This study aims to examine the value relevance of green accounting practice measured by environmental rating through PROPER which is assessed by the Ministry of Environment and Forestry (KLHK) and environmental disclosure activities from an internal party, called sustainability report, of listed mining and agriculture companies on the Indonesian Stock Exchange. This study also tests whether return on equity can strengthen the value relevance of environmental performance and CSR disclosure. The sample consists of 63 firm-year observations. The empirical results showed that the effect of book value of equity and earnings on share price are significant. The study reveals book value of equity exhibits a negative relationship in stock price, while earnings exhibit a negative relationship. However, environmental performance and CSR disclosure are found not statistically significant impact in terms of share price, which conclude they don’t have value relevance. The study also found that ROE hasn’t succeeded to strengthen the value relevance of environmental performance and CSR disclosure.

Research Purposes. This study was conducted to determine the effect of intellectual capital on company performance, with the level of education and specialization of the President Director as moderating variables. Research Method. The sample used in this study is a non-financial state-owned company listed on the Indonesia Stock Exchange for the period 2015-2019. Data collection uses secondary data derived from company annual reports. Data analysis used simple linear regression and moderated regression using SPSS 25. Research Result and Findings. This study indicates that intellectual capital has a positive effect on company performance as proxied by ROA. The President Director’s educational background variables, namely education level, and specialization, cannot moderate the effect of intellectual capital on company performance.

Limbah rumah tangga yang banyak dan beragam dapat menyebabkan masalah lingkungan. Pengurangan limbah dapat dilakukan dengan program daur ulang, salah satunya dengan bahan kain perca. Kegiatan pengabdian kepada masyarakat dapat memberikan solusi bersama masalah sosial yang terjadi. Pemanfaatan produk limbah dengan proses yang sederhana dan bahan yang tersedia merupakan satu peluang pengembangan usaha. Peserta kegiatan adalah 11 orang warga desa Munggugianti dengan tiga narasumber sesuai dengan kepakarannya. Hasil pelatihan kegiatan pengabdian kepada masyarakat ini adadlah pengenalan proses membuat pola dan menjahit dengan metode quilting. Hasil proses lanjutan kegiatan ini adalah pembuatan produk/ prototype produk dengan bahan dasar kain perca.

This research was conducted for the risk assessment on the operational activities in order to assist PT. XYZ in managing the operational activities which leads to the goals of the firm. The use of Enterprise Risk Management (ERM) can help the organization to manage the risks holistically using the intergrated methods. This research focused on the risk assessment in PT. XYZ, especially for its operating, and provided a strategy of improvement from the existing risks. The methodology used in this research is a case study with triangulation of sources as the tool to conduct the data analysis. The informants of this research are the Operational Manager of PT. XYZ and five teachers. The data was obtained by conducting interviews and there were six operational risks found which would be best to respond and to manage as soon as possible for minimizing the risks. The result of this research is to hope that PT. XYZ shall be able to manage the risks by using the ERM methodology in order to have the business in the long run and to be successfully competing in the market.

The COVID-19 pandemic has caused nationwide economic losses. This condition forces companies to try keeping financial performance stable. What needs to be watched out for during this pandemic is hiding or manipulating company financial statements to improve investors’ interest in investing on the company during this pandemic. Before the pandemic, financial statement fraud cases had often occurred in Indonesia, such as cases of auditor failure, companies revising financial statements, or manipulating false claims to get rewards. This study aims to determine the relationship between financial stability, external pressure, financial targets, ineffective monitoring, change of auditors, and change of directors on financial statement fraud. The sample of this research is pharmaceutical companies listed on the Indonesia Stock Exchange for the period of 2018–2021.This study uses secondary data sources originating from the company’s financial statements. The results of the study stated that financial stability, financial target, change of auditor, and change of director had no effect onfinancial statement fraud. External pressure has a positive effect on financial statement fraud, while ineffective monitoring has a negative effect on financial statement fraud. Keywords: financial statement fraud, pandemic, fraud diamond, pharmacy.

Kegiatan pengabdian kepada masyarakat yang dilakukan kepada para orang tua siswa SMA Citra Berkat yang merasakan dengan adanya pandemi COVID 19 berdampak pada keuangan keluarga. Kegiatan Program Literasi Keuangan Bagi Keluarga Di Masa Pandemi COVID 19 yang diselenggarakan oleh Pusat Layanan Akuntansi dan Perpajakan Program Studi Akuntansi Universitas Ciputra memiliki tujuan untuk membuka peluang dan wawasan atas literasi keuangan khususnya pada pengelolaan keuangan dasar dan pengelolaan hutang keluarga di masa pandemi COVID 19. acara ini disertai dengan pemaparan materi dan diskusi dengan para pakar mengenai pengelolaan keuangan dasar keluarga dan pengelolana hutang. Pemberian materi tersebut, maka para orang tua siswa dapat dilengkapi dengan berbagai informasi dan strategi pengelolana keuangan.Kegiatan pengabdian kepada masyarakat yang dilakukan kepada para orang tua siswa SMA Citra Berkat yang merasakan dengan adanya pandemi COVID 19 berdampak pada keuangan keluarga. Kegiatan Program Literasi Keuangan Bagi Keluarga Di Masa Pandemi COVID 19 yang diselenggarakan oleh Pusat Layanan Akuntansi dan Perpajakan Program Studi Akuntansi Universitas Ciputra memiliki tujuan untuk membuka peluang dan wawasan atas literasi keuangan khususnya pada pengelolaan keuangan dasar dan pengelolaan hutang keluarga di masa pandemi COVID 19. acara ini disertai dengan pemaparan materi dan diskusi dengan para pakar mengenai pengelolaan keuangan dasar keluarga dan pengelolana hutang. Pemberian materi tersebut, maka para orang tua siswa dapat dilengkapi dengan berbagai informasi dan strategi pengelolana keuangan.

Risk management by using risk mapping can help X Hospital located in Yogyakarta in financial management towards operating as an objective company. Enterprise Risk Management (ERM) helps organizations manage all the risks precisely and in a more integrated way. This research focuses on the risk assessment in X hospital that has not applied ERM, to analyse its financial risks. From this test, X Hospital is expected to manage its risks by using the ERM methods more, in order than the sustainability of the business can be maintained over a longer period, and thus, being able to compete with the competitors. Based on the results of risk the assessment, out of the 15 risks identified. There are top three risks that cannot be acceptable. They are: financial management report risk, contribution risk and multiple jobs risk of X Hospital. The three risks need to get response and allocations of good funds and attention from the management.

Program peningkatan literasi keuangan bagi buruh migran Indonesia di Singapura, Hongkong, dan Roma diikuti oleh tujuh puluh lima peserta. Dari tujuh puluh lima perserta tersebut hanya ada satu pekerja migran laki-laki. Permasalah dalam literasi keuangan yang dialami para buruh migran tersebut antara lain kesulitan mengelola keuangan dan kesulitan membuat anggaran untuk bisnisnya. Uang yang mereka kirim ke sanak saudara di Indonesia untuk mengembangkan bisnis justru habis karena para buruh migran tersebut kurang paham tentang pengelolaan keuangan. Tujuan program tersebut adalah untuk memberikan tambahan wawasan tentang literasi keuangan dan memberikan konsultasi dalam bidang keuangan untuk pengembangan bisnis mereka yang dijalankan di Indonesia. Program pelatihan tersebut terdiri dari empat tahapan, yaitu observasi, persiapan, pelatihan, dan evaluasi. Kegiatan tersebut dilakukan berkat kerjasama antara Program Studi Akuntansi Universitas Ciputra, Universitas Ciputra Media Transformation Ministry, dan Development Singapore. Setelah mengikuti pelatihan tersebut, peserta dapat membuat penganggaran bagi bisnis mereka.