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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Masyarakat Madani Indonesia Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Aryanindita, Gabriel
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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PENGUNGKAPAN SUSTAINABILITY REPORT dan KOMISARIS INDEPENDEN TERHADAP PRAKTIK EARNINGS MANAGEMENT Wibowo, Pius Kristianto; Aryanindita, Gabriel
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i1.6307

Abstract

The obligation to disclose sustainability reports forces companies to prioritize the social and environmental dimensions, beyond the economic domain. Independent commissioners oversee corporate activities. This study examines the impact of sustainability report disclosure and the presence of independent commissioners on earnings management practices within companies. This study examined non-financial sector companies listed on IDX from 2019-2022, focusing on the IDX Main Board as of September 2023. We measured disclosure of sustainability reports, independent commissioners, and earnings management. Research data were obtained from the companies' sustainability and annual reports, which came from their official websites or the Indonesia Stock Exchange (IDX) website. The data were processed using SPSS software version 25. The data analysis methods included descriptive statistics, classical assumption analysis, and hypothesis testing. The results showed no effect of sustainability report disclosure on earnings management. However, independent commissioners had a negative effect on earnings management.
PENGUNGKAPAN SUSTAINABILITY REPORT dan KOMISARIS INDEPENDEN TERHADAP PRAKTIK EARNINGS MANAGEMENT Wibowo, Pius Kristianto; Aryanindita, Gabriel
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i1.6307

Abstract

The obligation to disclose sustainability reports forces companies to prioritize the social and environmental dimensions, beyond the economic domain. Independent commissioners oversee corporate activities. This study examines the impact of sustainability report disclosure and the presence of independent commissioners on earnings management practices within companies. This study examined non-financial sector companies listed on IDX from 2019-2022, focusing on the IDX Main Board as of September 2023. We measured disclosure of sustainability reports, independent commissioners, and earnings management. Research data were obtained from the companies' sustainability and annual reports, which came from their official websites or the Indonesia Stock Exchange (IDX) website. The data were processed using SPSS software version 25. The data analysis methods included descriptive statistics, classical assumption analysis, and hypothesis testing. The results showed no effect of sustainability report disclosure on earnings management. However, independent commissioners had a negative effect on earnings management.
Manajemen Keuangan Sekolah yang Transparan dan AkuntabelYayasan Pendidikan Nusa Cendekia, Nusa Tenggara Timur Aryanindita, Gabriel
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/z5gp9413

Abstract

Pengelolaan keuangan sekolah merupakan salah satu pilar utama dalam mendukung pencapaian pendidikan. Sumber dana sekolah yang berasal dari orang tua, Pemerintah, dan masyarakat memerlukan pengelolaan yang transparan dan akuntabel. Namun, masih terdapat kendala dalam manajemen keuangan sekolah karena kurangnya kemampuan manajerial perangkat sekolah, dalam hal ini Kepala dan Bendahara Sekola sehingga diperlukan pendampingan dalam manajemen keuangan sekolah. Kegiatan pengabdian pada masyakarat (PkM) ini bertujuan untuk meningkatkan kapasitas manajemen keuangan sekolah kepada para Kepala dan Bendahara Sekolah di bawah naungan Yayasan Pendidikan Nusa Cendekia (YAPNUSDA), Nusa Tenggara Timur. Metode yang digunakan adalah peningkatan kapasitas manajemen keuangan selama 3 hari berturut-turut dengan peserta 47 orang Kepala dan Bendahara Sekolah yang berada di Sumba Barat Daya. Pelatihan diberikan dengan metode ceramah, focus group discussion, penyelesaian kasus, dan pemanfaatan microsoft excel dalam manajemen keuangan sekolah. Hasil kegiatan pendampingan ini para peserta memahami konsep akuntansi dasar dan pelaporan keuangan, manajemen keuangan sekolah, penggunaan microsoft excel dalam pelaporan keuangan sekolah, dan mampu mengisi ARKAS dengan baik. Kegiatan PkM didefinisikan berhasil karena meningkatnya literasi keuangan Kepala dan Bendahara Sekolah dan digunakannya microsoft excel untuk penyusunan Rencana Kerja Tahunan (RKT) sebagai mekanisme perencanaan dan pengawasan keuangan sekolah. Komitmen pemanfaatan Microsoft excel dan RKAS tertuang dalam nota kesepakatan bendahara sekolah dengan Pimpinan YAPNUSDA
Co-Authors Wibowo, Pius Kristianto