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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Profetika Jurnal Ilmiah Ekonomi Islam AKUNTANSI DEWANTARA BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Jurnal Analisis Bisnis Ekonomi GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Accounting Global Journal KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Empowerment ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Kartika Wijayakusuma Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Cakrawala: Jurnal Studi Islam Buletin Abdi Masyarakat (BAM) Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal REKOMEN (Riset Ekonomi Manajemen) Jurnal Analisis Bisnis Ekonomi Profetika: Jurnal Studi Islam
Veni Soraya Dewi
Universitas Muhammadiyah Magelang, Magelang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Learn From The Biggest Accounting Fraud In 95 Years Shinta Maharani; Asmak Ab Rahman; Veni Soraya Dewi
Jurnal Analisis Bisnis Ekonomi Vol 23 No 1 (2023): January-June
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.9215

Abstract

This study analyses the panel data on the 96 most significant fraud cases from 1925 to 2020. The focus will be on agency theory because it affects falsified accounting as the most common type of accounting fraud and then Overstated Assets, Sales, and Revenues. Descriptive statistics with the 96 most prominent cases based on literature have been identified to understand the topic better. The data collected from 1925 to 2020 is presented and summarised in specific tables and graphs for a more immediate understanding. The mixed method was used to analyze 476 data items, both quantitative and qualitative research, with SPSS and Nvivo applications. This research found that 61 out of 96 fraud cases are from the USA, and the most auditor firm being Price Water House. The evidence that emerged is that none of the cases analyzed deals with the pandemic --the fraud occurred years ago- to understand possible practical implications and further theoretical contributions. This research suggests that auditors should apply business ethics to be more proactive and pragmatic, considering how quickly events change and the uncertainty that arises. This study contributes to advancing knowledge of the accounting world, specifically of fraud. As far as the authors know, this is the first study that analyzes the panel data on fraud with mixed methods.
Factors Affecting The Profitability Of Property And Real Estate Companies In Indonesia Tri Wahyuningsih; Veni Soraya Dewi; Betari Maharani
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol. 6 No. 1 (2023): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v6i1.568

Abstract

Profitability is the company's ability to generate profits by using owned sources such as assets, capital or company sales. This study aims to determine the effect of working capital, sales growth, debt, company size and company growth on profitability. The research data used is data on the financial statements of property and real estate companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method uses purposive sampling, which is to obtain samples according to certain criteria. The total sample is 38 property and real estate companies. Hypothesis testing in this study using multiple linear regression analysis with the help of SPSS version 25.0 program. The test results show that working capital, company growth, firm size and company growth have a positive effect on profitability, while debt has no effect on profitability.
INDEKS KONSERVATISME DALAM INTEGRITAS LAPORAN KEUANGAN: BERDASARKAN GOOD CORPORATE GOVERNANCE, REPUTASI KAP, LEVERAGE DAN AUDIT TENURE Fitriah Puji Yanti; Veni Soraya Dewi
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.12312

Abstract

The integrity of financial statements is very important for companies in order to gain the trust of users of financial statements. This study aims to analyze the effect of good corporate governance, reputation, leverage and audit tenure on the integrity of financial statements. 135 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 became the population and 15 were selected as samples by purposive sampling. This research method uses a quantitative approach with data analyzed using multiple linear regression analysis. Audit committee variables and audit tenure variables have a positive effect on the integrity of financial statements, managerial ownership and CPA reputation variables have a negative effect on the integrity of financial statements, while the independent commissioner, institutional ownership and leverage have no effect on the integrity of financial statements. This study implies that in manufacturing companies the factors that are thought to affect the integrity of financial statements in this study still show different results from previous studies so that they cannot be generalized in various sectors and research periods. These factors still need to be re-examined in further research to get more valid results.
The development of the sheep farming business in Tempursari Village, Magelang Regency, through the green economy-based revolving livestock concept Retno Rusdjijati; Agus Suprapto; Veni Soraya Dewi
Community Empowerment Vol 8 No 11 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10175

Abstract

One of the untapped potentials in Tempursari Village, Candimulyo District, Magelang Regency, lies in the sheep farming business. However, this endeavor has yet to reach its optimal potential due to the limited knowledge of breeders regarding sheep farming and marketing. To address this, mentoring activities were initiated for breeders in Tempursari Village, aiming to optimize their businesses through a green economy-based revolving livestock concept. The mentoring process commenced with a Focus Group Discussion (FGD) involving four current breeders and two prospective breeders. This session delved into a comprehensive analysis of the challenges faced and the aspirations for business development. As a result, a sheep farming group named 'Migunani' was established. The breeders received education on effective sheep farming practices and determining appropriate product sales prices. The mentoring activities concluded with the provision of assistance, which included ten 12-month-old sheep and seeds for fodder plants such as bb biogen, red napier, and pakchong, each comprising 300 stems. Supplying fodder plant seeds aims to enable farmers to cultivate their own feed, eliminating the need to graze elsewhere to meet the dietary requirements of the sheep.
Manajemen Bank Sampah dan Pemanfaatan Limbah Botol Plastik dalam Rangka Pelestarian Lingkungan Hidup Dewi, Veni Soraya; Raharjo, Yusniato Yossy Soraya; Rianti, Azizah Elma Soraya; Pertiwi, Dian Soraya; Maharani, Della Setya Soraya; Apriliani, Dian Bekti
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 1 (2024): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v5i1.2755

Abstract

Bank Sampah Mandiri merupakan tempat pengelolaan sampah yang terletak di Dusun Kerekan, Desa Sidorejo, Kecamatan Tegalrejo. Pengelolaan bank sampah mampu berjalan maksimal dengan memberdayakan masyarakat sebagai pengelolanya. Selain itu, masyarakat bisa mendapatkan penghasilan tambahan dari penjualan sampah. Peningkatan jumlah sampah plastik yang terus menerus dapat menimbulkan masalah serius jika tidak segera ditangani. Permasalahan yang ada yaitu: 1) Belum tersedianya tempat penampungan sementara yang layak untuk menampung sampah dari masyarakat. 2) Pelaporan keuangan masih dilakukan secara manual sehingga rawan kesalahan dan kurang efisen. Tujuan dari kegiatan ini adalah fokus menyelesaikan masalah dengan cara: 1) Membangun tempat penampungan sampah sementara. 2) Melakukan pelatihan pembuatan laporan keuangan bank sampah menggunakan aplikasi sederhana. Metode Assets Based Community Development digunakan dalam kegiatan ini mulai dari identifikasi masalah, perencanaan, pelaksanaan, hingga evaluasi. Hasil dari kegiatan ini yaitu Bank Sampah Mandiri sudah memunyai tempat penyimpanan sampah yang layak dan bersih, peningkatan kemampuan pengurus dalam menyusun laporan keuangan bank sampah menggunakan aplikasi sederhana, dan botol plastik dimanfaatkan sebagai media tanam sebagai wujud kepedulian terhadap lingkungan. Dari kegiatan ini diharapkan masyarakat menjadi lebih sehat, lingkungan bersih, dan pendapatan dapat meningkat.
The The Influence of Sharia Commercial Bank Financing on Profitability Indrayanti, Shania Pasha; Mranani, Muji; Dewi, Veni Soraya
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v3i1.606

Abstract

Introduction - The theme of this research is the effect of financing on the profitability of Islamic Commercial Banks. Profitability is the company's ability to generate profits with all the capital owned by the company. Companies or banks that have a high rate of return on investment use relatively small debt because the high rate of return allows the company to finance most of its internal funding.Objective – This research was conducted with the aim of analyzing the effect of mudharabah, musyarakah, murabahah, istishna'dan ijarah financing on profitability in Islamic commercial banks registered with OJK for the 2017-2021 period Methodology - This research uses quantitative research. The data used is secondary data obtained from the annual financial reports of Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2017-2021 period. The number of samples used was 28 samples obtained using purposive sampling method. The analysis technique used is multiple linear regression with the help of the SPSS 25 program. Findings - The research results obtained show that the financing variables mudharabah, murabaha and ijarah have no effect on profitability, while musyarakah and istishna' variables have a negative effect on profitability. Implications - The results of this study are expected to improve banking performance from financial and non-financial aspects.
Nilai perusahaan berdasarkan struktur modal dan kinerja keuangan Maymunatul, Novia; Dewi, Veni Soraya; Mranani, Muji
Borobudur Accounting Review Vol. 4 No. 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.11678

Abstract

Progress in the business world is marked by competition between companies. This causes companies to compete in increasing company value. The aim of this research is to test and analyze capital structure, profitability and liquidity on company value which is supported by Signal Theory so that multiple linear regression analysis is appropriate to use. The research sample is garment and textile companies listed on the Indonesia Stock Exchange which fulfill purposive sampling with an observation period of 2018-2022. The research results found that capital structure and profitability have no effect on company value, but liquidity can increase company value. The implications of this research are expected to provide input to management in making capital structure management policies and strategies for increasing profitability and liquidity ratios which can increase company value.
The Impact Of Digital Vision And Cloud Accounting Adoption On MSME Sustainability Purwantini, Anissa Hakim; Farida, Farida; Maharani, Betari; Dewi, Veni Soraya; Hidayah, Nur
Accounting Global Journal Vol 9, No 1 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.13934

Abstract

AbstractThe adoption of technology by Micro, Small, and Medium Enterprises (MSMEs) is crucial for their sustainability. This research investigates the role of digital vision in driving the adoption of cloud accounting among food and beverage MSMEs in Central Java and Yogyakarta. The study further examines the contribution of cloud accounting to enhancing the economic, social, and environmental sustainability of these enterprises. Results from a sample of 167 MSMEs, analyzed using SEM-PLS, indicate a positive relationship between digital vision and cloud accounting adoption. Moreover, cloud accounting adoption positively impacts economic, social, and environmental sustainability.Keyword : MSMEs, digital vision, cloud accounting, sustainability, social, environmental 
Branding UMKM Rengginang dan Pengembangan Pertanian Padi Organik Dusun Randucanan, Desa Tonoboyo, Kecamatan Bandongan, Kabupaten Magelang Dewi, Veni Soraya; Setyaningsih, Dewi; Dewi, Adinda Pristiawati; Rahayu, Puji; Fauzan, Zahrul Ricky; Almamada, Jatu
Jurnal Abdimas Kartika Wijayakusuma Vol 1 No 2 (2020): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.981 KB) | DOI: 10.26874/jakw.v1i2.79

Abstract

Abstrak: Pengabdian ini bertujuan (1) memberikan solusi atas permasalahan yang dihadapi UMKM Rengginang dan Kelompok Tani Padi Organik, terutama dalam segi pemasarannya, (2) meningkatkan omset pemasaran melalui media sosial dan kemasan yang lebih menarik dengan pembaruan label brand, (3) memberikan wawasan kepada pemilik UMKM agar memahami pentingnya pembukuan (laporan keuangan) bagi usahanya, (4) memberikan wawasan kepada pemilik usaha tentang hukum jual beli secara syariah, (5) membantu pemilik UMKM dan Kelompok Tani Padi Organik agar mampu membuat laporan keuangan sederhana dan penghitungan HPP. Peserta dari kegiatan ini adalah pemilik UMKM Rengginang dan perwakilan dari Kelompok Tani Padi Organik Dusun Randucanan, Kelurahan Tonoboyo, Kecamatan Bandongan, Kabupaten Magelang. Metode yang digunakan dalam kegiatan ini menyesuaikan kondisi new normal di masa pandemik Covid 19 yaitu melalui penyuluhan dan sosialisasi kepada para pemilik UMKM Rengginang dan Kelompok Tani Padi Organik tentang semua materi kegiatan, diskusi interaktif antara pemateri dengan peserta, serta praktik dan pendampingan. Hasil dari kegiatan ini adalah terlaksananya semua proker sesuai dengan tujuan awal kegiatan. Kata kunci: branding, UMKM, Rengginang, pertanian padi organik
The Influence of Good Corporate Governance and Firm Size on Financial Performance (Empirical Study on Sharia Banking Registered at OJK Period 2014-2020) Arifah, Laras Dian; Susanto, Barkah; Dewi, Veni Soraya
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh Good Corporate Governance dan Firm Size terhadap kinerja keuangan pada perbankan yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2014 – 2020. Kinerja keuangan merupakan hasil kerja dari pencapaian suatu perusahaan dari berbagai divisi di dalamnya yang dapat dilihat dari kondisi keuangan perusahaan yang disajikan dengan angka pada periode akuntansi terkait. Populasi pada penelitian ini diambil dari perbankan syariah yang terdaftar di Otoritas Jasa Keuangan selama periode 2014 – 2020. Teknik pemilihan sampel penelitian menggunakan teknik pemilihan purposive sampling. Sampel yang terpilih sebanyak 6 perbankan syariah yang melalui kriteria yang telah ditentukan. Uji hipotesis pada penelitian ini dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen tidak berpengaruh terhadap kinerja keuangan, dewan pengawas syariah tidak berpengaruh terhadap kinerja keuangan, komite audit berpengaruh negatif terhadap kinerja keuangan dan Firm Size berpengaruh negatif terhadap kinerja keuangan.
Co-Authors Ab Rahman, Asmak Abida Muttaqina Ade Vira Agustina agus suprapto Agustina, Ade Vira Almamada, Jatu Amalia Susanti Anggun Dwi Cahyani Anisa, Frisztina Anwar, Misbahul Apriliani, Dian Bekti Arief Satrio Arifah, Laras Dian Asmak Ab Rahman Azmia Salsabilla Bagus Saputro Barkah Susanto Betari Maharani Citra Permitasari Damayanti, Ayesha Sekar Dewi Setyaningsih Dewi, Adinda Pristiawati Dian Puspitasari Dicky Afriandi Diesyana Ajeng Pramesti Entri Nastuti Erick Prafitra Aldiki Fani Agus Nugroho Farida Farida Farida, Farida Fauzan, Zahrul Ricky Firman Bebalazi Zalukhu Fitriah Puji Yanti Frisztina Anisa Inayah, Chaerotul Indrayanti, Shania Pasha Jihan An Naafi Laras Dian Arifah M. Tommy Sanjaya Maharani, Betari Maharani, Della Setya Soraya Margowati, Sri Maymunatul, Novia Mega Dwi Purnawati Muawanah Candra Kasih Muhammad Daffa Muji Mranani Mukhamad Azzanjani Muttaqina, Abida Nugroho, Wahid Putro Nur Hidayah Nur Laila Yuliani Pertiwi, Dian Soraya Prasetyo, Monita Hanif Puji Rahayu Purwantini, Anissa Hakim Raharjo, Yusniato Yossy Soraya Realita Lahadcni Rianti, Azizah Elma Soraya Riswanda Abdillah Rais Robiul Fitri Masithoh Rusdjijati, Retno Shinta Maharani Suryo Pratolo Tendi Setiawan Tifa Anggun Hapsari Tri Wahyuningsih Wulandari Wulandari Wulansari, Sintia Yanti, Fitriah Puji Yesi Ramandani Yuli Indriyani