Claim Missing Document
Check
Articles

Found 38 Documents
Search

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.
Internal vs External Factors Audit Quality: Which is more Influential in the Period before and during Covid? Muttaqina, Abida; Dewi, Veni Soraya
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
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

The purpose of this study is to test fee audit, audit tenure, CPA size, audit rotation and audit committee towards audit quality. It is a quantitative study that used secondary data from annual financial report in 2016 up to 2020. The population of this study is food and beverage company listed in BEI in 2016-2020 which was taken using purposive sampling with certain criteria. The method of data analysis is logistic regression. The result of this study shows that fee audit positively affects the quality. However, audit tenure does not affect the quality. A big CPA is believed to has the responsibility to do audit better and more precise because it has more specific connection. Audit rotation also does not affect quality audit. Although, the quantity of KAP doing the audit will not guarantee a quality audit as the result. Committee audit does not affect quality audit. The form of committee audit is just a formality of the regulations owned by POJK.
INDEKS KONSERVATISME DALAM INTEGRITAS LAPORAN KEUANGAN: BERDASARKAN GOOD CORPORATE GOVERNANCE, REPUTASI KAP, LEVERAGE DAN AUDIT TENURE Yanti, Fitriah Puji; Dewi, Veni Soraya
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.
PENGARUH KEPEMILIKAN SAHAM MANAJEMEN DAN OPINI AKUNTAN PUBLIK TERHADAP PENGGANTIAN KAP Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol 13 No 2 (2015)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

Penelitian ini menganalisis pengaruh kepemilikan saham manajemen dan opini akuntan publik terhadap penggantian KAP. Sampel yang digunakan dalam penelitian ini sebanyak 85 perusahaan yang terdiri dari perusahaan manufaktur dan non manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2005-2009 dengan menggunakan metode purposive sampling. Penelitian ini menemukan bahwa kepemilikan saham manajemen tidak berpengaruh positif terhadap penggantian KAP dan opini akuntan publik berpengaruh terhadap penggantian KAP.
KOMPETENSI AUDITOR DAN SHARIAH COMPLIANCE TERHADAP PRAKTIK AUDIT SYARIAH Farida, Farida; Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol 16 No 1 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i1.2130

Abstract

Kepatuhan syariah sebagai unsur utama dalam menciptakan Good Corporate Governance meliputi aspek transparansi, akuntabilitas, responsibilitas, independensi serta kewajaran dan kesetaraan, sehingga tercipta kesinambungan usaha perusahaan dengan memperhatikan seluruh pemangku kepentingan perusahaan. Terciptanya kepatuhan syariah tidak lepas dari kemampuan sumber daya yang dimiliki suatu perusahaan, salah satunya yaitu kemampuan Sumber Daya Manusia (SDM) yang berkualitas dalam menggerakkan manajemen perusahaan untuk mencapai tujuan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kompetensi auditor dan shariah compliance terhadap praktik audit syariah pada LKS. Metode yang digunakan dalam penelitian ini adalah regresi linier berganda berdasarkan data yang diperoleh dari jawaban responden atas kuesioner yang disebarkan kepada auditor internal pada Lembaga Keuangan Syariah di Magelang. Hasil dari penelitian menunjukkan bahwa kompetensi auditor tidak berpengaruh terhadap praktik audit syariah dan sharia compliance berpengaruh terhadap praktik audit syariah.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PELANGGAN JASA TRANSPORTASI GOJEK DI MAGELANG Nugroho, Wahid Putro; Wulansari, Sintia; Inayah, Chaerotul; Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

Technological progress is increasingly felt by all circles, such as product services (Go Box, Go Ride, Go Shop, and Go Food) produced by PT. Gojek Indonesia. But there are still consumers who complain about the quality of service from Gojek. This study aims to determine the effect of price and service quality on customer satisfaction provided by Gojek transportation services in Magelang. Data collection techniques in this study used random sampling techniques. The samples taken in this study were senior high school/vocational high school, college student, employee, and general public with 120 respondents. Analysis and testing of hypotheses using multiple linear regression. The results of this study state that Price and Service Quality have a positive effect on Customer Satisfaction.
Learn From The Biggest Accounting Fraud In 95 Years Maharani, Shinta; Ab Rahman, Asmak; Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol 21 No 1 (2023)
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.