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All Journal Jurnal Aplikasi Akuntansi INTEGRITAS : Jurnal Pengabdian
Laiman, Sean Jonathan
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLEMENTASI KONSEP JOINT COST UNTUK MENINGKATKAN NILAI EKONOMI SAWI KUALITAS RENDAH PADA KWT MAWAR DI MONDOROKO, BANJARARUM, SINGOSARI, KAB. MALANG Rachmawati, Dyna; Joewono, Andrew; Suseno, Thomas Indarto Putut; Anggorowati, Adriana Anteng; Palit, Wilthy Clinton Freinadementz; Laiman, Sean Jonathan; Malehere, Mario Marvin Putra
INTEGRITAS : Jurnal Pengabdian Vol 9 No 1 (2025): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v9i1.5596

Abstract

Kelompok Wanita Tani (KWT) Mawar mempunyai usaha utama adalah petani sawi pokcoy. Hasil panen sawi pokcoy sebanyak 2,5 ton setiap bulannya. Namun kurang lebih 0.03% dari hasil panen setiap bulannya mempunyai kualitas rendah, sehingga sawi-sawi tersebut dijual dengan harga di bawah pasar atau dibuang oleh petani. Salah satu anggota KWT pernah memproses sawi menjadi bahan olahan pangan lainnya seperti kue talam, putu ayu, dan mie ayam. Produk olahan mie ayam yang mendapat respon baik di pasar. Namun mie ayam yang siap dikonsumsi ini tidak tahan lama karena mie nya basah. Permasalahan yang dihadapi oleh KWT Mawar adalah pemrosesan sawi lebih lanjut dan mie basah yang tidak tahan lama. Solusi yang ditawarkan adalah memproduksi mie sawi sehat sesuai standar gizi dan pangan dalam kondisi kering. Pelaksanaan abdimas ini dilakukan dalam bentuk pelatihan dan pendampingan. Hasil pelaksanaan kegiatan abdimas ini mampu memberikan solusi atas permasalahan KWT Mawar yaitu 1) sawi kualitas rendah dapat diproses lebih lanjut menjadi mie sawi sehingga mampu meningkatkan nilai ekonominya, dan 2) mie sawi basah dapat diproses menjadi mie sawi kering sehingga cakupan pemasarannya menjadi lebih luas. Selain itu, kegiatan abdimas ini juga mampu meningkatkan produktivitas mie sawi yang semula 10 pack menjadi 60 pack atau 5 kali lipat. Dan peningkatan produktivitas ini mampu memberikan tambahan penghasilan sebesar Rp 161.400 dari penjualan mie kering sebesar 60 pack.
THE INFLUENCE OF TAX AVOIDANCE AND ESG PERFORMANCE ON RIIL EARNINGS MANAGEMENT WITH CARBON TAX MODERATOR Laiman, Sean Jonathan; Handoko, Jesica
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.807

Abstract

This study investigates the influence of tax avoidance and Environmental, Social, and Governance (ESG) performance on real earnings management while examining the moderating roles of carbon tax exposure and ESG Leader status. Unlike accrual-based earnings management, real earnings management is more difficult to identify and may cause persistent distortions in firms' operational decisions, making it a critical focus of this study. This study employs a quantitative research design using secondary data derived from the annual financial statements and sustainability reports of companies listed on the Indonesia Stock Exchange. The research sample comprises 45 firms with the highest ESG ratings included in the IDX Kehati Index over the 2022–2024 period. The data were analyzed using linear regression with moderation testing. The empirical findings reveal that tax avoidance has a negative and significant effect on real earnings management, indicating that firms engaging in higher tax avoidance tend to exercise greater caution in manipulating real activities, possibly because of heightened regulatory oversight. In contrast, ESG performance does not exhibit a significant relationship with earnings management, suggesting that ESG implementation among Indonesian public companies may remain symbolic rather than substantively embedded in accounting and operational policies. Carbon tax exposure significantly moderates the relationship between tax avoidance and earnings management by reversing the relationship in a positive direction, implying that increased cost pressures from carbon regulation encourage firms to intensify earnings management as a strategic response. However, the carbon tax does not moderate the association between ESG performance and earnings management, indicating a lack of integration between sustainability initiatives and regulatory mechanisms. Furthermore, ESG Leader status does not moderate the effects of tax avoidance or ESG performance on earnings management.
Co-Authors Adriana Anteng Anggorowati Andrew Joewono, Andrew Dyna Rachmawati Jesica Handoko Malehere, Mario Marvin Putra Palit, Wilthy Clinton Freinadementz Thomas Indarto Putut Suseno