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All Journal Jurnal Keuangan dan Perbankan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Management, Accounting and Technology (JEMATech) Business Management Analysis Journal (BMAJ) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Sricommerce: Journal of Sriwijaya Community Services Nusantara Science and Technology Proceedings Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Humanities Education and Social Sciences Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings International Journal of Multidisciplinary Sciences and Arts Jurnal Informatika Ekonomi Bisnis IIJSE Asian Journal of Management, Entrepreneurship and Social Science
Tertiarto Wahyudi
Universitas Sriwijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences Other

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Pembekalan Materi Akuntansi Keuangan Desa Pada Guru-Guru Akuntansi Sekolah Menengah Kejuruan Novriansa, Agil; Wahyudi, Tertiarto; Aryanto
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2021): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v4i1.823

Abstract

The existence of an accounting practicum subject for government institutions/agencies in changing the curriculum structure of the Vocational High School in 2018 is a challenge for vocational accounting teachers in Palembang. One of the main topics in this subject is the preparation of village financial reports as a part of village financial accounting material.This community service activity aims to provide material for village financial accounting to vocational school accounting teachers in Palembang. This activity is carried out in the form of an online webinar via Zoom Meeting. This community service is a training in the form of education using lectures, tutorials and discussions. The form of evaluation that was carried out was that the participants were given a post-test to measure their understanding of village financial accounting material. The number of participants who participated in this community service activity was 34 vocational school accounting teachers in Palembang. This community service activity was carried out on November 14, 2020 starting from 09.30 until finished. There are 6 topics discussed in the provision of village financial accounting material, namely aspects of village finance law, village financial management, basic accounting concepts, accounting cycle stages, writing accounting evidence and preparing village financial reports. The results of the evaluation of community service activities are quite good and it can be concluded that the provision of village financial accounting material for vocational accounting teachers in Palembang is quite effective in providing advanced understanding of village financial accounting material.
The accuracy of earnings forecast in IPO prospectuses: Evidence from Indonesia Sendhy Saputra; Inten Meutia; Tertiarto Wahyudi
Jurnal Keuangan dan Perbankan Vol 23, No 4 (2019): October 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i4.3509

Abstract

The financial information that attracts the attention of most investors is the earnings forecast. Because investors are more interested in the company's prospects in the future than historical information. But in reality earnings forecast is less accurate, while the factors that are suspected to influence give inconsistent findings. This study aims to determine the effect of the forecast horizon, underwriter reputation, auditor reputation, company size, company age, leverage ratio, industry type and IPO market on the accuracy of earnings forecast. The population of all companies that IPO in Indonesia Stock Exchange period 2015-2018, were selected using the purposive sampling method, obtained 107 samples. Secondary data were obtained from the company's prospectus and annual report. The analytical method used is multiple regression. The accuracy level of earnings forecasts is measured using forecast error numbers. Mean forecast error 28.86 percent is reported over the entire sample period. Then only underwriter reputation and company size have a significant positive effect on the accuracy of earnings forecasts. And the hot IPO market has a negative effect on the accuracy of earnings forecasts. The implications of research show that underwriter reputation, company size, and IPO market became the important indicators in determining investment strategies in IPO shares.JEL Classification: D82, G14, G17, R53DOI: https://doi.org/10.26905/jkdp.v23i4.3509
Pelatihan Penerapan PSAK 71 (Instrumen Keuangan) pada Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung Tertiarto Wahyudi; Anisa Listya; Ubaidillah Ubaidillah; Ruth Samantha Hamzah; Nur Khamisah
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 2 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i2.37

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian pengelolaan piutang usaha Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung untuk mengestimasi besarnya penyisihan piutang tidak tertagih dengan menggunakan Expected Loss Method. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada PDAM dalam membuat perhitungan estimasi piutang tak tertagih. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktik untuk menghitung penyisihan piutang usaha dan penurunan nilai piutang usaha. Hasil kegiatan ini diharapkan bermanfaat bagi PDAM untuk meningkatkan pengelolaan piutang usaha yang nantinya akan meningkatkan pendapatan PDAM dan Pendapatan Asli Daerah.
Analysis of The Internal Control System and The Role of The Internal Auditor in Optimizing Hospital Performance Asfeni Nurullah; Tertiarto Wahyudi; Aspahani
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1043

Abstract

Hospital performance is an important factor in measuring its success rate. Hospitals need an internal control system and internal auditors that are able to optimize hospital performance. This study aims to determine the effect of the internal control system and the role of internal auditors in optimizing hospital performance. This study is a mix methods study between qualitative and quantitative research. The research data uses primary and secondary data types which are collected through two techniques, namely field research and library research. The population of the study was all hospital employees. The research sample includes 110 employeesthe medical department, the paramedic section, the medical support section, and the general department in the hospital. The data analysis method uses the product moment correlation analysis technique. The results show that the internal control system has a positive and significant impact on hospital performance. This shows that the better Internal Control, the better the Hospital Performance. Meanwhile, the role of internal auditors has a positive and significant impact on hospital performance. This means that the increasing quality of the Internal Auditor owned by an auditor greatly influences the Hospital's performance, it will increase public confidence regarding the financial statements that will be audited by an independent auditor.
The Driver of Whistleblowing Intention and Fraud Prevention: Attitude and The Ethical Culture of The Organization Lukita Tripermata; Syamsurijal AK Syamsurijal AK; Tertiarto Wahyudi; Luk Luk Fuadah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No.1, March 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.91-110

Abstract

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention
The Role of Ethical Environment in Reducing Escalation of Commitment Bias Tertiarto Wahyudi; Yusnaini Yusnaini; Agil Novriansa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.129-138

Abstract

Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present/absent) and ethical environment (strong/weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Silvia Arista; Tertiarto Wahyudi; Yusnaini Yusnaini
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9310

Abstract

This study aims to obtain empirical evidence about the influence of corporate governance structure and audit tenure on the integrity of financial statements. Population ofthis research is manufacturing companies listed on Indonesia Stock Exchange starting from 2015-2017. The sample selection used purposive sampling method and retrieved 66 companies. In this research, analysis data used multiple regression method.The results show that the corporate governance structure, consisted of independent commissioners, managerial ownership and audit committees had positive and significant influence on the integrity of financial statements, but institusional ownership had no influence. Meanwhile, audite tenure had negative and significant influence on integrity of financialstatements.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Tutia Rahmi; Tertiarto Wahyudi; Rochmawati Daud
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9315

Abstract

The purpose of this research is to explain the effect of financial performance to the stock return. The financial performances in this research were Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, Return On Assets, andNet Profit Margin. The financial performance as the independent variables and the dependent variabel is stock return.The sample of this research is thirty manufacturing company of consumer goods industry sector. These companies are listed on the Indonesia Stock Exchange since 2012 until 2014. The sampling method is purposive sampling. The analysis method used in this research that is with hypothesis test that is determinant coefficient, test F, and test t. Using thirty manufacturing companies listed in IDX, this research shows that the Earning Per Share, Price Earning Ratio and the Net Profit Margin has a positive and significant impact on stock returns. Instead, the variable Debt to Equity Ratio has a negative influence. This research also indicate that variable Return On Assets has no effect on stock returns.
THE EFFECT OF FAIR VALUE IMPLEMENTATION ON CASH FLOW FORECASTING (CASE STUDY: BANKING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015) Riesa Morita Yuliasari; Mukhtaruddin Mukhtaruddin; Tertiarto Wahyudi
AKUNTABILITAS Vol 11, No 1 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i1.8929

Abstract

This study has one main objectives; to investigate about the significant effect of fair value implementation in forecasting cash flow on Banking Company in Indonesia. The methodology used in this research is quantitative research, so the data are collected from secondary data by using purposive sampling technique of Banking Company’s Financial Statement uploaded in Indonesian Stock Exchange which related to this research. The number of sample in this research are 36 financial statement of Banking Company in Indonesia for year 2014 and 2015 consist of 18 financial statement that implement fair value and 18 financial statement that still implement historical cost. The results of this study show that the implementation of fair value does significantly influence cash flow forecasting of Banking Company in Indonesia.
PENGARUH KARAKTERISTIK INDIVIDU DAN MOTIVASI KERJA TERHADAP PENERAPAN STANDAR AUDIT BERBASIS PRINSIP (INTERNATIONAL STANDARDS ON AUDITING) (Studi Eksperimen Pada Mahasiswa Akuntansi Universitas Sriwijaya) Henny Pratiwi; Tertiarto Wahyudi; Arista Hakiki
AKUNTABILITAS Vol 11, No 1 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i1.8930

Abstract

The comprehension and application of the Principle Based Audit Standards (International Standards on Auditing) is must be done by auditors in Indonesia. However, each individual characteristic has a different way of understanding and applying that standard. This study aims to measure the influence of individual characteristics and motivation on applying Principle Based Audit Standards (ISA). This study used an experimental method with posttest only control design. Quantitative data was obtained in interval scale that states performances in applying the Principle Based Audit Standards (ISA). The experimental results show that there are interactions between individual characteristics and motivation. Individuals with non-systematic characteristic have higher performance. While individuals with systematic characteristic will have higher performance if given a motivation.
Co-Authors Abukosim, Abukosim Agil Novriansa Agustria, Rahma Ahmad Subeki Andriana, Isni Anisa Listya Aprina, Ayu Arisman, Anton Arista Hakiki Aryanto Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah ASPAHANI ., ASPAHANI Ayu Ramadhani, Amanda Dirta Pratama Atiyatna Emylia Yuniartie Ermadiani Ermadiani Ermadiani, Ermadiani Fachri Syafaat Fatma Khairani Febriani, Fenti Fitri Damayani Fuadah, Dr. Luk Luk Fuadah, Luk Luk Gunawan, M.A. Andrew Gusdian, Silka Hamzah, Ruth Samantha HASNI YUSRIANTI Henny Pratiwi Inten Meutia Jamilah, Wardatul Kencana Dewi Khamisah, Nur Larasati Farumi Listya, Anisa Luk Luk Fuadah Martiza, Berlika Sharla Mohamad Adam Muhammad Abdillah Mukhlis Mukhlis Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtarudin Muktarudin, Muktarudin Muthia, Fida Novelia, Riska Novelia, Rizka Novi Oktaviani Oktaviani, Novi Rahmawati, Rahmawati Randi Febrian Relasari, Relasari Relasari, Relasari Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Riska Safitri Riski Kurniawan Rochmawati Daud, Rochmawati Samantha Hamzah, Ruth Sendhy Saputra Septemberiyanti, Elita Setiawan, Renaldi Silka Gusdian Silvia Arista Solly Aryza Sukanto Sukanto Susetyo, Didik Syafithri, Yuyun Syamsurijal AK Syamsurijal AK Tjandrakirana, Rina Tripermata, Lukita Tutia Rahmi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Umi Kalsum Virliana Muliawan, Ryani Yuniarti, Emylia Yusnaini Yusnaini