Arum Indrasari | Universitas Muhammadiyah Yogyakarta (original) (raw)

Papers by Arum Indrasari

Prosiding Seminar Nasional Program Pengabdian Masyarakat

Mitra yang terlibat dalam kegiatan pengabdian ini adalah kelompok ‘Aisyiyah kecamatanMoyudan. Per... more Mitra yang terlibat dalam kegiatan pengabdian ini adalah kelompok ‘Aisyiyah kecamatanMoyudan. Permasalahan mitra yang diselesaikan melalui pengabdian yaitu peningkatan ketrampilankewirausahaan Bina Usaha Ekonomi Keluarga ‘Aisyiyah (BUEKA) dan jejaring pemasaran produkBUEKA. Terkait dengan peningkatan kewirausahaan BUEKA, program pengabdian memberikanpelatihan pengolahan makanan, dan pengemasan. Permasalahan terkait dengan jejaring pemasaran denganmempromosikan produk BUEKA dalam berbagai kegiatan Muhammadiyah dan mendaftarkan sebagaimember pedagang BEDUKMUTU UMY. Metode yang akan dilakukan yaitu sosialisasi, pelatihan, danevaluasi. Pengabdian ini mampu meningkatkan ketrampilan anggota BUEKA dalam pengolahan makanansehingga ada peningkatan pemberdayaan ekonomi perempuan khususnya anggota ‘Aisyiyah Moyudandan mewujudkan kemandirian ekonomi warga Muhammadiyah. Selain itu, BUEKA Moyudan mampumemasarkan produk olahan melalui aplikasi BEDUKMUTU UMY sehingga jangkauan pemasaran lebihluas.

Prosiding Seminar Nasional Program Pengabdian Masyarakat

Mitra Pengabdian Masyarakat pada hibah pengabdian masyarakat ini adalah Pimpinan Daerah Muhammadi... more Mitra Pengabdian Masyarakat pada hibah pengabdian masyarakat ini adalah Pimpinan Daerah Muhammadiyah (PDM) Kota Yogyakarta. Kegiatan pengabdian ini bertujuan untuk membantu Pimpinan Daerah Muhammadiyah Kota Yogyakarta dapat menyusun pedoman dan Sistem Informasi Rencana Anggaran Pendapatan dan Belanja Sekolah (RAPBS) pada Amal Usaha Muhammadiyah SD dan SMP sehingga memenuhi kaidah akuntabilitas dan responsibilitas serta tranparansi. Metode kegiatan ini dilaksanakan dalam tahap: sosialisasi pentingnya mengelola keuangan AUM; pelatihan bagi pengelolaan keuangan; pendampingan penyusunan Sistem Informasi RAPBS; pembuatan manual pengelolaan anggaran serta menyusun sistem informasi RAPBS. Tahap pertama dilaksanakan bagi pengurus LPPK sehingga pemahaman konsep anggaran diseminasi kepada pengelola keuangan sekolah. Pelatihan Sistem Informasi Keuangan RAPBS bekerja sama dengan PDM, LPPK bagi pengelola keuangan sekolah. Tahap berikutnya pendampingan penyusunan Sistem Informasi RAPBS bagi SD SM...

Prosiding Seminar Nasional Program Pengabdian Masyarakat

Kondisi pandemi mempengaruhi berbagai aspek kehidupan manusia, termasuk aspek ekonomi. Pengelolaa... more Kondisi pandemi mempengaruhi berbagai aspek kehidupan manusia, termasuk aspek ekonomi. Pengelolaan keuangan yang kurang baik dapat menyebabkan ketidak seimbangan neraca keuangan rumah tangga. Kondisi pandemi menyebabkan masyarakat rentan sakit dan membutuhkan biaya perawatan. Mencegah sakit dapat dilakukan dengan memperbaiki pola hidup. Tujuan pengabdian masyarakat ini untuk memberikan pelatihan Ibu-Ibu PKK RW 09 Kwarasan,Nogotirto, Gamping Sleman mengelola keuangan rumah tangga dan menjaga kesehatan keluarga menuju keluarga tangguh di era pandemi. Metode kegiatan terdiri dari pelatihan pengelolaan keuangan dan evaluasi keuangan, pendampingan analisa keuangan rumah tangga dan strategi-strategi meningkatkan pendapatan keluarga. Selain itu, pada kegiatan pengabdian masyarakat ini juga diberikan sosialisasi bagaimana menjaga kesehatan di era pandemi dan upaya meningkatkan religiusitas. Hal ini akan mengurangi tingkat stress dan tetap sehat.

International Journal of Data and Network Science

This research aims to analyze factors affecting e-banking user satisfaction and e-banking user lo... more This research aims to analyze factors affecting e-banking user satisfaction and e-banking user loyalty during Covid-19 pandemic with e-banking service quality that consists of reliability, privacy and security, design on application or website, and customer service and assistance as the independent variables, while the dependent variables in this study are e-banking user satisfaction and e-banking user loyalty. This research was viewed based on an e-banking user perspective. This research used nonprobability sampling and purposive sampling. This research is a quantitative study using primary data based on a questionnaire distributed online to 110 e-banking users like respondents. The hypothesis testing in this study used the SPSS analysis tool through the IBM SPSS Statistics Version 22 application. The result illustrates that e-banking service quality, reliability, and design on application and website influence both e-banking user satisfaction and e-banking user loyalty. Meanwhile,...

Journal of Eastern European and Central Asian Research (JEECAR)

Stock price movements are interesting to discuss, because from these price movements investors wi... more Stock price movements are interesting to discuss, because from these price movements investors will get capital gains. Problems arose, however, when Covid-19 hit the world, especially in Indonesia. The purpose of this study, then, is to determine whether there is a relationship and difference in return and risk between Economic Value Added (EVA) and Market Value added (MVA) portfolios in the Indonesian stock market. The sample used is 24 stocks with daily stock return data for the 2015-2020 period. The results of the study found something new, namely that there was a relationship and difference between returns and risks in the EVA and MVA portfolios in Indonesia. In addition, the research succeeded in forming EVA and MVA portfolios that exceeded market returns in Indonesia. The best strategy that investors can apply in investing is to use an active strategy, especially during conditions, such as the Covid-19 pandemic, which have an impact on high market fluctuation.

Journal of Accounting and Investment

Research aims: When stakeholders want to invest in a company, CSR is one of the concerns. Thus, t... more Research aims: When stakeholders want to invest in a company, CSR is one of the concerns. Thus, this study aims to examine the effect of ownership structure on corporate social responsibility disclosure in Indonesian companies. The ownership structure in this study consisted of managerial ownership, institutional ownership, public ownership, and foreign ownership.Design/Methodology/Approach: The samples in this study were companies listed on the Indonesian stock exchange from 2017 to 2019 that belonged to the sensitive industry category. The ownership structure comprised managerial ownership, institutional ownership, public ownership, and foreign ownership. CSR disclosure was measured using the Global Reporting Initiative (GRI). The data were then analyzed using panel data regression.Research findings: The results showed that institutional ownership positively affected CSR disclosure, while managerial, foreign, and public ownership did not affect CSR disclosure. Theoretical contribu...

Corporate Governance and Organizational Behavior Review, 2021

Macroeconomic risk factors can determine the expected return on property and real estate stocks (... more Macroeconomic risk factors can determine the expected return on property and real estate stocks (Khan, Khan, Ahmad, & Bashir, 2021), in addition to other factors: property prices (Das, Füss, Hanle, & Russ, 2020) and financial performance (Medyawati & Yunanto, 2017). This study aims to empirically prove the effect of interest rates (SB), exchange rates (KURS), commercial property price index (IHPK), return on assets (ROA), debt-to-equity ratio (DER), and current ratio (CR) on stock returns estimated using panel data regression model. The sample of this research is 23 companies from 63 companies in the property and real estate industry which are listed on the Indonesia Stock Exchange (IDX) during the 2015–2019 period. The empirical findings of this study prove that the ROA, CR, IHPK, and KURS variables have a negative effect on stock returns, while the SB variable has a positive effect. The level of corporate debt (DER) was not proven to determine stock returns. The exchange rate has ...

International Journal of Energy Economics and Policy, 2022

The demand for electricity in Indonesia will continue to increase. Thus, the market opportunity f... more The demand for electricity in Indonesia will continue to increase. Thus, the market opportunity for the power generation industry needs to be optimally utilized by domestic business actors through the Local Content Requirements (LCR) policy. Through exploratory techniques, the primary goal of this research is to assess the capability of Indonesia's national turbine industries and research institutions, as well as to develop policy recommendations for maximizing the use of local content in order to comply with the Ministry of Industry's Domestic Component Level Regulation, also known as Local Content Requirements (LCR). There are at least three challenges that need attention, namely technology capability and efforts, infrastructure, and institution. Although Indonesia has good prospects and opportunities to develop large-scale turbines, the challenges ahead in developing coal-fired turbines will be more complex due to the strengthening of the clean development paradigm. Thus...

Jurnal Akuntansi & Auditing Indonesia, 2020

Company's contribution to community through social activities and participations in protecting th... more Company's contribution to community through social activities and participations in protecting the environment gets more attention from the society. Similarly, the awareness of the company to contribute to the welfare of the community is also increasing. The paper aims to describe the importance of Corporate Social and Environmental Activities (CSEA) and the strategy of the company in managing and reporting CSEA. The sources of the data in this study were the secondary data from the previous literature, annual reports, and sustainability reports of the companies which were analyzed regarding to their implementations of CSEA. Some actions need to be planned by the companies to maximize their contributions to society through CSEA; among others are allocation of specific funds, establishment of specific department or division to manage CSEA, formulation and implementation of CSEA, disclosure and monitoring of CSEA. CSEA and its implementation report can influence the sustainability of company because the stakeholders will have positive appraisal to the company. This study is expected to provide an overview on the management of CSEA as a form of corporate social responsibility in improving the welfare of the community.

The purpose of this study was to examine and analyze the factors that influence the intention to ... more The purpose of this study was to examine and analyze the factors that influence the intention to undertake whistleblowing, a case study at the students in Universitas Muhammadiyah Yogyakarta. Data was distributed and collected by purposive sampling technique to the respondents. These students were those who are currently taking and those who had taken classes of management accounting, management control and audit system. So, participants were expected to know about the activities in the internal management of companies or organization and any kind of fraud or wrongdoings in Universitas Muhammadiyah Yogyakarta with a total of 104 respondents.The analytical method used is multiple regression analysis. From the result indicates that Religiosity has a positive significant effect on Whistleblowing Intention. Beside that, the results of the Retaliation has a negative effect on Whistleblowing Intention. Meanwhile the result of Organizational Commitment and Locus of Control doesn’t have eff...

International Journal of Supply Chain Management, 2020

The aim linked with the current article is to examine the impact of services offering, resource b... more The aim linked with the current article is to examine the impact of services offering, resource base and activity system business on the companies benefit of the transport companies in Indonesia. The aim also consists of analyzing the moderating role of supply chain management among the links of services offering, resource base and activity system business on the companies benefit of the transport companies in Indonesia. The data has been gathered from the employees of transport companies by using questionnaires while the collected data has been analyzed by using smart-PLS. The results indicated that all the predictors such as services offering, resource base and activity system business have a positive association with companies benefit from the transport companies in Indonesia. The results also exposed that the supply chain positively moderated among the links of services offering and companies benefit from the transport companies in Indonesia. These findings provide the guideline...

The purpose of this research is to examine the influence of good corporate governance mechanism a... more The purpose of this research is to examine the influence of good corporate governance mechanism about earnings management in companies listed in Indonesian Stock Exchange during 2006 to 2010. The independent variables include the size of commissioner board, independent commissioner board percentage, size of audit committee, and commissioner meeting frequency. The dependent variable is earnings management which is measured by discretionary revenue model (Stubben, 2010). Size of company is used as the control variable in this research. The population of this research is 465 samples from companies listed at Indonesian Stock Exchange during 2006 to 2010. The sampling method used in this research is purposive sampling method. In addition, the data analysis method used is regression analysis and descriptive statistics. The result of this research indicates that the mechanism of good corporate governance which is represented by the size of commissioner board, independent commissioner board percentage, size of audit committee, and commissioner meeting frequency do not have any significant impact on earnings management. However, the result shows that company size gave positive influence toward earning management.

This research analyze and provide empirical evidence about the effect of accounting information (... more This research analyze and provide empirical evidence about the effect of accounting information (firm size, earning per share (EPS), financial leverage, return on asset (ROA)) and non accounting information (percentage of share ownership, auditor reputation, underwriter reputation, type of industry) to the initial returns at the initial public offering (IPO). This research use secondary data derived from the annual report where companies conduct the initial public offering (IPO) in the year of 2008-2012. The sample is 65 companies which is obtained by purposive sampling method. The analytical method used is multiple linear regressions with significance level 5%. Results of the research indicated that financial leverage have a negative and significant effect on the initial returns. Meanwhile variable firm size, earnings per share (EPS), return on assets (ROA), percentage of share ownership, auditor reputation, underwriter reputation, and the type of industry does not significantly ef...

Some of the people have believed in the superstitions in which there exists “good days” for doing... more Some of the people have believed in the superstitions in which there exists “good days” for doing activities, including to start business and investment. The purpose of this paper is to disclose to what extent the phenomenon of market anomaly is feasible in Jakarta Stock Exchange in connection to the existence of the effect of “good days” for trading on daily stock returns. Based on the research result, we found the there exist distinction in daily stock return and abnormal returns particularly on Tuesday and Wednesday.

Latar Belakang: Pemahaman teknologi secara umum juga merupakan kesiapan diri sendiri, bila wajb p... more Latar Belakang: Pemahaman teknologi secara umum juga merupakan kesiapan diri sendiri, bila wajb pajak tersebut belum paham untuk menggunakan teknologi terkait maka tentu tidak akan mudah untuk menggunakan teknologi tersebut. Maka dari itu sangatlah penting dalam mencari tahu apa persepsi dari sudut pandang masyarakat yang berhubungan penggunaan e- filing . Tujuan: Penelitian ini bertujuan untuk mengetahui: 1) pengaruh positif persepsi kegunaan terhadap penggunaan sistem e-filing, 2) pengaruh positif persepsi kemudahan terhadap penggunaan sistem e-filing, 3) pengaruh positif persepsi kepuasan terhadap penggunaan sistem e-filing di Kabupaten Labuhanbatu Selatan. Metode Penelitian: Penelitian ini dilakukan pada Wajib Pajak Orang Pribadi yang ada di Labuhanbatu Seletan dengan menggunakan masyarakat sebagai sampel. Pengambilan sampel menggunakan metode random sampling. Teknik pengumpulan data dari laporan tahunan di Indonesia dan anaslisis data menggunakan uji statistic deskriptif, uji a...

Journal of Asian Finance, Economics and Business, 2021

The issue of environmental crisis encourages companies to develop strategies and programs which i... more The issue of environmental crisis encourages companies to develop strategies and programs which incorporate social and environmental considerations into their processes. The objectives of this study are to identify the strategies used in implementing corporate social and environmental reporting (CSER) and to investigate the impact of these strategies on organization performance. This study uses as its sample companies listed on the Indonesia Stock Exchange (IDX) and engaged in environmentally sensitive business activities and applies content analysis to their annual reports. The data used in the study is secondary data in the form of annual and sustainability reports of companies, and primary data in the form of interviews. The results show that companies use both reactive and proactive strategies in reporting their social and environmental activities. The study also identifies the impacts of such reporting on both the financial and non-financial performances of the investigated companies. The study contributes to the social and environmental accounting literature by exploring the motivations and strategies of companies in their CSER. The empirical results will provide important insights into the influence of the strategies employed by companies in their corporate social and environmental reporting and the impacts of such strategies on organizational performance.

Prosiding Seminar Nasional Program Pengabdian Masyarakat

Mitra yang terlibat dalam kegiatan pengabdian ini adalah kelompok ‘Aisyiyah kecamatanMoyudan. Per... more Mitra yang terlibat dalam kegiatan pengabdian ini adalah kelompok ‘Aisyiyah kecamatanMoyudan. Permasalahan mitra yang diselesaikan melalui pengabdian yaitu peningkatan ketrampilankewirausahaan Bina Usaha Ekonomi Keluarga ‘Aisyiyah (BUEKA) dan jejaring pemasaran produkBUEKA. Terkait dengan peningkatan kewirausahaan BUEKA, program pengabdian memberikanpelatihan pengolahan makanan, dan pengemasan. Permasalahan terkait dengan jejaring pemasaran denganmempromosikan produk BUEKA dalam berbagai kegiatan Muhammadiyah dan mendaftarkan sebagaimember pedagang BEDUKMUTU UMY. Metode yang akan dilakukan yaitu sosialisasi, pelatihan, danevaluasi. Pengabdian ini mampu meningkatkan ketrampilan anggota BUEKA dalam pengolahan makanansehingga ada peningkatan pemberdayaan ekonomi perempuan khususnya anggota ‘Aisyiyah Moyudandan mewujudkan kemandirian ekonomi warga Muhammadiyah. Selain itu, BUEKA Moyudan mampumemasarkan produk olahan melalui aplikasi BEDUKMUTU UMY sehingga jangkauan pemasaran lebihluas.

Prosiding Seminar Nasional Program Pengabdian Masyarakat

Mitra Pengabdian Masyarakat pada hibah pengabdian masyarakat ini adalah Pimpinan Daerah Muhammadi... more Mitra Pengabdian Masyarakat pada hibah pengabdian masyarakat ini adalah Pimpinan Daerah Muhammadiyah (PDM) Kota Yogyakarta. Kegiatan pengabdian ini bertujuan untuk membantu Pimpinan Daerah Muhammadiyah Kota Yogyakarta dapat menyusun pedoman dan Sistem Informasi Rencana Anggaran Pendapatan dan Belanja Sekolah (RAPBS) pada Amal Usaha Muhammadiyah SD dan SMP sehingga memenuhi kaidah akuntabilitas dan responsibilitas serta tranparansi. Metode kegiatan ini dilaksanakan dalam tahap: sosialisasi pentingnya mengelola keuangan AUM; pelatihan bagi pengelolaan keuangan; pendampingan penyusunan Sistem Informasi RAPBS; pembuatan manual pengelolaan anggaran serta menyusun sistem informasi RAPBS. Tahap pertama dilaksanakan bagi pengurus LPPK sehingga pemahaman konsep anggaran diseminasi kepada pengelola keuangan sekolah. Pelatihan Sistem Informasi Keuangan RAPBS bekerja sama dengan PDM, LPPK bagi pengelola keuangan sekolah. Tahap berikutnya pendampingan penyusunan Sistem Informasi RAPBS bagi SD SM...

Prosiding Seminar Nasional Program Pengabdian Masyarakat

Kondisi pandemi mempengaruhi berbagai aspek kehidupan manusia, termasuk aspek ekonomi. Pengelolaa... more Kondisi pandemi mempengaruhi berbagai aspek kehidupan manusia, termasuk aspek ekonomi. Pengelolaan keuangan yang kurang baik dapat menyebabkan ketidak seimbangan neraca keuangan rumah tangga. Kondisi pandemi menyebabkan masyarakat rentan sakit dan membutuhkan biaya perawatan. Mencegah sakit dapat dilakukan dengan memperbaiki pola hidup. Tujuan pengabdian masyarakat ini untuk memberikan pelatihan Ibu-Ibu PKK RW 09 Kwarasan,Nogotirto, Gamping Sleman mengelola keuangan rumah tangga dan menjaga kesehatan keluarga menuju keluarga tangguh di era pandemi. Metode kegiatan terdiri dari pelatihan pengelolaan keuangan dan evaluasi keuangan, pendampingan analisa keuangan rumah tangga dan strategi-strategi meningkatkan pendapatan keluarga. Selain itu, pada kegiatan pengabdian masyarakat ini juga diberikan sosialisasi bagaimana menjaga kesehatan di era pandemi dan upaya meningkatkan religiusitas. Hal ini akan mengurangi tingkat stress dan tetap sehat.

International Journal of Data and Network Science

This research aims to analyze factors affecting e-banking user satisfaction and e-banking user lo... more This research aims to analyze factors affecting e-banking user satisfaction and e-banking user loyalty during Covid-19 pandemic with e-banking service quality that consists of reliability, privacy and security, design on application or website, and customer service and assistance as the independent variables, while the dependent variables in this study are e-banking user satisfaction and e-banking user loyalty. This research was viewed based on an e-banking user perspective. This research used nonprobability sampling and purposive sampling. This research is a quantitative study using primary data based on a questionnaire distributed online to 110 e-banking users like respondents. The hypothesis testing in this study used the SPSS analysis tool through the IBM SPSS Statistics Version 22 application. The result illustrates that e-banking service quality, reliability, and design on application and website influence both e-banking user satisfaction and e-banking user loyalty. Meanwhile,...

Journal of Eastern European and Central Asian Research (JEECAR)

Stock price movements are interesting to discuss, because from these price movements investors wi... more Stock price movements are interesting to discuss, because from these price movements investors will get capital gains. Problems arose, however, when Covid-19 hit the world, especially in Indonesia. The purpose of this study, then, is to determine whether there is a relationship and difference in return and risk between Economic Value Added (EVA) and Market Value added (MVA) portfolios in the Indonesian stock market. The sample used is 24 stocks with daily stock return data for the 2015-2020 period. The results of the study found something new, namely that there was a relationship and difference between returns and risks in the EVA and MVA portfolios in Indonesia. In addition, the research succeeded in forming EVA and MVA portfolios that exceeded market returns in Indonesia. The best strategy that investors can apply in investing is to use an active strategy, especially during conditions, such as the Covid-19 pandemic, which have an impact on high market fluctuation.

Journal of Accounting and Investment

Research aims: When stakeholders want to invest in a company, CSR is one of the concerns. Thus, t... more Research aims: When stakeholders want to invest in a company, CSR is one of the concerns. Thus, this study aims to examine the effect of ownership structure on corporate social responsibility disclosure in Indonesian companies. The ownership structure in this study consisted of managerial ownership, institutional ownership, public ownership, and foreign ownership.Design/Methodology/Approach: The samples in this study were companies listed on the Indonesian stock exchange from 2017 to 2019 that belonged to the sensitive industry category. The ownership structure comprised managerial ownership, institutional ownership, public ownership, and foreign ownership. CSR disclosure was measured using the Global Reporting Initiative (GRI). The data were then analyzed using panel data regression.Research findings: The results showed that institutional ownership positively affected CSR disclosure, while managerial, foreign, and public ownership did not affect CSR disclosure. Theoretical contribu...

Corporate Governance and Organizational Behavior Review, 2021

Macroeconomic risk factors can determine the expected return on property and real estate stocks (... more Macroeconomic risk factors can determine the expected return on property and real estate stocks (Khan, Khan, Ahmad, & Bashir, 2021), in addition to other factors: property prices (Das, Füss, Hanle, & Russ, 2020) and financial performance (Medyawati & Yunanto, 2017). This study aims to empirically prove the effect of interest rates (SB), exchange rates (KURS), commercial property price index (IHPK), return on assets (ROA), debt-to-equity ratio (DER), and current ratio (CR) on stock returns estimated using panel data regression model. The sample of this research is 23 companies from 63 companies in the property and real estate industry which are listed on the Indonesia Stock Exchange (IDX) during the 2015–2019 period. The empirical findings of this study prove that the ROA, CR, IHPK, and KURS variables have a negative effect on stock returns, while the SB variable has a positive effect. The level of corporate debt (DER) was not proven to determine stock returns. The exchange rate has ...

International Journal of Energy Economics and Policy, 2022

The demand for electricity in Indonesia will continue to increase. Thus, the market opportunity f... more The demand for electricity in Indonesia will continue to increase. Thus, the market opportunity for the power generation industry needs to be optimally utilized by domestic business actors through the Local Content Requirements (LCR) policy. Through exploratory techniques, the primary goal of this research is to assess the capability of Indonesia's national turbine industries and research institutions, as well as to develop policy recommendations for maximizing the use of local content in order to comply with the Ministry of Industry's Domestic Component Level Regulation, also known as Local Content Requirements (LCR). There are at least three challenges that need attention, namely technology capability and efforts, infrastructure, and institution. Although Indonesia has good prospects and opportunities to develop large-scale turbines, the challenges ahead in developing coal-fired turbines will be more complex due to the strengthening of the clean development paradigm. Thus...

Jurnal Akuntansi & Auditing Indonesia, 2020

Company's contribution to community through social activities and participations in protecting th... more Company's contribution to community through social activities and participations in protecting the environment gets more attention from the society. Similarly, the awareness of the company to contribute to the welfare of the community is also increasing. The paper aims to describe the importance of Corporate Social and Environmental Activities (CSEA) and the strategy of the company in managing and reporting CSEA. The sources of the data in this study were the secondary data from the previous literature, annual reports, and sustainability reports of the companies which were analyzed regarding to their implementations of CSEA. Some actions need to be planned by the companies to maximize their contributions to society through CSEA; among others are allocation of specific funds, establishment of specific department or division to manage CSEA, formulation and implementation of CSEA, disclosure and monitoring of CSEA. CSEA and its implementation report can influence the sustainability of company because the stakeholders will have positive appraisal to the company. This study is expected to provide an overview on the management of CSEA as a form of corporate social responsibility in improving the welfare of the community.

The purpose of this study was to examine and analyze the factors that influence the intention to ... more The purpose of this study was to examine and analyze the factors that influence the intention to undertake whistleblowing, a case study at the students in Universitas Muhammadiyah Yogyakarta. Data was distributed and collected by purposive sampling technique to the respondents. These students were those who are currently taking and those who had taken classes of management accounting, management control and audit system. So, participants were expected to know about the activities in the internal management of companies or organization and any kind of fraud or wrongdoings in Universitas Muhammadiyah Yogyakarta with a total of 104 respondents.The analytical method used is multiple regression analysis. From the result indicates that Religiosity has a positive significant effect on Whistleblowing Intention. Beside that, the results of the Retaliation has a negative effect on Whistleblowing Intention. Meanwhile the result of Organizational Commitment and Locus of Control doesn’t have eff...

International Journal of Supply Chain Management, 2020

The aim linked with the current article is to examine the impact of services offering, resource b... more The aim linked with the current article is to examine the impact of services offering, resource base and activity system business on the companies benefit of the transport companies in Indonesia. The aim also consists of analyzing the moderating role of supply chain management among the links of services offering, resource base and activity system business on the companies benefit of the transport companies in Indonesia. The data has been gathered from the employees of transport companies by using questionnaires while the collected data has been analyzed by using smart-PLS. The results indicated that all the predictors such as services offering, resource base and activity system business have a positive association with companies benefit from the transport companies in Indonesia. The results also exposed that the supply chain positively moderated among the links of services offering and companies benefit from the transport companies in Indonesia. These findings provide the guideline...

The purpose of this research is to examine the influence of good corporate governance mechanism a... more The purpose of this research is to examine the influence of good corporate governance mechanism about earnings management in companies listed in Indonesian Stock Exchange during 2006 to 2010. The independent variables include the size of commissioner board, independent commissioner board percentage, size of audit committee, and commissioner meeting frequency. The dependent variable is earnings management which is measured by discretionary revenue model (Stubben, 2010). Size of company is used as the control variable in this research. The population of this research is 465 samples from companies listed at Indonesian Stock Exchange during 2006 to 2010. The sampling method used in this research is purposive sampling method. In addition, the data analysis method used is regression analysis and descriptive statistics. The result of this research indicates that the mechanism of good corporate governance which is represented by the size of commissioner board, independent commissioner board percentage, size of audit committee, and commissioner meeting frequency do not have any significant impact on earnings management. However, the result shows that company size gave positive influence toward earning management.

This research analyze and provide empirical evidence about the effect of accounting information (... more This research analyze and provide empirical evidence about the effect of accounting information (firm size, earning per share (EPS), financial leverage, return on asset (ROA)) and non accounting information (percentage of share ownership, auditor reputation, underwriter reputation, type of industry) to the initial returns at the initial public offering (IPO). This research use secondary data derived from the annual report where companies conduct the initial public offering (IPO) in the year of 2008-2012. The sample is 65 companies which is obtained by purposive sampling method. The analytical method used is multiple linear regressions with significance level 5%. Results of the research indicated that financial leverage have a negative and significant effect on the initial returns. Meanwhile variable firm size, earnings per share (EPS), return on assets (ROA), percentage of share ownership, auditor reputation, underwriter reputation, and the type of industry does not significantly ef...

Some of the people have believed in the superstitions in which there exists “good days” for doing... more Some of the people have believed in the superstitions in which there exists “good days” for doing activities, including to start business and investment. The purpose of this paper is to disclose to what extent the phenomenon of market anomaly is feasible in Jakarta Stock Exchange in connection to the existence of the effect of “good days” for trading on daily stock returns. Based on the research result, we found the there exist distinction in daily stock return and abnormal returns particularly on Tuesday and Wednesday.

Latar Belakang: Pemahaman teknologi secara umum juga merupakan kesiapan diri sendiri, bila wajb p... more Latar Belakang: Pemahaman teknologi secara umum juga merupakan kesiapan diri sendiri, bila wajb pajak tersebut belum paham untuk menggunakan teknologi terkait maka tentu tidak akan mudah untuk menggunakan teknologi tersebut. Maka dari itu sangatlah penting dalam mencari tahu apa persepsi dari sudut pandang masyarakat yang berhubungan penggunaan e- filing . Tujuan: Penelitian ini bertujuan untuk mengetahui: 1) pengaruh positif persepsi kegunaan terhadap penggunaan sistem e-filing, 2) pengaruh positif persepsi kemudahan terhadap penggunaan sistem e-filing, 3) pengaruh positif persepsi kepuasan terhadap penggunaan sistem e-filing di Kabupaten Labuhanbatu Selatan. Metode Penelitian: Penelitian ini dilakukan pada Wajib Pajak Orang Pribadi yang ada di Labuhanbatu Seletan dengan menggunakan masyarakat sebagai sampel. Pengambilan sampel menggunakan metode random sampling. Teknik pengumpulan data dari laporan tahunan di Indonesia dan anaslisis data menggunakan uji statistic deskriptif, uji a...

Journal of Asian Finance, Economics and Business, 2021

The issue of environmental crisis encourages companies to develop strategies and programs which i... more The issue of environmental crisis encourages companies to develop strategies and programs which incorporate social and environmental considerations into their processes. The objectives of this study are to identify the strategies used in implementing corporate social and environmental reporting (CSER) and to investigate the impact of these strategies on organization performance. This study uses as its sample companies listed on the Indonesia Stock Exchange (IDX) and engaged in environmentally sensitive business activities and applies content analysis to their annual reports. The data used in the study is secondary data in the form of annual and sustainability reports of companies, and primary data in the form of interviews. The results show that companies use both reactive and proactive strategies in reporting their social and environmental activities. The study also identifies the impacts of such reporting on both the financial and non-financial performances of the investigated companies. The study contributes to the social and environmental accounting literature by exploring the motivations and strategies of companies in their CSER. The empirical results will provide important insights into the influence of the strategies employed by companies in their corporate social and environmental reporting and the impacts of such strategies on organizational performance.