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SOSIALISASI, PENYULUHAN, PENANAMAN, DAN PEMANFAATAN TANAMAN OBAT KELUARGA (TOGA) Rahmawati, Aryani Intan Endah; Hardiyanto, Dian; Azhari, Febri; Suminar, Ari
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol 3, No 3 (2019)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Tanaman Obat Keluarga (TOGA) merupakan tanaman yang dimiliki oleh keluarga dan berfungsi sebagai obat-obatan tradisional. Tanaman ini aman, murah, dan mudah didapat, khususnya di Desa Nglegi. Desa ini merupakan salah satu desa yang telah mengenal dan menghasilkan beberapa TOGA, namun pemanfaatannya belum optimal. Kegiatan sosialisasi, penyuluhan, penanaman, dan pemanfaatan TOGA dirancang untuk memberikan edukasi kepada masyarakat dalam pemanfaatan TOGA. Masyarakat desa diberikan pengetahuan mengenai pengenalan hingga pemanfaatan TOGA untuk kehidupan sehari-hari. Kegiatan ini dapat meningkatkan pengetahuan dan ketrampilan penanaman TOGA, sehingga dapat dijadikan obat sendiri maupun dijual dalam bentuk lain sebagai sumber ekonomi keluarga.

Pengaruh Reputasi Pimpinan Pada Senjangan Anggaran dan Kepercayaan Diri Sebagai Variabel Pemoderasi Aryani Intan Endah Rahmawati
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study examines the effect of self-esteem in the relationship between leader’s reputation and budgetary slack under conditions of information asymmetry. It extends the previous literature by adding a variable of self-esteem that is thought to influence the relationship between leader’s reputation and budgetary slack , also predicts that a good (bad) leader's reputation will reduce (increase) the potential for budgetary slack in subordinates with low self-esteem under conditions of information asymmetry. The data were taken using experimental methods on 32 professional students. The study found that the reputation of a good leader significantly can reduce the potential of budgetary slack in low self-esteem subordinates. However, the potential of budgetary slack increases when high self-esteem subordinates have bad leader’s reputation.Penelitian ini bertujuan untuk menguji pengaruh variabel kepercayaan diri terhadap hubungan antara reputasi pimpinan dan senjangan anggaran di bawah kondisi asimetri informasi. Penelitian ini memperluas literatur sebelumnya dengan menambahkan variabel kepercayaan diri yang diduga mempengaruhi hubungan antara reputasi pimpinan dan senjangan anggaran. Penelitian ini memprediksi bahwa reputasi pimpinan yang baik (buruk) akan memperkecil (memperbesar) potensi terjadinya senjangan anggaran pada bawahan dengan kepercayaan diri rendah dibawah kondisi asimetri informasi. Data penelitian diambil menggunakan metode eksperimen pada 32 profesional yang sedang menempuh studi. Penelitian menemukan bahwa reputasi pimpinan yang baik terbukti memperkecil potensi terjadinya senjangan anggaran pada bawahan dengan kepercayaan diri rendah. Namun, potensi senjangan anggaran meningkat ketika bawahan dengan kepercayaan diri tinggi memiliki pimpinan yang buruk

ANALISIS RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2013 Aryani Intan Endah Rahmawati; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.574 KB)

The economic crisis in 2008 was sourced from the United States continued in othercountries that lead the global economic crisis. This has an impact on the economy in Indonesia because Indonesia is a small open economy and very sensitive to external factors. Manufacturing company is one of the companies which experienced a decline in production. Companies that continue to show declining performance is feared will experience financial distress that led to the bankruptcy of the company. Elloumi and Gueyie defines financial distress as a company that has earnings per share (earnings per share) negative. Financial distress is important to learn because it serves as a sign that a company will go bankrupt in order to take anticipatory action to prevent it. This research aims to test the effect of financial ratios to financial distress at a manufacturing company listed on Indonesia Stock Exchange (IDX) in period 2008-2013. The results showed that only the ratio of earnings before interest and tax to total asset that affect both financial distress on one or two years before financial distress. However,other factors, such working capital to total asset, market value of equity to book value of total liabilities, retained earnings to total asset, sales to total asset, and cash flow from operations to total asset do not affect both financial distress on one or two years before financial distress.

SOSIALISASI, PENYULUHAN, PENANAMAN, DAN PEMANFAATAN TANAMAN OBAT KELUARGA (TOGA) Aryani Intan Endah Rahmawati; Dian Hardiyanto; Febri Azhari; Ari Suminar
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2019)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jp.v3i3.617

Tanaman Obat Keluarga (TOGA) merupakan tanaman yang dimiliki oleh keluarga dan berfungsi sebagai obat-obatan tradisional. Tanaman ini aman, murah, dan mudah didapat, khususnya di Desa Nglegi. Desa ini merupakan salah satu desa yang telah mengenal dan menghasilkan beberapa TOGA, namun pemanfaatannya belum optimal. Kegiatan sosialisasi, penyuluhan, penanaman, dan pemanfaatan TOGA dirancang untuk memberikan edukasi kepada masyarakat dalam pemanfaatan TOGA. Masyarakat desa diberikan pengetahuan mengenai pengenalan hingga pemanfaatan TOGA untuk kehidupan sehari-hari. Kegiatan ini dapat meningkatkan pengetahuan dan ketrampilan penanaman TOGA, sehingga dapat dijadikan obat sendiri maupun dijual dalam bentuk lain sebagai sumber ekonomi keluarga.Â

Pelatihan Akuntansi Biaya dan HPP pada UMKM Desa Wisata Ponggok Aryani Intan Endah Rahmawati; Suyatmin Waskito Adi
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 5, No 1 (2022): Januari 2022
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v5i1.1102

Abstract: training in cost accounting and calculating the cost of goods sold (CoGS) for micro, small, and medium enterprises (MSMEs) in Ponggok Tourism Village was carried out to provide understanding and training in calculating CoGS. Based on the initial survey conducted by the community service team, information was obtained that seller in Ponggok Village did not calculate CoGS properly because they based their selling price on market prices. This is because MSMEs have a similar business, namely a culinary business. This unsuitable selling price determination will result in suboptimal profit achievement because each business has a different total cost. For this reason, this service carries out four training sessions to guide MSME players in deermining the appropriate selling price. The four sessions covered the delivery of concepts and materials, discussions, training in calculating CoGS, and evaluation. This community service is expected to increase understanding and skills in calculating CoGS so that optimal profit can be achieved. Keywords: cost accounting;cost of good sold; Ponggok Village Abstrak: pelatihan akuntansi biaya dan penghitungan Harga Pokok Penjualan (HPP) pada pelaku UMKM di Desa Wisata Ponggok dilaksanakan untuk memberikan pemahaman dan pelatihan penghitungan HPP. Berdasarkan survei awal yang dilakukan tim pengabdian, didapatkan informasi bahwa para pelaku UMKM di Desa Ponggok tidak melakukan penghitungan HPP karena mendasarkan harga jualnya sesuai harga pasar. Hal ini dikarenakan para pelaku UMKM memiliki usaha yang sejenis, yaitu usaha kuliner. Penentuan harga jual yang tidak sesuai ini akan menyebabkan pencapaian laba yang tidak optimal karena setiap usaha memiliki berbagai total biaya yang berbeda. Untuk itu, pengabdian ini melaksanakan empat sesi pelatihan untuk memandu para pelaku UMKM menentukan harga jual yang sesuai. Keempat sesi tersebut meliputi penyampaian konsep dan materi, diskusi, pelatihan penghitungan HPP, dan evaluasi. Pengabdian kepada masyarakat ini diharapkan dapat menambah pemahaman dan ketrampilan menghitung HPP sehingga laba yang optimal dapat tercapai.Kata kunci: akuntansi biaya, harga pokok penjualan, Desa Ponggok

FEEDBACK’S EFFECT ON BUDGETARY SLACK AND SELF-EFFICACY AS MODERATION VARIABLE Rahmawati, Aryani Intan Endah; ,, Supriyadi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 2
Publisher : UI Scholars Hub

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

This study aimed to examine the effect of positive and negative feedback on budgetary slack and the interaction between feedback and self-efficacy on budgetary slack under a condition of information asymmetry. Preliminary researches have tested various ways of mitigating budgetary slack practices, which did not separate the effects of positive and negative feedback. This study hypothesized that positive feedback minimizes the potential for budgetary slack under conditions of information asymmetry—and vice versa. Additionally, high self-efficacy reinforces positive feedback in reducing budgetary slack under conditions of information asymmetry—and vice versa. By employing experimental data, this study documented the results that positive feedback significantly minimizes (the potential for budgetary slacking under conditions of information asymmetry—and vice versa. However, there is no difference in the average budget slack on managers with high or low self-efficacy, who get positive feedback.

PENGARUH KEJUJURAN REKAN DAN PENGHARGAAN NON MONETER PADA SENJANGAN ANGGARAN (THE EFFECT OF PEER HONESTY AND NON-MONETARY AWARDS ON THE BUDGETARY SLACK) Rahmawati, Aryani Intan Endah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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This study aims to examine the effect of peer honesty on the budgetary slack. This study focus on peer relations in the workplace as one of the factors that affecting budgetary slack. Non-monetary awards were also examined in their influence on the relationship. This is because many previous studies stated that non-monetary awards can strengthen or weaken performance. The data of this study were taken through independent variable manipulation experiments, namely peer honesty and non-monetary awards. This study used the experimental design 2 x 2 between subjects and ANOVA was used to analyze the data. The results of the study with 61 participants indicate that greater budgetary slack is due to the influence of dishonest colleagues than honest partners under conditions of information asymmetry. However, non-monetary awards do not affect the relationship between the two variables.

DETERMINANTS OF TAX AVOIDANCE: GENDER DIVERSITY, CAPITAL INTENSITY, AUDIT COMMITTEE, AND BOARD SIZE Sulistyawati, Anindia; Rahmawati, Aryani Intan Endah
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3571

Abstract— This study aims to determine the effect of Gender Diversity, Capital, Audit Committee, and the size of the board of directors on tax avoidance. A comparison of Effective Tax Rate data for three companies (energy, healthcare, and transportation sectors) in 2019-2022 shows that the ETR for energy companies is closer to the ETR than the other two sectors. It can be concluded that energy companies do more tax avoidance, where the lower the ETR, the greater the tax avoidance carried out. This is also supported by the practice of tax avoidance carried out by one of the mining companies, namely PT Adaro Energi Tbk in 2019. This research analyzes energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sample in this study is 85 energy companies listed on the Indonesia Stock Exchange consecutively in 2019-2022. The sampling technique in this study used purposive sampling. The data analysis technique used is multiple linear regression with panel data modeling using the Eviews 12 program. The results showed that gender diversity and capital intensity can increase tax avoidance, meanwhile, audit committees and the size of the board of directors do not influence tax avoidance in energy companies in Indonesia. This research can be used as a consideration for companies to avoid tax avoidance and for the government to change tax regulations so that in the future there is no loophole for a company to carry out tax avoidance actions. Keywords: Gender Diversity; Capital Intensity; Audit Committee; Board Size; Tax Avoidance

THE EFFECT OF ETHICAL ORIENTATION AND ETHICAL EDUCATION ON THE PERCEPTION OF UNETHICAL BEHAVIOR OF ACCOUNTING STUDENTS Aryani Intan Endah Rahmawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5360

Many cases of accounting fraud in Indonesia occur in public, private companies, and even accounting firms. These cases have eroded public confidence in the accounting profession. Lack of implementation of professional ethics has been studied extensively as the cause of these frauds. This requires the cultivation of ethics since they were in college. This requires the cultivation of ethics while accounting students are still studying in university. The perception of students as future leaders can provide employers with information on how they will make ethical decisions when faced with similar situations in the business world. Ethical orientation and ethical education were investigated as factors influencing the ethical perception of accounting students using a survey method. The interaction of the two was also investigated and resulted in the finding that students who were idealistic and received ethics education had lower perceptions of unethical behavior than students who were relativist and did not receive ethics education. Additional analysis showed that gender had no effect on students' ethical perceptions.

Pengaruh Ukuran Perusahaan, Struktur Aset, Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Consumer Goods Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Putri Eka Permatasari; Rahmawati, Aryani Intan Endah
Journal of Economics and Business Research (JUEBIR) Vol. 2 No. 2 (2023): December 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/juebir.v2i2.7765

The aim of this research is to determine the influence of company size, asset structure, profitability and liquidity on capital structure. This research uses quantitative data obtained from secondary data. Data was obtained and downloaded via the website www.idx.co.id with a sample data collection technique using the purposive sampling method. The population of this research was 24 Consumer Goods companies in 2015-2019. and the sample for this research is 120 samples. Data analysis using outlier test analysis, descriptive statistical analysis, panel data regression analysis, classical assumption test and panel data multiple regression analysis. The results of this research show that company size has no effect on capital structure, while asset structure, profitability and liquidity have an effect on capital structure

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