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All Journal Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal ABM Mengabdi Journal of Accounting Research, Organization and Economics (JAROE) Reviu Akuntansi, Keuangan, dan Sistem Informasi
Widiastutik, Rika Nur
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

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Pengaruh Fee Audit Dan Audit Delay Terhadap Kualitas Audit Di Masa Pandemi Covid-19 Widiastutik, Rika Nur; Rusaktiva Rustam, Akie
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.2.46

Abstract

This research aims to empirically prove the effect of audit fees and audit delays on audit quality during the COVID-19 pandemic on banking companies listed on the Indonesia Stock Exchange. This research utilizes 68 samples of 34 companies between 2019 and 2020, which were selected through purposive sampling methods and analyzed by logistic regression. Hypothesis testing results revealed that audit fees had a positive effect on audit quality during the COVID-19 pandemic, while audit delays had a negative effect on audit quality during the COVID-19 pandemic. Abstrak Penelitian ini dilakukan untuk membuktikan secara empiris mengenai pengaruh fee audit dan audit delay terhadap kualitas audit di masa pandemi Covid-19 pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan total 68 sampel yang terdiri dari 34 perusahaan dalam kurun waktu 2019-2020 yang kemudian dianalisis menggunakan regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa fee audit memiliki pengaruh positif terhadap kualitas audit di masa pandemi Covid-19, sedangkan audit delay memiliki pengaruh negatif terhadap kualitas audit di masa pandemi Covid-19. 
Moderating Role of ESG Disclosure on Minority Shareholders and Tax Avoidance Widiastutik, Rika Nur; Iqbal, Syaiful; Rusydi, Mohamad Khoiru
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.37155

Abstract

Objective - This study examined and analyzed the effect of minority shareholders on tax avoidance, which covers Environmental, Social, and Governance (ESG) disclosure as a moderating variable in manufacturing companies listed on the IDX for the 20182022. The minority shareholders consist of foreign ownership, institutional ownership, and managerial ownership.Design/Methodology - This study used secondary data taken from annual reports, sustainability reports, and the companys OSIRIS database. Moreover, a total of 254 research sample companies were selected for this study using a purposive sampling technique. In addition, this study used a quantitative method using panel data regression analysis.Results - This study discovered that the higher the foreign and managerial ownership, the lower the tax avoidance actions within the company, while institutional ownership has no effect on tax avoidance. Furthermore, the results of the moderation regression analysis showed ESG disclosures can strengthen the effect of foreign and managerial ownership on tax avoidance, but cannot moderate institutional ownership on tax avoidance.Research limitations/implications - As a solution to tax avoidance in Indonesia, OJK may take into account and strengthen ESG disclosures made by companies.Novelty/Originality - This study discussed tax avoidance actions in Indonesia based on company ownership, with a focus on minority shareholders. Additionally, ESG disclosure was investigated to determine whether it could affect the relationship between minority shareholders and tax avoidance.
Pendampingan Audit Mutu Perusahaan (ISO 9001) Rustam, Akie Rusaktiva; Widiastutik, Rika Nur
Jurnal ABM Mengabdi Vol 11 No 1 (2024): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i1.1407

Abstract

This activity aims to analyze the effectiveness of implementing the ISO 9001 certification audit process in service companies. Objective, systematic and independent inspections and assessments are useful for knowing that quality audit activities, related results are in accordance with planned arrangements, various regulations have been implemented effectively, and are in accordance with commitments, policies, goals and quality targets that have been planned or determined. By carrying out regular and planned quality audits, non-conformities and potential non-conformities in the quality system can be detected, so that appropriate corrective and preventive actions can be taken. This community service activity succeeded in implementing and providing assistance to PT BMA regarding the ISO 9001:2015 audit. This activity also succeeded in finding improvements related to the PT BMA auditor's report and also succeeded in providing recommendations for improvements related to the results of post-ISO 9001:2015 Audit assistance. The implication of this activity is that it is able to encourage PT BMA to carry out an ISO 9001:2015 audit because it already has preparations through assistance with the ISO 9001:2015 audit which has been carried out by the service team
PENDAMPINGAN PERPAJAKAN TOUR AND TRAVEL Rustam, Akie Rusaktiva; Widiastutik, Rika Nur
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.695

Abstract

The Community Service Activities carried out by PKM team of Accounting Department, FEB Universitas Brawijaya aims to improve tax understanding and compliance. The implementation of PKM activities is carried out at Tour & Travel companies. Through intensive mentoring, the PKM team has succeeded in providing an in-depth understanding of tax regulations relevant to the travel business, including VAT, Income Tax Articles 21, 22, and 23. In addition, the PKM team also provides recommendations regarding the potential for implementing Income Tax Articles 25 and 29 to optimize the company's financial management. The results of this activity show that collaboration between academics and practitioners can make a significant contribution to improving the quality of human resources in the field of taxation and supporting business growth in the tourism sector.
COMPARING THE EFFECTIVENESS AND EFFICIENCY OF USING ACCOUNTING APPLICATIONS (SWOT ANALYSIS) Rustam, Akie Rusaktiva; Widiastutik, Rika Nur
Arthavidya Jurnal Ilmiah Ekonomi Vol 26 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v26i2.564

Abstract

This study aims to compared the effectiveness and efficiency of using Accurate, Jurnal, and Zahir applications in improving company performance. The study used a qualitative approach with a descriptive method. Data were collected through in-depth interviews with four informants from various companies that have used the application, and supplemented with passive observation. The results of the study indicate that the use of accounting applications can improve operational effectiveness and efficiency through automation of accounting processes, reducing manual errors, and accelerating the creation of financial reports. Each application has specific advantages, such as the Cost and Profit Center feature in Accurate which allows analysis per department, and data integration between departments in Jurnal. However, some weaknesses were also found, such as the limited features in Zahir which have not been integrated with the e-commerce platform. Overall, the use of accounting applications has been shown to improve the effectiveness and efficiency in managing company finances, with the selection of the most appropriate application depending on the specific needs and technological capabilities of each company.
INNOVATIVE BRANDING SUPPORT FOR ORGANIC-FERTILIZER MSME: EXPLORING KARANGWARU SRAGEN'S LOCAL POTENTIAL: DUKUNGAN BRANDING INOVATIF UNTUK UMKM PUPUK ORGANIK: MENJELAJAHI POTENSI LOKAL KARANGWARU SRAGEN Putri, Ika Swasti; Wijaya, Nur Rizki; Widiastutik, Rika Nur; Wiguna, Ratu Aghnia Raffaidy
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 7 No. 2 (2025): DECEMBER 2025
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V7.I2.2025.173-181

Abstract

Background: Organic-fertilizer MSMEs in Karangwaru, Sragen, have clear growth prospects but remain competitively fragile due to weak branding, rudimentary packaging, and limited use of digital channels. Unlike the well-studied output side (FMCG/post-harvest), input-side branding for farm supplies is under-addressed, thus constraining market access. Objective: This community service program aims to build branding capability through coherent visual identity systems, market-ready packaging with compliant labels, trademark preparation, and actionable digital marketing routines. Method: A participatory design anchored in baseline diagnostics, intensive workshops, and three months of mentored implementation. Activities blended experiential learning (logo/packaging co-creation and supplier briefs), practice with social media and e-commerce, and clinic-style coaching to institutionalize internal branding routines. Results: Capability and performance improved. Leads +75%; conversion 2%—3.5%; retention 60%—78%; brand awareness +40%. Triangulated qualitative evidence (owners/retail partners, field notes, shelf audits) indicates better market positioning—stronger on-shelf salience, more buyer inquiries, and heightened perceived quality due to clearer, compliant information architecture. Conclusion: Emphasizing packaging and capability building yielded measurable market benefits for rural input-side MSMEs and laid a more stable foundation for sustained competitiveness.
Co-Authors Akie Rusaktiva Rustam Ika Swasti Putri Mohamad Khoiru Rusydi Rusaktiva Rustam, Akie Syaiful Iqbal wiguna, Ratu aghnia raffaidy Wijaya, Nur Rizki