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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Sebatik Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal ABDINUS : Jurnal Pengabdian Nusantara Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Buletin Poltanesa Berajah Journal ABDI EQUATOR Educoretax Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Dharma: Jurnal Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Akurasi
Elok Heniwati
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Role of Local Government in Implementing Supervising Social Responsibility Ramadhan, Khaidir; Espa, Vitriyan; Heniwati, Elok
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explore the important role of local government in Supervising Social Responsibility (CSR) carried out by Micro, Small, and Medium Enterprises (MSMEs) to the community through digitalization located in Pontianak City using Qualitative research methods with a case study approach. The data collected and processed came from in-depth interviews with related parties such as local government, MSME entrepreneurs and local community views and the use of Literature Review in data processing that will be used in this article. The results of the study indicate that digitalization plays an important role in facilitating the process and transparency of CSR implementation and the role of local government in providing a digital platform that allows reporting in digital form in increasing the effectiveness and quality of CSR distribution and information to the community. This study also underlines the importance of collaboration between the government, MSMEs, and the community in encouraging the sustainable growth of a business at the local level
Financial Performance Comparison Pre and Post-Acquisition of Indonesian Stock Exchange Companies Loura, Berlia; Heniwati, Elok; Kurniawan, Rudy
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.621

Abstract

The business landscape in Indonesia is experiencing heightened competition compared to previous periods. Companies must devise robust strategies to mitigate potential downturns caused by various factors. One viable strategy is acquisitions. However, acquisitions can fail if not meticulously planned and executed. This study analyzes financial performance before and after acquisitions using financial ratios such as Current Ratio (CR), Total Assets Turnover (TATO), Return on Equity (ROE), and Debt to Equity Ratio (DER). The observation period covers two years before and three years after the acquisition (t-2 and t+3). We will compare the financial performance of companies listed on the Indonesia Stock Exchange (IDX) that have undergone acquisitions. The research adopts a comparative approach with a quantitative methodology. The study population consists of fifteen companies listed on the IDX that completed acquisitions between 2018 and 2019. Evaluations are conducted using the Wilcoxon Sign Rank Test and Paired Sample T Test. Although the study found no significant changes in financial performance before and after acquisitions during the observation period, the CR ratio at t+3 compared to t-1 and the DER ratio at t+1 compared to t-1 showed significant differences.
Determinan Harga Saham pada Perusahaan Pertambangan Di Indonesia Tarisa Aurella; Elok Heniwati; Ira Grania Mustika
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.801

Abstract

Before making an investment, investors must analyze stock prices to avoid unfavorable situations. This study aims to determine the effect of Return on Asset (ROA), Return on Equity (ROE) and Current Ratio (CR) on stock prices in mining companies listed on the Indonesia Stock Exchange. This study uses quantitative research. The population in this study is mining companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling and obtained 42 data samples. The data in this study are secondary data obtained from the Indonesia Stock Exchange (IDX) and the company's official website. This study uses data analysis techniques, namely multiple linear regression analysis using IBM SPSS version 29. The results of this study indicate that return on assets does not affect stock prices in mining companies, return on equity has a positive and significant effect on stock prices in mining companies and current ratio does not affect stock prices in mining companies.
Analisis Penerapan Akuntansi Berdasarkan SAK EMKM Pada UMKM Bengkel Motor Rabianti, Rusiana; Heniwati, Elok
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.20040

Abstract

Tujuan Penelitian: Penelitian ini dimaksudkan untuk menganalisis bagaimana implementasi akuntansi menurut SAK EMKM dalam pencatatan keuangan UMKM bengkel motor serta melihat apakah pencatatan yang dibuat sudah sepadan dengan standar akuntansi yang ditetapkan yakni SAK EMKM, serta untuk memahami segala hambatan yang dihadapi UMKM bengkel tersebut dalam menyusun laporan keuangannya.Metode Penelitian: Penelitian ini menerapkan  metode analisis kualitatif deskriptif. Alur penelitian meliputi pengumpulan data, reduksi data, penyajian data serta penarikan kesimpulan. Data diperoleh melaui teknik observasi dan wawancara. Informan dipilih dengan menggunakan Cluster/quota dan data yang diperoleh dianalisis dengan teknik triangulasi sumber.Originalitas/Novelty: Penelitian ini menambahkan jumlah subjek penelitian dan berfokus pada UMKM Bengkel motor. Alasan penambahan jumlah subjek dalam penelitian ini supaya memperoleh hasil yang semakin maksimal dengan penambahan subjek tersebut. Serta subjek pada penelitian ini ialah UMKM bengkel motor yang terdapat di Jalan Sepakat 2, Padat Karya, dan Perdana Pontianak. Hasil Penelitian: Hasil penelitian menyatakan bahwa 8 dari 9 bengkel pelaku UMKM bengkel yang berada di Jalan Sepakat 2, Padat Karya, dan Perdana Pontianak tidak menerapkan akuntansi berdasarkan SAK EMKM dalam pelaporan keuangannya. Beberapa faktor yang mempengaruhi pelaku usaha tidak mengimplementasikan SAK EMKM pada laporan keuangan adalah kurangnya pengetahuan pelaku UMKM akan akuntansi dan persepsi pelaku UMKM terhadap akuntansi dan SAK EMKM serta minimnya sosialisasi pengenalan SAK EMKM pada pelaku UMKM Implikasi Penelitian: Hasil penelitian ini untuk menambah ilmu pengetahuan akan akuntansi dan penerapan SAK EMKM pada UMKM serta bisa digunakan sebagai bahan referensi untuk pihak yang akan melaksanakan pengkajian ulang tentang analisis pengaplikasian SAK EMKM pada UMKMResearch Objectives: This research aims to analyze how the implementation of accounting according to SAK EMKM is applied in the financial statements of motorcycle repair SMEs, as well as to assess whether the recording done is in accordance with the applicable accounting standards, namely SAK EMKM, and to identify any obstacles faced by these motorcycle repair SMEs in preparing their financial statements.Research Method: This research uses a descriptive qualitative analysis method. The research process includes data collection, data reduction, data presentation, and drawing conclusions. Data was obtained through observation and interview techniques. Informants were selected using cluster/quota sampling, and the data obtained were analyzed using source triangulation techniques.Originality/Novelty: This research increases the number of study subjects and focuses on motorcycle repair SMEs. The reason for adding more subjects in this study is to achieve more optimal results with the additional subjects. The subjects in this research are motorcycle repair SMEs located on Jalan Sepakat 2, Padat Karya, and Perdana Pontianak.Research Results: Research findings indicate that 8 out of 9 workshops of micro, small, and medium enterprises (MSMEs) located on Jalan Sepakat 2, Padat Karya, and Perdana Pontianak do not implement accounting based on the SAK EMKM in their financial reporting. Several factors influencing these business actors' failure to apply SAK EMKM in their financial statements include a lack of knowledge about accounting among MSME actors, their perceptions of accounting and SAK EMKM, as well as minimal socialization regarding the introduction of SAK EMKM to MSME actors. Implications: The results of this research aim to enhance knowledge about accounting and the application of SAK EMKM in MSMEs, and can serve as a reference for those who will conduct research on the analysis of the implementation of SAK EMKM in MSMEs.
Sustainability Analysis and Strategy to Increase Company Value Fazora, Vienna Afwani; Helmi, Syarif M.; Heniwati, Elok
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This article discusses the phenomenon of Livestreamers and Vtubers that are becoming increasingly popular in the digital entertainment industry. Livestreamers and Vtubers use virtual avatar technology to interact with live audiences through live broadcasts. The concept of avatars in the virtual world allows users to create unique and interesting digital representations. In addition, the article also discusses the internal conflicts that occurred between Vtubers and their agencies, as well as the social and reputational impact of the company after significant changes. Using a conflict management approach, this research identifies the sources of conflict and seeks constructive solutions. Case studies were conducted to analyze the change in a specific context and understand its impact. In addition, the article also discusses the theory of corporate sustainability in supporting the growth and sustainability of the Vtuber agency. Thus, this article provides an in-depth insight into the current trends in digital entertainment and their implications for the entertainment industry as a whole.
Internal Control Analysis of Asset Management System at Hospital of Tanjungpura University Nor, Sahar Rutin; Indah, Djunita Permata; Heniwati, Elok
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11iS1.2881

Abstract

This research aims to analyze internal control in the asset management system at Hospital of Tanjungpura University. With a focus on environmental control, risk assessment, activity control, information and communication as well as monitoring in hospitals. This research method involves direct interviews with hospital staff to understand existing internal control practices. The results of this research show that the hospital has implemented environmental control well, but is still hampered by the manual recording system on medical devices. Monitoring of the management of medical devices has been carried out well through monthly cross checks and periodic evaluations. The recommendations given aim to increase efficiency by implementing a computerized asset recording system, strengthening internal controls related to inventory procurement documents, and improving communication between employees. With these improvement steps, it is hoped that hospitals can improve the quality of service and effectiveness of medical equipment management.
The Influence of Competence, Professionalism and Integrity on Audit Quality with Auditor Ethics as a Moderating Variable Setyadi, Setyadi; Heniwati, Elok; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2493

Abstract

This study aims to evaluate the influence of professionalism and integrity on audit quality and analyze the role of auditor ethics as a moderating variable. The research was conducted at the Inspectorates of Mempawah Regency and Bengkayang Regency, involving 30 auditors as the sample. Data were collected through questionnaires and analyzed using the path analysis method with WarpPLS 7.0 software. The results indicate that professionalism and integrity significantly influence audit quality, while competence does not have a significant effect. Furthermore, auditor ethics moderates the relationship between integrity and professionalism on audit quality but does not moderate the relationship between competence and audit quality. The findings highlight the critical role of professionalism, integrity, and auditor ethics in enhancing audit quality. This study provides both practical and theoretical contributions to fostering more transparent and accountable regional financial governance.
Good Corporate Governance and Internal Audit on Financial Performance with Firm Size as a Moderating Variable in Financial Sector Companies on the Indonesia Stock Exchange, 2020-2023 Triana, Dinda; Muhsin, Muhsin; Heniwati, Elok; Mustika, Ira Grania; Umyana, Ayu
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2498

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) and Internal Audit on financial performance, with Firm Size as a moderating variable, in financial sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The research employs a quantitative approach using secondary data, analyzed with Smart PLS 3. The results show that Good Corporate Governance (GCG) has a significant effect on financial performance, and Internal Audit also significantly impacts financial performance. However, Firm Size does not directly influence financial performance. Furthermore, the findings indicate that Firm Size does not moderate the relationship between Good Corporate Governance (GCG) and financial performance, nor between Internal Audit and financial performance. This study concludes that Good Corporate Governance (GCG) and Internal Audit independently affect financial performance, but Firm Size does not play a moderating role in these relationships.
Pengaruh Audit Tenure dan Ukuran Perusahaan terhadap Audit Delay Christofer, Christofer; Haryono, Haryono; Heniwati, Elok
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.453

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh audit tenure dan ukuran perusahaan terhadap audit delay. Objek penelitian ini adalah perusahaan subsektor energi yang terdaftar di BEI periode 2020-2022. Teknik pengambilan sampel adalah purposive sampling, diperoleh 42 sampel. Metode penelitian adalah kuantitatif dengan teknik analisis regresi berganda menggunakan software Eviews 12. Variabel penelitian ini terdiri dari audit tenure, ukuran perusahaan, dan audit delay. Hasil penelitian ini menunjukkan bahwa audit tenure tidak berpengaruh terhadap audit delay, sedangkan ukuran perusahaan berpengaruh terhadap audit delay. Hasil penelitian ini menyiratkan bahwa semakin besar ukuran perusahaan, maka pelaporan keuangan menjadi lebih tepat waktu. Hal ini karena perusahaan besar biasanya memiliki sistem pengendalian manajemen yang lebih ketat, sehingga laporan keuangan harus diserahkan tepat waktu. Oleh karena itu, perusahaan kecil sebaiknya dikelola dengan sistem pengendalian manajemen yang baik untuk mencegah audit delay.
Implementasi e-Faktur Versi 4.0 pada Distributor Makanan Ringan di Pontianak Yodianto, Alex; Yantiana, Nella; Heniwati, Elok
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1038

Abstract

The e-Faktur application has emerged as the principal instrument for meeting tax requirements for commercial entities in Indonesia, particularly for Taxable Entrepreneurs (PKP). This study seeks to examine the execution of e-Faktur version 4.0, emphasizing its effects and the obstacles encountered during its application at a snack food distributor in Pontianak, employing a descriptive qualitative approach. Data were gathered via interviews and observations. This study's findings reveal that the primary limitation is the validation of the Population Identification Number (NIK). A trustworthy information system is required for PKP to directly authenticate NIK, hence preventing administrative sanctions in cases of non-validation.
Co-Authors ., Rusliyawati A.A. Ketut Agung Cahyawan W Agus Wijayanto, Agus Amelia, Christmasya Angga Permadi Karpriana Ayu Puspitasari Ayuni Fransiska A’inun Hayat Candy, Gandhes Tri Caren, Caren Christofer, Christofer Damayanti, Fera Desyana, Gita Djunita Permata Indah Dosinta, Nina F Erlina Essen Essen, Erlina Faisal , Ahmad Fazora, Vienna Afwani Felicia Kiki Simanjaya Fibrianti, Ika Finalianti Roskaputri Fitriana Hamsyi, Nur Gita Desyana Gita Desyana Grania Mustika, Ira Habibie, Muhammad Rayhan Hamzani, Umiaty Handi Brata HARYONO Haryono Haryono Helisa Noviarty Helisa Noviarty Helmi, Syarif M Helmi, Syarif M. Hitten, Akhmad Ikhsan, Syarbini Ira Grania Mustika Irenia Juanda Astarani Kenny, Cristian Khristina Yunita Kurniadi, Ahmad Laksono, Tegar Lauwrence, Miske Loura, Berlia M. Helmi, Syarif Maharani, Amanah Putri Maryati Maryati Muhsin Muhsin Mustika, Ira Grania Mutia Rachmawati Nella Yantiana Nina Febriana Dosinta Nor, Sahar Rutin Novita Novita Nur Asni Nur Asni Nurbiati, Ikke Oktaviani oktaviani Perdhana, Ariefanda Iqbal Pratama, Muhammad Rahmadi Putri, Nadia Ayuni Rabianti, Rusiana Rafa, Wukuf Dilvan Rahmadinia, Putri Rahman, Syarif Syahrul Ramadhan, Khaidir Ricky Ricky Ricky Ricky Rosiana, Ela Rudy Kurniawan Rusliyawati, Rusliyawati Setyadi Setyadi Sugeng Santoso Syarif M. Helmi Tarisa Aurella Tia, Maria Yoaneta Tri Ikhsandi, M. Ridho Triana, Dinda Umyana, Ayu Vitriyan Espa Yani, Erma Yantiana, Nella Yodianto, Alex