender characteristics, nationality, independence of the board of commissioners and directors in relation to green accounting policies with media exposure as a moderating variable. The population and sample of the study are mining companies listed on the Indonesia Stock Exchange (BEI) during the period 2020–2022. The usable population for the research, based on the required data, consists of 29 companies with observations over three years. The analysis method employed is panel data analysis using the EViews application. The research findings demonstrate that the variables of nationality characteristics and company growth have a significant positive influence. However, gender characteristics and the independence of commissioners and directors do not affect green accounting policies. The moderating variable, media exposure, only moderates the variables of nationality characteristics and company growth.
LITERASI BUKU SAKU PERSEDIAAN (AKUNTANSI) UNTUK PENINGKATAN KUALITAS PEMBUKUAN KEUANGAN KELOMPOK UMKM DI RT 04 / RW 02 PUNGGAWAN BANJARSARI SURAKARTA Apsari, Hirawresti Langen; Sari, Vincentia Indah Puspita; Gondo, Imelda; Gunanta, Remon; Subagya, Yusup Hari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Permasalahan utama terjadi pada mitra yaitu perkembangan usaha tidak signifikan, tidak ada informasi yang pasti pada laba, aset usaha, dan belum ada penerapan akuntansi sederhana. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan informasi dan pengetahuan serta pelatihan buku saku persediaan (akuntansi) untuk peningkatan kualitas pembukuan keuangan kelompok UMKM di RT 04 / RW 02 Punggawan Banjarsari Surakarta. Pelaksanaan kegiatan pengabdian kepada masyarakat dilaksanakan pada Jumat, 1 Desember 2023. Kegiatan ini dilaksanakan dengan melibatkan anggota kelompok UMKM Desa Punggawan, dosen sebagai fasilitator dan perwakilan mahasiswa. Tahapan dalam kegiatan pengadian ini pertama observasi pengenalan permasalahan mitra, kedua perencanaan program pengabdian, ketiga persiapan dan persetujuan program pengabdian, keempat pelaksanaan program pengabdian, kelima konsultasi lanjutan dan terakhir evaluasi program. Hasil dari kegiatan pengabdian ini kelompok UMKM Desa Punggawan menjadi lebih memahami mengenai literasi buku saku persediaan dan berhasil melakukan pengisian pada buku saku persediaan.
ANALISIS FRAUD HEXAGON MODEL TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2019-2022 Apsari, Hirawresti Langen; Gondo, Imelda
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12681

Abstract

This study aims to analyze of the fraud hexagon model, namely pressure which is proxied by financial targets and financial stability, capabilities that are proxied by changes in directors, opportunities proxied by ineffective monitoring, rationalization proxied by change in auditors, arrogance proxied by frequent number of CEO's picture, and collusion proxied by government projects, political connections and state-owned enterprises to financial statement fraud. The sample of this study is property and real estate sub sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. This study uses secondary data, namely financial reports and annual reports. The samples of this study consist of 85 companies with 340 unit analysis with purposive sampling technique. This study uses the data panel regression analysis technique with EViews 12 analysis tool. The results of this study found that the elements of pressure, capability and rationalization measured through financial targets, change of directors and change in auditors had a significant effect on financial statement fraud. Meanwhile, financial stability, ineffective monitoring, frequent number of CEO's pictures, government projects, political connections and state-owned enterprises have no significant effect on financial statement fraud in property and real estate sub sector companies listed on the IDX in 2019-2022.
Co-Authors Alfa Santoso Budiwidjojo Putra dwiyani, titik Gondo, Imelda Gunanta, Remon Kristantiningtyas, Dhian Sari, Vincentia Indah Puspita Subagya, Yusup Hari