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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Community Service and Empowerment Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement International Journal of Environmental, Sustainability, and Social Science Journal Of World Science Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Arum Prastiwi
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Tata Kelola Perusahaan dan Penanggulangan Perubahan Iklim: Bukti dari Industri Berpolusi di Indonesia Arum Prastiwi; Sari Atmini; Hisky Ryan Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7876

Abstract

Perubahan iklim merupakan masalah lingkungan global yang menjadi perhatian dunia termasuk Indonesia. Sayangnya aksi keberlanjutan dalam menanggulangi perubahan iklim dianggap sebagai pemborosan oleh pihak manajemen. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh tata kelola terhadap aksi penanggulangan perubahan iklim dari industri berpolusi di Indonesia. Dari 111 perusahaan yang menjadi populasi terdapat 49 perusahaan yang terpilih menjadi sampel berdasarkan kriteria yang sudah ditetapkan. Menggunakan laporan keuangan dan keberlanjutan data di analisis dengan teknik regresi. Hasil menunjukan tata kelola tidak dapat berperan dalam penanggulangan perubahan iklim. Penelitian ini memberikan kontribusi terhadap pemerintah Indonesia dalam mencapai visi Net Zero Emmision pada tahun 2060 lewat perbaikan proses bisnis dan lebih lanjut penelitian ini memberikan kontribusi global kepada dunia terhadap pencapaian Sustainability Development Goals nomor 13 yang berkaitan dengan perubahan iklim.
Pengaruh Tata Kelola Perusahaan Dan Modal Intelektual Terhadap Financial Distress Andi Tendri Almira Raina; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of corporate governance and intellectual capital on financial distress utilizing the Zmijewski method. The population includes 609 non-financial companies listed on the Indonesia Stock Exchange between 2018 and 2021, from which the samples of 120 observable data are selected through purposive sampling. This study involves secondary data of the companies’ annual reports collected from their official websites and that of IDX (www.idx.co.id) and analyzed by multiple linear regression utilizing IBM SPSS Statistics 26. This study finds that corporate governance does not affect financial distress, and intellectual capital has a negative effect on financial distress; implying that corporate governance does not whatsoever contribute to financial distress, and higher intellectual capital, represented by Value-Added Intellectual Capital (VAIC), can minimize the likelihood of financial distress.
ANALISIS PERBANDINGAN KINERJA KEUANGAN DAN NON KEUANGAN SEBELUM DAN SESUDAH AKUISISI (Studi Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Yang Melakukan Akuisisi Tahun 2018) Muhammad Rifqi Waliudin; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine and analyze the differences in financial and non-financial performance of companies before and after acquisitions, measured by current ratio, total asset turnover, debt-to-equity ratio, return on equity, and corporate social responsibility. The observation is conducted 3 years before and 3 years after the acquisition, respectively. The population includes companies listed on the Indonesia Stock Exchange that made acquisitions in 2018, from which the samples of 5 companies are selected through a purposive sampling method with the following characteristics: samples include companies that did not make acquisitions more than once during 2015-2021 period, and research data is available from 2015 to 2021. The results of descriptive statistical tests and the Wilcoxon sign rank test prove that there are differences in improvements after the acquisition of the current ratio and corporate social responsibility. Whilst, return on equity indicates a difference in decreasing trend in value. Total asset turnover and debt-to-equity ratio reveal no difference before and after the acquisition. The results of this study prove that the expected synergy from the acquisition is achieved only in the current ratio and corporate social responsibility.
ANALISIS PENGARUH LOAN LOSS PROVISION DAN CURRENT ACCOUNT SAVING ACCOUNT TERHADAP HARGA SAHAM YANG DIMODERASI OLEH RISIKO KREDIT (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2020 – 2021) Adinda Fakhra Shaliha; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of Loan Loss Provision (LLP) and Current Account Saving Account (CASA) on banking stock prices with credit risk as the moderator. This study employs a quantitative approach involving secondary data from the samples of 44 banks selected through non-probability with the purposive sampling method. The data are analyzed by Moderated Regression Analysis (MRA) utilizing the SPSS 26 software, and the results proved that there was a unidirectional relationship between CASA and stock prices. As such, an increase in CASA will cause an increase in prices, and vice versa. However, the increase or decrease in LLP had no effect on stock prices. Credit risk has been proven to weaken the relationship between CASA and stock prices, but did not either weaken or strengthen the relationship between LLP and stock prices. Based on the results, increasing CASA is highly recommended to achieve good operational efficiency while maintaining the level of credit risk to anticipate a stock price increase
PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2016-2022) Ilham Ramadhan Nugraha; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of good corporate governance and intellectual capital on the company value of state-owned enterprises listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022, involving secondary data obtained from the websites of IDX and respective companies. The samples in this study include 10 companies selected through the purposive sampling method and analyzed by multiple linear regression using the SPSS version 25 software. The dimension of good corporate governance is represented by the independent board of commissioners and the audit committee, and the intellectual capital dimension is represented by Value Added Intellectual Coefficient (VAIC). The results of the analysis exhibit that the audit committee and intellectual capital have a positive effect on company value, implying that a higher number of audit committees and intellectual capital value is capable of increasing company value. Whilst, the board of independent commissioners has a negative effect on company value, meaning that the higher proportion of independent commissioners is unable to improve company value.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Kemudahan Persyaratan Perpajakan Terhadap Pem-anfaatan Insentif PPh Final UMKM PMK No.82/Pmk.03/2021 (Studi Kasus Pada Wajib Pajak Umkm di Kota Malang) Meilenia Rahma Salisa; Arum Prastiwi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to analyze and examine the effect of tax application, socialization, and ease of application of MSME final income tax incentives. The MSME final income tax incentives policy is a government policy to provide a stimulus in the form of reducing taxes that must be paid by MSMEs in the context of decreasing the national economy and as a response to the government's productivity. Data were obtained from MSME taxpayers in Malang City using a convenience sampling method. This study uses a survey method that is distributed online and directly by visiting MSMEs in Malang City to collect respondent data. The data that can be processed in this study are 100 questionnaires or 84% of the number of questionnaires distributed by researchers. Testing the data in this study using multiple linear regression analysis. The results showed that the knowledge of taxation, socialization of taxation, and ease of taxation were significant in the utilization of MSME final income tax incentives in Malang City. In addition, socialization is the variable that has the most influence on the utilization of MSME final income tax incentives, so it is necessary for the Directorate General of Taxes to increase the socialization of final income tax incentives and also to expand the network and media of tax socialization.
PENGARUH STRUKTUR MODAL, STRUKTUR KEPEMILIKAN, DAN KEBIJAKAN DIVIDEN TERHADAP PERFORMA SAHAM PERUSAHAAN (Studi Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Muhammad Aldi Kurniawan; Arum Prastiwi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: The background for this research is the positive performance of the Indonesian stock market amid global economic issues and the decline in regional stock exchanges. This research was conducted to determine the effect of capital structure, ownership structure, and dividend policy on stock performance in 2020-2022. The population of this study is companies included in the LQ45 index. The sample was taken using the purposive sampling method with the criteria for companies listed in the LQ45 index consecutively in the 2020-2022 period and having complete data according to research needs. The data is secondary from the LQ45 Fact Sheet and the company's annual report. The collected data were analyzed using the multiple linear regression analysis methods. The results show that managerial ownership, institutional ownership, and dividend policy positively affect stock performance. On the other hand, domestic investor ownership and capital structure do not affect stock performance.
Pengaruh Penghindaran Pajak, Struktur Kepemilikan, dan Jenis Industri pada Pengungkapan ESG(STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021) Muhammad Ezra Wibisono; Arum Prastiwi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: This study aims to obtain the empirical evidence and investigate the effect of tax avoidance, ownership structure, and industry types on the environmental, social, and governance (ESG) disclosures of companies listed on the Indonesia Stock Exchange between 2016 and 2021. This study employs quantitative approach involving secondary data of the companies’ annual report published on the official website of the Indonesia Stock Exchange collected through documentation. The samples selected through purposive sampling method include 186 observational data analyzed by multiple linear regression. The results of this study prove that tax avoidance allows companies to make better ESG disclosures to generate positive feedback from stakeholders. Industry type supports the hypothesis as high profile companies conduct more social responsibility than those in low profile categories, making ESG disclosures by high profile companies better than those of low profile categories. However, the ownership structure—represented by institutional ownership and foreign ownership—does not prove to increase ESG disclosure as the observed samples have a high proportion of institutional ownership that results in agency conflicts, and a low proportion of foreign ownership that is unable to encourage company management to conduct social activities.
CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PANDEMI COVID-19: STUDI LITERATUR DAN LAPORAN KEBERLANJUTAN Putu Ambika Apsari Kesuma Putri; Auliya Urahman; Arum Prastiwi
Buletin Studi Ekonomi VOLUME.29.NO.01.TAHUN.2024
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2024.v29.i01.p09

Abstract

Penelitian ini bertujuan untuk memahami Corporate Social Responsibility (CSR) oleh perusahaan sebelum dan selama pandemi. Metode penelitian menggunakan pendekatan kualitatif dengan menganalisis studi kepustakaan. Sebanyak 21 artikel dieksplorasi, mencakup CSR selama pandemi Covid-19 di berbagai negara dari berbagai benua. Selain itu, penelitian ini menganalisis laporan keberlanjutan perusahaan di Indonesia untuk membandingkan praktik CSR sebelum dan selama pandemi, dengan pemilihan acak perusahaan berbagai jenis. Hasil penelitian menyatakan bahwa pelaksanaan (CSR) oleh perusahaan selama pandemi Covid-19 mengalami kenaikan. Penelitian ini berusaha memberikan gambaran komprehensif mengenai implementasi CSR oleh perusahaan selama krisis pandemi Covid-19, dengan membandingkan aktivitas CSR sebelum dan selama pandemi. Rekomendasi peningkatan jumlah artikel tinjauan diberikan berdasarkan temuan bahwa jumlah artikel yang telah ditinjau masih tergolong sedikit.
Co-Authors Adinda Fakhra Shaliha Andi Tendri Almira Raina Aulia Fuad Rahman Auliya Urahman Aviyanti, Richo Diana Ayu Puspitaningrum Candra Bayu Pradana Putra Cecep Kusmana Destri Maulina Lubis Eko Ganis Sukoharsono Erwin Saraswati Erwin SARASWATI Erwin Saraswati Hisky Ryan Kawulur Ilham Ramadhan Nugraha Imam Subekti Indra Wijaya Kusuma Kadek Weda Noveadjani Tista Kartika Sari Meilenia Rahma Salisa Mohamad Khoiru Rusydi Mokhamad Nur Muhammad Aldi Kurniawan Muhammad Ezra Wibisono Muhammad Rifqi Waliudin Ni Luh Putri Setyastrini Novianti Mukti Wibowo Nurlita Novianti Nurul Badriyah Putu Ambika Apsari Kesuma Putri R. Radeetha Rachmawati, Ayu Rihana Sofie Nabella Roekhudin, Roekhudin Sari Atmini Setyo Tri Wahyudi Shinta Maharani Truly Wulandari Truly Wulandari Virginia Nur Rahmanti Wihelmina Dea Kosasih Wiwik Saraswati, Wiwik