Papers by Barbara gunawan
Deleted Journal, Dec 30, 2023
Deleted Journal, Dec 30, 2023
This service activity targets MSMEs located in Polosiyo Poncosari Hamlet, Srandakan District, Ban... more This service activity targets MSMEs located in Polosiyo Poncosari Hamlet, Srandakan District, Bantul Regency, Special Region of Yogyakarta. This service activity aims to increase the income of MSMEs through the abon lele (shredded catfish) business. Many people in Polosiyo Hamlet are currently doing entrepreneurship, including catfish farming. There are several types of markets that accept catfish, depending on the size of the harvest. The market that receives the most is the size of pecel lele or super size, which is 6-8 heads per kg. There are also those who receive sizes below that, which are 9-11 heads per kg. Usually those who receive are warung padang, sunda, or warteg. Fish harvested large or 3-5 heads per kg is not in demand by consumers; therefore, suppliers initiate processing catfish into shredded meat. The purpose of making shredded catfish is to increase the selling value of large catfish that consumers do not demand. The problem in the production sector is that residents do not know how to process catfish into shredded. Problems in terms of marketing are about brand, packaging, marketing mechanism, and market share. The solutions offered to solve these problems are 1) procurement, training, and manufacturing of shredded catfish products. 2) Training and assistance in making product packaging labels so that they look more attractive and have high selling points. 3) Training and mentoring in online product marketing, and 4) Training and mentoring in social media creation. The activities held are in the form of 1) Conducting training on making shredded catfish, 2) Conducting training and assistance in making product packaging and packaging labels so that they look more attractive and have high selling value, 3) Conducting training and mentoring in online product marketing, and 4) Conducting training and assistance in making social media. In addition to these activities, waste management activities were also held. The output of this activity is the publication of Sinta-accredited journals, presentations at national seminars, and the publication of activity videos on YouTube channels.
E-Dimas: Jurnal Pengabdian Kepada Masyarakat, Jun 29, 2020
The aim of this service is to develop an economically independent society. Business partners in t... more The aim of this service is to develop an economically independent society. Business partners in this program are producing home industry and selling handmade batik and printed batik. The problems faced by Partners are production aspects and marketing management aspects. The method used to solve the problem is the provision of production equipment and raw materials in the form of fabrics, waxes, and dyes, manufacturing signboards, product photos to further design and create brochures, design and make brand stickers and design and make plastic packaging, boxes, and bags paper so that the packaging becomes more attractive and value-added. The end result of this program is the addition of production equipment, nameplate signs installed, available and scattered brochures, available brands, available packaging boxes, and available paper bags.
Jurnal Akuntansi dan Keuangan, Jul 23, 2018
The research aimed at analyzing the influence of corporate social responsibility towards the fina... more The research aimed at analyzing the influence of corporate social responsibility towards the financial performance moderated by foreign ownership in mining companies registered in Indonesian Stock Exchange in 2012-2015. The subjects of the research were mining companies with 8 samples of 32 companies selected by using purposive sampling method. The analysis tool used was Moderator Regression Analysis (MRA). The research used double regression analysis to test whether or not corporate social responsibility had positive influence towards return on equity, economic value added, and net profit margin. The research also used simple regression analysis to test whether or not foreign ownership moderates the relationship between corporate social responsibility and financial performance. The result of the research showed that corporate social responsibility had a significant influence towards return on equity, economic value added, and net profit margin. However, foreign ownership did not moderate the relationship between corporate social responsibility and financial performance.
DOAJ (DOAJ: Directory of Open Access Journals), Apr 1, 2011
Jurnal Riset Akuntansi Mercu Buana, Nov 30, 2020
ABSTRA CT Â This study aims to examine the effect of accounting information system application, re... more ABSTRA CT Â This study aims to examine the effect of accounting information system application, reward, work motivation on employee performance and also the influence of organizational culture on moderating the application of accounting information systems on employee performance. The objects in this study are the Regional Financial and Asset Management Agency (BPKAD) Kebumen and the Regional Financial and Asset Management Revenue Agency (BPPKAD) Purworejo. This study uses primary data with a survey method. In this study, the sample used was 120 respondents who were selected using a purposive sampling technique. The analytical tools used are Multiple Linear Regression and MRA (Moderating Regression Analysis) with the help of SPSS software. The results of this study indicate that the accounting information system, reward and work motivation have a significant positive effect on employee performance. Furthermore, organizational culture variables are able to moderate the effect of the application of accounting information systems on employee performance. Keywords Accounting I nformation S ystem, R eward, W ork M otivation, O rganizational C ulture , E mployee P erformance.
Jurnal pengabdian kepada masyarakat membangun negeri, May 2, 2020
Sasaran program PKM ini adalah kelompok masyarakat usaha kecil/industri rumahan penjual dan pembu... more Sasaran program PKM ini adalah kelompok masyarakat usaha kecil/industri rumahan penjual dan pembuat makanan kecil. Tujuan program adalah untuk mengembangkan masyarakat yang mandiri secara ekonomi. Mitra usaha dalam program ini adalah usaha kecil pembuatan dan penjualan kue kecil. Permasalahan yang dihadapi oleh Mitra 1 dan Mitra 2 adalah a) Tempat penyajian makanan yang kurang layak dan tidak rapi, b) Tidak ada identitas nama toko, c) meja etalase yang kurang memadai, d) perlengkapan dari pembuat makanan yang kurang layak dan bukan food grade, e) Pencatatan yang belum rapi, dan f) kurangnya edukasi tentang kebersihan. Target dan luaran yang dihasilkan dari program pengabdian masyarakat PKM Kuliner Makanan Kecil di Jalan Bibis Raya Kasihan Bantul Daerah Istimewa Yogyakarta adalah a) Tempat penyajian makanan yang layak dan rapi, b) Ada banner, spanduk, dan taplak meja dengan informasi nama toko, c) Meja etalase yang rapi dan bersih, d) Tempat makanan dari supplier yang tertutup dan ada simbol food grade, e) Pencatatan yang rapi, dan f) Pemahaman akan kebersihan penyajian dan lingkungan sekitar toko. Metode yang dipakai untuk mencapai tujuan tersebut adalah a) Pengadaan tempat penyajian makanan, b) Perancangan dan pembuatan banner, spanduk, dan taplak meja, c) Pengadaan meja etalase yang rapi, d) Pengadaan tempat makanan untuk supplier, e) Pelatihan pencatatan keuangan, dan f) Focus discussion group tentang kebersihan penyajian dan lingkungan sekitar toko. Hasil akhir dari program ini adalah tempat penyajian makanan yang rapi, terpasang spanduk dan taplak meja dengan identitas mitra; tersedia meja yang rapi, tersedia tempat makanan dengan simbol food grade, terselenggara pelatihan pencatatan keuangan, dan terselenggara focus discussion group. Setelah adanya identitas toko, sudah terjadi beberapa kali pesanan snack box yang tentunya akan meningkatkan pendapatan Mitra.
DOAJ (DOAJ: Directory of Open Access Journals), Jul 1, 2005
As one alternative to business financing, factoring is not as popular as other types of funding, ... more As one alternative to business financing, factoring is not as popular as other types of funding, but this funding is a promising alternative, especially during the current economic crisis. This article aims to give some idea of factoring, therefore this paper contains the notion of factoring, factoring advantages and disadvantages, as well as accounting factoring. Regardless of the pros and cons, these alternatives at least provide "fresh air" for entrepreneurs who need short-term funds.
This study aims to analyze the effect of corporate governance mechanisms, profitability, leverage... more This study aims to analyze the effect of corporate governance mechanisms, profitability, leverage, and earnings management on tax aggressiveness. The problem concerns high tax aggressiveness carried out by mining sector companies. This is a case empirical study. The population of this study is all mining sector companies listed on the IDX, i.e. 41 companies in total. The sample consisted of 17 companies, which were selected using a non-probability sampling technique, i.e. purposive sampling, meaning that the sample used in this study meets several predetermined criteria. In this study, the years of observation were limited to 2014-2017. The analytical tool used was multiple linear regression analysis. The results of this study indicate that profitability has positive effect on tax aggressiveness, while the audit committee, independent commissioners, leverage, and earnings management have no effect on it.
DOAJ (DOAJ: Directory of Open Access Journals), Feb 1, 2016
The purpose of this research is to analyzed the influence of organizational commitment, professio... more The purpose of this research is to analyzed the influence of organizational commitment, professional commitment to job satisfaction of public accountants with a role stress as moderating variable. The samples of this research are 44 public accountants that worked at public accountants office which registered in Yogyakarta and Semarang. The data were analyzed by multiple regression method with moderating variable.The result of this analysis of individual test show that role conflict is not moderated of relation by organizational commitment with job satisfaction. Also with role ambiguity which not moderated or relation by organizational commitment with job satisfaction. The main practical implication of this research is that the public accountants organizational must be attention to jobs expectation of their auditors. Because that is the factors that rising the organizational commitment and in the future it will be to give a high school satisfaction.
Qardhul Hasan : Media Pengabdian kepada Masyarakat, Apr 28, 2020
This service aims to develop an economically independent community and the formation of village a... more This service aims to develop an economically independent community and the formation of village administration. Partners in this program are residents and small businesses producing and selling coconut oil. The problem of the coconut oil industry is the marketing of Kethak, which is a waste of making coconut oil. The methods that will be used to achieve these objectives are 1) providing plastic packaging, 2) manufacturing brands, 3) procuring signposts, and 4) compiling population data. The results of this program are 1) the presence of attractive product packaging, 2) the presence of a brand, 3) the signposts of the industry, and 4) administrative data that is correct and organized, both in the form of soft files and frames.
Jurnal Akuntansi, Oct 26, 2020
The purpose of this study was to determine the factors that influence the practice of income smoo... more The purpose of this study was to determine the factors that influence the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period.This research used a purposive sampling method to determine the sample according to the criteria needed in the research. Thus, it is got 34 company samples and can process 136 companies. The analyzer of this research used logistic regression.The results showed that the effect of profitability, company size, financial leverage, firm value on income smoothing practices has no effect, while dividend payout ratio variable proved to have a significant positive effect on income smoothing practices, and Institutional ownership variable proved to have a significant negative effect on income smoothing practices
Islamiconomic: Jurnal Ekonomi Islam, Oct 28, 2020
The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate th... more The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.
Jurnal aplikasi akuntansi, Nov 5, 2019
Badan Usaha Milik Negara (BUMN) memiliki peran dalam peningkatan pendapatan negara melalui pembay... more Badan Usaha Milik Negara (BUMN) memiliki peran dalam peningkatan pendapatan negara melalui pembayaran pajak dan setoran deviden perusahaan, namun permasalahan yang dihadapi saat ini adalah hutang yang dimiliki BUMN semakin meningkat dikarenakan komitmen pemerintah pada pembiayaan perusahaan kurang optimal sehingga memungkinkan perusahaan berada pada kondisi kesulitan keuangan. Penelitian ini bertujuan untuk memprediksi kesulitan keuangan atau financial distress perusahaan BUMN bidang industri pengolahan selama 2014-2018 dan menganalisis kestabilan kinerja perusahaan pada tahun tersebut. Prediksi financial distress pada penelitian ini menggunakan teknik analisis diskriminan dengan menggunakan 5 model yaitu model altman, zmijewski, springate, grover, dan fulmer. Hasil penelitian menunjukan bahwa model yang menghasilkan perusahaan sehat adalah model zmijewski dan fulmer dengan presentase 100% sehat, disusul dengan grover dengan presentase sehat 68%, sedangkan 2 model lainnya didominasi kebangkrutan dengan presentase 60% perusahaan bangkrut pada model altman dan 76% bangkrut pada model springate. Adapun tingkat kesehatan perusahaan dilihat dari 5 model tersebut berturut turut yaitu perusahaan SMBR, SMGR, KRAS, KAEF, dan INAF. Kata kunci: kesulitan keuangan, kinerja perusahaan, kebangkrutan PENDAHULUAN Anggaran pendapatan dan belanja negara disusun sebagai pedoman dalam mengalokasikan pendapatan dan belanja negara. APBN dibuat supaya pemerintah memiliki gambaran untuk satu tahun mendatang tentang pendapatan yang harus diterima oleh negara dan belanja yang harus dipenuhi untuk kebutuhan negara, sehingga APBN yang sudah disusun tersebut diharapkan dapat meningkatkan ekonomi, kemakmuran masyarakat, dan kesempatan kerja.
Reviu Akuntansi dan Bisnis Indonesia, May 8, 2024
Perkembangan bisnis yang tiada henti membuat perusahaan melakukan berbagai cara untuk meningkatka... more Perkembangan bisnis yang tiada henti membuat perusahaan melakukan berbagai cara untuk meningkatkan nilai perusahaan dan terciptalah persaingan bisnis tanpa disadari yang mengakibatkan pencemaran lingkungan atas aktivitas operasional yang dilakukan sehingga perusahaan mulai memperhatikan dampak aktivitas operasional terhadap lingkungan demi mempertahankan kelangsungan usaha. Tujuan: Penelitian ini bertujuan untuk mengetahui apakah akuntansi hijau, pengungkapan emisi karbon, dan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan.
Jurnal Akuntansi dan Keuangan (Universitas Kristen), Sep 30, 2011
Penelitian ini menganalisis pengaruh aliran kas bebas dan keputusan pendanaan terhadap nilai peme... more Penelitian ini menganalisis pengaruh aliran kas bebas dan keputusan pendanaan terhadap nilai pemegang saham dengan set kesempatan investasi dan dividen sebagai variabel moderasi. Sampel penelitian ini adalah 23 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2005-2009. Teknik analisis yang digunakan adalah moderated regression analysis (MRA) dengan menggunakan program SPSS 15. Penelitian ini menggunakan variabel dependen nilai pemegang saham, dan variabel independen adalah aliran kas bebas dan keputusan pendanaan. Variabel moderasi adalah set kesempatan investasi dan dividen. Hasil dari penelitian ini bahwa pada pengujian secara serentak (Uji F), variabel aliran kas bebas, keputusan pendanaan, set kesempatan investasi, dividen, moderasi aliran kas bebas dengan set kesempatan investasi, moderasi aliran kas bebas dengan dividen, moderasi keputusan pendanaan dengan set kesempatan investasi, moderasi keputusan pendanaan dengan dividen dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai pemegang saham. Pada pengujian secara parsial (Uji T), variabel moderasi aliran kas bebas dengan set kesempatan investasi, moderasi aliran kas bebas dengan dividen, moderasi keputusan pendanaan dengan set kesempatan investasi menunjukkan hasil positif signifikan, tetapi variabel keputusan pendanaan dan moderasi keputusan pendanaan dengan dividen tidak menunjukkan hasil yang signifikan. Kata kunci: Aliran kas bebas, keputusan pendanaan, set kesempatan investasi, dividen nilai pemegang saham.
DOAJ (DOAJ: Directory of Open Access Journals), Oct 1, 2009
This study aimed to test the effect of earnings conservatism of the company stock return moderate... more This study aimed to test the effect of earnings conservatism of the company stock return moderated by variable size and growth. Using a purposive sampling method, the subjects in this study is that there is a manufacturing company in Indonesia Stock Exchange (BEI) of 888 companies. The data comes from the manufacturing company's financial statements and the Indonesian Capital Market Directory (ICMD) for fiscal year ended December 31, 1998 until December 31, 2006 using regression analysis. The results showed that: first, the slope of the regression coefficient of return higher profits for companies with negative returns (bad news) than for firms with positive returns (good news), which means that the average manufacturing firm's profit is conservative. Second, the Company and the Price to Book Ratio (P / B) tend to have low profit, conservative. Third, the moderating influence of size and growth to strengthen earnings conservatism of the company stock return.
Journal of Accounting and Investment, Dec 1, 2005
This study aimed to examine the effect of trading volume and return to the bid-ask spread pharmac... more This study aimed to examine the effect of trading volume and return to the bid-ask spread pharmaceutical industry shares listed on the JSE during 2003. This study uses regression analysis techniques. The results showed that the only variable return that proved false. However, for variable trading volume proved the absence of forgery.
Journal of Accounting and Investment, Jun 1, 2005
The aim of this study was to examine whether mergers and acquisitions were announced by the compa... more The aim of this study was to examine whether mergers and acquisitions were announced by the company akuisitor result in abnormal return for investors. This research using t test analysis in answering the research hypothesis. From the analysis conducted, it was found that a significant abnormal return when information about mergers and acquisitions the company announced. This indicates that merger and acquisition announcements containing charge information for market participants, which is indicated by the Average Abnormal Return significant acquired company's shareholders and non akuisitor akuisitor on announcements about mergers and acquisitions.
DOAJ (DOAJ: Directory of Open Access Journals), Apr 1, 2012
This study investigates the improvement in financial performance that is associated with the use ... more This study investigates the improvement in financial performance that is associated with the use of activity-based costing (ABC), and association between ABC used and relative improvement financial performance influenced the specific enabling factors identified. One hundred and sixty internal auditors of manufacturing company in Jakarta Stock Exchange are chosen as sample. Confirmatory factor analysis and structural equation modeling are used to investigate the relationship between ABC and financial performance. The result show 1) there is no positive association between ABC use and improvement in financial performance, but there is positive association between ABC use and improvement in return on investment (ROI) when ABC and other business strategic used simultaneously, 2) the association between ABC use and relative improvement in financial performance is not influenced by specific enabling factors identified.
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Papers by Barbara gunawan